Bidding: how to take into account the costs of holding or participating. Accounting and taxation of participation in tenders What is the posting of a refund for participation in a competition

Having considered the issue, we came to the following conclusion:
Until the release of the relevant clarifications from the Ministry of Finance of Russia, we believe that the transfer of funds by a budgetary institution in order to secure an application for participation in the auction to a special bank account with their subsequent blocking may be reflected in correspondence with accounts 0 201 26 000 "Institutional funds on special accounts in credit organizations" and 0 210 05 000 "Settlements with other debtors".

Rationale for the conclusion:
Law N 44-FZ from October 1, 2018 provides for the requirement to secure an application for participation in an open competition in electronic form, a competition with limited participation in electronic form, a two-stage competition in electronic form, an electronic auction by:
- blocking funds in a special account of the procurement participant;
- provision of a bank guarantee.
By virtue of Law No. 44-FZ, the requirement to secure an application also applies to budgetary institutions. However, there is no possibility of securing applications by providing a bank guarantee until July 1, 2019 (Law No. 44-FZ). Therefore, in this case, budgetary institutions have the right to open special accounts to secure applications in banks, the list of which is established by the Government of the Russian Federation. At the same time, according to information from the Ministry of Finance of Russia, amendments to N 44-FZ are currently being prepared to exclude the obligation of a budgetary institution to provide security for an application for participation in a procurement (see Ministry of Finance of Russia dated August 27, 2018 N 24-03-07/60842).
In the situation under consideration, a budgetary institution, in order to secure an application for participation in the auction, transfers funds to a special account of the procurement participant opened in Sberbank. These funds are then blocked in a special account of the institution.
The current legislation does not regulate the procedure for recording transactions involving the transfer by a budgetary institution of funds to secure an application for participation in an auction to a special account. Consequently, the procedure for reflecting these transactions by a budgetary institution must be agreed upon with the founder and enshrined in the provisions of the accounting policy (Instructions No. 174n).
According to Instruction No. 157n, to account for the movement of funds in special institutional accounts opened in credit institutions in accordance with the current legislation of the Russian Federation, account 0 201 26 000 “Institutional funds in special accounts in a credit institution” is used.
At the same time, the current accounting methodology provides for the use of account 0 210 05 000 “Settlements with other debtors” (Instructions No. 157n) to account for settlements with debtors for transactions where an institution provides security for applications for participation in a competition or closed auction. At the same time, in 1-4 digits of this account the code of the type of function, service (work) of the institution is reflected, for which, in order to ensure the holding of a competition for the execution of contracts for the provision of services (work), the income received by the institution as a result of the type of service (work) provided by it will be reflected ), in 5-17 - the analytical receipt code corresponding to the code of the analytical group of the type of sources of financing budget deficits 510 “Receipts to budget accounts” (Instructions No. 174n).
Financial department specialists also note that in the accounting and reporting of budgetary institutions, the disposal (return) of amounts of provision is reflected using Article 610 “Disposal from budget accounts” (510 “Receipt to budget accounts”) of KOSGU (Ministry of Finance of Russia dated April 27, 2015 N 02 -07-07/24261).
In accordance with paragraph 30 of the GHS “Conceptual Framework”, when registering accounting objects (reflecting facts of economic life) in the accounting registers, omissions or withdrawals are not allowed. Therefore, in the situation under consideration, the institution needs to reflect transactions for the transfer of funds in order to secure an application for participation in the auction to a special account in correspondence with the debit of account 0 201 26 000. Such transactions are carried out in accordance with Instruction No. 174n.
At the same time, in order to ensure the indicators of the corresponding lines 590 of the Report on the implementation by an institution of its financial and economic activity plan (f. 0503737), which, guided by Instruction No. 33n, are formed on the basis of indicators for the receipt (outflow) of funds from the return (transfer) amounts of previously transferred monetary security, the budgetary institution also needs to reflect operations to block these funds in a special account in correspondence with account 0 210 05 000.
Thus, until the relevant clarifications are issued by the Russian Ministry of Finance on this issue, we believe that the transfer of funds by a budgetary institution in order to secure an application for participation in the auction to a special bank account with their subsequent blocking can be reflected in the following accounting entries:
1. Debit 0 201 26 510 Credit 0 201 11 610
increase in off-balance sheet account 18 to account 0 201 11 000, AnKVI 610, KOSGU 610
- the transfer of funds to secure an application for participation in the auction to a special bank account is reflected;
2. Debit 0 210 05 560 Credit 0 201 26 610
- the blocking of funds in a special bank account transferred as security for an application for participation in the auction is reflected;
3. Debit 0 201 26 510 Credit 0 210 05 660
increase in off-balance sheet account 17 to account 0 201 26 000, AnKVI 510, KOSGU 510
- the removal of the blocking of funds in a special bank account transferred as security for an application for participation in the auction is reflected;
4. Debit 0 201 11 510 Credit 0 201 26 610
increase in off-balance sheet account 17 to account 0 201 11 000, AnKVI 510, KOSGU 510
increase in off-balance sheet account 18 to account 0 201 26 000, AnKVI 610, KOSGU 610
- reflects the return of funds transferred earlier to secure the application for participation in the auction to a special bank account.

Prepared answer:
Expert of the Legal Consulting Service GARANT
Durnova Tatyana

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Sukhoverkhova Antonina

The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.

According to the requirements, the participant who submitted the most winning bid and was recognized as the winner at the end of the bidding must provide security for the execution of the contract - otherwise, his victory will be canceled. If the security is made in direct financial form, then this must be properly reflected in the accounting records, i.e. carry out this operation correctly. We will tell you how this is done in this material.

Correct postings of collateral in accounting

In a situation where an organization transferred funds to a municipal or state customer before a decision on the tender was made, this operation cannot be carried out as an expenditure of funds, because the deposit here serves the function of certifying intentions to implement the terms of the contract. In this case, the following entry should be made: D 76 subaccount “Settlements for the listed deposit” K 51 with a note - deposit in favor of the organizer of electronic trading.

Further, regardless of whether the participant lost or won the tender, according to the rules established by Federal Law No. 44, the customer is obliged to return the financial collateral within the prescribed period. And here, again, we are faced with the fact that this receipt cannot be considered the income of the enterprise, because it is simply a return of the security deposit. Therefore, the posting must be appropriate, the reverse of what was made earlier, when making a deposit - D 51 K 76 of the subaccount “Settlements for the transferred deposit” (return of the deposit payment).

At first glance, in addition to the labor resources required to carry out accounting entries, the participating organization does not lose anything - the same funds that were deposited as direct collateral are returned back after some time. But we should not forget that high inflation rates daily eat up finances that are frozen and not working in deposit accounts. From this point of view, losses can be quite obvious, especially if we talk about large government contracts with large sums.

How to solve the problem of provision in the most optimal way for all interested parties?

Is it possible to avoid the need to make a contract security posting?

Issue a bank guarantee, because this financial and credit instrument not only saves money and time, but also significantly simplifies the mechanism for providing security for both applications and the fulfillment of contractual obligations.

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• eliminate the need to make entries to secure the contract.

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April 05

The department provided correspondence accounts for budgetary institutions that make purchases not for the purpose of meeting state and municipal needs.

Account 21005 “Settlements with other debtors” is intended to account for settlements with debtors for transactions where the institution provides security for applications for participation in a competition or closed auction, security for the execution of a contract (agreement). The agency indicated that the institution should reflect transactions on this account in correspondence with account 20111 “Cash on the institution’s personal accounts with the treasury authority.” At the same time, it is necessary to assign the amounts to the corresponding off-balance sheet account 17 “Cash receipts” or 18 “Cash outflows”.

Payment for the right to use the software of a specialized electronic trading platform is withheld from the security deposit. This is a non-cash operation. The obligation to pay for the right to participate in the procurement is charged to the debit of account 2,401 20,226 “Expenses for other work, services” and the credit of account 2,302 26,730 “Increase in accounts payable for other work, services.” The offset of mutual claims for the return of the cash deposit and the payment by deduction of the amount of the obligation to pay for the right to participate in the procurement is reflected in the debit of account 2 302 26 830 “Reduction of accounts payable for other works, services” and the credit of account 2 210 05 660 “Reduction of other accounts receivable debtors."

Although in the explanation the Ministry of Finance provides correspondence accounts only for budgetary institutions, it refers to the mandatory general requirements for reflecting the facts of economic life in accounting. These requirements are established by Instruction No. 157n. Therefore, we believe that the department’s recommendations can also be taken into account by autonomous institutions. In this case, it is necessary to use the Chart of Accounts for accounting of autonomous institutions.

Document: Letter of the Ministry of Finance of Russia dated March 1, 2017 N 02-06-10/11569

The review was prepared by specialists of the Consultant Plus company and provided by the Consultant Plus Sverdlovsk Region company - the information center of the Consultant Plus Network in Yekaterinburg and the Sverdlovsk region

Participation of an organization in tenders held both for state and municipal needs (government procurement) and for commercial companies is one of the ways to conclude contracts. The organization of tenders allows solving a number of economic problems. First of all, this helps to identify conscientious partner organizations on the market that perform work responsibly and efficiently, as well as to conclude contracts at real (not inflated) prices. For the contractor, concluding an agreement based on the results of the auction is a guarantee of securing long-term orders, stability in business activities, and a positive image in the market.

The possibility of concluding an agreement through tendering is provided for in Chapter. 28 “Conclusion of an agreement” of the Civil Code of the Russian Federation. In particular, in Art. 447 of the Civil Code of the Russian Federation establishes that in this case an auction or competition is held and the contract is concluded with the person who won it, that is, with the one who offered the highest price at the auction, and the best conditions in the competition.

Direct requirements for the organization and procedure for conducting auctions are established in Art. 448 of the Civil Code of the Russian Federation. For example, notice of the auction must be given by the organizer at least thirty days before the auction. And if the subject of the auction is only the right to conclude an agreement, the notice of the upcoming auction must indicate the period provided for this.

Trading is carried out in the form of an auction or competition, which can be open or closed. In the first case, any person can participate, in the second - only persons specially invited for this purpose. At least 30 days before the start of the auction, the organizer notifies of the time, place, form, subject and procedure for holding it, including registration of participation in it, identification of the person who won the auction, and also provides information on the starting price .

In Art. 448 of the Civil Code of the Russian Federation provides for the unilateral refusal of the auction organizer to conduct them: for an auction - at any time, but no later than three days before the date of its holding, and for a competition - no later than thirty days before its holding. In case of refusal, the organizer of open tenders is obliged to compensate the participants for the real damage they suffered if such refusal occurred in violation of the specified deadlines. But the organizer of a closed auction or competition is obliged to compensate the participants for real damage, regardless of the period within which the refusal of the auction followed after sending the notice.

Usually, in order to participate in the auction, participants must provide security for the competitive bid. Basically, a deposit or a bank guarantee serves as security for a competitive bid.

The condition for the participant to make a deposit (a sum of money) is provided for in clause 4 of Art. 448 of the Civil Code of the Russian Federation. The deposit is returned to the applicant in two cases (clause 4 of Article 448 of the Civil Code of the Russian Federation): if the auction does not take place and if the auction is not won by him. In relation to the participant who won the auction, it was established that the amount of the deposit made by him is counted towards the fulfillment of obligations under the contract, subject to its conclusion (paragraph 2, paragraph 4, article 448 of the Civil Code of the Russian Federation). If the winner of the auction avoids signing the protocol on the results of the auction, then he will lose the deposit. If, for any reason, the auction organizer refuses to sign the contract, then he is obliged to return the deposit in double amount, as well as compensate the winner for losses caused by participation in the auction, in part exceeding the amount of the deposit (clause 5 of Art. 448 of the Civil Code of the Russian Federation).

Also, to ensure the seriousness of the participant’s intentions, in addition to the deposit, the auction may include a condition for the acquisition of a bank guarantee. Usually it defines the amount of money that is paid by the bank to the customer under the conditions established for the case of the loss of the deposit made by the tender participant (Article 448 of the Civil Code of the Russian Federation). For example, the guarantee amount is paid:

• if the participant withdraws his bid during its validity period;
• if the information contained in the competitive application has been revealed to be unreliable;
• if, due to the fault of the participant, the contract (agreement) between him and the customer was not concluded within the prescribed period.

If the competitive bid is secured by a bank guarantee, the question of returning the deposit to the winner after the conclusion of the contract is removed.

Accounting

The participant's expenses related to the tender (payment of fees for participation in the competition, purchase of tender documentation, purchase of a bank guarantee, etc.) in accounting before the announcement of the results of the competition are initially recorded in account 97 “Deferred expenses” as expenses incurred in connection with the upcoming sale of goods, performance of work, provision of services. If the participant is recognized as the winner, these costs are recognized as direct expenses under the contract and are written off as a debit to the cost accounts. In case of loss, all expenses associated with the preparation of tender documentation are recognized as other expenses and written off to account 91-2 “Other expenses” in the month of announcing the results of the competition.

Please note that the deposit made by the participant does not apply to the above-mentioned expenses. Before the announcement of the results of the tender (before the return or offset against the fulfillment of obligations under the contract), these amounts cannot be recognized as an expense (clause 3 of PBU 10/99), since the deposit performs a security function - it certifies the fact of the intention to conclude a contract. Therefore, it is more correct to reflect the amount of the deposit made on the debit of account 76 “Settlements with various debtors and creditors”, subaccount “Settlements on the deposit paid”, and on the credit of account 51 “Current account”.

To recognize all expenses associated with the auction, the organization must document not only the payment of the participant’s contribution, the issuance of a bank guarantee and the amount of compensation to the bank, but also the fact of participation in the competition.

In case of a negative result, the amount of the returned deposit is reflected in the accounting records by reverse entry: Debit 51 Credit 76. In case of a positive result, the deposit is also returned to the winner and is reflected in the accounting registers with similar entries.

If the deposit is returned to the applicant in double the amount (clause 5 of Article 448 of the Civil Code of the Russian Federation), then the amount exceeding the amount of the deposit paid is recognized as other income (clause 2 of PBU 9/99). Debit 51 Credit 91-1.

Tax accounting

The requirement to ensure contract execution is established by Federal Law No. 44-FZ dated April 5, 2013 “On the contract system in the field of procurement of goods, works, and services to meet state and municipal needs” (hereinafter referred to as Law No. 44-FZ). The funds received as security for applications are accounted for by the customer institution under activity code 3 “funds in temporary disposal” on a separate personal account. When and within what time frame are these amounts to be returned to bidders and the winning bidder? Can these funds be used to pay off penalties accrued in connection with non-fulfillment (improper) performance of the contract? How are transactions for the transfer of funds to secure an application reflected in the accounting accounts if the institution is a bidder? You will find answers to these and other questions in this material.

What are the requirements for securing applications?

Requirements for securing applications during competitions and auctions are established by Art. 44 of Law No. 44-FZ. Security for an application for participation in a competition or closed auction may be provided by the procurement participant by depositing funds or a bank guarantee. From the provisions of Art. 44 of Law No. 44-FZ it follows that when holding competitions and auctions, the customer is obliged to establish requirements for securing applications. At the same time, in the tender documentation and auction documentation, the customer must indicate the amount of security for the tender bids. From the provisions of paragraph 14 of Law No. 44-FZ, it follows that the amount of the application security should be from 1/2% to 5% of the initial (maximum) contract price or, if during auctions the initial (maximum) contract price does not exceed 3 million rubles. , 1% of the initial (maximum) contract price. The form of security for tender or auction bids (cash or bank guarantee) depends on the method of bidding.

Funds deposited as security for an application for participation in determining a supplier (contractor, performer) are returned to the account of the procurement participant during a tender and closed auction , and when an electronic auction is held, the blocking of such funds ceases in accordance with Part 8 of Art. 44 of Law No. 44-FZ within no more than one working day from the date of occurrence of one of the following cases (clause 6 of Article 44 of Law No. 44-FZ):

• receiving an application for participation in determining a supplier (contractor, performer) after the deadline for submitting applications;
• removal of a procurement participant from participation in determining the supplier (contractor, performer) or refusal to enter into a contract with the winner of the determination of the supplier (contractor, performer) in accordance with Parts 9 and 10 of Art. 31 of Law No. 44-FZ;
• receipt by the customer of a decision of the control body in the field of procurement on refusal to approve the conclusion of a contract with a single supplier (contractor, performer), and in the case of an electronic auction, receipt by the operator of the electronic site from the customer of the specified decision, sent no later than the business day following the date the customer receives the specified solutions.

The winning bidder, with whom a contract was concluded based on the results of competitive (auction) procedures, is returned the security within the time limits specified by the terms of the contract (Part 27, Article 34 of Law No. 44-FZ). In this case, it is possible to establish different deadlines for the return of contract security provided in cash or a bank guarantee (Letter of the Ministry of Economic Development of the Russian Federation dated August 18, 2015 No. D28i-2493).

note

In case of delay in fulfillment by the customer of obligations to timely return funds, the procurement participant, including those recognized as a supplier (contractor, performer), has the right to demand payment of penalties. The penalty is accrued for each day of delay in fulfilling the obligation, starting from the day following the day of expiration of the approved deadline for fulfilling the obligation. Such a penalty is set in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force on the date of payment of the penalty from the amount not returned on time or from the amount the blocking of which must be stopped (clause 29 of Article 44 of Law No. 44-FZ).

Law No. 44-FZ provides for cases when the return of funds deposited as security for auction or competition applications is not carried out, and in the case of an electronic auction, funds contributed as security for auction applications are transferred to the account specified by the customer and to in which, in accordance with the legislation of the Russian Federation, transactions with funds received by the customer are taken into account, or amounts of money are paid under a bank guarantee. Such cases include (clause 13 of article 44 of Law No. 44-FZ):

• evasion or refusal of the procurement participant to conclude a contract;
• failure to provide or provision in violation of the conditions established by Law No. 44-FZ, before the conclusion of the contract, to the customer of security for the execution of the contract.

In case of improper fulfillment (non-fulfillment) of obligations under the contract, is the security returned?

As we have already said, the terms and conditions for the return by the customer, including in the case of unilateral termination of the contract, to the supplier (contractor, performer) of funds contributed as security for the execution of the contract, are established and regulated by the contract. In case of failure to fulfill obligations under the contract, the customer does not return the contract performance security deposited in cash to the account specified by the customer (Letter of the Ministry of Economic Development of the Russian Federation dated July 15, 2015 No. D28i-2157). At the same time, the penalty cannot be paid at the expense of funds to ensure the execution of the contract, since it is a minor obligation under the contract, the execution of which is secured by funds deposited into the account specified by the customer (Letter of the Ministry of Economic Development of the Russian Federation dated July 15, 2015 No. D28i-2157). The penalty is paid by the executor separately independently or by court decision. At the same time, in the Letter of the Ministry of Finance of the Russian Federation dated July 1, 2015 No. 02-07-07/38257 shows the correspondence of invoices for the deduction of the amount of penalties (fines, fines) from the amount of the cash deposit received to secure the contract. And in the Letter of the Ministry of Economic Development of the Russian Federation dated July 15, 2015 No. D28i-2157, there is a note that clarifications of a government body have legal force if this body is endowed, in accordance with the legislation of the Russian Federation, with special competence to issue clarifications on the application of the provisions of regulatory legal acts. The Ministry of Economic Development by the current legislation of the Russian Federation, including the Regulations on the Ministry of Economic Development of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 5, 2008 No. 437, is not vested with the competence to clarify the legislation of the Russian Federation. However, since explanations regarding the application of the provisions of Law No. 44-FZ are given by the Ministry of Economic Development, in this matter one should rely on them, and not on the explanations of the Ministry of Finance, whose powers include resolving completely different issues. In our opinion, repayment of the penalty at the expense of the application security amount is unacceptable.

Here we note that in accordance with Part 7 of Art. 96 of Law No. 44-FZ, during the execution of a contract, the supplier (contractor, performer) has the right to provide the customer with security for the performance of the contract, reduced by the amount of fulfilled obligations stipulated by the contract, in exchange for the previously provided security for the performance of the contract. The calculation of the provided contract performance security is carried out in proportion to the amount of unfulfilled obligations (the supplier fulfilled the contract by 10%, therefore, the amount of the provided security must be reduced by 10% relative to the contract performance security provided by the contractor upon its conclusion). Replacing the method of securing the performance of a contract is possible only if the size of such security is reduced in proportion to the volume of fulfilled obligations (Letter of the Ministry of Economic Development of the Russian Federation dated 03/09/2015 No. D28i-593).

How do accounting records reflect the movement of funds received by the institution as collateral?

Funds transferred as monetary security, including to secure an application for participation in determining a supplier (contractor, performer), during a tender and closed auction, to secure the execution of a contract, as well as in other cases, by their economic nature, are not expenses of the institution (Letter of the Ministry of Finance of the Russian Federation dated April 27, 2015 No. 02-07-07/24261 “On the reflection in the accounting of budgetary and autonomous institutions of transactions for the transfer and return of cash deposits”).In accordance with the provisions of section. V Instructions No. 65n transactions leading to a decrease (increase) in funds and not related to the expenses (income) of institutions, including the outflow (receipt) of funds in the form of cash collateral (return of cash collateral) in the accounting and reporting of a budget institution, are reflected using the article 510 “Receipts to budget accounts” (610 “Disposals from budget accounts”) KOSGU.

A budgetary institution can act as both a contractor (bidder) and a customer under a contract. That is, the institution, depending on its role, either transfers the amounts of security under the contract itself, or records the received amounts in a separate personal account. If the institution acts as a customer, then the accounting of amounts received by the institution as security for the application is carried out through account 0 304 01 000 “Settlements for funds received for temporary disposal.” If the institution is the executor, then the transfer of funds to secure the application is reflected in account 0 210 05 000 “Settlements with other debtors”.

Let us remind you that the account is 0 210 05 in Instruction No. 157n was introduced by Order of the Ministry of Finance of the Russian Federation dated August 29, 2014 No. 89n. From the provisions of clause 235 of Instruction No. 157n it follows that account 0 210 05 000 is intended:

• to account for settlements with debtors for transactions where the institution provides security for applications for participation in a competition or closed auction, security for the performance of a contract (agreement), other collateral payments, deposits;
• to reflect in the accounting of budget income administrators calculations for taxes, fees, and other payments expected to be received, the obligation to pay which, in accordance with the current legislation of the Russian Federation, is considered fulfilled (according to the submitted declarations (calculations, other documents);
• to reflect settlements under agency contracts (agency agreements), contracts (agreements) with the participation of international financial organizations;
• to reflect other transactions that arise in the course of conducting the activities of the institution and are not provided for reflection on other accounts of the Unified Chart of Accounts.

Since Instruction No. 174n today is not brought into compliance with the provisions of Instruction No. 157n, it does not contain correspondence for account 0 210 05. However, the Letter of the Ministry of Finance of the Russian Federation dated July 1, 2015 No. 02-07-07/38257 for budgetary and autonomous institutions provides examples of reflection in accounts accounting and in the report (form 0503737) of the following operations:

• to withhold the amount of penalties (penalties, fines) from the amount of the cash deposit received to secure the contract;
• transactions with collateral amounts.

In this letter you can see the correspondence of accounts for account 0 210 05. We suggest using this letter and looking at examples of situations regarding the receipt and transfer of collateral amounts.

Example 1

In October 2015, the institution announced a competition to conclude a contract for carrying out routine repairs of the premises. The initial (maximum) contract price is RUB 300,000. The amount of security is 150,000 rubles. The terms of the contract stipulate that the customer returns the contract security within three working days from the date of signing the certificate of completion of work stipulated by the contract. The customer transferred an advance to the contractor in the amount of 30% of the contract value, which amounted to 90,000 rubles. The deadline is November 1, 2015. The terms of the contract stipulate that in case of untimely execution, the amount of security will not be returned. Since the contract was not executed on time, the security amount is at the disposal of the institution.

In the accounting accounts, transactions involving the receipt of collateral amounts into the income of the institution are reflected as follows:

According to the norms of clause 98 of Instruction No. 174n, the write-off from the balance sheet of an unrealistic amount of debt on advances provided is reflected on the basis of an accounting certificate (f. 0504833) with the attachment of supporting documents for the loan of the corresponding analytical accounts of account 0 206 00 000 “Calculations for advances issued » (0 206 21 660 – 0 206 26 660, 0 206 31 660 – 0 206 34 660, 0 206 41 660, 0 206 42 660, 0 206 52 660, 0 206 53 660, 0 206 62 660, 020663660, 020691660 ) and the debit of account 0 401 20 273 “Extraordinary expenses on transactions with assets” with the simultaneous reflection of the written-off amount on the off-balance sheet account 04 “Write-off debt of insolvent debtors”. In this regard, the advance amount under the contract will be listed on account 0 206 00 until the receivables are recognized as unrecoverable.

For untimely execution (non-fulfillment) of the contract, the contracting institution, depending on the terms of the contract, charges a penalty, fine, and penalties.

Example 2

The institution announced a competition to conclude a contract for carrying out work on routine repairs of premises. The initial (maximum) contract price is RUB 300,000. The amount of security is 150,000 rubles. The terms of the contract provide that the customer returns the contract security in proportion to the volume of work performed by the contractor under the contract. The customer transferred an advance to the contractor in the amount of 30% of the contract value, which amounted to 90,000 rubles. On October 3, 2015, the stage of work under the contract was completed, the volume of which amounted to 50% of the work performed under the contract.

In the accounting accounts, transactions for the return of collateral amounts are reflected as follows:

Example 3

The budgetary institution takes part in the auction and transfers security for its application. The amount of security is 100,000 rubles. Based on the results of the competitive procedures, the institution’s application was rejected, and the security amount was returned to the institution’s personal account.

In accounting, transactions for the transfer of funds as security for an application for participation in the auction will be as follows:

* * *

At the end of the article, we formulate conclusions:

1. Requirements for securing applications during competitions and auctions are established by Art. 44 of Law No. 44-FZ.
2. The funds received as security for the application for participation in the auction are returned to the account of the procurement participant within no more than five working days.
3. The period and conditions for returning the application security to the participant with whom the contract is concluded are determined by the terms of the contract.
4. In accounting, the amounts of security for applications are reflected through account 0 304 01 000 “Settlements for funds received for temporary disposal” (in the case when the institution is the customer), account 0 210 05 000 “Settlements with other debtors” (in the case when the institution acts as a contractor under the contract).

Instructions on the procedure for applying the budget classification of the Russian Federation, approved. By Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

Instructions for the application of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Instructions for the use of the Chart of Accounts for accounting of budgetary institutions, approved. By Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 No. 174n.

T. Obukhova
magazine expert
"Budget organizations: accounting and taxation", No. 12, December, 2015.