Where can I get the faip code? On the placement by federal treasury authorities of unique codes for faip objects. The procedure for creating and maintaining an information resource for the federal targeted investment program

Order of the Ministry of Finance of Russia dated December 8, 2017 No. 220n “On approval of the Procedure for the territorial bodies of the Federal Treasury to authorize expenses, the source of financial support of which are targeted funds, with treasury support of targeted funds in cases provided for by the Federal Law “On the Federal Budget for 2018 and for the planning period 2019 and 2020"

Document overview

For 2018 and the planning period 2019-2020. it was decided to maintain the mechanism of treasury support in relation to targeted funds received by legal entities on the basis of government contracts (contracts, treaties, agreements). The rules for the Federal Treasury to provide treasury support for these funds have been approved.

At the same time, the scope of treasury support has been expanded. It applies, in particular, to transactions with funds received under state (municipal) contracts for the supply of goods, performance of work, and provision of services in the amount of 100 million rubles. and more to meet regional or municipal needs. Also, transactions with funds from subsidies to legal entities provided from the regional or local budget through federal subsidies for capital investments in regional or municipal property are subject to treasury support.

ENTRY INTO FORCE

The Ministry of Finance of the Russian Federation and the Federal Treasury in connection with the entry into force of certain provisions of Order of the Ministry of Finance of the Russian Federation dated November 30, 2012 N 151n “On amendments to certain regulatory legal acts of the Ministry of Finance of the Russian Federation” (hereinafter referred to as Order 151n) report.

1. In accordance with paragraph 4 of Order 151n, from July 1, 2013, the provisions of the Procedure for accounting for budgetary obligations of recipients of federal budget funds, approved by order of the Ministry of Finance of the Russian Federation dated September 19, 2008 N 98n (hereinafter referred to as Procedure 98n), came into force, in accordance with which, to account for the budget obligations of recipients of federal budget funds (hereinafter referred to as budget obligations), new forms of documents are used, including: Information on the accepted budget obligation (form code according to the KFD 0531702), Application for amendments to the budget obligation (form code according to the KFD 0531705), Application for re-registration of a budget obligation (form code according to KFD 0531706) (hereinafter referred to as documents for accounting of budget obligations).

These document forms provide fields and columns for recipients of federal budget funds to indicate the names of capital construction objects (real estate objects, events (enlarged investment projects) included in the federal targeted investment program (hereinafter referred to as FAIP objects, FAIP), and unique codes assigned to FAIP objects (hereinafter referred to as the FAIP object codes), in case of registration of budget obligations related to the implementation of the FAIP.

In accordance with the provisions of paragraphs 2.5.2, 2.12 and 2.18 of Procedure 98n, when checking documents submitted by recipients of federal budget funds to account for budget obligations, the territorial body of the Federal Treasury (hereinafter referred to as the Federal Treasury body) checks the compliance of the information contained in these documents with data on the objects FAIP, brought to the attention of the Federal Treasury in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved by order of the Ministry of Finance of the Russian Federation dated November 23, 2011 N 159n (hereinafter referred to as data on FAIP objects), in part:

name of the recipient (state customer);

name of the FAIP object;

FAIP object code;

codes for the classification of federal budget expenditures in the context of FAIP object codes.

Inconsistency of documents for registering budget obligations related to the implementation of the FAIP with the specified requirements is grounds for refusal by the Federal Treasury to fulfill them.

Information about FAIP objects available in the Federal Treasury is contained in the “Directory of FAIP Objects”, on the basis of which recipients of federal budget funds fill out columns 1 “Name of FAIP object” and 2 “FAIP object code” of section 5 “Deciphering the obligation” of documents for accounting budget obligations.

Since July 1, 2013, the “Directory of FAIP Objects” has been available to recipients of federal budget funds through the transport system of the application software “Remote Financial Document Management System” and the application software “Electronic Document Management System”.

2. Preparation of documents to account for budgetary obligations under government contracts (agreements) for the supply of goods, provision of services, performance of work concluded within the framework of the state defense order is carried out taking into account the following features.

In case of registration of budgetary obligations for investment projects of construction, reconstruction, technical re-equipment of capital construction projects, events (enlarged investment projects), real estate included in the state defense order (except for events for the construction and purchase of housing for military personnel and other categories of persons on the grounds established by the legislation of the Russian Federation), indicated in the data on FAIP objects in one line without breakdown by capital construction objects and the main managers of federal budget funds, columns 1 “Name of the FAIP object” and 2 “FAIP object code” of section 5 “Deciphering the obligation” documents to account for budgetary obligations are not filled out.

In case of registration of budgetary obligations within the framework of measures for the construction and purchase of housing for military personnel and other categories of persons on the grounds established by the legislation of the Russian Federation, in columns 1 “Name of the FAIP object” and 2 “FaIP object code” of section 5 “Decoding of the obligation” indicate the name and code of the event reflected by the corresponding main manager of federal budget funds in the data on FAIP facilities.

In accordance with the provisions of the letter of the Ministry of Finance of the Russian Federation dated January 22, 2013 N 02-13-10/185, the presence in the FAIP of capital construction projects of a special complex included in the state defense order is confirmed by title lists of construction projects and objects approved by the main managers (managers ) federal budget funds that are submitted by government customers to the Federal Treasury.

The specified requirement to provide title lists to the Federal Treasury authorities does not apply to measures included in the state defense order for the acquisition of housing for military personnel and other categories of persons on the grounds established by the legislation of the Russian Federation.

3. New forms of documents for accounting for budget obligations provide for the multi-line nature of Section 2 “Details of the counterparty”, which allows you to indicate in documents for accounting for budget obligations the details of two or more counterparties in accordance with the document that is the basis for the recipient of federal budget funds to accept a budget obligation, including when registering budget obligations under an agreement (state contract) for the supply of goods, performance of work, provision of services (hereinafter referred to as the agreement (state contract), concluded by the recipient of federal budget funds with a counterparty - a legal entity, the terms of which provide for the obligation to transfer federal budget funds to a branch counterparty - a legal entity.

In this case, in section 2 “Counterparty details” of the documents for accounting for budget obligations, both the details of the counterparty - a legal entity and the details of its branch are indicated.

In connection with the introduction of new forms of documents for accounting for budgetary obligations in budgetary obligations previously registered in accordance with the explanations of the Ministry of Finance of the Russian Federation and the Federal Treasury, set out in letters of the Ministry of Finance of the Russian Federation dated April 18, 2012 N 02-03-07 /1351, dated September 25, 2012 N 02-03-07/3910, as well as in paragraphs 4 and 5 of the letter of the Ministry of Finance of the Russian Federation and the Federal Treasury dated June 28, 2012 N 02-03-07/2368/N 42 -7.4-05/3.3-348, payment for which has not been completed, it is necessary to make changes to the indicators of section 2 “Counterparty details” on the basis of Applications for amendments to the budget obligation (form code for KFD 0531705) (hereinafter - Application for amendments ), submitted by recipients of federal budget funds (formed by the Federal Treasury - in relation to budget obligations arising on the basis of executive documents).

In Section 2 “Details of the counterparty” of the specified Applications for amendments, the details of all individuals and (or) legal entities to whom federal budget funds are transferred under this budget obligation must be indicated in separate lines. At the same time, in the specified section of Applications for amendments, the details of the counterparty that has entered into an agreement (state contract) with the recipient of federal budget funds, which is the basis for accepting a budget obligation, must be indicated, regardless of whether this agreement (state contract) provides for a transfer to the specified counterparty federal budget funds.

Federal Treasury authorities, when carrying out procedures for authorizing the payment of monetary obligations of recipients of federal budget funds, check payment documents submitted by recipients of federal budget funds for compliance of the name, INN and KPP of the recipient of funds on the payment document with the indicators of section 2 “Counterparty details” registered with the Federal Agency Treasury of the budget obligation in accordance with the requirements of subparagraph 7 of paragraph 11 of the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by order of the Ministry of Finance of the Russian Federation dated September 1, 2008 N 87n.

4. In accordance with paragraph 4 of Order 151n and paragraph 4.5.1 of Order 98n, from July 1, 2013, the bodies of the Federal Treasury at the request of the Ministry of Finance of the Russian Federation or another federal executive body authorized in accordance with the legislation of the Russian Federation to receive relevant information (in including the main manager of federal budget funds), prepare a Report on the fulfillment of budget obligations accepted for the purpose of implementing the federal targeted investment program (form code according to FDC 0531739) with detail and grouping of indicators specified in the request.

5. Explanations of the procedure for the Federal Treasury authorities, from July 1, 2013, to control documents submitted by recipients of federal budget funds to account for budget obligations are given in the letter of the Ministry of Finance of the Russian Federation and the Federal Treasury dated February 22, 2013 N 02-03-10/5174/N 42-7.4-05/3.3-115.

The Ministry of Finance of the Russian Federation and the Federal Treasury instruct the bodies of the Federal Treasury to bring the provisions of this letter to recipients of federal budget funds.

Deputy Minister of Finance

Russian Federation

A.M.LAVROV

Supervisor

Federal Treasury

"Budget Accounting", 2013, N 8

On July 1, 2013, certain provisions of the Procedure for accounting for budgetary obligations of recipients of federal budget funds, approved by Order of the Ministry of Finance of Russia of September 19, 2008 No. 98n (hereinafter referred to as Procedure No. 98n), came into force.

Thus, from July 1, 2013, new forms of information on the accepted budget obligation (form code according to KFD 0531702) (hereinafter - information about BO), applications for amendments to the budget obligation (form code according to KFD 0531705) (hereinafter - application for making changes), applications for re-registration of a budget obligation (form code according to KFD 0531706) (hereinafter referred to as the application for re-registration).

Accounting for budgetary obligations related to the implementation of the Federal Targeted Investment Program (FAIP) based on new document forms

New forms of information about BO, applications for amendments and applications for re-registration (hereinafter referred to as documents for accounting for budget obligations) provide the columns “Name of the FAIP object” and “FAIP object code” for recipients of federal budget funds to indicate the names of capital construction projects (real estate objects, activities (enlarged investment projects) included in the FAIP (hereinafter referred to as the FAIP objects)), and unique codes assigned to them (hereinafter referred to as the FAIP object codes), used in the case of registration of budgetary obligations related to the implementation of the FAIP (before July 1, 2013 In the old forms of documents for accounting for budgetary obligations, codes of FAIP objects were not entered, and the name of the FAIP object was indicated in the column “Subject according to the basis document”).

At the same time, it is necessary to keep in mind that the possibility of registering one budget obligation for two or more FAIP objects, provided for in the new forms of documents for registering budget obligations, in accordance with the terms of the relevant government contract, will be implemented only from January 1, 2014. Until On January 1, 2014, the formation by the recipient of federal budget funds of documents for registration of budget obligations is carried out separately for each FAIP object.

In accordance with the provisions of clauses 2.5.2, 2.12 and 2.18 of Procedure No. 98n, when checking documents for accounting for budgetary obligations, the Federal Treasury body checks the compliance of the information contained in the documents for accounting for budgetary obligations with data on FAIP objects communicated to the Federal authorities Treasury in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of sources of financing the federal budget deficit), approved by Order of the Ministry of Finance of Russia dated November 23, 2011 N 159n, in part:

names of the recipient of federal budget funds (state customer);
name of the FAIP object;
FAIP object code;
codes for the classification of federal budget expenditures in the context of FAIP object codes.

Inconsistency of documents for registering budget obligations related to the implementation of the FAIP with the specified requirements is grounds for refusal by the Federal Treasury to fulfill them.

At the same time, the absence of a FAIP object code in the documents submitted by recipients to account for budgetary obligations related to the implementation of the FAIP is not a basis for the Federal Treasury body to refuse to execute them if the data on FAIP objects available to the Federal Treasury body does not contain information about the code of this FAIP object.

Information about FAIP objects available in the Federal Treasury is contained in the Directory of FAIP Objects, on the basis of which recipients of federal budget funds fill out columns 1 “Name of FAIP object” and 2 “FAIP object code” section. 5 "Decoding of obligations" documents for accounting of budget obligations.

Since July 1, 2013, the Directory of FAIP objects is available to recipients of federal budget funds through the transport system of application software "Remote Financial Document Management System" and application software "Electronic Document Management System".

A special procedure is applied when registering budgetary obligations in relation to investment projects for construction, reconstruction, technical re-equipment of capital construction projects, events (enlarged investment projects), real estate objects, included in the state defense order(with the exception of measures for the construction and purchase of housing for military personnel and other categories of persons on the grounds established by the legislation of the Russian Federation). In this case, recipients of federal budget funds submit documents for registration of budget obligations, in which columns 1 "Name of the FAIP object" and 2 "Code of the FAIP object" section. 5 “Deciphering the obligation” are not filled out.

In accordance with the provisions of Letter of the Ministry of Finance of Russia dated January 22, 2013 N 02-13-10/185, the presence in the FAIP of capital construction projects of a special complex included in the state defense order is confirmed by title lists of construction projects and objects approved by the main managers (managers) of funds federal budget (hereinafter referred to as title lists), which are submitted by government customers to the Federal Treasury.

Another provision of Order No. 98n, which came into force on July 1, 2013, concerns reporting submitted by the Federal Treasury: at the request of the Ministry of Finance of the Russian Federation or another federal executive body authorized in accordance with the legislation of the Russian Federation to receive relevant information ( including the main manager of federal budget funds), the Federal Treasury authorities generate a report on the fulfillment of budget obligations accepted for the purpose of implementing the federal targeted investment program (form code according to KFD 0531739), detailing and grouping the indicators specified in the request.

With regard to the provisions of Order No. 98n, which came into force on July 1, 2013 and determine the specifics of the Federal Treasury authorities’ control of documents submitted by recipients of federal budget funds to account for budgetary obligations related to the implementation of the Federal Investment Program, detailed explanations on this issue are provided in the Letter of the Ministry of Finance Russian Federation N 02-03-10/5174 and Federal Treasury N 42-7.4-05/3.3-115 dated February 22, 2013

At the same time, it is necessary to pay attention to the peculiarities of the Federal Treasury bodies monitoring documents submitted by recipients of federal budget funds to account for budget obligations when registering budget obligations under government contracts (agreements) for the purchase of residential premises concluded by recipients of federal budget funds in order to implement measures to ensure housing for certain categories of citizens included in the FAIP (hereinafter referred to as government contracts for the purchase of residential premises).

According to the provisions of clause 2 of the Rules for the formation and implementation of the federal targeted investment program, approved by Decree of the Government of the Russian Federation of September 13, 2010 N 716, the FAIP includes the distribution of funds provided for in the federal law on the federal budget for the next financial year and planning period to the main managers of federal budget funds allocations for the implementation of investment projects for construction, reconstruction, technical re-equipment of capital construction projects and (or) implementation of other capital investments on the territory of the Russian Federation, including activities (enlarged investment projects), which may include construction, reconstruction or technical re-equipment in various combinations capital construction projects, acquisition of real estate and other capital investments.

At the same time, activities (enlarged investment projects) are subject to detail in the process of implementing the FAIP.

At the same time, in the FAIP for 2013 and for the planning period of 2014 and 2015, approved by the Ministry of Economic Development of the Russian Federation on January 14, 2013, measures to provide housing for certain categories of citizens are included with a breakdown by the main managers of federal budget funds without detailing by government customers .

According to the Ministry of Economic Development of Russia (Letter of the Ministry of Economic Development of Russia dated May 15, 2013 N 9327-OS/D17I), establishing requirements for the detailing of measures involving the acquisition of residential premises is inappropriate, since such detailing will lead to significant complication and limitation of the possibility of implementing these measures.

Taking into account the above, as well as the high social significance of measures to provide housing for certain categories of citizens, in accordance with Letter of the Ministry of Finance of Russia dated June 10, 2013 N 02-03-09/21489, the Federal Treasury authorities in 2013 take into account budget obligations arising from government contracts for the purchase of residential premises, in accordance with the requirements of Procedure No. 98n, without checking the compliance of the name of the state customer specified in the information about the BO with the name of the state customer in the FAIP.

Preparation of section 2 "Counterparty details" of documents for accounting of budget obligations

New forms of documents for accounting of budget obligations provide for multi-line sections. 2 “Counterparty details”, which allows you to indicate in documents for recording budget obligations the details of two or more counterparties in accordance with the document that is the basis for the recipient of federal budget funds to accept a budget obligation, including when registering budget obligations under an agreement (state contract) for the supply of goods, performance of work, provision of services (hereinafter referred to as an agreement (state contract)), concluded by the recipient of federal budget funds with a counterparty - a legal entity, the terms of which provide for the obligation to transfer funds from the federal budget to a branch of the counterparty - a legal entity.

In this case, in Sect. 2 “Counterparty details” of documents for accounting for budget obligations indicate both the details of the counterparty - a legal entity and the details of its branch.

Multi-line section 2 “Counterparty details” are also used to register budget obligations under agreements (government contracts), the terms of which provide for the obligation to transfer funds:

not only to the accounts of the contractor (supplier), but also of another organization attracted by the counterparty (for example, when the terms of an energy saving contract with a guaranteeing supplier provide that the recipient of funds under such a contract is another organization (for example, a settlement center) with which the counterparty has entered into an agency agreement );
not only to the individual - the counterparty, but also to the corresponding budget of the budgetary system of the Russian Federation for the payment of personal income tax.

In connection with the introduction of new forms of documents for accounting for budgetary obligations in budgetary obligations previously registered in accordance with the clarifications of the Ministry of Finance of Russia and the Federal Treasury, set out in Letters dated April 18, 2012 N 02-03-07/1351, dated September 25 2012 N 02-03-07/3910, as well as in paragraphs 4 and 5 of the joint Letter of the Ministry of Finance of Russia N 02-03-07/2368 and the Federal Treasury N 42-7.4-05/3.3-348 dated June 28 2012, payment for which has not been completed, it is necessary to make changes to the indicators of section. 2 “Counterparty details” based on requests for amendments submitted by recipients of federal budget funds (generated by the Federal Treasury in relation to budget obligations arising on the basis of executive documents).

In Sect. 2 “Details of the counterparty” of the specified requests for amendments, in separate lines the details of all individuals and (or) legal entities to whom federal budget funds are transferred under this budget obligation must be indicated. At the same time, in the specified section of applications for amendments, the details of the counterparty that has entered into an agreement (state contract) with the recipient of federal budget funds, which is the basis for accepting a budget obligation, must be indicated, regardless of whether this agreement (state contract) provides for a transfer to the specified counterparty federal budget funds.

Federal Treasury authorities, when carrying out procedures for authorizing the payment of monetary obligations of recipients of federal budget funds, check payment documents submitted by recipients of federal budget funds for compliance of the name, tax identification number, checkpoint of the recipient of funds on the payment document with the indicators of section. 2 “Details of the counterparty” of the budget obligation registered with the Federal Treasury in accordance with the requirements of paragraphs. 7 clause 11 of the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by Order of the Ministry of Finance of the Russian Federation dated September 1, 2008 N 87n.

Preparation of section 4 “Additional details of the obligation formed on the basis of the contract” of documents for registering budget obligations

In accordance with the provisions of Art. 18 of the Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" to the register of contracts concluded on behalf of the Russian Federation, constituent entities of the Russian Federation, municipal contracts concluded from name of the municipality, as well as civil law contracts of federal budgetary institutions, budgetary institutions of constituent entities of the Russian Federation, municipal budgetary institutions (hereinafter referred to as the register of contracts), information on state and municipal contracts, as well as civil law contracts of budgetary institutions for the supply of goods, is included, performance of work, provision of services for state, municipal needs, needs of budgetary institutions.

At the same time, the register of contracts does not include information about agreements (government contracts) for the supply of goods, performance of work, provision of services, the amount of which does not exceed the maximum amount for cash payments.

In accordance with the provisions of clause 5.2 of Order No. 98n section. 4 “Additional details of an obligation formed on the basis of a contract” of information about the BO is filled in in the case where the budget obligation arose from a state contract concluded by the recipient of federal budget funds for the supply of goods, performance of work, provision of services, information about which is subject to inclusion in the register of contracts.

Taking into account the above, when the recipient of federal budget funds prepares information about the BO for registering a budget obligation arising on the basis of an agreement, the subject of which is not the supply of goods, performance of work, provision of services and (or) its amount does not exceed the maximum amount for cash payments, section 4 “Additional details of the obligation formed on the basis of the contract” information about the BO is not filled in.

In addition, Sec. 4 "Additional details of the obligation formed on the basis of the contract" information about the BO is not filled in if the amount of the agreement (state contract) exceeds the maximum amount of cash payments, but in accordance with the legislative and other regulatory acts of the Russian Federation, information about it is not subject to inclusion in the register of contracts.

In this case, the recipient of federal budget funds, when generating information about the BO in the “Note” column of Sec. 5 “Deciphering the obligation” indicates the words: “Not subject to inclusion in the register of contracts”, as well as a reference to the norms of legislative and other regulatory legal acts of the Russian Federation, according to which an agreement (state contract), the amount of which exceeds the maximum amount of cash payments , is not subject to inclusion in the register of contracts.

In accordance with the provisions of clauses 5.5 and 5.6 of Procedure No. 98n, an application for amendments and an application for re-registration are formed in a manner similar to the formation of information about BO.

Moreover, if in a budget obligation registered by the Federal Treasury body, the amount of which does not exceed the maximum amount of cash settlements, the amount indicators are subject to change, then in the application for amendment submitted by the recipient of federal budget funds, new amount indicators are indicated and all columns in relevant sections of the document.

Thus, if the amount of the budget obligation specified in the application for amendments exceeds the limit for cash payments, Sec. 4 “Additional details of the obligation formed on the basis of the contract”, the application for amendments must be completed in a manner similar to the execution of Section. 4 “Additional details of the obligation formed on the basis of the contract” information about the BO.

The territorial body of the Federal Treasury returns without execution documents submitted by recipients of federal budget funds for registration of budget obligations, the registration of which does not meet the above requirements.

O.N. Lebedeva

State Advisor

civil service

Russian Federation

Monitoring the implementation of the FAIP (Babushkina S.A.)

Date of article publication: 09/06/2014

The increase in federal budget expenditures to finance the Federal Targeted Investment Program was not accompanied by a corresponding increase in the quality and efficiency of public investments, which is due to the low level of responsibility of government customers for the implementation of the Federal Investment Program and the lack of necessary reporting. The Federal Treasury authorities were tasked with including in reporting on the execution of the federal budget information on the progress of implementation of the Federal Targeted Investment Program and federal target programs in the context of construction projects and facilities, as well as indicators of construction financing from all sources and the actual readiness of facilities.

To solve this problem, Federal Law No. 127-FZ of July 28, 2012 introduced amendments to the Budget Code regarding the implementation of budget investments in capital construction projects. From January 1, 2013, by Order of the Ministry of Finance of Russia dated November 30, 2012 N 151n, appropriate changes were made to the regulatory legal acts governing:
- The procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by Order of the Ministry of Finance of the Russian Federation of September 1, 2008 N 87n (Procedure N 87n);
- The procedure for accounting for budgetary obligations of recipients of federal budget funds, approved by Order of the Ministry of Finance of the Russian Federation of September 19, 2008 N 98n (Procedure N 98n).
The implementation of the changes introduced by Order No. 151n was carried out in stages:
- from January 1, 2013, accounting of obligations in connection with the objects of the Federal Investment Program was introduced, the client submitted supporting documents simultaneously with information about the accepted budget obligation (hereinafter referred to as information about the BO), the control functions of the Federal Treasury bodies were clarified;
- from July 1, 2013, new forms of Appendices to Order No. 98n are applied;
- from July 1, 2014 - a new structure of the accounting number of the budget obligation, indication of the FAIP object code in payment documents (application for cash expenses).
The introduction of changes is aimed at increasing the targeting and transparency of federal target programs, strengthening the coordination of the work of federal executive authorities in the implementation of the FAIP, and improving the quality of reporting on expenses incurred. The changes are also aimed at improving the procedure for assessing the achievement of the goals set in the FAIP and strengthening control over the implementation of the program based on monitoring and determining clear administrative and economic consequences in the event of failure to meet the required planned indicators of the FAIP.

Contribution of the Federal Treasury authorities

Attempts to assign control over the use of funds allocated within the framework of the Federal Treasury to the Federal Treasury bodies were made earlier, with the entry into force of the Decree of the Government of the Russian Federation of October 11, 2001 N 714 “On approval of the Regulations on the formation of a list of construction projects and facilities for federal state needs and their financing from the federal budget." The documents for reporting budget data - registers for financing (before the entry into force of Order of the Ministry of Finance of Russia of September 30, 2008 N 104n) indicated the directions for spending funds: the name of the object included in the FAIP. With the entry into force of Order of the Ministry of Finance of Russia dated December 10, 2009 N 128n, establishing the procedure for communicating data included in the FAIP, the Federal Treasury authorities, when authorizing the payment of monetary obligations, checked the compliance of the names of the state customer and the capital construction project specified in the state contract concluded the state customer of the capital construction project, provided with data in the prescribed manner.
However, the regulatory and legal acts did not provide for systematic accounting of the implementation of the FAIP in the context of objects. In the case of financing several objects according to one budget classification of expenditures of the Russian Federation, responsibility for spending the allocated funds within the approved limits of budget obligations in the context of objects was assigned to the customer-developers. Subsequent monitoring revealed cases of funds being allocated to perform work on a facility in excess of the approved limits by reducing funding for other facilities. As a result, in 2013 the following situation arose.

Each object has a unique code

To exercise control over the expenditure of federal budget funds for purposes that comply with the conditions for their receipt, determined by the approved budget, budget schedule, notice of budget allocations, estimates of income and expenses, or other document that is the basis for receiving budget funds under government contracts for construction (reconstruction, technical re-equipment) of capital construction facilities included in the FAIP, each facility included in the FAIP is assigned a code. A unique object code is assigned directly to construction sites and FAIP facilities, but not to customer developers. It is an identifier that provides the only opportunity to strictly identify a construction site (object) throughout the entire course of financing, regardless of possible changes in the name of the object and (or) its other indicators, and plays a key role in the FAIP information system. As a result, federal budget expenditures by object are reflected in the reporting generated by the Federal Treasury, and then in the analytical system “Key Performance Indicators”. In addition, the multi-user system "Key Performance Indicators" provides for analysis of data on the execution of the FAIP, which makes it possible to ensure:
- operational monitoring of the implementation of the FAIP, assessment of the quality of the financial management of the GRBS, availability and transparency of information on the implementation of the FAIP;
- prompt receipt of detailed information on the implementation of FAIP in the context of objects and GRBS;
- availability of information to external users of the analytical system for making the necessary management decisions.

Electronic document management

The procedure for bringing changes made to the FAIP to the territorial bodies of the Federal Treasury was approved by Order of the Federal Treasury dated September 2, 2011 N 363. Information about changes made to the FAIP is received by the Federal Treasury bodies in the form of scanned copies (individual packages of documents reach up to 200 - 300 sheets), which complicates the search for the necessary information that needs to be redirected to subordinate bodies. In addition, it is necessary to ensure archival storage of paper documents.
From January 1, 2013, in accordance with Order of the Ministry of Finance of Russia dated December 24, 2012 N 172n, interaction between the Ministry of Economic Development of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Treasury in terms of accounting for changes to the summary list and limits of budget obligations for capital construction projects included in FAIP, carried out electronically using communication channels and electronic signatures in agreed file formats. Interregional Operations Department of the Federal Treasury, within five working days from the date of receipt from the Ministry of Finance of Russia of information on the consolidated budget breakdown of the federal budget and the limits of budget obligations in terms of budget investments in capital construction projects in accordance with the FAIP for the current financial year and for the planning period (f. 0501072) and summary certificates on changes in budget investments in capital construction projects in accordance with the FAIP for the current financial year and for the planning period (f. 0501075) ensures that data on FAIP objects (changes in data on FAIP objects) is communicated to the territorial bodies of the Federal Treasury, updating reference system of the automated system of the Federal Treasury (ASFC) - FAIP Directory (hereinafter referred to as the Directory). The above-mentioned documents are formed with the obligatory indication of the name of the state customer-developer, the name and code of the FAIP object and, accordingly, the approved budget allocations and limits of budget obligations in the context of FAIP objects.
2013 became a transition period - the year of formation of ASFC, in connection with which two streams of information were preserved: in electronic form (FAIP Directory) and in the form of scanned copies (on paper). In April 2013, the Federal Treasury launched a pilot project to record the budgetary obligations of recipients of federal budget funds, including the analytical accounting of funds allocated for the implementation of the FAIP, in which the Federal Treasury Department for the Stavropol Territory (hereinafter referred to as the Department) also took part. The implementation of the pilot project was carried out in two directions: reconciliation of the Directory of FAIP objects and generation of a report on the fulfillment of obligations assumed in order to implement the federal targeted investment program.

Changes in accounting and authorization

There have been changes in the procedures for accounting and authorizing budgetary obligations of recipients of federal budget funds in relation to the topic of monitoring the implementation of the FAIP. In 2012, the Federal Treasury authorities checked the compliance of the names of the state customer and the capital construction project of state property of the Russian Federation, specified in the basis document, with the data of the FAIP approved by the Ministry of Economic Development of the Russian Federation when the recipient of budget funds makes cash payments based on an application for cash expenses.
Since January 2013, the focus of control by the Federal Treasury authorities has shifted from the stage of authorizing the payment of monetary obligations to the stage of accepting budget obligations for accounting. In accordance with Procedure No. 98n, checking for compliance with data on FAIP objects in terms of the name of the state customer, the name of the object, the unique code assigned to the object, classification codes for federal budget expenditures in the context of FAIP object codes is carried out when submitting information about the accepted budget obligation. Speaking about checking information about the accepted budget obligation, it should be noted that it is carried out according to four documents in which the indicators must correspond to each other: information about the state contract, information about the accepted budget obligation, the basis document (state contract, agreement) and data from the approved Ministry of Economic Development of the Russian Federation FAIP.
Before the introduction of new forms of documents to Order No. 98n, a temporary decision was made regulating the responsibility of Federal Treasury bodies for the accuracy of the FAIP object code in documents for accounting for budget obligations (information about an accepted budget obligation, an application for amendments to a budget obligation, an application for re-registration of a budget obligation ). With the introduction of new forms of documents for accounting for budget obligations from July 1, 2013, responsibility for the accuracy of the FAIP object code has been assigned to recipients of federal budget funds. In connection with this, the Department in June 2013 informed clients about changes in the procedure for accounting for budgetary obligations adopted for the purpose of implementing the Federal Investment Program and the codes of the Federal Investment Program objects.
A seminar-meeting was held with subordinate departments in the form of a videoconference on the topic “On the procedure for making budgetary investments in capital construction projects of state property of the Russian Federation in 2013.” The event was attended by representatives of clients making budget investments in capital construction projects. Due to the fact that the rule for indicating the FAIP object code in applications for cash expenses came into force only on July 1, 2014, the Department was faced with the problem of taking into account budget obligations arising on the basis of government contracts for the performance of work on several objects included in FAIP. In this connection, the formation by the recipient of federal budget funds of information about the accepted budget obligation was carried out separately for each FAIP object.

Data reconciliation

In April 2013, the Department began reconciling the FAIP Directory for compliance with the data included in the FAIP for 2013, received in the form of scanned copies, in the following areas: name of the FAIP object, name of the customer, customer code, GRBS code, budget classification of expenses codes Russian Federation, approved budget data. The Directory in the form in which it was communicated to the Federal Treasury was inconvenient for work; there were comments regarding its completeness - there were no certain indicators provided for in the Directory form, for example, “Customer Code,” which complicated the search for data. In addition, inconsistencies have been established between the names of government customers indicated in the data on FAIP facilities approved by the Ministry of Economic Development of the Russian Federation, and the names in the Directory. Unlike the Consolidated Register of Participants in the Budget Process, the Directory does not contain the short name of the state customer-developer.
Based on the results of the audit, the Department made proposals for:
- implementation in the Directory of a search system by the code of the territorial body of the Federal Treasury, assigned in accordance with the Departmental Classifier of territorial bodies of the Federal Treasury, and by the code of the state customer in accordance with the Consolidated Register of Participants in the Budget Process;
- providing the ability to download data from the Directory into Excel by the FAIP object code, its name, customer code, budget classification of expenses of the Russian Federation;
- ensuring the ability to search for the required record by customer code in accordance with the Consolidated Register when filling out the “FAIP Code” field in documents for accounting for budget obligations.
During 2013, taking into account the comments and suggestions of the pilot regions, the form and composition of the Handbook were finalized. On July 1, 2013, delivery of the Handbook and its amendments to participants in the budget process began. The Department has carried out a procedure to activate the Directory in the remote financial document management system. The revised Directory is more convenient for work; the necessary indicators are present in screen form: status, object code, object name (for some objects and name by investment stages). The rest of the information is provided under various tabs.

Generating reports

As for the generation of a report on the fulfillment of obligations assumed for the purpose of implementing the FAIP (hereinafter referred to as the report), its generation in pilot mode was also not without problems. The first report by the Department was generated as of May 1, 2013. Column 9 “Fulfilled budgetary obligations of the current financial year” and, accordingly, column 10 “Unfulfilled budgetary obligations of the current financial year” incorrectly reflected data on budgetary obligations of the reporting financial year, re-registered in current year. The report included amounts for fulfilled budget obligations in 2012. The printed form of the report did not contain the signatures of responsible persons, including electronic signatures. When generating the report as of July 1, 2013, it was discovered that its printed form had changed and the total lines were incorrectly reflected (the identified comments were eliminated).
While participating in the pilot project, the Office encountered another problem. Initially, the report included data on the progress of implementation of the FAIP for the following types of expenditure of the budget classification of expenditures of the Russian Federation:
- 411 “Budget investments in state-owned facilities for government institutions outside the framework of the state defense order”;
- 413 “Budget investments in state-owned facilities for budgetary institutions outside the framework of the state defense order”;
- 415 “Budget investments in state-owned objects for autonomous institutions.”
After agreeing on certain issues regarding the inclusion of data in the reporting on the FAIP, the Ministry of Finance of Russia and the Federal Treasury provided clarifications regarding the indication of the FAIP object code for enlarged measures, including the type of expense 412 “Budget investments in state-owned facilities to government institutions within the framework of the state defense order” . These are budget investments aimed at forming a stock of official housing and constructing (purchasing) residential premises to provide permanent housing for certain categories of citizens. The Department had previously made cash payments in the indicated areas, and therefore there was a need to adjust the generated reporting - linking previously registered budget obligations and their execution to the FAIP object code.
It should be noted the features of the procedure for registering budget obligations under government contracts (agreements) for the purchase of residential premises concluded by recipients of federal budget funds as part of the implementation of measures to provide housing for certain categories of citizens (with the exception of measures within the framework of the state defense order) included in the FAIP. In the approved data on capital construction projects included in the FAIP, measures to provide housing for certain categories of citizens are indicated in one line for the corresponding GRBS without detailing the subordinate recipients. The fact is that Russian legislation does not provide for the details of this enlarged investment project; the distribution of funds between subordinate recipients is approved by a departmental act of the relevant GRBS and does not require subsequent changes to the FAIP. However, as noted above, the Federal Treasury authorities check the compliance of the name of the recipient (state customer) specified in the information about the budget obligation with the basis document and the FAIP data.
The Federal Treasury, taking into account the position of the Ministry of Finance of Russia and the Ministry of Economic Development of Russia, considered it possible to accept information on the budget obligation submitted by recipients of federal budget funds, drawn up according to the basis documents concluded by them for the purpose of purchasing residential premises, indicating the FAIP object code assigned to the corresponding program event, and the name of the recipient subordinate to the relevant GRBS, which has been given the limits of budget obligations for the implementation of these activities. In this case, it is necessary to be guided by the lists of subordinate recipients provided by the Prosecutor General's Office of the Russian Federation, the Arbitration Court of the Russian Federation and the Judicial Department of the Supreme Court of the Russian Federation, who have been provided with budget data for the implementation of measures to provide housing for certain categories of citizens.

results

As of January 1, 2014, the Department registered budget obligations accepted for the purpose of implementing the Federal Investment Program in the amount of 21.1 billion rubles. At the same time, 32.9% (6.9 billion rubles) of the total amount of liabilities accepted for accounting in 2013 were registered in December, which clearly illustrates the main problem in the execution of the federal budget - unevenness. Fulfilled budget obligations in the amount of 20.5 billion rubles. (97.2% of those registered). The Federal Treasury authorities take into account all budgetary obligations arising from government contracts, agreements concluded for the purpose of implementing the FAIP, including agreements the amount of which does not exceed the maximum amount of cash settlements in Russia between legal entities established by the Bank of Russia.
Thanks to the enormous work done by the Federal Treasury, for 2013, comprehensive reports were generated on the implementation of budget obligations adopted in order to implement the federal targeted investment program. The documents were sent for analysis and use in work to the Ministry of Finance of the Russian Federation and federal executive authorities authorized in accordance with the legislation of the Russian Federation to receive relevant information.

Territorial bodies of the Federal Treasury

About identification by authorities

Federal Treasury

unique FAIP object codes

In order to ensure accounting for budgetary obligations assumed by recipients of federal budget funds as part of the implementation of the federal targeted investment program for 2013 and the planning period of 2014 and 2015, the Federal Treasury reports the following.

The Ministry of Finance of the Russian Federation in accordance with the Procedure for drawing up and maintaining a consolidated budget list of the federal budget and budget lists of the main managers of federal budget funds (chief administrators of the federal budget deficit), approved by order of the Ministry of Finance of the Russian Federation dated November 23, 2011 No. 000n (hereinafter referred to as the Procedure 159n) formed and sent to the Federal Treasury (Interregional Operations Directorate of the Federal Treasury):

Information on the consolidated budget breakdown of the federal budget and the limits of budget obligations in terms of budget investments in capital construction projects in accordance with the federal targeted investment program for the current financial year and for the planning period (OKUD form code 0501072) in accordance with Appendix No. 17 to Procedure 159n (hereinafter - Application) ;

Summary Certificate of changes in budget investments in capital construction projects in accordance with the federal targeted investment program for the current financial year and for the planning period (form code for OKUD 0501075) in accordance with Appendix No. 20 to Procedure 159n (hereinafter referred to as the Appendix), in electronic form indicating unique codes of objects of the federal targeted investment program (hereinafter referred to as FAIP).

In accordance with the provisions of the Order of the Federal Treasury dated January 1, 2001 No. 65 “On the inclusion (updating) of data (changing data) on capital construction projects, events (enlarged investment projects), real estate objects included in the federal targeted investment program, in the Directory objects of the federal targeted investment program in the application software "Automated System of the Federal Treasury", the Interregional Operational Federal Treasury on April 10, 2013 ensured the inclusion (updating) of the data contained in Appendix No. 17 and Appendix No. 20 in the Directory of FAIP objects in the application software provision of the “Automated System of the Federal Treasury” (hereinafter referred to as PPO “ASFC”).

To ensure access to the data of the Directory of FAIP objects, territorial bodies of the Federal Treasury, before April 14, 2013, it is necessary to install the appropriate patches of the ASFK software (013.001.00T20 ASFK, 013.316.001T10 SUFD), which are located in the Algorithms and Programs Fund. Starting from April 10, 2013, the data of the Directory of FAIP objects will be sent from the Interregional Operational FCC to the Federal Treasury.

After receiving in the PPO "AS FC" the electronic format of data on FAIP objects in the form of the Directory of FAIP objects, the Federal Treasury authorities need to ensure:

1. insertion of unique codes of FAIP objects into previously registered or re-registered budget obligations of recipients of federal budget funds by indicating in the appropriate technical field of the budget obligation a unique code of the FAIP object according to the Directory of FAIP objects using a separate profile (special) developed in PPO "AS FC" powers) with the name “Special mode of working with FAIP” (use of the profile “Special mode of working with FAIP” in software “AS FC” is possible after installing patch 013.001.00T20);

2. accounting for budgetary obligations accepted by recipients of federal budget funds as part of the implementation of the FAIP, based on the Information on the budgetary obligation submitted in the prescribed manner:

Until July 1, with the Federal Treasury indicating the unique number of the FAIP object in the technical field of the Information on the accepted budget obligation (form code according to KFD 0531702) (hereinafter referred to as Information on the obligation);

After July 1, with the recipient of the federal budget funds indicating the unique number of the FAIP object in the column “FAIP object code” of section 5 “Deciphering the obligation” of the Information about the obligation, in accordance with the provisions of the Procedure for accounting for budget obligations of recipients of federal budget funds, approved by order of the Ministry of Finance of the Russian Federation (as amended Order of the Ministry of Finance of the Russian Federation dated November 30, 2012 No. 151n “On amendments to certain regulatory legal acts of the Ministry of Finance of the Russian Federation.”