Table 3 to the explanatory note of the state institution. Legislative framework of the Russian Federation

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Name of the activity goal

a brief description ofLegal basis 1 2 3 Educational activities in the field of secondary, higher, postgraduate and additional educationTraining of specialists, graduate students, doctorsregulations, charter, general permission Table No. 3 f. 0503160 INFORMATION ABOUT MEASURES TO INCREASE THE EFFICIENCY OF SPENDING BUDGET FUNDS Information on the results of activities (form N 0503162)

Information on performance results includes data summarized for the reporting period on the performance indicators of a budgetary institution established for it by the relevant main manager (manager) of budget funds in physical and monetary terms, for example:

Code of section, subsection of the functional classification of expenses according to BC	Indicator name	Unit	According to plan		Actually
	Indicator name	Unit	quantity	amount, rub.	quantity	amount, rub.
1	2	3	4	5	6	7
0115	Release of statistical publications	pages	13000	5000	13500	5500
0901	Influenza vaccination coverage	%	100	1000	95	950
0408	Increase in the volume of international transit cargo transportation	million tons	15000	120000	15000	125000
Total			X	126000	X	131450

Information on cash execution of the budget (f. 0503164)

includes three sections, separately revenues, expenses and sources of financing budget deficits.

The income section is filled in by groups and subgroups of the classification of budget income of the Russian Federation.

The total lines for income (line 010), expenses (line 200), deficit /surplus/ (line 450), sources of financing budget deficits (line 500) must be linked to the corresponding total lines of form N 0503127 "Report on the execution of the budget of the main manager ( manager), recipient of budget funds" for budgetary and extra-budgetary activities, respectively:

Budget classification code	Line code	Assigned in accordance with the updated budget schedule, rub.	Executed (cash budget execution) rub.	Deviation of cash execution from the updated budget schedule
Budget classification code	Line code		Executed (cash budget execution) rub.	amount, rub.	reasons for deviations
1	2	3	4	5	6
1. Income	010	2000	2500	500
of them:
101		1500	2000	500	Improving the economic activities of enterprises
2. Expenses	200	1800	1600	-200
of them:
0504 1040000		200	-	-200	Lack of regulatory framework
Deficit/surplus (page 010 - page 200)	450	200	900
3.Sources of financing budget deficits	500	-200	-900
0900		-200	-900

Information on the implementation of activities within the framework of target programs (f. 0503166)

The form contains data summarized for the reporting period on the implementation of target programs and subprograms in the implementation of which the budgetary institution takes part.

Program, subroutine		Event name	Approved by the updated budget list, rub.	Completed, rub.	Reasons for deviations
Name	code of target expense item for BC	Event name	Approved by the updated budget list, rub.	Completed, rub.	Reasons for deviations
1	2	3	4	5	6
Federal Targeted Program "Housing"	1000407	Purchase of apartments for employees (describe in detail in the text part of f.0503160)	5000	1000	Lack of regulatory documents (detailed in the text part of f.0503160)
Federal Targeted Program "Culture of Russia"	1000201	Construction, reconstruction and technical re-equipment of cultural and art objects (detailed in the text part of f.0503160)	4000	3000	Changing the payment schedule for obligations (describe in detail in the text part of f.0503160)

Information about targeted foreign loans (f. 0503167)

Creditor's name	Loan Agreement		Purpose of using borrowed funds	Approved by the law (decision) on the budget, rub.	Amount used loan, rub.
Creditor's name	number	date	Purpose of using borrowed funds	Approved by the law (decision) on the budget, rub.	Amount used loan, rub.
1	2	3	4	5	6
IBRD	4468-RU	30.11.1999	development of the state statistics system	10 000	10 000
IBRD	3806-0-RU	06.02.1995	financing of economically feasible and priority investment projects to combat environmental pollution	20 000	20 000

Information on the movement of non-financial assets (f. 0503168)

The form contains data on the movement of non-financial assets of a budget institution and is compiled separately for 4 types of financial assets: fixed assets (010100000), intangible assets (010200000), inventories (010500000), non-produced assets (010300000). In this case, lines 10 and 40 must be linked to the corresponding lines of form N 0503130 “Balance of budget execution of the main manager (manager), recipient of budget funds.”

Budget classification code	Approved for a year by the budget law, regulatory legal acts on the budget, taking into account changes		Completed within a year				Share of indicators in total income and expenses
			last year		reporting year		last year		reporting year
	last year	Reporting year	sum		sum	percentage of annual assignments taking into account changes, %	annual appointments	Completed per year	annual appointments	Completed per year
1	2	3	4	5	6	7	8	9	10	11
1. Income - total	600	700	620	103,3	750	107,1	100,0	100,0	100,0	100,0
including:
101	300	350	320	106,7	370	105,7	50,0	51,6	50,0	49,3
102	200	250	200	100	200	80,0	33,3	32,3	35,7	26,7
103	100	100	100	100	180	180,0	16,7	16,1	14,3	24,0
2. Expenses - total	500	550	580	116,0	600	109,1	100,0	100,0	100,0	100,0
including:
0207 0810000	250	300	280	112,0	300	100,0	50,0	48,3	54,5	50,0
0401 1020000	200	200	190	95,0	250	125,0	40,0	32,8	36,4	41,7
0901 4700000	50	50	110	220,0	50	100,0	10,0	18,9	9,1	8,3
3. Budget deficit/surplus	100	150	40		150
4. Sources of financing budget deficits	-100	-150	-40		-150
including:
900	-100	-150	-40		-150

In this case, the final data in column 6 of this form must correspond to the final lines of form N 0503127 “Report on the execution of the budget of the main manager (administrator), recipient of budget funds” for budget activities (line 010, line 200, line 450, line 500).

According to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n, hereinafter referred to as Instruction No. 5n), an Explanatory Note (f. 0503160) is included in the budget reporting. Methodologists from the company 1C talk about how to compile it.

Sheet1

Name	OKUD code (No. for tables)	Graphs to be consolidated
	Table 1	-
	table 2	-
	Table 3	-
	Table 4	-
	Table 5	-
	Table 6	-
	Table 7	-
	0503161	1-2
	0503162	1-14
	0503163	1-6
	0503164	1-5
	0503165	1-2
	0503166	1-4
	0503167	1-4
	0503168	2-5
	0503169	1-2
	0503171	1-2
	0503172	1-2
	0503173	1-3
	0503176	2-5
	0503177	2-3

Explanatory note

The main regulatory documents regulating the process of drawing up budget reporting for 2005, including the Explanatory Note, are:

Instructions on the procedure for drawing up and submitting annual, quarterly, monthly budget reports (approved by order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n);
Order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n “On introducing amendments to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reports approved by Order of the Ministry of Finance of Russia dated January 21, 2005 No. 5n”;
Explanations on the specifics of reporting on the execution of the federal budget by the main managers of federal budget funds to the Federal Treasury (Appendix to the letter of the Ministry of Finance of the Russian Federation dated September 5, 2005 No. 42-7.1-01/2.4-250);
Explanations on the specifics of reporting on the execution of the consolidated budget of a constituent entity of the Russian Federation (closed administrative-territorial entity) and the budget of a territorial state extra-budgetary fund by the financial authorities of the constituent entities of the Russian Federation (closed administrative-territorial entity) to the Federal Treasury (letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02 -14-10a/2695);
Letter of the Ministry of Finance of Russia dated November 22, 2005 No. 02-14-10/3155 “On the procedure for reflecting in budget accounting and reporting transactions with revenues distributed between the budgets of the budget system of the Russian Federation.”

In accordance with the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, the Explanatory Note (f.0503160) is drawn up only when submitting the annual report. However, the body organizing the execution of the budget and the main manager of budgetary funds (GRBS) can independently determine the number of appendices to the Explanatory Note from the annual tables and forms of documents that should be submitted as part of quarterly reporting, as well as set the deadline for their submission.

Budgetary institutions have already drawn up an explanatory note when preparing reports for 9 months of 2005, and some when preparing a semi-annual report.

An explanatory note is an appendix to the financial statements, which must contain information about the activities of the institution, methods for assessing assets and liabilities, comparability of data for the reporting and preceding periods, as well as the main indicators of the institution's activities.

The explanatory note must necessarily reflect facts of non-application and violation of budget accounting rules with appropriate justification, otherwise non-application of budget accounting rules is considered as evasion of their implementation and is recognized as a violation of regulations of the legislation of the Russian Federation.

With the entry into force of the Instruction on the procedure for drawing up and submitting budget reporting No. 5n, the form of the explanatory note has changed. If previously it was compiled in any form, and there were instructions only on the composition of the sections of the explanatory note and what main points should be covered, now the explanatory note has a clear structure and rules for filling it out.

The composition of the information that must be reflected in the Explanatory Note and the order of their presentation are given in Section VII “The procedure for drawing up individual sections of the Explanatory Note for annual and quarterly budget reporting” of Order No. 5n of the Ministry of Finance of Russia dated January 21, 2005 (as amended on November 11, 2005). No. 137n).

The explanatory note also contains 7 tables and 14 annexes (forms of documents):

Sheet1

Name	OKUD code (No. for tables)	Graphs to be consolidated
Information on methods for assessing assets and liabilities	Table 1	-
Information about the main activities (functions) of the institution	table 2	-
Information on measures to improve the efficiency of spending budget funds	Table 3	-
Information about the reasons for underfunding (formation of unused balances) during budget execution	Table 4	-
Information on the results of internal control measures	Table 5	-
Information about the inventory	Table 6	-
Information on the results of control activities	Table 7	-
Information on the number of subordinate institutions and the direction of their activities	0503161	1-2
Information on performance results	0503162	1-14
Information about changes in the budget schedule	0503163	1-6
Information on cash execution of the budget	0503164	1-5
Information on the effectiveness of budget expenditures	0503165	1-2
Information on the execution of target programs	0503166	1-4
Information about targeted foreign loans	0503167	1-4
Information on the movement of non-financial assets	0503168	2-5
Information on accounts receivable and payable	0503169	1-2
Information about the institution's financial investments	0503171	1-2
Information about state (municipal) debt	0503172	1-2
Information about changes in balance currency balances	0503173	1-3
Information on shortages and thefts of funds and material assets in budgetary institutions	0503176	2-5
Information on the use of information technology in the activities of a budgetary institution	0503177	2-3

In the document forms attached to the Explanatory Note, the columns that are subject to automated information processing in order to summarize the data are highlighted in bold frames. The table presented above indicates which specific columns should be consolidated when the main manager of budget funds compiles a consolidated Explanatory Note based on data from the institutions under their jurisdiction.

On the one hand, the Explanatory Note explains the results of operations reflected in the accounting of the institution, and on the other hand, it deciphers the functional tasks and functional affiliation of the budgetary institution.

All tables and forms of the Explanatory Note can be divided into two categories. The first category includes tables that are filled out based on data from synthetic and analytical budget accounting registers. The second category includes tables that reflect the results of the activities of a budgetary institution for the reporting period. Such tables cannot be filled out based only on budget accounting data, since it is necessary to reflect both the quantitative and qualitative indicators of the institution’s activities (both planned and actual), and the main functions and tasks of the institution.

All indicators in the Explanatory Note should be reflected in thousands of rubles.

According to the explanations of the Federal Treasury, tables for which the institution does not have indicators to fill out should be submitted only in paper form with dashes.

The explanatory note is signed by the head of the institution and the chief accountant (persons replacing them).

Let's consider filling out the appendices to the Explanatory Note.

Table No. 1. Information on methods for assessing assets and liabilities

According to the Instructions on the procedure for compiling and submitting annual, quarterly, monthly budget reporting, Table No. 1 should describe the budget accounting methods used to assess the assets and liabilities of a budgetary institution, as well as operations to change them during budget execution.

The table must provide information about all types of objects that were accounted for in the institution during the reporting period, as well as about the methods of their assessment and the moments of reflection in accounting.

When filling out the table, you should be guided by the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of Russia dated April 26, 2004 No. 70n.

The table is informational and is not subject to summary (consolidation).

Example

Table No. 1

Sheet1

Name of the accounting object	Characteristics of the assessment method	The moment the transaction is reflected in accounting
1	2	3
Fixed assets	Acceptance for accounting - at original cost. Initial cost is the amount of the institution’s actual investments in the acquisition, construction and production of fixed assets. When an institution receives fixed assets under a donation agreement (free of charge), the initial cost is their current market value on the date of acceptance for accounting, as well as the cost of services associated with their delivery, registration and bringing them into a condition suitable for use.	Date of signing the acceptance certificate.
		Date of revaluation
	Write-off - at residual value. Objects worth up to 1,000 rubles are written off at their original cost upon commissioning.	Date of signing the write-off act (statement of issuance of material assets for the needs of the institution).
	The gratuitous transfer is made at the residual value
	Intradepartmental transfer - at book value - initial (replacement) taking into account changes due to reconstruction, modernization, etc.	Date of signing the acceptance certificate
	Reflected in accounting in rubles (from 01/01/2006 in rubles and kopecks).
Intangible assets	Acceptance for accounting at historical cost.	Date of signing the acceptance certificate
Intangible assets	Objects that were previously revalued are accounted for at replacement cost.	Date of revaluation
Depreciation	Depreciation is not charged for fixed assets worth up to 1,000 rubles inclusive.
	For fixed assets and intangible assets worth from 1,000 rubles to 10,000 rubles inclusive, depreciation is charged at 100% of the book value.	When the facility is put into operation.
	For fixed assets and intangible assets worth more than 10,000 rubles, depreciation is accrued starting from the 1st day of the month following the month the object was accepted for accounting, in a straight-line manner, according to norms calculated based on the useful life of the object. The useful life of fixed assets is determined when accepting objects for accounting in accordance with the Classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated 0101.2002 No. 1) in accordance with the maximum useful lives	Monthly, on the last day of the month in the amount of 1/12 of the annual amount
Material reserves	Acceptance for accounting at actual cost	Date of admission to the institution (date of primary document)
Material reserves	Write-off at the average actual cost (from 01/01/2006 at the actual cost of each unit or at the average actual cost)	Date of issue
Finished products	Acceptance for accounting at actual cost	Request-invoice date
Finished products	Write-off at actual cost	Date of release to the customer
Investments in non-financial assets	Accrual method	Date of the primary document on admission to the institution (performance of work, provision of services to bring it to a state suitable for use)
Cash in bank accounts	Cash method	Based on an extract from the personal account generated by the treasury authority (bank statement)
Cash	Cash method	Date of issue of the incoming (outgoing) cash order
Money documents	Cash method	Date of issue of the stock receipt (expenditure) cash order
Accounts receivable	Accrual method
Advances paid	Cash method	Based on a payment order, an extract from a personal account generated by the treasury authority (bank statement)
Accountable amounts	Cash method	Date of incoming (outgoing) cash order, advance report
Accounts payable	Accrual method	Moment of transfer of ownership (date of invoice, invoice)
Calculations with the budget	Cash method	Date of the personal account statement generated by the treasury authority (bank statement)
Payments to the budget	Accrual method	The moment of occurrence of the obligation in accordance with tax legislation
Income	Cash method (used in 2005 for budget revenues)	Moment of transfer of ownership
Income	Accrual method	Moment of transfer of ownership
Expenses	Accrual method	Date of occurrence (date of the consolidated payroll statement, statement of accrued depreciation, received invoice for payment, and other documents)
Limits on budget obligations	Cash method	Date of the expenditure schedule (expense notification)
Budget commitments	Cash method	Moment of occurrence of the obligation (date of conclusion of the contract, issuance of the invoice, consolidated payroll statement, etc.)

Table No. 2. Information about the main activities (functions) of the institution

The table must list all the main functions and activities of the budgetary institution. Each area of activity of the institution must be given a brief description and legal justification (link to regulatory documents).

These tables are not subject to compilation; the information presented in it is necessary for institutions - the main managers of budget funds to monitor the activities of the institutions under their jurisdiction - recipients of budget funds.

If a budget institution is a revenue administrator, then this fact must be reflected in Table No. 2; if not, then when checking the reporting it becomes clear why expenses exceed income and the result of the institution’s activities for the reporting period is negative.

Let's look at filling out the table using the example of a medical institution - a clinic.

Example

Table No. 2

Sheet1

Function name	a brief description of	Legal basis for the emergence of the function
1	2	3
Providing medical care to the population	First aid (obstetrics, general medicine, dentistry, epidemiology, laboratory diagnostics, nursing, physical therapy, dietetics) Outpatient care, including in a day hospital and hospital at home Works and services for examination of temporary disability Works and services for examination (control) of the quality of medical care Works and services for examination of professional suitability Works and services for preliminary and periodic medical examinations Works and services in preventive medicine Works and services in the specialty of epidemiology	Charter, Health care law
Provision of paid medical services	Providing the population with additional services to the guaranteed volume of free medical care in the form of preventive, therapeutic and diagnostic, rehabilitation, prosthetic and orthopedic and dental care Expanding the structure of services provided to the population The use of financial resources received for the provision of paid medical services to the population for the production and social development of the team, as well as the creation of additional opportunities for remuneration of the employees of the medical institution.	Regulations on the procedure for providing paid services to the population by municipal medical institutions, license
Ensuring business activities	Providing employees of the institution with special clothing, stationery and household supplies	Charter

It is necessary to agree with the institution - the main manager to which the reporting is submitted - how detailed each area of activity should be described.

Table No. 3. Information on measures to improve the efficiency of spending budget funds

The table should reflect information about measures that were taken during the reporting period and led to savings in budget funds or allowed them to be spent more efficiently.

Example

Table 3

Sheet1

Taken measures	Results of the measures taken

Introduction of penalties for late submission of advance reports by accountable persons	The ability to more effectively plan and carry out expenses according to the relevant items of the economic classification of expenses.
Introduction of standards for providing employees with office supplies	Reduction of expenses under article 340 “Increase in the cost of inventories”
Conclusion of an annual contract for transport services (no own transport fleet). Previously, contracts were concluded monthly.	Saving budget funds under Article 222 “Transport services” due to a discount on an annual contract.
Introducing standards for the number of damaged strict reporting forms and penalties for damaging forms in excess of the norm	Saving budget funds by reducing expenses
Increasing the share of procurement of medicines (food, etc.) on a competitive basis *	Reducing budget expenditures

Note:
* - the need to purchase goods, works (services) for state and municipal needs is enshrined in the provisions of the law. Specialists from the Ministry of Finance of the Russian Federation at the All-Russian meeting-workshop “Formation of budget reporting”, held at the Ministry of Finance of Russia on December 14-16, 2005, clarified that information on procurement on a competitive basis should not be reflected in Table No. 3. Thus, the table needs to reflect only those activities that are undertaken within the institution, and not on the basis of regulations.

Institutions - main managers can distribute (reduce or increase) the limits of budget obligations among the institutions under their jurisdiction based on how effectively they used budget funds in the previous period and how they performed their main functions. GRBS can reflect information about such events in Table No. 3.

Table No. 4. Information on the reasons for underfunding (formation of unused balances) during budget execution

Table No. 4 is filled out by the main managers of budget funds, institutions organizing the execution of budgets, and bodies providing cash services for the execution of budgets.

The table should reflect the results of the analysis of the execution of textual articles of the law (decision) on the budget, indicating the reasons for underfunding and the formation of unused funding balances at the end of the reporting period.

In Column 1, you must indicate the article of the law on the budget (federal, on the budget of a constituent entity of the Russian Federation, on the budget of a ZATO or local budget), which specifies the functions and responsibilities of the institution. Thus, if there is no reference to the institution in the relevant legal documents, the table is not completed. If the institution does not have the information to fill out this table, then dashes must be placed in columns 1-3.

Table No. 4 is informational; its data is not subject to summary.

Table No. 4

Sheet1

The procedure for filling out table No. 4 can be viewed on the website of the Federal Treasury www.roskazna.ru, where, as an example, explanatory notes to the reporting for 9 months of 2005 of the Federal Financial Institution for the Altai Republic and the Federal Financial Institution for the Voronezh Region are given.

Table No. 5. Information on the results of internal control measures

Table No. 5 reflects information about the activities carried out by the main managers (managers) and budgetary institutions subordinate to them, the purpose of which is to monitor compliance with the requirements of budget legislation, the preparation of estimates of income and expenses, as well as the correctness of accounting and reporting.

It is advisable to separately highlight measures of preliminary, current and subsequent internal financial control.

Internal control must be exercised at all stages of the budget process. The head of the institution (GRBS, RBS) is responsible for organizing an effective internal control system both in his institution and in subordinate budgetary institutions.

Internal control of the recipient of budget funds is a set of procedures aimed at preventing errors and violations of authorization, monitoring and verifying transactions with budget funds.

Internal control must ensure ongoing assessment of the institution's financial performance; checking the results of activities, whether they correspond to the tasks and plans provided for by the charter of the budgetary institution; informing the head of the budgetary institution about the results of the audit (assessment, investigation, study or audit).

Example

Table 5

Sheet1

Type of control measures (preliminary, current, subsequent)	Event name	Violations prevented during the reporting period	Violations of previous years identified in the reporting year

Preliminary	Checking the preparation of estimates of income and expenses for 2005 (compliance of the amounts of expenses with the established norms of budget legislation)	no violations found	no violations found
Current	Checking the compliance of the amounts of concluded contracts with the level of prices in the region for goods, works and services.	no violations found	no violations found
Current	Monitoring that the amounts of concluded contracts do not exceed the remaining limits of budget obligations for the relevant expense items.	no violations found	no violations found
Subsequent	Control over the targeted use of budget funds, compliance with the procedure for working with cash and the procedure for conducting cash transactions.	no violations found	no violations found

Table No. 6. Information about the inventory

Table No. 6 should reflect information on all inventories carried out in the institution during the reporting period. Paragraph 109 of the Instruction on the procedure for compiling and submitting budget reporting No. 5n (as amended by Order No. 137n dated November 11, 2005) states that information on inventory is provided only at the end of the year. However, at the All-Russian workshop "Formation of budget reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, it was noted that Table No. 6 should also reflect information on all inventories for the reporting year, carried out without fail in in accordance with paragraph 2 of Article 12 of Federal Law No. 129-FZ “On Accounting”:

when transferring property for rent, redemption, sale;
before preparing annual financial statements;
when changing materially responsible persons;
when facts of theft, abuse or damage to property are revealed;
in the event of a natural disaster, fire or other emergency situations caused by extreme conditions;
during reorganization or liquidation of an institution;
in other cases provided for by the legislation of the Russian Federation.

Example

Table 6

Sheet1

Inventory date	Inventory object	Inventory result	Measures to eliminate identified discrepancies
1	2	3	4
01.12.2005	Fixed assets	A shortage of protective clothing (medical gowns) has been identified.	The amount of the shortage was withheld from the wages of the caretaker Ivanova I.M.
01.12.2005	Intangible assets		-
01.12.2005	Material reserves	Food shortage detected	The discovered amount of the shortfall is within the limits of natural loss norms, therefore, by decision of the manager, it is written off as expenses of the institution.
01.12.2005	Cash	No discrepancies with accounting data were found	-
01.12.2005	Accounts payable	No discrepancies with accounting data were found	-
01.12.2005	Accounts receivable	No discrepancies with accounting data were found	-

Table No. 7. Information on the results of control measures

Table No. 7 should reflect information on external control activities that were carried out during the reporting period. Such activities include inspections of the Accounts Chamber, bodies of the Federal Service for Financial and Budgetary Supervision, treasury bodies, control and audit bodies, inspections of the Federal Tax Service and other authorized bodies.

Example

Table 7

Sheet1

Date of inspection	Name of the control body	Check topic	Test results	Measures based on inspection results
1	2	3	4	5
01.06.2005 – 05.07.2005	Control and Audit Department	1. Targeted use of budget funds	A car damaged due to an accident caused by the driver was repaired using budget funds.	A report on violations has been drawn up. The manager and chief accountant were brought to administrative responsibility.
		2. Correctness of budget accounting (reflection of transactions, maintenance of budget accounting registers) in accordance with currently valid regulations	No violations found
		3. Compliance with the procedure for working with cash and the procedure for conducting cash transactions.	No violations found

Form 0503161. Information on the number of subordinate institutions and the direction of their activities

The form is filled out by institutions - the main managers (managers) of budget funds, which in this table reflect information on the number of subordinate institutions and sections of the functional classification of expenses for which they are financed.

Example

Sheet1

Form 0503162. Information on performance results

This table belongs to the second category of tables, and its completion will require the participation of industry specialists, for example, specialists from the planning department, economic analysis department, etc.

The table must reflect the quantitative and qualitative (statistical) indicators of the institution’s activities.

For example, for medical institutions such quantitative and qualitative indicators may be:

number of visits;
number of house calls served;
number of bed days;
the number of services provided during the reporting period;
types of services;
amount of funds received (for paid services), etc.

Indicators of form 0503162 are subject to consolidation, therefore the list of indicators must be determined by the main manager of budget funds and communicated to all subordinate institutions. That is, there must be an appropriate administrative document that contains the codes, names of indicators and their units of measurement, according to which a report should be drawn up for all subordinate institutions.

If the institution does not have instructions on how to fill out this form, then it should not be filled out, otherwise problems will arise in the reporting form.

Sheet1

Indicator name	Unit measurements	Actually for the previous reporting period	During the reporting period										According to plan for the upcoming reporting period
			1st quarter		2nd quarter		3rd quarter		4th quarter		total
			according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually	according to plan	actually
1	2	3	4	5	6	7	8	9	10	11	12	13	14

Form 0503163. Information on changes in the budget schedule of the main manager of budget funds

Filled out by institutions - the main managers of budget funds. The form must reflect, by budget classification codes, information about changes in the budget schedule made during the reporting period, as well as indicate the reasons for these changes.

According to explanations from Federal Treasury specialists, form 0503163 is filled out not only for expenses, but also for income, and only for those sections that have undergone changes in the reporting year. In column 1, data is reflected in the context of sections and subsections of the functional classification of expenses and in the context of types of income. In column 6, you must indicate a link to the normative act on the basis of which changes were made to the budget schedule.

Sheet1

Code of section, subsection according to functional classification of expenses	Approved for a year by the law (decision) on the budget, rub.	Approved for the reporting period		Difference between the updated budget schedule and approved budget assignments, rub.	Reasons for deviations
		budget painting, rub.	updated budget list, rub.		Reasons for deviations
1	2	3	4	5	6

Form 0503164. Information on cash execution of the budget

In accordance with the explanations given at the All-Russian workshop "Formation of budget reporting", held at the Ministry of Finance of Russia on December 14-16, 2005, information on cash execution of the budget for the reporting period should be displayed in form 0503164, while in column 1 "Budget code classification"

income should be reflected only by groups and subgroups,
expenses - by sections and subsections of the functional classification of expenses,
and for sources of financing the budget deficit, only their types are indicated.

Column 2 "Assigned in accordance with the updated budget schedule, rubles." filled out on the basis of the relevant regulatory document (budget law, approved consolidated budget schedule). For expenses, these are annual assignments; for revenues and sources of financing the budget deficit, these are assignments approved by the updated consolidated budget schedule.

Column 3 is filled out based on budget accounting data, and the data reflected in it must be the same as in the Budget Execution Report (form 0503127).

In columns 4 and 5, you should indicate the amount and reasons for deviations in cash execution from the updated budget schedule. The reasons for deviations may be:

changes in the macroeconomic situation;
changes in legislation;
blocking expenses;
seasonality of expenses;
duration of terms for concluding government contracts;
late submission of payment documents;
reserving funds;
underestimation of budget commitment limits;
changing the payment schedule, etc.

Example

Sheet1

Budget classification code	Assigned in accordance with the updated budget schedule, rub.	Executed (cash budget execution), rub.	Deviation of cash execution from the updated budget schedule
Budget classification code		Executed (cash budget execution), rub.	amount, rub.	reasons for deviations
1	2	3	4	5
901	5 000 000	4 867 900	132 100	1. Failure to submit utility contracts for accounting 2. Change of payment schedule

According to the order of the Ministry of Finance of Russia dated November 11, 2005 No. 137n, in this form, data in all columns is subject to consolidation, including column 5 “Causes of deviations.” We recommend that GRBS compile a classifier of reasons for use by subordinate institutions, which will allow consolidation of data on the reasons for deviations.

Under the treasury system of budget execution at the end of the reporting year, cash execution is usually equal to the approved budget assignments. The excess of the latter over cash execution means the presence of balances of budget funds unused before December 31, which, according to the provisions of the Budget Code of the Russian Federation, are subject to return to the appropriate budget.

Form 0503165. Information on the effectiveness of budget expenditures

Form 0503165 should reflect the results of the analysis (if possible in a quantitative assessment) of the relationship between the volume (structure) of budget expenditures and the results obtained in the main areas of activity (main functions).

Columns 1 and 2 are filled out on the basis of budget accounting data and are subject to consolidation when the chief manager draws up a consolidated explanatory note.

In column 3 you need to indicate for what purposes the budget funds were spent for each section and the result.

Sheet1

Form 0503166. Information on the implementation of target programs

Filled out by institutions that receive funds under targeted programs. In column 1 you should indicate the name of the program (subprogram) in which the institution participates, in column 3 - approved budget assignments within the framework of this program (subprogram), in column 4 - execution. Column 5 should describe what activities were planned for the reporting year within the framework of the target program, column 6 - what was actually accomplished, and column 7 - the reasons for non-fulfillment of the planned activities.

When the chief manager compiles a consolidated Explanatory Note, the data in columns 1-4 is consolidated, the data in the remaining columns is used by the GRBS to monitor the implementation of target programs by the institutions under its jurisdiction.

Sheet1

Program, subroutine		Approved by the updated budget list, rub.	Completed	Events		Reasons for deviations
Name	code	Approved by the updated budget list, rub.	Completed	planned	implemented	Reasons for deviations
1	2	3	4	5	6	7
-	-	-	-	-	-	-

Form 0503167. Information on targeted foreign loans

To be completed if during the reporting period the institution was provided with targeted foreign loans. The form should reflect the types of targeted foreign loans used in accordance with the Program of State External Borrowings, the purposes of use and information on their achievement, disclosing the reasons for not achieving the goal.

Sheet1

Creditor's name	Loan Agreement		Amount of used loan, rub.	Purpose of using borrowed funds	Degree of goal achievement
Creditor's name	date	number	Amount of used loan, rub.	Purpose of using borrowed funds	Degree of goal achievement
1	2	3	4	5	6
-	-	-	-	-	-

Form 0503168. Information on the movement of non-financial assets

When drawing up an Explanatory Note, it is necessary to provide information on the movement of non-financial assets of the institution for the reporting period. In this case, information must be provided separately on all types of fixed assets, intangible assets, non-produced assets and inventories.

In accordance with the explanations given at the All-Russian workshop "Formation of budget reporting", information should be provided for each analytical account of non-financial assets separately.

Example

cars and equipment

(name of non-financial asset)

Sheet1

Indicator name	Line code	Sum
		Total	including
		Total	by budgetary funds	for extrabudgetary funds
1	2	3	4	5
Balance at the beginning of the year	10	680 000	560 000	120 000
Received, total	20	150 000	100 000	50 000
including purchased	21	120 000	70 000	50 000
received free of charge	22	30 000	30 000	-
surplus capitalized	23	-	-	-
as a result of revaluation	24	-	-	-
Dropped out, total	30	55 300	37 000	18 300
including implemented	31	53 000	35 000	18 000
donated	32	-	-	-
written off due to damage	33	2 000	2 000	-
written off due to emergency situations	34	-	-	-
shortages written off	35
of them at the expense of the perpetrators	36	300	-	300
at the expense of the institution	37	-	-	-
spent on needs institutions	38	-	-	-
Eliminated due to revaluation	39	-	-	-
Balance at the end of the reporting period		774 700	623 000	151 700

When drawing up a form for fixed assets, line 38 “spent for the needs of the institution” should reflect the data of transactions on write-off of fixed assets worth up to 1000 rubles inclusive, written off at the time of commissioning.

In addition, the Explanatory Note should provide information on the technical condition, efficiency of use and provision of the institution and its structural divisions with fixed assets (correspondence of the size, composition and technical level of funds to the real need for them). Also, you should indicate what activities were carried out by the institution during the reporting period to improve the condition and safety of fixed assets, characteristics of completeness and information on the timeliness of receipt of inventories.

Form 0503169. Information on accounts receivable and payable

The form as of January 1 of the year following the reporting year should reflect information on the status of settlements for receivables and payables with an explanation of the reasons for the formation of debt amounts.

Forms are drawn up separately for budgetary and extra-budgetary activities, as well as for accounts payable and receivable, so a total of 4 forms 0503169 need to be drawn up.

Form 0503169 is filled out based on the data in the General Ledger of Accounts:

020500000 "Settlements with debtors for income", 020600000 "Settlements for advances issued", 020700000 "Settlements for loans issued", 020800000 "Settlements with accountable persons" and 020900000 "Settlements for shortfalls" - accounts receivable;
030200000 “settlements with suppliers and contractors”, 030300000 “Settlements for payments to the budget” and 030400000 “Other settlements with creditors” - accounts payable.

In column 1 you should indicate the 26-digit budget accounting account number, in column 2 - the amount of debt. These two columns are subject to summary.

Columns 3 - 5 contain information about creditor organizations (debtors), documents - the grounds for the occurrence of debt and the reasons for the occurrence of debt and are needed by the main managers to monitor the payments of subordinate institutions.

Example

Sheet1

Budget accounting account number	Amount, rub.	Name of the debtor (creditor)	Date, document number - reasons for the debt	Reason for debt formation
1	2	3	4	5
05510037500000327130204730	6 000	MUP "Customer Service"	Agreement No. 14-89/14 from 01/03/2005	No limits on budget obligations under Article 223
05510037500000327130402730	4 580	Sergeev Andrey Ivanovich	Payroll No. 12 of December 21, 2005	Unpaid wages due to employee illness

Form 0503171. Information about the financial investments of the institution

The table should provide information on the financial investments that the budget institution made in the reporting year, as well as provide the legal justification for the presence of financial investments.

Sheet1

When drawing up a consolidated Explanatory Note, the data in columns 1 and 2 are consolidated.

Form 0503172. Information on state (municipal) debt

Information on state (municipal) debt, if any, should be reflected in the context of debt obligations. Basically, it is filled out by the main managers of budget funds and the bodies organizing the execution of budgets.

Sheet1

The form is filled out based on the General Ledger data for accounts 030101000 “Settlements with creditors on internal debt obligations” and 030102000 “Settlements with creditors on external debt obligations”. Column 1 should reflect the 26-digit account number, and column 2 the amount of debt. The data in columns 1 and 2 are subject to consolidation when the main manager compiles a consolidated Explanatory Note.

Form 0503173. Information on changes in balance sheet currency balances

This table is filled out if there have been changes in the balance sheet currency as of January 1 of the reporting year and as of the reporting date. This situation, for example, may arise due to errors in transferring balances during the transition to a new budget accounting instruction, if the institution’s assets were revalued or if accounting errors made in the previous reporting period were discovered and corrected, as well as in the event of reorganization and transfer of the institution to another subordination.

When drawing up a consolidated Explanatory Note, the main managers, instead of form 0503173, submit in electronic and paper form a Certificate of change in balance sheet currency balances in the form presented in Appendix 3 to the letter of the Ministry of Finance of Russia dated 09/05/2005 No. 42-7.1-01/2.4-250 and Appendix 5 to the letter of the Ministry of Finance of Russia dated September 22, 2005 No. 02-14-10a/2695.

Sheet1

Budget accounting account number	Balance at the end of the previous reporting financial year	Balance at the beginning of the reporting financial year	Reason for discrepancy
1	2	3	4
-	-	-	-

Column 1 is called “Budget accounting account number”, and compares the data of the Balance of Budget Execution at the end of the previous year and at the beginning of the current year. The balance, as you know, is formed according to the account code (9 characters), therefore, it would be more correct in this form to reflect not the account number (26 characters), but the budget accounting account code (9 characters).

To avoid problems with the organization receiving budget reporting, you should agree on the rules for filling out form 0503173 with the main manager.

Form 0503176. Information on shortages and thefts of funds and material assets in budgetary institutions

It is necessary to provide information on the shortfalls of the institution’s financial and non-financial assets identified during the reporting period, recorded in account 0209000 “Calculations for shortfalls”. This form is similar to the previously used form No. 15 (approved by order of the Ministry of Finance of the Russian Federation of June 15, 2000 No. 54n) and is filled out in a similar manner.

Also, after the tabular part, the text must indicate what measures were taken by the institution to identify and replenish the amounts of shortfalls.

Example

Sheet1

Indicator name	Line code	Sum
		Total	including
		Total	by budgetary funds	for extrabudgetary funds
1	2	3	4	5
Balance of debt at the beginning of the year	010	-	-	-
including awarded by the court	011	-	-	-
	012	-	-	-
Shortages and thefts of funds and material assets have been established since the beginning of the year, total	020	1 400	1 400	-
of which were attributed to the guilty persons by a court decision	030	-	-	-
Collected from the guilty persons	040	1 400	1 400	-
Written off at the expense of the institution	050	-	-	-
Balance of debt at the end of the year (line 010 + 020 - 040 - 050)	060	-	-	-
awarded by the court	061	-	-	-
is under investigation	062	-	-	-

During the inventory carried out on December 1, 2005, a shortage of property was identified - 10 medical gowns with a total cost of 1,200 rubles. The culprit was the caretaker Ivanova I.M. By the decision of the manager, from the salary of Ivanova I.M. the market value of the missing property was withheld - 1,400 rubles.

Form 0503177. Information on the use of information technology in the activities of a budgetary institution

The table reflects the costs of purchasing and upgrading computer equipment, the costs of acquiring non-exclusive (licensed) rights to software and databases (including copies of computer programs and databases on various media (CDs, CD-ROMs, etc.) etc.), expenses for the creation of software and databases (including payment for a government contract to carry out work on the creation of computer programs or databases), as well as for the acquisition of exclusive rights to them from copyright holders, as well as expenses for other activities in the field of information technology (connection to computer networks, creation and support of Internet sites and information systems, installation, adjustment of a local computer network, routine repairs, maintenance, technical support and administration of computer equipment, transmission systems, display and protection of information, etc. .P.).

In addition, it is necessary to provide a justification for the expediency of the expenses incurred (supporting current activities, technical re-equipment, other purposes).

Example

Sheet1

Indicator name	Line code	Amount, rub.	Main purposes of expenses incurred
1	2	3	4
Purchase costs: computer technology	10	150 000	Ensuring current activities (equipping the accounting and information departments)
non-exclusive (licensed) rights to software and databases	20	45 000	Purchase of software to automate budget accounting and reporting
Expenses for creating software and databases, as well as acquiring exclusive rights to them	30	-	-
Expenses for other activities in the field of information technology	40	15 000	A contract for maintenance of the software was concluded for a year
Total	50	210 000

In order to fill out this form, it is necessary to keep analytical records for each purchased object in the context of the types of costs specified in form 0503177.

Features of drawing up an Explanatory Note by bodies organizing the execution of budgets and bodies providing cash services for budget execution

The presentation of an annual report on the execution of the budget at the appropriate level by the bodies organizing the execution of budgets and the bodies providing cash services for the execution of budgets must be accompanied by the submission of an Explanatory Note, which must contain the results of an analysis of the execution of the relevant budget.

If the table data that is filled out by all budget recipient institutions is needed by higher-level organizations for control and effective operational management, then when drawing up an Explanatory Note to the consolidated Budget Execution Report, this data is not needed. The Explanatory Note reflects only those data that characterize the execution of the budget in terms of income, expenses and sources of financing the budget deficit.

After drawing up a report on budget execution, it is necessary to analyze the reporting indicators, and the Explanatory Note should:

When analyzing reporting indicators, you should use the methods of structural, dynamic and factor analysis.

When comparing the structure of revenues, expenses and sources of financing budget deficits in 2005 with similar indicators in 2004, problems may arise, since on January 1, 2005, by order of the Ministry of Finance of Russia dated December 10, 2004 No. 114n, a new budget classification was introduced. Therefore, before comparing the indicators of these two reporting periods, they should be brought into a form convenient for comparison.

The Explanatory Note also states:

provide information on activities carried out during the reporting period and aimed at improving the skills and training of accountants and helping them work in new conditions. Such events can be seminars, workshops conducted both on their own and with the involvement of specialists, the creation of a methodological council, etc.;
describe the problems encountered in executing the budget in this reporting period;
provide information on control activities carried out to inspect budgetary institutions.

In the Explanatory Note, include additional data that is not included in the main reporting forms: analysis of debt, information about unfulfilled obligations, movement of property and other data. To do this, create unified tables and applications, and also describe information about the institution in the text part. From the article you will learn about the rules and features of filling out all forms and tables.

Download the form and a sample for filling out in 2019 later in the article.

Who submits form 0503160 and form

Submit an explanatory note (f. 0503160) as part of the annual, quarterly and monthly budget reporting. It must be submitted:

main managers and managers of budgetary funds (GRBS, RBS);
recipients of budget funds (BF);
chief administrators and administrators of budget revenues (GADB, ADB);
chief administrators and administrators of sources of financing the budget deficit (SAIFDB, AIFDB);
financial authorities;

Composition of the explanatory note

The composition of the note depends on two factors:

For whom the form of the table or application (information) is installed;
What is the frequency of presentation of a separate table or a separate application (information).

Chief administrators, managers of federal budget funds, as well as financial authorities of constituent entities of the Russian Federation and extra-budgetary funds submit an Explanatory Note in the composition that is specified for them by the Ministry of Finance and the Federal Treasury.

Recipients of budget funds submit all tables and appendices of the Explanatory Note only in annual reporting. As part of the quarterly reporting, they need to fill out f. 0503164, f. 0503169, f. 0503178, f. 0503296 and text part.

From Table 1 you will find out who submits what forms and with what frequency.

Table 1. Composition of the explanatory note

Names of tables and information	quarterly reporting	annual reporting
Text part	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table 1 "Information about the main activities"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Financial authorities Federal Treasury authorities
Table 3 “Information on the implementation of text articles of the law (decision) on the budget”	GRBS, RBS GAIFDB, AIDFB GADB, ADB Finorgan	GRBS, RBS GAIFDB, AIFDB GADB, ADB Finorgan
Table No. 4 “Information on the features of maintaining budget accounting”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table No. 5 “Information on the results of internal state (municipal) financial control”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan
Table No. 6 “Information on the inventory”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table No. 7 “Information on the results of external state (municipal) financial control”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table No. 8 “Information on the formation and use of the reserve of the Pension Fund of the Russian Federation for compulsory pension insurance”
Table No. 9 “Information on the formation and use of the payment reserve of the Pension Fund of the Russian Federation”
Table No. 10 “Information on the formation and use of pension savings of insured persons for whom a fixed-term pension payment has been established”
0503161 “Information about subordinate institutions”	GRBS, RBS financial authorities	GRBS, RBS financial authorities
0503162 “Information on performance results”
0503163 “Information on changes in the budget schedule”
0503164 “Information on budget execution”	GRBS, RBS, PBS GAIFDB, AIDFB GADB, ADB financial authorities	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB financial authorities
0503166 “Information on activities within the framework of targeted programs”		federal PBS
0503167 “Information on targeted foreign loans”		PBS, AIFDB
0503168 “Information about the NFA movement”		PBS, AIFDB
0503169 “Information on receivables and creditors”	PBS, AIFDB, ADB Except 1st quarter	PBS, AIFDB, ADB
0503171 “Information on financial investments”		PBS, AIFDB
0503172 “Information on public debt, budget loans”		PBS, AIFDB
0503173 “Information on changes in balance sheet currency balances”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
0503174 “Information on budget revenues from the profits of state unitary enterprises, municipal unitary enterprises and other organizations”
0503175 “Information on unfulfilled obligations of the PBS”		PBS, AIFDB
0503178 “Information on balances in PBS accounts”
0503190 “Information on capital investments”
0503296 “Information on the execution of court decisions”	PBS, ADB, AIFDB GRBS, RBS	PBS, ADB, AIFDB GRBS, RBS

Reporting Guide: 33 samples and 37 recommendations for completion

Rules for filling out the Explanatory Note

Submit the zero forms of the Explanatory Note electronically with the note “No indicators.” There is no need to provide them on paper. List all unfilled forms in section 5 “Other issues of activity of the subject of budget reporting” of the Explanatory Note.

Please note that you cannot delete rows from reports, even if there are no indicators for them. That is, where there are no values, you need to put dashes.

In the Explanatory Note, sign three forms:

The text part - by the head of the institution, the chief accountant, as well as the head of the economic planning service or the employee responsible for planning and analytical information (clause 6 of Instruction No. 191n).
F. 0503296 - head of the institution.
F. 0503190 - manager, chief accountant and employee who is responsible for the implementation of the investment project.

The remaining applications and tables do not need to be signed.

Procedure for filling out the Explanatory Note f. 0503160

In the Explanatory Note, provide an analysis of budget execution, the results of using budget allocations and other information that is not in the main reporting forms.

For this purpose there is a text part, nine tables and 16 applications (information), which are grouped into five sections.

Text part

In the text part, provide general information about the institution:

its full and abbreviated name, legal and postal address;
organizational and legal form;
personal account numbers;
information about the owner of the property (Russian Federation, subject of the Russian Federation, municipal entity);
information about who does the accounting: the institution itself or centralized accounting;
information on the decision of the GRBS;
information about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents. It is enough to indicate such an event in the text part and provide its monetary value (paragraph 7, paragraph 3 of Instruction No. 157n);
information on decisions made to conduct an inventory;
information about errors from previous years: amounts and reasons for errors;
information on indicators for accounts 401 40 “Deferred income”, 401 50 “Deferred expenses”, 401 60 “Reserves for future expenses”.

In the text part, also write down other essential information that was not reflected in the tables and appendices of sections 1, 2, 3, 4 and 5.

Higher-ranking budget administrators (GRBS, RBS, GADB, ADB, AIFDB) may require additional information, which must be included by subordinate institutions.

Section 1 “Organizational structure of the subject of budget reporting”

Section 1 includes table No. 1 and f. 0503161. Data from the text part of the Explanatory Note is placed in the same section. For example, for chief budget administrators this information is:

on changes in the composition of budget powers of recipients and managers of budget funds;
on regulatory documents on the basis of which the number of subordinate institutions has changed.

If accounting is maintained by centralized accounting, write this in section 1 and provide details of the contract (agreement) on the transfer of powers for accounting. Additionally, indicate the full name and position of the centralized accounting executive who prepared the reports.

Section 2 “Results of activity of the subject of budget reporting”

Section 2 includes f. 0503162. The following information is also written here:

on measures to improve the efficiency of spending budget funds;
about the results of activities, if the GRBS has not established state assignments or performance indicators;
on measures to improve the skills and retraining of specialists;
about the resources used for the effective activities of the institution - the actual and full-time number of employees, reasons for vacancies, cost of property, budget expenses, volumes of purchases, etc.;
about the technical condition of the property, the efficiency of its use, the provision of the institution and its structural divisions with property (do the size, composition and technical level of the objects correspond to the real need for them), about measures to improve the condition and safety of the property, about the characteristics of completeness.

Section 3 “Analysis of the report on budget execution by the subject of budget reporting”

Section 3 includes: table No. 3, f. 0503163, f. 0503164, f. 0503166, f. 0503167. The data from the text part of the Explanatory Note is also reflected here:

on the implementation of the law (decision) on the budget for priority national projects;
efficient use of budget funds within the framework of federal target programs;
reasons for deviations of cash indicators from the planned ones in terms of income, expenses, sources of financing the budget deficit;
reasons for deviations in section 1 “Budget revenues” f. 0503127 the amount of lines for the corresponding income in column 9 from the difference in columns 4 and 8 in line 010 - if necessary;
other significant information that is not reflected in the tables and appendices, for example, analysis of the achievement of planned performance results, information on uncleared revenues and measures taken to clarify them.

Section 4 “Analysis of financial reporting indicators of the subject of budget reporting”

Section 4 includes:

f. 0503168,
f. 0503169,
f. 0503171,
f. 0503172,
f. 0503173,
f. 0503174,
f. 0503175,
f. 0503178,
f. 0503190,
table No. 8,
table No. 9,
table No. 10.
other information that is included in the text part of the Explanatory Note. For example:
the reasons why, as of January 1, there was still cash in the cash register, as well as account balances of 1,201,00,000 and 3,201,20,000,
reasons for balances on accounts 206 00, 302 00, analysis of their dynamics compared to the data of the previous reporting period;
analysis of the structure of receivables and payables (for example, receivables for communication services are 50%, for payments for utilities - 30% of the total share of receivables, etc.);
forecast of accounts receivable for expenses for the next reporting date and the reasons for its increase;
information on measures to reduce accounts receivable,
reasons for shortages and thefts, measures taken to eliminate them.

Section 5 “Other issues of activity of the subject of budget reporting”

Section 5 includes:

table No. 4,
table No. 5,
table No. 6,
f. 0503296,
table No. 7,
information in the text part of the Explanatory Note:
a list of GRBS documents (SAIFDB, GADB) that regulate issues of budget accounting and reporting in the system of subordinate institutions;
correspondence of accounts approved in addition to the list established by Instruction No. 162n;
a list of forms that were not included in the reporting due to the lack of numerical indicators;
analysis of the use of information and communication technologies: what work has been done to improve and modernize them, the share of expenses for this work in the total amount of expenses, the results of the activities;
reasons for the occurrence of obligations under court decisions, the nature of the debt, reasons for failure to fulfill obligations, increase in debt, measures to eliminate it;
information that there were no discrepancies in the annual inventory, if for this reason you do not fill out table No. 6;
other essential information, for example, about the debt under enforcement documents and the legal basis for its occurrence.

Tables

The composition of the tables and the frequency of their presentation depend on the status of the subject of budget reporting. For example, the PBS submits all tables as part of its annual reporting, except table No. 3 and tables No. 8, No. 9 and No. 10, which are submitted by the Pension Fund. For more information on how to create tables, see Table 2.

Table 2. Rules for filling out the tables of the Explanatory Note

	Note on filling
Table No. 1	Indicate the goals and corresponding areas of activity (functions) of the subject of budget reporting. Briefly justify the compliance of the goals and activities with the constituent documents.
Table No. 3	Reflect information on the results of the analysis of the execution of text articles of the law (decision) on the budget that are related to the activities of the subject of budget accounting.
Table No. 4	Indicate the features of reflecting in budget accounting transactions with assets and liabilities, developed and established by the subject of budget reporting independently or by the relevant federal executive authorities. In summary table No. 4, reflect generalized information about the accounting features that affect the results of the activities of the subject of consolidated reporting. If there is no such data, do not create a summary table and indicate this in the text part of the Explanatory Note.
Table No. 5	Provide information about violations identified during inspections carried out in the reporting year: - Federal Treasury; – bodies of state (municipal) financial control; – bodies (officials) of the executive power of the constituent entities of the Russian Federation, local administrations.

Download the form and a sample for filling out in 2019 later in the article.

Who submits form 0503160 and form

Submit an explanatory note (f. 0503160) as part of the annual, quarterly and monthly budget reporting. It must be submitted:

main managers and managers of budgetary funds (GRBS, RBS);
recipients of budget funds (BF);
chief administrators and administrators of budget revenues (GADB, ADB);
chief administrators and administrators of sources of financing the budget deficit (SAIFDB, AIFDB);
financial authorities;

Composition of the explanatory note

The composition of the note depends on two factors:

For whom the form of the table or application (information) is installed;
What is the frequency of presentation of a separate table or a separate application (information).

From Table 1 you will find out who submits what forms and with what frequency.

Table 1. Composition of the explanatory note

Names of tables and information	quarterly reporting	annual reporting
Text part	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table 1 "Information about the main activities"		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Financial authorities Federal Treasury authorities
Table 3 “Information on the implementation of text articles of the law (decision) on the budget”	GRBS, RBS GAIFDB, AIDFB GADB, ADB Finorgan	GRBS, RBS GAIFDB, AIFDB GADB, ADB Finorgan
Table No. 4 “Information on the features of maintaining budget accounting”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table No. 5 “Information on the results of internal state (municipal) financial control”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan
Table No. 6 “Information on the inventory”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table No. 7 “Information on the results of external state (municipal) financial control”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
Table No. 8 “Information on the formation and use of the reserve of the Pension Fund of the Russian Federation for compulsory pension insurance”
Table No. 9 “Information on the formation and use of the payment reserve of the Pension Fund of the Russian Federation”
Table No. 10 “Information on the formation and use of pension savings of insured persons for whom a fixed-term pension payment has been established”
0503161 “Information about subordinate institutions”	GRBS, RBS financial authorities	GRBS, RBS financial authorities
0503162 “Information on performance results”
0503163 “Information on changes in the budget schedule”
0503164 “Information on budget execution”	GRBS, RBS, PBS GAIFDB, AIDFB GADB, ADB financial authorities	GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB financial authorities
0503166 “Information on activities within the framework of targeted programs”		federal PBS
0503167 “Information on targeted foreign loans”		PBS, AIFDB
0503168 “Information about the NFA movement”		PBS, AIFDB
0503169 “Information on receivables and creditors”	PBS, AIFDB, ADB Except 1st quarter	PBS, AIFDB, ADB
0503171 “Information on financial investments”		PBS, AIFDB
0503172 “Information on public debt, budget loans”		PBS, AIFDB
0503173 “Information on changes in balance sheet currency balances”		GRBS, RBS, PBS GAIFDB, AIFDB GADB, ADB Finorgan Federal Treasury authorities
0503174 “Information on budget revenues from the profits of state unitary enterprises, municipal unitary enterprises and other organizations”
0503175 “Information on unfulfilled obligations of the PBS”		PBS, AIFDB
0503178 “Information on balances in PBS accounts”
0503190 “Information on capital investments”
0503296 “Information on the execution of court decisions”	PBS, ADB, AIFDB GRBS, RBS	PBS, ADB, AIFDB GRBS, RBS

Reporting Guide: 33 samples and 37 recommendations for completion

Rules for filling out the Explanatory Note

Please note that you cannot delete rows from reports, even if there are no indicators for them. That is, where there are no values, you need to put dashes.

In the Explanatory Note, sign three forms:

The text part - by the head of the institution, the chief accountant, as well as the head of the economic planning service or the employee responsible for planning and analytical information (clause 6 of Instruction No. 191n).
F. 0503296 - head of the institution.
F. 0503190 - manager, chief accountant and employee who is responsible for the implementation of the investment project.

The remaining applications and tables do not need to be signed.

Procedure for filling out the Explanatory Note f. 0503160

In the Explanatory Note, provide an analysis of budget execution, the results of using budget allocations and other information that is not in the main reporting forms.

For this purpose there is a text part, nine tables and 16 applications (information), which are grouped into five sections.

Text part

In the text part, provide general information about the institution:

its full and abbreviated name, legal and postal address;
organizational and legal form;
personal account numbers;
information about the owner of the property (Russian Federation, subject of the Russian Federation, municipal entity);
information about who does the accounting: the institution itself or centralized accounting;
information on the decision of the GRBS;
information about events after the reporting date. Including describe the events that were not reflected in the accounting due to late documents. It is enough to indicate such an event in the text part and provide its monetary value (paragraph 7, paragraph 3 of Instruction No. 157n);
information on decisions made to conduct an inventory;
information about errors from previous years: amounts and reasons for errors;
information on indicators for accounts 401 40 “Deferred income”, 401 50 “Deferred expenses”, 401 60 “Reserves for future expenses”.

In the text part, also write down other essential information that was not reflected in the tables and appendices of sections 1, 2, 3, 4 and 5.

Higher-ranking budget administrators (GRBS, RBS, GADB, ADB, AIFDB) may require additional information, which must be included by subordinate institutions.

Section 1 “Organizational structure of the subject of budget reporting”

Section 1 includes table No. 1 and f. 0503161. Data from the text part of the Explanatory Note is placed in the same section. For example, for chief budget administrators this information is:

on changes in the composition of budget powers of recipients and managers of budget funds;
on regulatory documents on the basis of which the number of subordinate institutions has changed.

Section 2 “Results of activity of the subject of budget reporting”

Section 2 includes f. 0503162. The following information is also written here:

on measures to improve the efficiency of spending budget funds;
about the results of activities, if the GRBS has not established state assignments or performance indicators;
on measures to improve the skills and retraining of specialists;
about the resources used for the effective activities of the institution - the actual and full-time number of employees, reasons for vacancies, cost of property, budget expenses, volumes of purchases, etc.;
about the technical condition of the property, the efficiency of its use, the provision of the institution and its structural divisions with property (do the size, composition and technical level of the objects correspond to the real need for them), about measures to improve the condition and safety of the property, about the characteristics of completeness.

Section 3 “Analysis of the report on budget execution by the subject of budget reporting”

Section 3 includes: table No. 3, f. 0503163, f. 0503164, f. 0503166, f. 0503167. The data from the text part of the Explanatory Note is also reflected here:

on the implementation of the law (decision) on the budget for priority national projects;
efficient use of budget funds within the framework of federal target programs;
reasons for deviations of cash indicators from the planned ones in terms of income, expenses, sources of financing the budget deficit;
reasons for deviations in section 1 “Budget revenues” f. 0503127 the amount of lines for the corresponding income in column 9 from the difference in columns 4 and 8 in line 010 - if necessary;
other significant information that is not reflected in the tables and appendices, for example, analysis of the achievement of planned performance results, information on uncleared revenues and measures taken to clarify them.

Section 4 “Analysis of financial reporting indicators of the subject of budget reporting”

Section 4 includes:

f. 0503168,
f. 0503169,
f. 0503171,
f. 0503172,
f. 0503173,
f. 0503174,
f. 0503175,
f. 0503178,
f. 0503190,
table No. 8,
table No. 9,
table No. 10.
other information that is included in the text part of the Explanatory Note. For example:
the reasons why, as of January 1, there was still cash in the cash register, as well as account balances of 1,201,00,000 and 3,201,20,000,
reasons for balances on accounts 206 00, 302 00, analysis of their dynamics compared to the data of the previous reporting period;
analysis of the structure of receivables and payables (for example, receivables for communication services are 50%, for payments for utilities - 30% of the total share of receivables, etc.);
forecast of accounts receivable for expenses for the next reporting date and the reasons for its increase;
information on measures to reduce accounts receivable,
reasons for shortages and thefts, measures taken to eliminate them.

Section 5 “Other issues of activity of the subject of budget reporting”

Section 5 includes:

table No. 4,
table No. 5,
table No. 6,
f. 0503296,
table No. 7,
information in the text part of the Explanatory Note:
a list of GRBS documents (SAIFDB, GADB) that regulate issues of budget accounting and reporting in the system of subordinate institutions;
correspondence of accounts approved in addition to the list established by Instruction No. 162n;
a list of forms that were not included in the reporting due to the lack of numerical indicators;
analysis of the use of information and communication technologies: what work has been done to improve and modernize them, the share of expenses for this work in the total amount of expenses, the results of the activities;
reasons for the occurrence of obligations under court decisions, the nature of the debt, reasons for failure to fulfill obligations, increase in debt, measures to eliminate it;
information that there were no discrepancies in the annual inventory, if for this reason you do not fill out table No. 6;
other essential information, for example, about the debt under enforcement documents and the legal basis for its occurrence.

Tables

Table 2. Rules for filling out the tables of the Explanatory Note

	Note on filling
Table No. 1	Indicate the goals and corresponding areas of activity (functions) of the subject of budget reporting. Briefly justify the compliance of the goals and activities with the constituent documents.
Table No. 3	Reflect information on the results of the analysis of the execution of text articles of the law (decision) on the budget that are related to the activities of the subject of budget accounting.
Table No. 4	Indicate the features of reflecting in budget accounting transactions with assets and liabilities, developed and established by the subject of budget reporting independently or by the relevant federal executive authorities. In summary table No. 4, reflect generalized information about the accounting features that affect the results of the activities of the subject of consolidated reporting. If there is no such data, do not create a summary table and indicate this in the text part of the Explanatory Note.
Table No. 5	Provide information about violations identified during inspections carried out in the reporting year: - Federal Treasury; – bodies of state (municipal) financial control; – bodies (officials) of the executive power of the constituent entities of the Russian Federation, local administrations.

Explanations

on the specifics of compiling and presenting annual reports on the execution of the federal budget by the main managers of federal budget funds for 2007

Explanatory note (f. 0503160)

28. In accordance with Order No. 72n, changes and additions were made to the following tables and forms included in the Explanatory Note:

Table No. 5 “Information on the results of internal control measures”;

form 0503161 “Information on the number of subordinate institutions”;

form 0503164 “Information on cash execution of the budget”;

form 0503167 “Information on targeted foreign loans”;

form 0503168 “Information on the movement of non-financial assets”;

form 0503169 “Information on accounts receivable and payable”;

form 0503171 “Information on financial investments of the recipient of budget funds”;

form 0503173 “Information on changes in balance sheet currency balances”;

form 0503179 “Information on the dynamics and structure of the main indicators of cash budget execution”;

In addition, Order No. 72n introduced new forms included in the Explanatory Note:

form 0503178 “Information on cash balances in the accounts of the recipient of budget funds”;

form 0503182 “Information on the cash execution of estimates of income and expenses for income-generating activities.”

We enclose the tables and forms of the Explanatory Note with examples of how to fill them out.

Table No. 1 “Information about the main activities”

The information in the table characterizes the goals of the activity of the subject of budget reporting, as well as the areas of activity (functions) arising from them, with a brief justification for the correspondence of the goals and directions of activity (functions) of the subject of budget reporting to its constituent documents (regulations, charter, general permission, etc.) .
Table No. 2 “Information on measures to improve efficiency

expenditure of budget funds"

Taken measures	administrative document			Results of the measures taken
Taken measures	Name	number	date	Results of the measures taken
1	2	3	4	5
introduction of office paper consumption standards	order	№ 1	10.01.2007	savings in financing under Article 340 “increase in the cost of inventories”
installation of water, heat, electricity meters				budget savings under article 223 “utility expenses”

The results of the measures taken to improve the efficiency of spending budget funds should be described in detail in the text part of the Explanatory Note f.0503160.
Table No. 3 “Information on the implementation of text articles of the law (decision) on the budget”

Contents of the article of the law (decision) on the budget

Execution result

Reasons for non-compliance

Article 23

Funds received by the Federal Service for Intellectual Property, Patents and Trademarks from the International Bureau of the World Intellectual Property Organization in accordance with the Madrid Agreement Concerning the International Registration of Marks of April 14, 1891 and the Protocol to the Madrid Agreement Concerning the International Registration of Marks, signed in the city of Madrid on June 28 1989, are subject to transfer to the federal budget, with the exception of amounts intended for payment of the annual contribution of the Russian Federation to the budget of the International Bureau of the World Intellectual Property Organization.

Rospatent is the parent organization representing Russia in the World Intellectual Property Organization (WIPO), a specialized agency of the UN (Resolution of the Government of the Russian Federation of June 3, 2003 No. 323 “On approval of the interdepartmental distribution of responsibilities for ensuring the participation of the Russian Federation in international organizations of the UN system”) The implementation of 23 agreements (treaties, conventions) is under the administrative control of WIPO, of which Russia participates in 14.

The International Bureau of the World Intellectual Property Organization, in accordance with the Madrid Agreement Concerning the International Registration of Marks of April 14, 1891 and the Protocol to the Madrid Agreement Concerning the International Registration of Marks, signed in Madrid on June 28, 1989, awarded Rospatent 966.1 thousand for participation in the consideration of applications. Swiss francs, of which 455.8 thousand Swiss francs were credited as an annual contribution of the Russian Federation to the budget of the International Bureau of the World Intellectual Property Organization.

The 510.3 thousand Swiss francs received by Rospatent were fully contributed to the federal budget revenue.

The information in the table characterizes the results of the analysis of the implementation of textual articles of the law (decision) on the budget related to the activities of the main manager of federal budget funds. Column 1 reflects the content of the text article of the law, column 2 reflects the result of the implementation of the provisions of the text articles, indicating indicators characterizing the degree of their effectiveness, column 3 reflects the reasons for non-compliance with the provisions of the text articles.

Please note that starting from the report for 2007 and in 2008, the table is also presented as part of quarterly reports.

Table No. 4 “Information on the features of maintaining budget accounting”

Name of the accounting object	Budget accounting account code	Characteristics of the valuation method and the moment of recording the transaction in accounting	Legal basis
1	2	3	4
Payments of preliminary compensation for deposits (contributions) in state insurance organizations	130101	Accrual method, at the time of application receipt	Agreement No. 01-01-06/05 on the implementation in 2007 of the payment of preliminary compensation for deposits (contributions) in state insurance organizations (open joint-stock company "Russian State Insurance Company" and companies of the Rosgosstrakh system). Order of the Federal Treasury dated 09/08/2005. No. 165 “On approval of the rules for organizing and maintaining budget accounting for the implementation of the functions of the main manager, manager and recipient of federal budget funds” (under Chapter 100 Federal Treasury)

The table characterizes the features used in the reporting period for reflecting in budget accounting transactions with assets and liabilities of a budgetary institution, as well as additional accounting entries to reflect business transactions independently established by the main managers of federal budget funds, approved and agreed upon by them in the prescribed manner with the Ministry of Finance of Russia in accordance with the law provided by the Budget Accounting Instructions.

In addition, in the text format of the Explanatory Note (f. 0503160), please note that it is necessary to reflect information on activities to organize budget accounting in subordinate institutions in accordance with the Instructions on budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated February 10, 2006 No. 25n, the organization of methodological councils with the attachment of documents adopted on these issues by the main managers of federal budget funds.
Table No. 5 “Information on the results of internal control measures”

Type of control measures	Event name	Identified violations	Measures to eliminate identified violations
1	2	3	4
Preliminary control	Monitoring the compliance of concluded contracts with the volume of appropriations and the limits of budget obligations	No
Current control	1. Checking the compliance of cash balances on personal accounts in the OFK with the balances displayed in the accounting registers (as extracts from personal accounts are received in the OFK). 2.Monthly scheduled and unscheduled checks of cash at the institution’s cash desk	No No
Subsequent control	Checking the compliance of the list of goods (work, services) received by the institution with the list and nomenclature of paid goods (work, services)	No

The information in the table characterizes the results of internal control measures carried out during the reporting period (preliminary, current, subsequent) over compliance with the requirements of budget legislation, compliance with financial discipline and the effective use of material and financial resources, as well as the correct maintenance of budget accounting and reporting by the subject of budget reporting. Starting from the annual report for 2007, column 3 “Identified violations” is introduced instead of “Prevented violations” according to the previously valid order and column 4 “Measures to eliminate identified violations” instead of “Identified violations”. In this regard, if there are violations identified (column 3), column 4 must be completed.
Table No. 6 “Information on the inventory”

Carrying out an inventory				Inventory result (discrepancies)		Measures to eliminate identified discrepancies
cause	date	order to carry out		budget accounting account code	amount, rub
cause	date	number	date	budget accounting account code	amount, rub
1	2	3	4	5	6	7
Preparation of annual budget reporting (annual)	as of 01.11.07	1	30.10.07	1 101 04	5 000	Cell phone shortages. The market value of the phone in the amount of 4,000 rubles was reimbursed from the guilty party
Reorganization or liquidation of an institution				1 101 06	26 000	Excess furniture. Accepted for budget accounting

When filling Table No. 6 “Information on the inventory” information regarding the inventory carried out in the central office of the main manager of budget funds and its subordinate institutions (territorial bodies) should be reflected, in which, as a result of the inventory, discrepancies with budget accounting data were identified, indicating measures to eliminate them in accordance with paragraph 142 of the Instructions.
Table No. 7 “Information on the results of external control measures”

date checks	Name control body	Check topic	Test results	Measures based on results checks
1	2	3	4	5
as of 01/01/07	Labor Inspectorate	Checking compliance with labor laws	Violations were identified: delay in issuing a work book upon dismissal (Act No. 3 of January 30, 2007)	Cash compensation accrued and transferred
as of 07/01/07	Social Insurance Fund	Correctness of calculation of insurance premiums for compulsory health insurance	No violations were established (Act No. 4 dated July 19, 2007)

When filling out the table No. 7 “Information on the results of external control activities” information should be reflected on the results of activities carried out during the reporting period to monitor compliance with the requirements of budget legislation, compliance with financial discipline and the effective use of material and financial resources, as well as the correct maintenance of budget accounting and the preparation of budget reporting for the central office of the main manager of budget funds and its subordinate institutions (territorial authorities), reflecting the inspections of external control organizations, as a result of which violations of the above requirements were identified.
Form 0503161 “Information on the number of subordinate institutions”

Code of the section of the functional classification of expenses according to BC	Number of institutions		Reasons for changes
	At the beginning of the reporting period	at the end of the reporting period	Reasons for changes
1	2	3	4
01	89	89	-
07	15	14	Changes have been made to the register of budget recipients in connection with the transfer of the institution

TOTAL:	80	79

The information in the form contains generalized data on the quantitative composition of recipients of budget funds (separate divisions) subordinate to the subject of budget reporting according to sections of the budget classification of the Russian Federation. Please note that starting from the annual report for 2007, the “Total” line is entered, reflecting the total number of subordinate institutions at the beginning and end of the reporting period.
Form No. 0503162 “Information on performance results”

The form contains data summarized for the reporting period on the performance indicators of a budgetary institution established for it by the relevant main manager (manager) of budget funds in physical and monetary terms.

Section/subsection code functional classifications BC expenses	Name indicator	Unit measurements	According to plan		Actually
			quantity	amount, rub	quantity	amount, rub
1	2	3	4	5	6	7
0115	Release of statistical publications	pages	13000	5000	13500	5000

0901	Influenza vaccination coverage	%	100		95
0408	Increase in the volume of international transit cargo transportation	million tons	15000	120000	15000	120000
		Total	X	126000	X	125950

When preparing information on Form 0503162 “Information on performance results” It should be noted that if the subject of budget reporting has not established performance indicators in the appropriate manner, then information about the performance results is disclosed in the text part of the Explanatory Note (form 0503160) and in electronic form (the volume of the specified information should not exceed 5 sheets of printed text). In addition, it is necessary to provide in the text of the Explanatory Note information on measures to improve the skills and retraining of specialists; about resources (number of employees, cost of property, budget expenditures, volumes of purchases, etc.) used to achieve performance indicators.

Form 0503163 “Information on changes in the budget schedule of the main manager of budget funds”

Section code, subsection functional classifications BC expenses		Approved for a year		Difference between updated budget painting and law (decision) on the budget, rub	Causes changes
		by law (decision) about the budget, rub	updated budget painted, rub		Causes changes
1		2	3	4	5
0115		155 000	195 000	40 000	Order of the Government of the Russian Federation dated December 8, 2006 No. 1694r on the allocation of additional funds for remuneration of employees who took part in the census
	Total	155 000	195 000	40 000

The form contains data summarized for the reporting period on changes in the budget schedule, the volume of changes made and the reasons for changes made in expenses for the reporting period. Column 5 “Reasons for changes” indicates the reasons for the clarifications made with reference to the legal grounds for their introduction (article of the Budget Code, law (decision) on the relevant budget, order of the Government of the Russian Federation, etc.).
Form 0503164 “Information on cash execution of the budget”

When filling out the form, you should pay attention to the fact that sections of income and sources of financing budget deficits are filled in by groups, subgroups, articles, sub-articles of the classification of budget revenues and sources of financing budget deficits of the Russian Federation.

Revenue receipts assigned to all federal budget revenue administrators (administrator code - 000), the planned indicators for which are not established in this form, are not included.

Table 3 to the explanatory note of the state institution. Legislative framework of the Russian Federation

Explanatory note

Table No. 1. Information on methods for assessing assets and liabilities

Example

Table No. 2. Information about the main activities (functions) of the institution

Example

Table No. 3. Information on measures to improve the efficiency of spending budget funds

Example

Table No. 4. Information on the reasons for underfunding (formation of unused balances) during budget execution

Table No. 5. Information on the results of internal control measures

Example

Table No. 6. Information about the inventory

Example

Table No. 7. Information on the results of control measures

Example

Form 0503161. Information on the number of subordinate institutions and the direction of their activities

Example

Form 0503162. Information on performance results

Form 0503163. Information on changes in the budget schedule of the main manager of budget funds

Form 0503164. Information on cash execution of the budget

Example

Form 0503165. Information on the effectiveness of budget expenditures

Form 0503166. Information on the implementation of target programs

Form 0503167. Information on targeted foreign loans

Form 0503168. Information on the movement of non-financial assets

Example

Form 0503169. Information on accounts receivable and payable

Example

Form 0503171. Information about the financial investments of the institution

Form 0503172. Information on state (municipal) debt

Form 0503173. Information on changes in balance sheet currency balances

Form 0503176. Information on shortages and thefts of funds and material assets in budgetary institutions

Example

Form 0503177. Information on the use of information technology in the activities of a budgetary institution

Example

Features of drawing up an Explanatory Note by bodies organizing the execution of budgets and bodies providing cash services for budget execution

Who submits form 0503160 and form

Composition of the explanatory note

Table 1. Composition of the explanatory note

Rules for filling out the Explanatory Note

Procedure for filling out the Explanatory Note f. 0503160

Text part

Section 1 “Organizational structure of the subject of budget reporting”

Section 2 “Results of activity of the subject of budget reporting”

Section 3 “Analysis of the report on budget execution by the subject of budget reporting”

Section 4 “Analysis of financial reporting indicators of the subject of budget reporting”

Section 5 “Other issues of activity of the subject of budget reporting”

Tables

Table 2. Rules for filling out the tables of the Explanatory Note

Who submits form 0503160 and form

Composition of the explanatory note

Table 1. Composition of the explanatory note

Rules for filling out the Explanatory Note

Procedure for filling out the Explanatory Note f. 0503160

Text part

Section 1 “Organizational structure of the subject of budget reporting”

Section 2 “Results of activity of the subject of budget reporting”

Section 3 “Analysis of the report on budget execution by the subject of budget reporting”

Section 4 “Analysis of financial reporting indicators of the subject of budget reporting”

Section 5 “Other issues of activity of the subject of budget reporting”

Tables

Table 2. Rules for filling out the tables of the Explanatory Note

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