Information on the execution of court decisions on monetary obligations of the budget. Analysis of errors encountered in the preparation of budget reporting forms New reporting form

Information on the execution of court decisions on monetary obligations of the budget (f. 0503296) is an appendix to the Explanatory Note (f. 0503160). Let's look at the procedure for generating this report.

We talk about reporting form 0503296, its purpose, structure, deadlines and procedure for entering data.

Who generates information on form 0503296

Form OKUD 0503296 “Information on the execution of court decisions on monetary obligations” was approved by Order of the Ministry of Finance 191n dated December 28, 2010. This regulatory document contains instructions for drawing up monthly, quarterly and annual reports on budget execution. Filling out form 0503296 is required for:

• recipients of budget funds at various levels;
• revenue administrators;
• administrators of sources of financing budget deficits.

Based on the submitted reports, GRBS and RBS fill out their summary form, summing up the indicators for the lines and columns of the same name from the reports of subordinate BBS and administrators of budget deficit sources.

Deadlines for submission of Information f. 0503296 and report structure

Form 0503296 is included in the Explanatory Note as an appendix; the frequency of its submission is indicated in paragraph 174 of Order 191n. Information should be filled out quarterly and as part of annual reporting. The form includes two sections:

1. Information on the execution of court decisions on monetary obligations.
2. Reference table for unexecuted executive documents.

The procedure for filling out the main section of the Information f. 0503296

The instructions for the use of f.0503296 stipulate that the first table shows the movement of monetary obligations accepted by the institution for the execution of court decisions within the reporting period. Information is entered in the total amount (line 030) and by vessel:

• judicial system of the Russian Federation - line 010;
• foreign or international – line 020.

In line 011, data is selected from decisions of Russian courts for which writs of execution were presented. In line 021 from line 020, information on the movement of monetary obligations accepted according to decisions of the European Court of Human Rights is separately highlighted.

The procedure for drawing up form 0503296 of section 1 according to the columns:

1. Gr.1 – name of indicators.
2. Gr.2 – line codes.
3. Column 3 – the balance of monetary obligations not fulfilled at the beginning of the current year; the amounts in this column remain unchanged in all quarterly and annual reports.
4. Gr.4 – monetary obligations have been accepted under court decisions and executive documents received by the institution during the reporting period.
5. Gr.5 – reduction of obligations due to the revocation of judicial acts, decisions to reduce the amount to be collected.
6. Gr.6 – fulfillment of obligations. The column reflects the amount of cash expenses on the personal account made in the current period for payments to legal entities and individuals in whose favor the court decision was made.
7. Gr.7 – revaluation of monetary obligations, if any.
8. Gr.8 – the amount of monetary obligations remaining unfulfilled as of the current reporting date (April 1, July 1, October 1 of the current year, January 1 of the next year).

Order 191n states that detailed information about the debt under executive documents and the legal basis for its formation should be disclosed in the text part of the Explanatory Note. Letters from the Ministry of Finance and the Federal Treasury on the specifics of reporting for a certain period usually determine from what amount information about debt is deciphered according to the indicators specified in the letter (in 2018, such requirements were imposed on debt for obligations over 1 million rubles).

The remaining amounts from gr. 8 can be deciphered by type (salary, allowance, taxes, etc.), by reasons of occurrence (lack of funding for the required BCC, arrears identified by the Federal Tax Service, etc.). The measures taken to repay the debt should be reported.

The procedure for filling out the information reference table on form 0503296

Before filling out section 2 f 0503296, you need to distribute all amounts due for payment, but not paid at the end of the reporting period, according to the articles of KOSGU. In group 1 the KOSGU is entered, in group 2 - the number of unfulfilled writs of execution, in group 3 - the amount for these sheets. The total of column 3 of the second section must be equal to the total of column 8 of section 1.

Sample of filling out Information on form 0503296

We have prepared a sample filling according to the example.

Example. At the beginning of 2019, the government institution had a debt under a writ of execution received by decision of a court of the Russian Federation to a former employee:

• for payment of benefits upon dismissal - 43,000 rubles;
• for reimbursement of legal costs - 9,000 rubles;
• for compensation for moral damage - 3000 rubles.

In the first quarter of 2019, the institution paid for the benefit, but did not pay the costs and compensation for harm due to a lack of funds for the relevant types of expenses. In March 2019, a writ of execution was received based on a court decision made in favor of the water supply organization. The institution must pay 14,000 rubles. as arrears for utilities due to a faulty meter. The document was received on March 29, 2019, the institution did not have time to register the obligations with the treasury and make transfers.

Form f.0503296 should be filled out as follows:

• gr.3 p.010 – 55,000 rub. (43000+9000+3000);
• gr.3 p.011 – 55,000 rub.;
• gr.4 p.010 – 14,000 rubles, a new claim was received;
• gr.4 p.011 – 14,000 rub.;
• gr.6 p.010 – 43,000 rubles, payment made;
• gr.6 p.011 – 43,000 rub.;
• gr.8 p.010 – 26,000 rub.;
• gr.8 p.011 – 26,000 rub.

Below is an example of filling out the form f.0503296. In the second section, the amounts were distributed as follows:

• moral damages and legal costs - other current payments to individuals, KOSGU 296, amount 12,000 rubles;
• arrears for water - utilities, KOSGU 223, amount 14,000 rubles.

See a sample of filling out form 0503296 according to the described example:

See and download another example of filling out form 0503296 in the State Finance System with tips for filling out:

When conducting financial and economic activities, not all operations are performed by accountants strictly as regulated by legislative acts. Sometimes this is due to the inattention of the accountant, sometimes to ignorance, incorrect reading of the legislation, and sometimes to the imperfection of regulations. All this often leads to errors when preparing budget reporting. The errors encountered can be divided into two groups:

• organizational (in particular, related to erroneous determination of the composition of reporting);
• methodological (arise as a result of incorrect budget accounting and are reflected in reporting).

The material presented in the article is written based on the results of audits of budget reporting forms of the main managers and recipients of budget funds. The objectives of the audits were to assess the reliability of the consolidated budget reporting of the main managers of budget funds, the state of accounting and reporting of the main managers and recipients of budget funds, as well as to determine the work carried out by the main manager of budget funds to ensure the intended use of these funds by subordinate recipients of budget funds.

Preparation of budget reporting in violation of the requirements of Instruction No. 191n

1. The reporting is presented without a table of contents and in an unnumbered form. Clause 4 of Instruction No. 191n It is established that budget reporting on paper is presented by the chief accountant of the subject of budget reporting or the person responsible for maintaining budget accounting, the formation, preparation and presentation of budget reporting, in bound and numbered form with a table of contents and a covering letter.

2. In violation clause 6 of Instruction 191n some forms of reporting, in particular a report on accepted budgetary obligations f. 0503128), containing planned (forecast) indicators and analytical indicators, are not signed by the head of the financial and economic service. The Explanatory Note (f. 0503160) is not signed by the head, chief accountant and head of the financial and economic service. From the norms clause 6 of Instruction No. 191n It follows that budget reporting is signed by the head and chief accountant of the chief administrator, manager, recipient of budget funds, chief administrator, administrator of budget revenues, chief administrator, administrator of sources of financing the budget deficit, financial authority, treasury authority, body providing cash services. Budget reporting forms containing planned (forecast) and analytical indicators are, in addition, signed by the head of the financial and economic service.

3. The reporting includes forms that do not have a numerical value. Let us remind you that according to the norms clause 8 of Instruction No. 191n if all the indicators provided for in the budget reporting form approved by Instruction No. 191n do not have a numerical value, such a reporting form is not compiled, information about which must be reflected in the explanatory note to the budget reporting for the reporting period.

4. The balance sheet of the chief manager, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues (f. 0503130) does not include a certificate of the presence of property and liabilities on off-balance sheet accounts or it is included in the explanatory notes (f. 0503160), which violates the norms clause 20 of Instruction No. 191n.

5. In violation clause 23 of Instruction No. 191n the institution filled out a certificate of consolidated settlements (f. 0503125) in a form that does not correspond to the one given in Instruction No. 191n.

6. In violation clause 43 of Instruction No. 191n a certificate for the conclusion of budget accounting accounts for the reporting financial year (f. 0503110) is indicated in the reporting submitted to the chief administrator with a name that does not correspond to the said instructions.

7. In violation clause 44 of Instruction No. 191n The institution did not comply with the procedure for reflecting indicators in column 1 “Budget accounting account number.” This paragraph establishes that the recipient of budget funds, the administrator of sources of financing the budget deficit, the administrator of budget revenues generates a certificate (f. 0503110) to the balance sheet (f. 0503130) based on data on the corresponding account codes 1 210 02 000 “Settlements with the financial authority on receipts to the budget", 0 304 04 000 "Internal departmental settlements", 0 304 06 000 "Settlements with other creditors", 1 304 050 00 "Settlements for payments from the budget with the financial authority" and according to the corresponding account numbers 0 401 10 000 "Current income financial year", 0 401 20 000 "Expenditures of the current financial year" in the sum of indicators formed as of January 1 of the year following the reporting one, within the framework of budgetary activities (section 1) before the final operations (columns 2, 3) and in the amount of final transactions for closing accounts performed on December 31, at the end of the reporting financial year (columns 4 - 9).

In column 1 section. 1 certificate (form 0503110) reflects the numbers of the corresponding accounts 0 401 10 000 “Revenues of the current financial year”, 0 401 20 000 “Expenditures of the current financial year”, containing in the corresponding categories the budget accounting account numbers budget classification codes (hereinafter - BC) of the Russian Federation : types of income, sections, subsections, classification of budget expenditures, groups, subgroups, items of sources of financing the budget deficit. Codes of the budget classification of the Russian Federation (chapters on budgetary accounting, target items of expenditure, types of budget expenditures, subtypes of budget revenues, types of sources of financing the budget deficit in the corresponding categories of the budget accounting account number) are reflected with the value “zero”.

8. In violation clause 96 of Instruction No. 191n The institution in the report on financial results of activities (f. 0503121) filled out lines 370, 371, 372, not provided for by the instructions.

9. The explanatory note (f. 0503160) compiled by the reporting entity does not contain tables No. 2 - 7, which is a violation clause 152 of Instruction No. 191n.

10. In violation clause 152 of Instruction No. 191n There are no explanatory notes as part of the audited budget reporting of Tables No. 3 “Information on the implementation of text articles of the law (decision) on the budget” and 7 “Information on the results of external control activities”.

11. The accounting entity, as part of the budget reporting forms, provided information on budget execution (form 0503164) (table of explanatory note). As the results of the inspection showed, in the form of the name, columns 1, 5, 7 do not meet the requirements clause 163 of Instruction No. 191n and line 620 is missing.

Errors in the content of budget reporting forms

Certificate for the conclusion of budget accounting accounts for the reporting financial year (f. 0503110). During the inspection it was revealed that in violation paragraph 43 of Instruction No. 191 There is no section in this reference. 2 “Activities with funds received at temporary disposal.” According to the norms of this paragraph, a certificate on the conclusion of budget accounting accounts for the reporting financial year is generated by the chief administrator, manager, recipient of budget funds, chief administrator, administrator of sources of financing the budget deficit, chief administrator, administrator of budget revenues, financial authority, body providing cash services for budget execution, as part of annual reporting forms and reflects turnover in budget accounting accounts subject to closure at the end of the reporting financial year in the prescribed manner, in the context of budgetary activities (Section 1) and activities with funds received at temporary disposal (Section 2). If there is no information necessary to fill out section. 2, it is not filled out, but is included in the form.

Certificate of amounts of consolidated revenues to be credited to the budget account (f. 0503184). In violation clause 50 of Instruction No. 191n the said certificate for December reflects income. According to the norms of this paragraph of the instructions, the indicators of this form for December of the financial year should have a zero value.

Report on the execution of the budget of the main manager, manager, recipient of budget funds (f. 0503127). In violation paragraphs 55 - 57 of Instruction No. 191n This report does not reflect by section the annual volumes of approved budget assignments, limits on budget obligations and, accordingly, the column “Unfulfilled assignments” is not filled in.

Moreover, in violation clause 55 of Instruction No. 191n The institution included forecast indicators in column 4 under the section “Budget Revenues” of the report on the execution of the budget of the main manager, manager, recipient of budget funds. According to the norms of the said paragraph of the instruction, in column 4 the annual volumes of approved budget assignments for the current financial year are reflected, respectively, in sections of the report “Budget Revenues”, “Budget Expenses”, “Sources of Financing the Budget Deficit”.

Explanatory note (f. 0503160) . In violation clause 152 of Instruction No. 191n Not all participants in the budget process filled out tables No. 2 - 5, which are part of the explanatory note.

In violation paragraph 155 of Instruction No. 191n Table No. 3 “Information on the implementation of text articles of the law (decision) on the budget” does not reflect information characterizing the results of the analysis of the implementation of two text articles of the law (decision) on the budget related to the activities of the subject of budget reporting. According to the provisions of this paragraph, the information in the table characterizes the results of the analysis of the execution of text articles of the law (decision) on the budget related to the activities of the subject of budget reporting. The table is drawn up by the chief administrator, manager, chief administrator, administrator exercising separate powers of the chief administrator of sources of financing the budget deficit, chief administrator, administrator exercising separate powers of the chief administrator of budget revenues, financial authority. Column 2 reflects the result of the implementation of the provisions of the text articles (indicating indicators characterizing the degree of effectiveness). Column 3 indicates the reasons for non-compliance with the provisions of the text articles.

In violation clause 158 of Instruction No. 191n Table No. 6 “Information on the inventory” does not indicate the reason for the inventory. According to the norms P.159 Instructions No. 191n the information reflected in the table characterizes the results of inventories of property and liabilities of the subject of budget reporting carried out in the reporting period in terms of identified discrepancies. The table is drawn up by the chief manager, the manager of the recipient of budget funds, the chief administrator, the administrator of sources of financing the budget deficit, the chief administrator, the administrator of budget revenues, the financial authority, the body providing cash services for budget execution when drawing up an explanatory note at the end of the year. Columns 1 - 4 indicate the reasons for conducting an inventory (drawing up annual budget reporting, changing financially responsible persons, identifying facts of theft, abuse or damage to property, emergency situations requiring an inventory, reorganization or liquidation of the subject of budget reporting and other cases provided for by the legislation of the Russian Federation) , the date of the inventory and details of the administrative document on the inventory.

Violation clause 162 of Instruction No. 191n in form 0503163 “Information on changes in the budget schedule of the main manager of budget funds, the main administrator of sources of financing the budget deficit”, the reasons for the clarifications made with reference to the legal grounds for their introduction are not indicated. This paragraph establishes that in column 4 of this form the difference is indicated between the indicators of budget assignments according to the budget schedule of the main manager of budget funds, the chief administrator of sources of financing the budget deficit, taking into account the changes made to it, duly executed as of the reporting date (column 3), and the indicators budget assignments approved by law (decision) on the relevant budget (column 2). Column 5 indicates the reasons for the clarifications made with reference to the legal basis for their introduction (articles of the Budget Code of the Russian Federation and the law (decision) on the relevant budget).

In addition, as the results of the audit showed, in violation clause 162 of Instruction No. 191n in form 0503163 “Information on changes in the budget schedule of the main manager of budget funds, the main administrator of sources of financing the budget deficit,” some institutions in column 2 indicated budget assignments that were not approved for the reporting financial year by the law (decision) on the budget.

In violation clause 163 of Instruction No. 191n in form 0503164 “Information on budget execution” in the section “Budget Expenses”, codes for the budget classification of the Russian Federation were not entered, for which there are deviations between planned and actually executed indicators, and the reasons for deviations from the planned percentage of execution for income and expenses were not indicated. In addition, as the results of the audits showed, some audited institutions, when filling out this reporting form in column 1 in the “Revenues” section, did not put the code for the chapter on the budgetary code, the code for the types of income according to the budget classification, and in the section “Expenses” - the code for the chapter on the budgetary code, code of sections, subsections and target items of budget expenditures according to the budget classification of the Russian Federation. Also, during the audit, it was found that column 5 of the form was incorrectly calculated: it did not reflect the difference in execution for income, expenses, sources of financing the budget deficit and planned indicators for 2012 (column 4 - column 3).

In violation paragraph 164 of Instruction No. 191n Based on the results of the audits, a discrepancy was revealed between the indicators reflected in the report “Information on the implementation of activities within the framework of target programs” (form 0503166) and the report on budget execution (form 0503127): in column 5 of the report form 0503166, the amount of executed budget assignments was overstated in comparison with a report of form 0503127. The audit also showed that some participants in the budget process, in violation of this paragraph, in column 4 of the report “Information on the implementation of activities within the framework of target programs,” reflected the amount of budget assignments not in accordance with the amount of funds approved by the updated budget schedule for the implementation of these activities , which led to distortion of the reporting form.

When checking the table of the explanatory note (form 0503167) “Information on accounts receivable and payable” (form 0503169), the following errors were identified. In violation clause 167 of Instruction No. 191n the reasons for the formation of overdue accounts payable are not indicated. Measures to reduce accounts payable should be set out in Section. 4 “Analysis of financial reporting indicators of the subject of budget reporting” of the text part of the explanatory note (form 0503160). Some institutions, when reflecting information on accounts receivable, indicated in the table the balances of settlements on the analytical account 0 204 00 000 “Financial investments”, but did not reflect the data generated on accounts 0 205 00 000 “Calculations for income” and 0 206 00 000 “Calculations on advances issued." All this led to distortion of data on the status of accounts receivable settlements.

As installed clause 167 of Instruction No. 191n, the table contains data summarized for the reporting period on the status of settlements for receivables and payables of the subject of budget reporting by type of settlement.

Applications are compiled separately for accounts receivable and accounts payable.

Section 1 reflects the amounts of receivables and payables of the institution, highlighting the amounts of overdue receivables and unrecoverable accounts payable. In this case, column 1 indicates the numbers of the corresponding analytical accounts of the account, on the basis of which this table is filled out:

0 205 00 000 “Income calculations”;

0 206 00 000 “Settlements on advances issued”;

0 208 00 000 “Settlements with accountable persons”;

0 209 00 000 “Calculations for property damage”;

0 210 01 000 “Calculations for VAT on acquired material assets, works, services”;

0 302 00 000 “Settlements for accepted obligations”;

0 303 00 000 “Calculations for payments to budgets”;

0 304 02 000 “Settlements with depositors”;

0 304 03 000 “Calculations for deductions from wage payments”;

0 304 04 000 “Internal departmental settlements”, -

for which as of the reporting date the balances of accounts receivable (payable) are reflected.

Credit balances as of the reporting date for the corresponding analytical accounts of accounts 0 205 00 000 “Calculations for income”, 0 208 00 000 “Settlements with accountable persons”, 0 209 0 0000 “Calculations for property damage” are reflected in the appendix for accounts receivable with the sign “ minus". Debit balances as of the reporting date for the above-mentioned budget accounting accounts included in section. 3 “Liabilities” of the budget accounting chart of accounts are reflected in the accounts payable annex with a “minus” sign. The first 17 digits of the budget accounting account number reflect the budget classification codes in accordance with the instructions on the procedure for applying the budget classification for the financial year.

Columns 2, 4 indicate the total amount of receivables (payables) accounted for by a specific budget accounting account number as of the beginning of the year and at the end of the reporting period, respectively.

Columns 3, 5 provide data on obligations not fulfilled, respectively, at the beginning of the year and at the end of the reporting period, for which the deadline for fulfillment has already arrived (obligations not fulfilled on time, confirmed by the results of the inventory by creditors), and unrealistic receivables for collection ( accounts receivable from insolvent debtors until a decision is made to write them off to off-balance sheet account 04 “Debt of insolvent creditors”).

In violation clause 172 of Instruction No. 191n the table in the explanatory note of form 0503167 “Information on the use of information and communication technologies” (form 0503177) does not provide justification for the expediency of the expenses incurred.

As follows from the provisions of this paragraph, columns 1 and 2 indicate the names of indicators and application line codes. Column 4 shall indicate, according to the lines of the appendix, the amount of expenses of the subject of budget reporting related to:

• with the design of application systems and information and communication infrastructure;
• with development (revision) of software;
• with capital investments in information and communication infrastructure facilities;
• with the purchase of equipment and pre-installed software;
• with the acquisition of non-exclusive rights to the software;
• with equipment rental services;
• with connection (providing access) to external information resources;
• operating costs for information and communication technologies;
• training employees in the field of information and communication technologies;
• other expenses in the field of information and communication technologies.

By decision of the financial authority, indicators of expenditures on information and communication technologies can be detailed according to codes for the classification of expenditures of the budgets of the Russian Federation by indicating these codes in column 3.

1. Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n.

From March 1, 2016, when preparing budget reporting, the Cash Flow Statement (form OKUD 0503123 is filled out taking into account the changes made by Order of the Ministry of Finance of Russia dated December 31, 2015 No. 229n. We will tell you how to fill out form 0503123 in our consultation.

Who prepares the form 0503123

• recipient of budget funds;
• budget revenue administrator;
• administrator of budget deficit financing sources.

The report is compiled quarterly on an accrual basis from the beginning of the year as of the 1st day of the month following the end of the quarter.

The report contains data on the flow of funds in accounts in rubles and foreign currency opened in divisions of the Bank of Russia, in credit institutions, bodies providing cash services for budget execution, as well as in the cash office of the institution, including funds in temporary disposal.

The report is prepared in rubles accurate to the second decimal place (clause 9 of the Instructions, approved by Order of the Ministry of Finance dated December 28, 2010 No. 191n).

What sections does form 0503123 consist of?

The report consists of 4 sections:

• section 1 “Receipts”;
• Section 2 “Disposals”;
• Section 3 “Changes in Fund Balances”;
• Section 4 “Analytical information on disposals”.

In sections 1-3, inflows, outflows and changes in cash balances are reflected separately in the context of current, investment and financial transactions. Section 4 details the information on disposal of analytical BCCs only for current and investment operations.

More details about the procedure for compiling and submitting the Report can be found in paragraphs. 146-150.4 Instructions (Order of the Ministry of Finance of Russia dated December 28, 2010 No. 191n). The instructions do not contain control ratios for checking the correct completion of form 0503123. The main control of data in the Report consists of comparing the final indicators of cash receipts and outflows of Form 0503123 with data on movement in the context of current, investment and financial transactions.

Example of filling out form 0503123

Filling out the Cash Flow Statement using a hypothetical example.

Is the new annex included as part of the nine-month budget reporting? What are the features of filling it out? What other changes, in addition to the introduction of a new form, have been made to the Instructions for the preparation of budget reporting?

On September 4, 2015, Order of the Ministry of Finance of the Russian Federation dated August 26, 2015 No. 135n (hereinafter referred to as Order No. 135n) was registered with the Ministry of Justice, according to which changes are made to Instruction No. 191n. These changes introduce a new quarterly form of budget reporting - information on the execution of court decisions on monetary obligations of the budget (form 0503296) (hereinafter referred to as information (form 0503296)). This form is presented starting with reporting for the nine months of 2015. We will tell you about the procedure for filling out the new form, as well as other changes made by Order No. 135n, in this article.

The procedure for submitting and filling out information (f. 0503296)

First of all, we note that form 0503296 cannot be called completely new. The fact is that before the introduction of Order No. 135n it was drawn up and presented by the main managers of budget funds for the monetary obligations of recipients of federal budget funds under their jurisdiction. This form was called “Information on the execution of court decisions on monetary obligations of recipients of federal budget funds.” It was presented by the main managers of federal budget funds simultaneously with the submission of quarterly and annual budget reports to the Federal Treasury in accordance with Order of the Ministry of Finance of the Russian Federation dated July 7, 2005 No. 84n “On approval of the Procedure for compiling and presenting information on the execution of court decisions on monetary obligations of recipients of federal budget funds and summary information on the execution of court decisions on monetary obligations of recipients of federal budget funds.”

According to Order No. 135n, this form is included in the quarterly and annual budget reporting generated in accordance with Instruction No. 191n, and is one of the annexes of the explanatory note (f. 0503160).

Information (f. 0503296) will now be generated not only by the main managers and managers of budget funds, but also by:

• recipients of budget funds;
• budget revenue administrators;
• administrators of sources of financing the budget deficit.

The information (f. 0503296) contains generalized data on the execution of court decisions on monetary obligations of the budget. The procedure for filling out information is given in paragraph 174 of Instruction No. 191n, which was introduced by Order No. 135n.

According to this paragraph, the following information is reflected in the columns of the main table of form 0503296:

• in columns 1, 2 – names of indicators and application line codes;
• in column 3 - the amount to be recovered for monetary obligations not fulfilled at the beginning of the current year under executive documents (judicial acts of foreign (international) courts) reflected in the corresponding budget accounting accounts;
• in column 4 - the amount of monetary obligations under executive documents (judicial acts of foreign (international) courts) received since the beginning of the current financial year;
• in column 5 - the amount of monetary obligations under executive documents (judicial acts of foreign (international) courts) from the beginning of the current financial year, for which a decision was made to reduce them, including those related to the revocation of these documents, revision of court decisions, in other similar situations and so on.;
• in column 6 - the amount of fulfilled monetary obligations under enforcement documents (judicial acts of foreign (international) courts);
• in column 7 - the amount of revaluation of monetary obligations under executive documents (judicial acts of foreign (international) courts); subject to recovery;
• in column 8 - the amount of monetary obligations under enforcement documents (judicial acts of foreign (international) courts) not executed as of the reporting date.

The information lines (f. 0503296) reflect data on the execution of court decisions, including:

• decisions of courts of the judicial system of the Russian Federation (line 010);
• decisions on writs of execution (line 011);
• decisions of foreign (international) courts (line 020);
• decisions of the European Court of Human Rights (line 021).

In addition to the main table of form 0503296, a reference table for unexecuted executive documents is also filled out. It discloses information about monetary obligations not fulfilled as of the reporting date under executive documents (judicial acts of foreign (international) courts), reflected in column 8 of the main table of the form, indicating the classification codes of operations of the public administration sector (column 1), the total number of those not fulfilled by the institution documents (column 2) and the total amount for unexecuted documents (column 3).

In this case, the data in column 3 of the reference table must correspond to the data in column 8 of the main information table (form 0503296).

In addition, simultaneously with the reflection of the data in the application (f. 0503296), the text part of the explanatory note discloses information about the debt under executive documents and the legal basis for its occurrence.

Form 0503296 is presented on page.

Other changes introduced by Order No. 135n

In addition to the new form of the document “Information on the execution of court decisions on monetary obligations of the budget” (f. 0503296), Order No. 135n adds new lines to the certificate of the presence of property and obligations in off-balance sheet accounts, presented as part of the balance sheet (f. 0503130):

• lines 248 (249), which reflect information about non-produced assets (financial assets) listed on off-balance sheet account 24 “Property transferred to trust management”;
• line 258, in which the amount of non-produced assets transferred for paid use (rent) and accounted for in the off-balance account “Property transferred for paid use (rent)” should be indicated;
• line 268, which reflects data on non-produced assets transferred for free use and accounted for in off-balance sheet account 26 “Property transferred for free use.”

The procedure for filling out the taxpayer identification number (TIN) of counterparties (debtors, creditors) in section is also clarified. 2 forms 0503169 “Information on accounts receivable and payable.” Let us recall that this section discloses analytical information about the institution’s overdue receivables and payables, including the counterparty’s TIN in column 5.

According to the current version of clause 167 of Instruction No. 191n, in relation to counterparties - individual entrepreneurs, in column 5, instead of the TIN, the value “0000000000” should be indicated. Order No. 135n adds features for reflecting the TIN in relation to non-resident counterparties. If the counterparty is a non-resident, column 5 reflects the value “1111111111” (clause 167 of Instruction No. 191n as amended by Order No. 135n).

The changes listed above should be taken into account when preparing budget reporting, starting with reporting as of October 1, 2015.

According to Order No. 135n, budget reporting includes a new appendix to the explanatory note - information on the execution of court decisions on monetary obligations of the budget (f. 0503296). If there are indicators provided for in this form, institutions will be required to fill it out and submit it as part of the budget reporting for the nine months of 2015. In addition, when preparing reports for the specified reporting period, it is necessary to take into account the additions made by Order No. 135n to the form of a certificate of the presence of property and liabilities in off-balance sheet accounts and the rules for filling out information on receivables and payables.

Instructions on the procedure for drawing up and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated December 28, 2010 No. 191n.