ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of October 30, 2020 No. 255n

About approval of federal accounting standard of public finances "The consolidated accounting (financial) records"

According to the paragraph the thirty first Article 165 and Item 1 of Article 264.1 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2020, No. 30, the Art. 4742), parts 2.1 and 3 of Article 21 and Item 2 of part 1 of article 23 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, the Art. 7344, 2019, No. 30, the Art. 4149), subitem 5.2.21 (1) the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2020, to No. 6, of the Art. 698), for the purpose of regulation of budget accounting of assets and liabilities of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified assets and liabilities, financial accounting of the public (municipal) budget and autonomous institutions and creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions I order:

1. Approve federal accounting standard of public finances "The consolidated accounting (financial) records" (further - the Standard).

2. Determine that the Standard is applied in case of creation of budget reports, accounting (financial) records of the public (municipal) budget and autonomous institutions, starting with the reporting of 2022.

3. To the Russian Federation (Romanov S. V.) to provide to department of budget methodology and financial reporting in public sector of the Ministry of Finance methodological maintenance of application of the Standard.

Approved by the Order of the Ministry of Finance of the Russian Federation of October 30, 2020, No. 255n

Federal accounting standard of public finances "The consolidated accounting (financial) records"

I. General provisions

1. The federal accounting standard of public finances "The consolidated accounting (financial) records" is developed for the purpose of ensuring unity of system of requirements to financial accounting of the public (municipal) budget and autonomous institutions, to budget accounting of assets and liabilities of the Russian Federation, subjects of the Russian Federation and municipalities, the transactions changing the specified assets and liabilities (further - financial accounting), to forming of information on objects of financial accounting, accounting (financial) records of the public (municipal) budget and autonomous institutions, budget reports (further respectively - the Standard, accounting (financial) records).

2. Provisions of the Standard are applied along with application of provisions of federal accounting standard to the organizations of public sector "Conceptual bases of financial accounting and the reporting of the organizations of public sector" of <1> and (or) other federal accounting standards of public finances, the single methodology of budget accounting and budget reports established according to the budget legislation of the Russian Federation, and the Instruction on procedure for creation, submission of annual, quarter accounting records of the state (municipal) budget and autonomous institutions <2> (further - the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records).

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<1> No. 256n "About approval of federal accounting standard for the organizations of public sector "Conceptual bases of financial accounting and the reporting of the organizations of public sector" is approved by the order of the Ministry of Finance of the Russian Federation of December 31, 2016 (it is registered by the Ministry of Justice of the Russian Federation on April 27, 2017, registration No. 46517) with the changes made by orders of the Ministry of Finance of the Russian Federation of June 10, 2019 No. 94n (registration No. 55140) is registered by the Ministry of Justice of the Russian Federation on July 4, 2019, of June 30, 2020 No. 130n (registration No. 59804) is registered by the Ministry of Justice of the Russian Federation on September 14, 2020.

<2> It is approved by the order of the Ministry of Finance of the Russian Federation of March 25, 2011 No. 33n (it is registered by the Ministry of Justice of the Russian Federation on April 22, 2011, registration No. 20558) with the changes made by orders of the Ministry of Finance of the Russian Federation of October 26, 2012 No. 139n (registration No. 26195) is registered by the Ministry of Justice of the Russian Federation on December 19, 2012, of December 29, 2014 No. 172n (registration No. 35854) is registered by the Ministry of Justice of the Russian Federation on February 4, 2015, of March 20, 2015 No. 43n (registration No. 36668) is registered by the Ministry of Justice of the Russian Federation on April 1, 2015, of December 17, 2015 No. 199n (registration No. 40889) is registered by the Ministry of Justice of the Russian Federation on January 28, 2016, of November 16, 2016 No. 209n (registration No. 44741) is registered by the Ministry of Justice of the Russian Federation on December 15, 2016, of November 14, 2017 No. 189n (registration No. 49217) is registered by the Ministry of Justice of the Russian Federation on December 12, 2017, of March 7, 2018 No. 42n (registration No. 50553) is registered by the Ministry of Justice of the Russian Federation on March 28, 2018, of November 30, 2018 No. 243n (registration No. 53168) is registered by the Ministry of Justice of the Russian Federation on December 25, 2018, of February 28, 2019 No. 32n (registration No. 54184) is registered by the Ministry of Justice of the Russian Federation on March 27, 2019, of May 16, 2019 No. 73n (registration No. 54909) is registered by the Ministry of Justice of the Russian Federation on June 11, 2019, of October 16, 2019 No. 166n (registration No. 56918) is registered by the Ministry of Justice of the Russian Federation on December 20, 2019, of January 30, 2020 No. 11n (registration No. 58191) is registered by the Ministry of Justice of the Russian Federation on April 23, 2020, of April 6, 2020 No. 53n (registration No. 58170) is registered by the Ministry of Justice of the Russian Federation on April 22, 2020, of June 30, 2020 No. 127n (registration No. 60060) is registered by the Ministry of Justice of the Russian Federation on September 28, 2020.

3. The consolidated accounting (financial) records are constituted according to the mandatory general requirements to the minimum structure and procedure for representation of publicly opened indicators of accounting (financial) records and explanations to them established by federal accounting standard for organizations of public sector "Submission of accounting (financial) records">.

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<3> No. 260n "About approval of federal accounting standard for organizations of public sector "Submission of accounting (financial) records" Is approved by the order of the Ministry of Finance of the Russian Federation of December 31, 2016 (it is registered by the Ministry of Justice of the Russian Federation on April 27, 2017, registration No. 46519) with the changes made by orders of the Ministry of Finance of the Russian Federation of June 10, 2019 No. 93n (registration No. 55130) is registered by the Ministry of Justice of the Russian Federation on July 4, 2019, of December 13, 2019 No. 231n (registration No. 57276) is registered by the Ministry of Justice of the Russian Federation on January 27, 2020.

II. Terms and their determinations

4. Terms, definitions which are given in other regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records are used in the Standard in the same value in what they are used in these regulatory legal acts.

5. In the Standard terms and determinations in the values provided below are used.

The consolidated accounting (financial) records - the accounting (financial) records prepared concerning group of subjects of the reporting in which indicators of their assets, obligations, the income, expenses, cash flow and other objects of financial accounting are provided as the corresponding indicators of one subject of the reporting.

The subject of the consolidated accounting (financial) records - public authority (state body), state non-budgetary fund management authority, local government body or other subject of the reporting, the representative to create the consolidated accounting (financial) reports under the corresponding perimeter of consolidation (further - the subject of the consolidated statements).

Consolidation perimeter - group of subjects of the reporting which accounting (financial) records are subject to inclusion in the consolidated accounting (financial) records.

III. Subjects of the consolidated statements

6. Treat subjects of the consolidated statements:

a) Federal Treasury;

b) financial bodies of subjects of the Russian Federation;

c) financial bodies of municipalities;

d) governing bodies of state non-budgetary funds;

e) chief managers of the income of budgets, chief managers of sources of financing of deficit of budgets, the main managers of budgetary funds, and also the main managers (managers) of budgetary funds performing functions and powers of the founder concerning the public (municipal) budget and (or) autonomous institutions (further - chief managers (managers) of means of the relevant budget);

e) centralized accounts department (according to the decision of the chief manager (manager) of means of the relevant budget, financial body of public legal entity).

7. The Federal Treasury constitutes:

a) the consolidated accounting (financial) records of the Russian Federation on the basis of the consolidated accounting (financial) records provided by chief managers (managers) of means of the federal budget;

b) the consolidated accounting (financial) records of the Russian Federation and budgets of state non-budgetary funds of the Russian Federation on the basis of the consolidated accounting (financial) records of the Russian Federation created according to the subitem "an" of this Item, and the consolidated accounting (financial) records of governing bodies of state non-budgetary funds of the Russian Federation.

c) the consolidated accounting (financial) records of the sector of public administration of the Russian Federation on the basis of the consolidated accounting (financial) records of the Russian Federation and budgets of state non-budgetary funds of the Russian Federation, and the consolidated accounting (financial) records of subjects of the Russian Federation and budgets of territorial state non-budgetary funds provided by financial bodies of subjects of the Russian Federation created by it.

8. The state non-budgetary fund management authority of the Russian Federation constitutes the consolidated accounting (financial) records of the budget of state non-budgetary fund of the Russian Federation on the basis of accounting (financial) records of state non-budgetary fund management authority of the Russian Federation and accounting (financial) records of state and budgetary institutions subordinated to it.

9. The financial body of the subject of the Russian Federation constitutes the consolidated accounting (financial) records of the subject of the Russian Federation and the budget of territorial authority of state non-budgetary fund on the basis of the consolidated accounting (financial) records provided by financial bodies of the municipalities entering subject of the Russian Federation, the chief managers (managers) of budget funds of the subject of the Russian Federation, chief managers of budget receipts of the subject of the Russian Federation who are not receivers of means of the subject of the Russian Federation, governing body of territorial state non-budgetary fund of the subject of the Russian Federation.

10. The financial body of the municipality constitutes the consolidated accounting (financial) records of the municipality on the basis of the consolidated accounting (financial) records provided by financial bodies of the municipalities entering it, the accounting (financial) records provided by the chief managers (managers) of means of the local budget, chief managers of the income of the local budget who are not receivers of means of the local budget.

11. The governing body of territorial state non-budgetary fund constitutes the consolidated accounting (financial) records of the budget of territorial state non-budgetary fund on the basis of accounting (financial) records of governing body of territorial state non-budgetary fund and accounting (financial) records of state and budgetary institutions subordinated to it.

12. The chief manager (manager) of means of the relevant budget constitutes the consolidated accounting (financial) records on the basis of the accounting (financial) records provided by receivers (managers) of budgetary funds, administrators of budget receipts, administrators of sources of financing of budget deficit subordinated to it and also budget, autonomous institutions.

13. The centralized accounts department constitutes the consolidated accounting (financial) reports under the subjects of centralized accounting entering consolidation perimeter, according to the procedure, provided by the Standard, regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records for the chief manager (manager) of budgetary funds, financial body of public legal entity.

IV. Procedure for forming of the consolidated accounting (financial) records

14. The consolidated accounting (financial) records are constituted by summing of the indicators of the same name in the lines and graphs of accounting (financial) records of the subjects of the reporting entering consolidation perimeter, and exceptions of the interconnected indicators on transactions between them.

15. If the accounting (financial) records of the subject of the reporting are prepared proceeding from rules (standards) of financial accounting other than federal accounting standards of public finances, creation of the consolidated accounting (financial) records is performed with use of the additional information allowing to execute adjustment of indicators of accounting (financial) records of the subject of the reporting.

16. The accounting (financial) records of the subject of the reporting entering consolidation perimeter shall be prepared for the same accounting year and on the same reporting date which are determined for the consolidated accounting (financial) records.

17. If within accounting year the subject of the reporting joins in consolidation perimeter in connection with its creation (organization) or is disposed from consolidation perimeter in connection with its liquidation (abolition), the consolidated accounting (financial) records join its presence at consolidation perimeter this to accounting (financial) records of the subject of the reporting for the period, since date of its creation (organization) or before date of its liquidation (abolition).

In case of change within accounting year of jurisdiction of the subject of the reporting, including in connection with its reorganization, it joins in perimeter of consolidation of that subject of the consolidated statements which as of reporting date is authorized to accept its accounting (financial) records.

18. When forming of the consolidated accounting (financial) records the subject of the consolidated statements performs the following procedures:

a) checks and, if necessary, specifies consolidation perimeter;

b) carries out verification of the accounting (financial) records provided to it accounting (financial) and (or) consolidated on compliance to the requirements to its creation and representation established by the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records by reconciliation of indicators of the provided reporting under control ratios on compliance of indicators;

c) if necessary carries out adjustment of data of the accounting (financial) records prepared proceeding from rules (standards) of financial accounting other than federal accounting standards of public finances;

d) performs reconciliation of the interconnected indicators on the transactions of subjects of the reporting reflected in the accounting (financial) records provided to it accounting (financial) and (or) consolidated, for the purpose of their mutual exclusion in case of creation of the consolidated accounting (financial) records;

e) carries out summing of the indicators of the same name on the corresponding lines and graphs of forms of accounting (financial) records and (or) the consolidated accounting (financial) records;

e) excludes the interconnected indicators on transactions between the subjects of the reporting entering consolidation perimeter, in case of creation of the consolidated accounting (financial) records.

19. In case of creation of the consolidated accounting (financial) records the interconnected indicators on the following transaction types between the subjects of the reporting entering consolidation perimeter are subject to exception:

a) movement of financial, non-financial assets and liabilities between the subjects of the reporting subordinated to one chief manager (manager) of means of the relevant budget, including by reorganization of the subject of the reporting, change like the public (municipal) institution;

b) voluntary conveyance (obtaining) of financial, non-financial assets and liabilities between the subjects of the reporting subordinated to different chief managers (managers) of means of the relevant budget, and (or) subjects of the reporting created by different public legal entities including by reorganization of the subject of the reporting, change like the public (municipal) institution;

c) receipt (transfer) of interbudget transfers and return of unused balances of interbudget transfers in the form of subsidies, subventions and other interbudget transfers having purpose;

d) provision (return) of budget credits and implementation (repayment) of borrowings between budgets of budget system of the Russian Federation, including regarding the purpose-oriented foreign loans (borrowings), the added amounts of percent, penalties, penalty fee, and also other disposals (receipts) on the granted budget credits (the received debt obligations);

e) execution of the state (municipal) guarantees between budgets of budget system of the Russian Federation, including regarding the added amounts of percent, penalties, penalty fee and other disposals (receipts) on the provided state (municipal) guarantees;

e) receipt (transfer) of subsidies, the grants having purpose, to budget, autonomous institutions and return of unused balances of subsidies, the grants having purpose;

i) other transactions on which indicators are subject to reconciliation and exception according to the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records.

20. In case of creation of the consolidated accounting (financial) records of the sector of public administration of the Russian Federation the interconnected indicators on the following transaction types are also subject to exception:

a) receipt (transfer) of taxes, charges, duties and other obligatory payments;

b) receipt (transfer) of fees on compulsory social insurance.

21. Indicators of the accounting (financial) records prepared by the subjects of the reporting entering the corresponding perimeter of consolidation proceeding from rules (standards) of financial accounting other than federal accounting standards of public finances are subject to adjustment for the purpose of ensuring compliance of consolidated indicators of accounting (financial) records according to the regulatory legal acts regulating conducting financial accounting and creation of accounting (financial) records.

V. Structure of the consolidated accounting (financial) records

22. The consolidated accounting (financial) records the following report forms are included:

a) Consolidated balance sheet;

b) Consolidated statement about financial results;

c) Consolidated cash flow statement;

d) Performance report of the consolidated budget;

e) Performance report of the consolidated budget and budget of state non-budgetary fund;

e) The explanatory note to the consolidated accounting (financial) records, the Explanation.

23. The consolidated accounting (financial) records are constituted in forms and according to the procedure, the established Ministry of Finance of the Russian Federation <4>.

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<4> Paragraphs of the thirty first and forty sixth Article 165 of the Budget code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3823; 2020, No. 30, Art. 4742).

 

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