29 декабря 2020
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Ряд изменений, внесенных недавно в Порядок применения КОСГУ, нужно начать применять уже в 2020 году. Одно из них касается использования подстатьи КОСГУ 241 «Безвозмездные перечисления (передачи) текущего характера сектора государственного управления» (Приказ Минфина России от 29 сентября 2020 г. № 222н (зарегистрирован в Минюсте России 9 ноября 2020 г.)).
Напомним, на подстатью 241 КОСГУ относятся расходы на предоставление безвозмездных и безвозвратных трансфертов текущего характера государственным/ муниципальным бюджетным и автономным учреждениям, в том числе на предоставление:
субсидий на финансовое обеспечение государственного/ муниципального задания; субсидий на иные цели текущего характера; грантов в форме субсидий.
В части передач нефинансовых активов до 2020 года данная подстатья КОСГУ применялась бюджетными и автономными учреждениями для отражения в учете операции по безвозмездной передаче НФА (кроме ОС, НМА и НПА) внутри сектора госуправления, а также финансовых активов и обязательств при реорганизации и ликвидации учреждения.
В текущем году согласно Приказу № 222н перечень расходов расширен: на подстатью 241 КОСГУ теперь относятся расходы бюджетных и автономных учреждений по перечислению на безвозмездной основе средств Российской Федерации, субъекту РФ, муниципальному образованию.
Таким образом, средства, перечисленные бюджетными и автономными учреждениями в доход соответствующего бюджета по решению учреждения, например в качестве добровольного пожертвования, отражаются учреждениями с применением подстатьи 241 КОСГУ.
К таким расходам относится в том числе перечисление по решению АУ/БУ остатка/ экономии средств субсидии на финансовое обеспечение государственного/ муниципального задания, не связанного с невыполнением задания. Соответствующая выплата должна быть предусмотрена в Плане ФХД учреждения.
Напомним, что обязанность осуществить возврат в доход бюджета возникает только при невыполнении задания, и перечисляется учреждением в объеме, соответствующем показателям задания, которые не были достигнуты, с применением подстатьи 610 «Выбытие денежных средств и их эквивалентов» КОСГУ. Если же задание выполнено, то перечислять остаток средств субсидии в доход бюджета нет необходимости.
До внесения рассматриваемых изменений в Порядок № 209н расходы на перечисление автономным и бюджетным учреждением средств в доход бюджета по решению самого учреждения на добровольной и безвозмездной основе, в том числе остатков средств субсидии, не связанных с невыполнением задания, исходя из положений Порядка № 85н могли быть отнесены на КВР 853 «Уплата иных платежей», на который подлежат отнесению расходы по уплате иных платежей, не отнесенных к другим подгруппам и элементам группы видов расходов 800 «Иные бюджетные ассигнования», и невозможностью применения иных групп видов расходов 100 – 700, в увязке с подстатьей 297 КОСГУ «Иные выплаты текущего характера организациям».
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Теперь прямо установлено, что отражать расходы по перечислению средств в доход бюджета на основании решения АУ/БУ следует с применением подстатьи 241 КОСГУ.
Однако возникает вопрос о применении учреждениями КВР для отражения расходов по перечислению на безвозмездной основе средств в доход бюджета. Действующим Порядком № 85н такой вид расходов прямо не установлен. Таблицами соответствия КВР и КОСГУ на 2020 и 2021 годы предусмотрена увязка подстатьи 241 КОСГУ с КВР группы 600 «Предоставление субсидий бюджетным, автономным учреждениям и иным некоммерческим организациям», однако бюджетными/ автономными учреждениями КВР группы 600 не применяются.
Вместе с тем совместным письмом Минфина России и Федерального казначейства от 17 декабря 2020 №№ 02-04-04/110850, 07-04-05/02-26291 предусмотрено отражение операций по перечислению в доход бюджета бюджетными/ автономными учреждениями средств государственного/муниципального задания в случаях исполнения решений органов контроля по коду вида расходов 853 «Уплата иных платежей» в увязке с подстатьей 241 «Безвозмездные перечисления (передачи) текущего характера сектора государственного управления» КОСГУ.
В связи с прямым указанием на возможность применения КВР 853 в увязке с подстатьей 241 КОСГУ, для отражения бюджетными и автономными учреждениями расходов по перечислению в доход бюджета по решению самого учреждения остатков средств субсидии, не связанных с невыполнением задания, также следует применять КВР 853.
Для органа-учредителя – администратора доходов соответствующего бюджета безвозмездные поступления в доход бюджета от учреждений в соответствии с положениями Порядка № 209н относятся на подстатью 153 КОСГУ. В связи с отсутствием обязанности осуществлять такие возвраты, Порядком № 85н не предусмотрен отдельный код классификации доходов бюджетов для отражения рассматриваемых ситуации. Согласно Приложению 1 к Порядку № 85н, а также в соответствии с совместным письмом Минфина России и Федерального казначейства от 17 декабря 2020 г. №№ 02-04-04/110850, 07-04-05/02-26291 поступление средств в доход бюджета от АУ/БУ средств субсидии на выполнение задания в случаях исполнения решений органов государственного/ муниципального контроля, а также в случае возврата неиспользованного остатка/ экономии средств субсидии, не связанных с невыполнением задания, по решению учреждения, отражается по соответствующему коду вида доходов бюджета 000 2 03 0Х099 ХХ 0000 150 «Прочие безвозмездные поступления от государственных (муниципальных) организаций».
My programmer is trying to persuade me to move to .net from PHP.
I have always disliked the idea because of the costs. But he’s tryiong none the less.
I’ve been using WordPress on various websites for about a year
and am anxious about switching to another platform.
I have heard great things about blogengine.net. Is there a way I can transfer all my wordpress posts into it?
Any help would be really appreciated!
Kamala Harris and Donald Trump are asking voter to choose between an immigration crackdown and reproductive rights
As their race for the US presidency comes down to the wire, each major candidate has leaned heavily
on a favorite theme — abortion rights for Democrat Kamala Harris and border security
for Republican Donald Trump.
In Arizona, their ideological duel has reached
a white-hot peak, with both topics the subject
of fiercely debated ballot referendums.
And in this key southwestern state — where the billionaire Trump lost to President
Joe Biden in 2020 by a tiny margin of about 10,500 votes
— every ballot truly will count.
In the mid-sized city of Tucson, hundreds of volunteers in orange T-shirts
were going door-to-door to try to persuade voters to back a
ballot measure to inscribe abortion rights in the state constitution — and, while they’re at
it, to vote for Vice President Harris.
To Grace Ireland, a 26-year-old activist, the abortion restrictions
imposed by several Republican-controlled states amount
to «a public health crisis that Donald Trump and the Republicans have created.»
She added, «Democrats and Kamala Harris are trying to push us forward and protect women’s health care and protect our democracy and protect all people.»
Une pancarte barrée du slogan «L’indifférence aux élections est dangereuse», à Tucson,
en Arizona, le 16 octobre 2024
Since 2022, when the US Supreme Court ended the constitutional protection of federal
abortion rights, Ireland, a registered nurse, has worked in several states where abortion is banned or severely limited.
Those restrictions have had sometimes disastrous consequences for women having
problem pregnancies or carrying nonviable fetuses when doctors refuse to treat them.
«Women are going septic and dying because they cannot receive the care that they need,» she told
AFP.
— ‘Abortion is murder’ —
As Ireland carries her message to potential voters, she noted, particularly to
young people who may be less likely to vote, that it was Donald Trump who appointed the three justices who tipped the Supreme
Court against abortion rights.
Donald Trump lors d’un meeting à Tempe, en Arizona, le
24 octobre 2024
«It’s important to reiterate that Donald Trump and these abortion bans are one and the same,» Ireland said.
But in Tucson there is little unanimity among young voters.
«I do think that abortion is murder,» said Pedro Lopez,
a 20-year-old college student.
«There are cases of incest or rape» that merit exceptions, he conceded, «but that’s very small.»
He also worries about the flow of undocumented migrants that
have entered the country from Mexico during the Biden-Harris administration.
«People that are entering the United States illegally… should be sent back to where they came from,» he said.
«My grandparents migrated from Mexico to the United States, and they did it the right way.»
So he plans not only to vote for Trump, but to back the proposal to
let local law enforcement detain, arrest and prosecute
anyone suspected of having entered the country illegally — powers
normally reserved to the border police who work for the federal government.
«I know people that work for the Border Patrol, and they’re really upset because this current administration has really tied their hands up. They’re not really able to do anything,» Lopez
said.
— Mixed impact —
The major political parties see the competing referendums as offering an opportunity to mobilize more people to vote
— on ballot questions at the very heart of the two presidential campaigns.
Anti-abortion activists demonstrate outside a clinic in Phoenix, Arizona on April 18, 2024
But the referendums may not have the clear impact on the race for the White House that
activists hope.
Polls show Trump and Harris running neck-and-neck in Arizona, with
the Republican holding a very narrow lead.
Both ballot questions, meantime, have drawn strong support and both appear likely to pass.
So the abortion issue may not be «helping Democrats in the way that they would hope,» said
Jenny Brian, a professor of bioethics at Arizona State University.
Many Republican women will vote both to protect abortion rights and to bring Trump back to the White House, Brian said.
Though abortion is sometimes framed as a Democrat vs.
Republican issue, the Republican Party includes «a broad spectrum of views on the topic,»
an issue that also raises conservatives’ concerns about «government interference,» she added.
The same dynamic applies to immigration, with the tougher language on the Arizona ballot
question finding support not just among
Trump Republicans but also «moderates and even many Democrats,» said John Kavanagh, a Republican and an Arizona state senator.
The 74-year-old Kavanagh is unimpressed by Harris’s recent toughening on migration, specifically her promise to maintain the partial closing of the border Biden ordered in recent months.
The vice president, Kavanagh said, is «running away faster from her open-border policy than an illegal immigrant that runs away from the Border Patrol.»
July 23 (Reuters) — Philip Morris International pushed
the test-launch of its heated tobacco device,
IQOS, in the U.S. to the fourth quarter on Tuesday and lowered its annual forecast for the heated tobacco
business.
The pilot was earlier scheduled to run in Austin, Texas, in the second quarter, for
which the company reported results on the day.
The company declined to comment on why the launch had been delayed.
Philip Morris has invested billions to promote and expand its portfolio of alternatives
to traditional combustible cigarettes amid stricter regulations and falling
smoking rates in some markets.
The launch of its flagship heated tobacco device in the United States is also facing
resistance from health campaigners, who have
written to regulators in the country accusing the company of misrepresenting past regulatory decisions, Reuters
reported last week.
The company also awaits market authorization from the U.S.
Food and Drug Administration for its IQOS ILUMA device, which it expects by the second half of 2025.
A ban on flavored heated tobacco in the European Union has already hit shipments this year, with Philip Morris saying the impact from the ban was «slightly greater»
than previously assumed.
This led the company to temper its expectations for volume
growth in the heated tobacco category to around 13% for the full year, down from between 14% and 16% expected
earlier.
However, Philip Morris topped quarterly expectations and raised
its annual sales and profit forecasts, betting on demand for its Zyn nicotine pouches,
as well as higher cigarette pricing. (Reporting by Juveria Tabassum and Emma
Rumney; Editing by Pooja Desai)
Red takes center stage as the hottest color of the holiday season.
All red looks have been trending with the fashion set for some time, but after Rihanna
attended the Fenty Hair launch party in a monochromatic look accessorized with multiple ruby baubles, red-on-red became
cooler than ever.
The ‘Stay’ hitmaker donned a custom red leather Khaite jacket and skirt
with ruby and diamond jewelry by Sabyasachi, David Webb and Reza.
Monochromatic outfits, particularly in red, exude confidence and sophistication.
With the vibrant color being synonymous with the
holiday season, it’s a natural choice for parties and festive gatherings.
By also accessorizing with ruby jewelry (à la Rihanna) you can add a touch of luxury to
even the simplest of separates.
Unlike your grandmother’s precious jewels,
today’s ruby designs are being reimagined by edgy jewelers that aren’t taking the gem so
seriously.
Rihanna was photographed dripping in rubies at the Fenty Hair
launch party and just like that… they are in vogue
Monochromatic outfits, particularly in red, appear polished
and put-together
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Rubies are often referred to as the ‘king of gemstones’ and their vibrant
color — caused by the presence of chromium — is often associated with passion, love,
and power.
The name ‘ruby’ comes from the Latin word ‘ruber’ which means
red.
Rubies are incredibly sought after for their beauty and durability, they
are ranked 9 on the Mohs scale of hardness (qualitative scale that measures
the relative hardness of minerals and other materials
by their resistance to scratching), second to
diamonds.
Beyond their sparkle and strength, they have held cultural significance
for centuries.
Throughout history, rubies have been associated with nobility and wealth, often adorning the crowns of kings and queens.
They are also believed to bring good fortune and
protection to their wearer.
According to Melee the Show founders Lauren Wolf and Rebecca Overmann, ruby jewelry is on the rise.
The fine jewelry trade show connects buyers and designers, with the next shows taking place in New York (February 1-3) and Tucson (February 5-7).
‘From bold gemstones to intricate craftsmanship, our designers bring rubies to life in ways that inspire and captivate,’ said the duo.
Anthony Lent, Fannie Thomas, Heather Guidero, Jake Matluck, Amali, Karin Jacobson, Marian Maurer and Ciara Bowles are some of the exhibiting designers who work with
rubies.
Red being synonymous with the holiday season is a natural choice for parties and festive gatherings
By accessorizing with ruby jewelry (a la Rihanna) you can add a touch of
luxury and sophistication to even the simplest of separates
According to Melee the Show, founded by designers Lauren Wolf
and Rebecca Overmann, ruby jewelry is on the rise
‘From bold gemstones to intricate craftsmanship, our designers bring rubies to
life in ways that inspire and captivate,’ said the duo
Rubies are the focal point of Dara Kaye Jewelry’s latest collection, «El Gran Amor» sold in-person at Faena Miami Beach’s Big Bang boutique on December 2nd.
The limited-edition collection is a part of Big Bang’s fine jewelry program called Love Mine,
it includes three exclusive pieces as part of the Dara Kaye Jewelry for Big Bang capsule collaboration collection.
The pieces all feature sustainably sourced, cultured lab
grown stones.
‘For the centerpiece, we chose a ruby heart—a timeless symbol of love, designed to be worn close to the heart,’ says Dara Kaplan, designer
of Dara Kay Jewelry.
Rubies are the focal point of Dara Kaye Jewelry’s latest collection, «El Gran Amor» exclusively at Faena Miami Beach’s Big Bang boutique on December 2nd
The collections consists of the Gran Amor Heart Pendant, a large
Ruby heart encircled with Diamonds that is worn on a solid large 14k gold ball chain.
The Gran Amor heart ring which is a blood red ruby heart encrusted with a halo of diamonds, and the Amor Heart Necklace, a beautifully delicate ruby heart encircled in a solid gold bezel on a ball chain, perfect for anyone
to wear.
‘Jewelry is a cherished emotional keepsake that is steeped
in meaning,’ says founder and curator of Big Bang at Faena Miami Beach Paula Selby Avellaneda
‘Jewelry is a cherished emotional keepsake that is
steeped in meaning,’ says founder and curator of Big Bang at Faena Miami Beach Paula Selby Avellaneda.
‘When I met Dara it was an instant flow of good energy.
I discovered that her line, Dara Kaye Jewelry, was designed and infused with her same bold energy.
‘It immediately made sense to me to celebrate that same entrepreneurial bravery and boldness with an exclusive collaboration for my store, Big Bang Faena.’
Dara says, ‘these are talismans for boldly and bravely attracting and sharing love.’
‘These are talismans for boldly and bravely attracting and sharing love,’ said Dara Kaplan, designer of Dara Kay Jewelry
Dara continues, ‘I loved the concept of celebrating love in a way that was sweet but not overly syrupy.
‘That is why I chose oversized stones to really sparkle and to
use my signature claw prong setting to give it the edge that my designs are known for.
‘We together chose a signature Faena red colored ruby to pay homage to our spectacular location.
‘This will be the first time that Dara Kaye Jewelry is on display at any
retail location. I am so honored to have these exclusive pieces and selections from the line at
Big Bang Faena.’
The collection can also be found online at big-bang.us. Prices range from $2010.00 USD to $8,000.00 USD.
Rihanna
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