Jan 30, 2018
We continue to talk about the types of reporting for NGOs. Next in line is a report on the intended use of funds for 2017.
The report on the intended use of funds (hereinafter referred to as the Report) is included in the financial statements only by public organizations (associations) that do not carry out entrepreneurial activities and do not have sales of goods (works, services), with the exception of retired property.
The Report reflects the amounts received in the reporting and previous years as entrance, membership, voluntary contributions, and the amounts of other receipts.
In addition, the amount of funds spent in the reporting and previous years is deciphered.
Codes of lines of the Report on intended use of funds
We will give the line codes in accordance with Appendix N 4 to the Order of the Ministry of Finance of Russia dated 02.07.2010 N 66n, they can be downloaded Codes
The order of filling in the lines of the Report on the intended use of funds
opening balance
Line 6100 "Balance at the beginning of the reporting year"
This line reflects the amount of targeted financing at the beginning of the reporting year and at the beginning of the previous year.
This is the incoming credit balance on account 86 "Target financing".
If the organization carried out entrepreneurial activities and made a profit from this activity, the balance of the profit should also be reflected in line 6100.
The profit received by a non-profit organization after the accrual of income tax is added to the funds of targeted financing.
This operation is reflected in the posting:
Debit 99 Credit 86 - reflects the amount of profit received from entrepreneurial activity, which is attached to the means of targeted financing.
Section "Received Funds"
This section reflects receipts in the form of entrance, membership and voluntary contributions, as well as income from entrepreneurial activities and other receipts in the reporting and previous years.
Line 6210 "Entry fees",
line 6215 "Membership fees",
line 6220 "Target contributions",
line 6230 "Voluntary property contributions and donations"
These lines reflect the amounts of contributions received in the reporting year and in the previous period from the budget from the participants and founders of the organization, sponsors, etc., according to analytical accounting on account 86 "Target financing".
Please note: contributions can be transferred to a public organization not in cash, but in the form of property.
Such receipts are reflected in the debit of the accounts of material assets (08 "Investments in non-current assets", 10 "Materials", etc.) in correspondence with the credit of account 86 "Target financing".
The amount of contributions received in kind should be shown in line 6230.
Line 6240 "Profit from income-generating activities"
This line reflects the amount of profit received from doing business in the reporting year and in the previous period.
Line 6240 is filled in the Report only by those non-profit organizations that carried out entrepreneurial activities in the reporting and (or) previous years.
Recall that such organizations use this form when compiling explanations for the annual financial statements.
Line 6250 "Other"
This line reflects other receipts that are not reflected in lines 6210 - 6230.
These can be amounts of state aid, amounts received for the implementation of any specific goals (if they are not entrance, membership, targeted or voluntary property contributions), amounts received as a result of the sale of fixed assets and other property, etc.
When forming the indicator of line 6250, it is necessary to remember the principle of materiality.
Amounts that are significant in terms of quantity or quality should be reflected in additional decoding lines or in an explanatory note.
Line 6200 “Total funds received”
This is the summary row for the Funds Received section. It reflects the sum of the indicators of lines 6210 - 6250.
For public organizations that do not carry out entrepreneurial activities (except for the sale of property), the indicator of line 6200 must match the credit turnover on account 86 “Target financing” of the reporting and previous periods.
Funds used section
This section shows how the proceeds received by the public organization are used.
Lines 6310 - 6313 "Costs for targeted activities"
These lines reflect the amounts of expenses incurred by the public organization in connection with the activities provided for by its charter.
To decipher the total amount reflected in line 6310, the Report on the earmarked use of funds received provides decoding lines 6311 “Social and charitable assistance”, 6312 “Conferences, meetings, seminars, etc.” and 6313 "Other events".
Initially, the costs of carrying out activities related to the statutory activities of the organization are formed in the debit of account 20 "Main production" in correspondence with the accounts of settlements with suppliers, contractors and other debtors (accounts 60 and 76). Then these expenses are written off at the expense of special-purpose financing (Debit 86 Credit 20). Thus, line 6310 and decryption lines reflect the analytical data of the debit turnover on account 86 in correspondence with account 20.
When forming the "Use of funds" section, it is necessary to remember the principle of materiality.
If the amount on line 6313 "Other activities" is significant, you need to add additional lines that will decipher the indicator of line 6313.
They should reflect what kind of activities were carried out. The decoding of the indicator of line 6313 can be given in the explanatory note.
Lines 6320 - 6326 "Expenses for the maintenance of the administrative apparatus"
These lines reflect the amount of expenses for the maintenance of a public organization. The Report form approved by the Ministry of Finance of Russia contains the following deciphering lines for line 6320:
line 6321 "Expenses related to wages (including accruals)". It reflects the amount of accrued wages of employees (including administrative staff and employees such as cleaners, secretaries, etc.) together with the amount of accrued contributions to compulsory pension insurance, compulsory medical and social insurance;
line 6322 “Payments not related to wages”, which reflects other payments to employees of a non-profit organization. If in the reporting and previous periods the organization did not make such payments, then this line in the form is not filled out;
line 6323 "Expenses for business trips and business trips";
line 6324 "Maintenance of premises, buildings, motor vehicles and other property (except for repairs)";
line 6325 "Repair of fixed assets and other property";
line 6326 "Other".
Expenses for the maintenance of a non-profit organization are accounted for in the debit of account 26 “General business expenses” in correspondence with the corresponding settlement accounts. The costs of maintaining a non-profit organization at the expense of targeted financing are written off to the debit of account 86 "Target financing" from the credit of account 26 "General business expenses" (Debit 86 Credit 26).
Thus, when forming the indicators of line 6320 and decryption lines, analytical data of the debit turnover on account 86 in correspondence with account 26 are used.
Line 6330 "Acquisition of fixed assets, inventory and other property"
This line reflects the amounts of special-purpose financing used in connection with the acquisition of fixed assets and other inventory items.
The indicator of this line is formed according to the analytical data of the debit turnover of account 86 "Target financing".
Line 6350 "Other"
This line reflects the amounts of earmarked funds used that are not included in other lines of the “Funds Used” section.
Line 6300 "Total funds used"
This line is the total for the Funds Used section.
It reflects the entire amount of targeted funding used by the organization in the reporting and previous years.
The indicator of this line is formed as the sum of the indicators of lines 6310 “Expenses for targeted activities”, 6320 “Expenses for the maintenance of the administrative apparatus”, 6330 “Acquisition of fixed assets, inventory and other property” and 6350 “Other”.
If the organization did not carry out entrepreneurial activities in the reporting and (or) previous years, the indicator of line 6300 must match the debit turnovers on account 86 “Target financing” for the reporting and previous years.
Balance at the end of the year
Line 6400 "Balance at the end of the reporting year"
This is the summary line for the Report.
It reflects the amount of unused targeted funding received by a public organization in the reporting and previous periods.
The indicator of line 6400 is calculated as the sum of the balance of funds at the beginning of the period (indicator of line 6100) and the amount of funds received (indicator of line 6200) minus the amount of funds used (indicator of line 6300).
The value in line 6400 should be equal to the balance of account 86 "Target financing" at the end of the period.
If the balance of account 86 is debit, then line 6400 is a negative value and should be enclosed in parentheses.
The explanatory note should explain the reasons for the formation of such a result.
Linking indicators of the Report on the intended use of funds received
| N | Reporting rate | What should match | Under what conditions |
| 1 | 2 | 3 | 4 |
| 1 | Column "For the reporting year" section "Targeted financing" line 100 "Remainder funds to start reporting year" Form No. 6 |
With column indicator 3 line "target financing" form N 1 |
Always |
| With graph indicator "special-purpose financing" line 100 "Balance on January 1 of the reporting year" sec. I "Changes capital" form N 3 |
Always | ||
| 2 | Column "For the reporting year" section "Share Fund" line 100 "Remainder funds to start reporting year" Form No. 6 |
With column indicator 3 line "Unit fund" form N 1 |
Always |
| With graph indicator "Share Fund" line 100 "Balance on January 1st reporting year, section I "Capital Changes" forms N 3 |
Always | ||
| 3 | Column "For the reporting year" section "Targeted financing" line 240 “Income from entrepreneurial activities" form N 6 |
With column indicator 3 lines 470 "retained profit (uncovered loss)" form N 1 |
If at the beginning reporting year There are NGOs undistributed profit and all the amount of that profit aimed at financing activities of NGOs (NPO does not send net profit last year on payment of dividends and other amounts distributed income, for increase share savings members consumer cooperative, not produces contributions to reserve and others trust funds and so on.) |
| With graph indicators "special-purpose financing" and "retained profit (uncovered loss)" line "The direction of the net previous year's profit for financing statutory activities" sec. I "Changes capital" form N 3 |
Always | ||
| 4 | Column "For the reporting year" section "Share Fund" line 240 “Income from entrepreneurial activities" form N 6 |
With column indicator 3 lines 470 "retained profit (uncovered loss)" form N 1 |
If at the beginning reporting year consumer there is a cooperative undistributed profit and all the amount of that profit aimed at share increase fund (growth share savings) (cooperative not directs the net profits of the past years to pay dividends and other amounts distributed income, for financing activities cooperative, not produces contributions to reserve and others trust funds and etc.) |
| With graph indicator "retained profit (uncovered loss)" line "Increasing share fund through growth accumulations" sec. I "Capital Changes" forms N 3 |
Always | ||
| 5 | Column "For the reporting year" section "Targeted financing" line 260 "Total received funds" forms N 6 |
With the sum of indicators for column "target financing" lines "The direction of the net previous year's profit for financing statutory activities", 123 "Increase the value capital through reorganization legal entity", "Increasing the magnitude capital through admission of new members, "Increasing the magnitude capital through receiving funds target financing" and other possible positive indicators for this column of section I "Changes capital" form N 3 |
Always |
| 6 | Column "For the reporting year" section "Share Fund" line 260 "Total received funds" forms N 6 |
With the sum of indicators for column "Share fund" lines "Increase mutual fund at the expense increase in share savings", 123 "Increase the value capital through reorganization legal entity", "Increasing the magnitude capital through increase in size share contributions, "Increasing the magnitude capital through admission of new members, "Increasing the magnitude capital through making shares contributions”, “Increase amount of capital for deposit account additional shares contributions" and other possible positive indicators for this column of section I "Changes capital" form N 3 |
Always |
| 7 | Column "For the reporting year" section "Targeted financing" line 330 “Acquisition fixed assets, inventory and other property” form N 6 |
With graph indicator "special-purpose financing" line "Use trust funds funding for investment goals" sec. I "Changes capital" form N 3 |
Always |
| 8 | Column "For the reporting year" section "Share Fund" line "Transfer property to members cooperative" form N 6 |
With graph indicator "Mutual Fund" string "Reducing the value capital through transfer of ownership shareholder of an apartment, cottage, garage, other property sec. I "Changes capital" form N 3 |
Always |
| 9 | Column "For the reporting year" section "Targeted financing" line 340 “Expenses, Related entrepreneurial activity” form N 6 |
With column indicator 3 lines 470 "retained profit (uncovered loss)" form N 1 |
If at the beginning reporting year There are NGOs uncovered loss and the whole amount of it loss covered for fund account target funding |
| With graph indicator "special-purpose financing" line "Loss coverage" sec. I "Changes capital" form N 3 |
Always | ||
| 10 | Column "For the reporting year" section "Share Fund" line 340 “Expenses, Related entrepreneurial activity” form N 6 |
With column indicator 3 lines 470 "retained profit (uncovered loss)" form N 1 |
If at the beginning reporting year There are NGOs uncovered loss and the whole amount of it loss covered for fund account mutual fund |
| With graph indicator "Mutual Fund" string "Loss Coverage" sec. I "Changes capital" form N 3 |
Always | ||
| 11 | Column "For the reporting year" section "Targeted financing" line 360 "Total funds used" forms N 6 |
With the sum of indicators for column "target financing" lines "Increasing share fund through growth accumulations", "Contributions to the reserve and other trust funds, "The use of funds target financing for investment purposes, "Loss Coverage", 133 "Reducing the value capital through reorganization legal entity", "Reducing the value capital through exit member from the organization, "Reducing the value capital through use of funds target financing for current activities" and other possible negative indicators for this column of section I "Changes capital" form N 3 |
Always |
| 12 | Column "For the reporting year" section "Share Fund" line 360 "Total funds used" forms N 6 |
With the sum of indicators for column "target financing" lines "Contributions to the reserve and other trust funds, "The use of funds target financing for investment purposes, "Loss Coverage", 133 "Reducing the value capital through reorganization legal entity", "Reducing the value capital through exit member from the organization, "Reducing the value capital through transfer of ownership shareholder of an apartment, cottage, garage, other property, "Reduction amount of capital due to redemption incremental shares" and other possible negative indicators for this column of section I "Changes capital" form N 3 |
Always |
| 13 | Column "For the reporting year" section "Targeted financing" line 400 "Remainder funds at the end reporting year" Form No. 6 |
With column indicator 4 line "target financing" form N 1 |
Always |
| With graph indicator "special-purpose financing" line 140 "Balance on December 31 of the reporting year" sec. I "Changes capital" form N 3 |
Always | ||
| 14 | Column "For the reporting year" section "Share Fund" line 400 "Remainder funds at the end reporting year" Form No. 6 |
With column indicator 4 line "Unit fund" form N 1 |
Always |
| With graph indicator "Share Fund" lines 140 "Balance at 31 December reporting year, section I "Capital Changes" forms N 3 |
An example of filling out the Report on the intended use of funds can be downloaded
We remind you that if you have any questions, you can ask our specialists in the feedback form ....
New form "Report on the intended use of funds received" officially approved by the document Order of the Ministry of Finance of the Russian Federation of July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of the Russian Federation of October 5, 2011 No. 124n, of April 6, 2015 No. 57n).
For more information on how to apply the "Report on the intended use of funds received" form:
- Reports of joint-stock companies
Balance; -income statement; - statement of changes in equity; - cash flow statement; - a report on the intended use of the funds received (in case ...) to the financial statements. -balance sheet; -income statement. In that case... ; priority areas of activity; report of the board of directors (supervisory board) on the results of development by ... in monetary terms; development prospects; report on the payment of declared (accrued) dividends on...
- Donations to a sports institution
Incomes of the current period on the basis of a report on the intended use of donation funds provided to the donor 2 401 ... authorities at the place of their registration report on the intended use of the funds received as part of the tax return (in ... 07 “Report on the intended use of property (including funds), works, services received within the framework of... charitable activities, earmarked receipts, earmarked financing" (hereinafter referred to as the report...
- Gifts, donations, sponsorship: how to account for income tax purposes?
Non-cash funds or the use of property provided by the philanthropist to the institution; get information about the targeted spending ... accounting for a report on the targeted use of the funds received as part of the tax return. Such a report is sheet 07 “Report on the intended use of property ... (including cash), work, services received ...
- Submit financial statements for 2018
The result and cash flow for the reporting period, which ... @. Statement of financial results Statement of changes in equity Statement of cash flows Statement of the intended use of funds received Subjects... PA-4-6/13687@. Statement of financial results Non-profit organizations Accounting... -01-10/46137. Statement of financial results Statement of the intended use of funds Accounting statements can be... filled in the balance sheet and statement of financial results. Important! ...
- Features of accounting and reporting of a private institution
It consists of a balance sheet, a report on the intended use of funds and a report on financial results (clause 2 ... for profit. At the same time, funds received by institutions for the maintenance and maintenance ... accounting for such funds and their use in accordance with the conditions for obtaining Upon completion ... must submit to the tax authority a report on the intended use of the funds received (sheet 07 of the tax declaration ... 2 article 149 of the Tax Code of the Russian Federation).Target funds received by associations (entry and membership fees ...
- Peculiarities of Accounting and Reporting of a Public Association
From the balance sheet, the report on the intended use of funds and the report on financial results (p. ... income tax. Important! Funds received by associations for the maintenance and management of ... targeted revenues that are not subject to taxation, only if if the funds received ... are required to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the declaration under ... Article 149 of the Tax Code of the Russian Federation).
- Features of accounting and reporting of NOU
It consists of a balance sheet, a report on the intended use of funds and a report on financial results (clause 2 ... income tax. At the same time, funds received by institutions for the maintenance and maintenance ... accounting for such funds and their use in accordance with the conditions receipt. Upon completion ... is obliged to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the tax declaration ... .146 of the Tax Code of the Russian Federation).
- Types of "zero" reporting
... » Statement of financial results Statement of changes in capital Statement of cash flows Statement of the intended use of funds received For ... entrepreneurship in electronic form» Statement of financial results For non-commercial ... PZ-1/20015. Report on financial results Report on the intended use of funds Important! An individual entrepreneur is allowed ... does not have registered vehicles, then report not ... the reporting period of cash flows; no objects of taxation on ...
- Tax incentives for NPOs, confirmation procedure (part 2)
The list is exhaustive. At the same time, the funds received by the NPO for their maintenance and ... accounting for such funds and their use in accordance with the terms of receipt. Upon completion ... is obliged to submit to the tax authority a report on the intended use of the funds received (sheet 07 of the tax declaration ... profit). Property received within the framework of earmarked revenues and used for other than its intended purpose is taken into account ... benefits and grounds for their use by taxpayers. For example, exempt from...
- Reorganization of the company: draw up a deed of transfer and balance sheet (part 2)
Making an appropriate entry in the Register (on the organizations that have arisen - during reorganization ... forms of merger, division and transformation, on the termination of the activities of the last of the affiliated ... date of entry in the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity ... balance sheet; report on financial results Statement of changes in equity Statement of cash flows Statement of the intended use of funds received As ... the date of entry in the Unified State Register of Legal Entities on the creation of a new company If ...
- Arbitration practice: misuse of budgetary funds and compulsory medical insurance funds
Receiving. The main documents, in accordance with which these funds are spent, are the law on ... state (municipal) financial control on compensation caused to the Russian Federation, the subject of the Russian Federation ... with income. When providing heat supply organizations with reports on the actual volumes of thermal energy, ... the court concluded that the funds of the regional budget were misused in the amount of ... 25% of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other purposes.
- Funds of owners of premises in MKD for repairs: accounting with the management company
Received by the taxpayer as part of targeted financing. Targeted financing includes property received by the taxpayer and used ... by him for the purpose determined by the organization (individual) - the source of the target ... 07 “Report on the intended use of property (including cash), works, services received within...
- Judicial Practice Analysis: Misappropriation of Budgetary Funds
As misuse of public funds. Arguments of the Department of the Federal Penitentiary Service on the subsequent recovery of funds used for other ... issued funds from the cash desk of the organization under the report on travel expenses, which ... estimates, these actions indicate the misuse of budget funds (see Resolution AC VSO ... % the amount of funds received from the budget of the budget system of the Russian Federation, used for other purposes....
- Features of accounting and reporting of HOA
It consists of a balance sheet, a report on the intended use of funds and a statement of financial results (clause 2 ... funds received as targeted financing are exempt from taxation. Target financing includes property ... that received the funds of targeted financing indicated funds are considered as subject to taxation from the date of their receipt ... .146 of the Tax Code of the Russian Federation). At the same time, targeted funds received by the HOA (entry and membership fees ...
- Features of accounting and reporting of funds
The accounting of funds is the organization of the accounting of funds for special purpose financing. In the standard program "1C ... 1 "Assignment of target funds", subconto 2 "Agreements", subconto 3 "Movement of targeted funds"). However, such ... No. 7-FZ). That is, the income received from such activities is accounted for ... funds in the bank). The net profit received from commercial activities is included in the target ... consists of a balance sheet, a report on the intended use of funds and annexes to them (p ...
The service allows:
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Download the report form on the intended use of funds (Form F-6)
The form of the report on the intended use of funds was approved by Order of the Ministry of Finance of Russia dated 02.07.2010 No. 66n (as amended by Order of the Ministry of Finance of Russia dated 06.03.2018 No. 41n).
What's new in this form as of May 27, 2018:
the “Note” column has been added to the table of the form F-6, in which it is necessary to write the number of the Note to a separate line of the report.
We report on the use of funds correctly
At the end of the year, any organization that has received funds in the form of additional payments during this time, whether it be membership fees or voluntary donations, as well as other sources of material income, is obliged to report on their use. The report itself has a clearly regulated and legislatively approved form No. 6 (OKUD 0710006). The document also reflects those funds that the company did not use during the reporting period. It is worth dwelling in more detail on how exactly all sections of this document are filled out.
"Opening Balance"
This section contains data on the amounts of targeted cash receipts and funds received by the company from its core activities at the beginning of the period under review or at the end of the previous one.
"Funds received"
This section is filled with data on all membership, voluntary or entrance fees received by the organization. In addition, it is here that you should indicate the amount that was received as a result of your main business activities, as well as the money received from the sale of the company's fixed assets and as state support.
"Funds Used"
This section contains the rationale for all company costs. In particular: Expenses for targeted activities, Expenses for maintaining the administrative apparatus, Acquisition of fixed assets, inventory and other, Other expenses.
"Balance at the end of the year"
It displays the amount remaining from the funds received earlier at the beginning of the reporting period. At the same time, it is worth knowing that if the expenses exceeded the funds available to the enterprise, the “balance” indicator is indicated in parentheses, and an explanatory note is attached to the document.
How to fill out form No. 6 report on the intended use of funds - a brief instruction
To better understand the principle of working with a document, you should consider in detail the principle of filling it out in line-by-line mode.
Section 1
Line 6100 (“Balance at the beginning of the reporting year” reflects the amount of the credit balance on account 86 “Target financing” at the beginning of the year). If this line contains a credit balance, then the company did not have time to use all the funds received before the end of the reporting period. It is also proposed to indicate the total commercial profit of the organization minus the mandatory tax deductions.
For non-commercial organizations, reporting is submitted in a simplified version with the obligatory reflection of the balance sheet, as well as reports on profits, expenses and the intended use of funds received.
Section 2
Line 6200 (“Total Funds Received”, consisting of the total sum of the values in lines 6210-6250, except for the information entered in line 6100):
Lines 6210 (“Entry Fees”) and 6215 (“Membership Fees”) contain data on contributions received and due.
Line 6220 (“Targeted contributions”) includes information about:
- charitable sums;
- grants;
- equity financing of the overhaul of apartment buildings;
- budgetary funds allocated for the implementation of the statutory activities of organizations of a non-profit plan;
- material receipts from the founders;
- property transferred to religious organizations for the implementation of their statutory activities;
- monetary contributions of gardeners and summer residents for the purchase of public facilities;
- money for the formation of target capital.
Line 6230 (“Voluntary property contributions and donations”) is relevant if funds were allocated for the statutory activities of the company by other legal entities and individuals. The same line also records the debt of organizations and individuals for contributions and donations.
Line 6240, dedicated to the business profit of the company, is filled in with data from the income statement. It prescribes the net profit received in the reporting year.
Line 6250 reflects all cash receipts related to the statutory activities of a non-profit organization that are not included in other sections.
Section 3
Line 6300 (“Total funds used”) Here the sum of the data of lines 6310-6330, 6350 is entered. The data of lines 6311-6313 and 6321-6326 are excluded from the calculation. Line 6310, showing the costs of targeted activities, is the sum of the indicators of lines 6311-6313.
Line 6311 indicates data on social and charitable assistance. Moreover, this charitable support can be both in monetary form and in the form of certain works or services.
Line 6312, which is called "Conferences, meetings, seminars" contains data on the costs of all the events listed. Expenses for events that do not have charitable purposes are shown in line 6313 (“Other events”).
The sum of the data specified in Lines 6321-6326 is entered in Line 6320, devoted to the costs of maintaining the administrative apparatus.
Payroll costs are recorded in line 6321. They include salaries, bonuses, incentives and vacation pay. All other benefits and co-payments are reflected in line 6322.
Line 6323 (“Expenses for business trips and business trips”) usually does not cause any difficulties for fillers. It includes the cost of travel, accommodation, as well as the issuance of a visa and passport.
The costs of maintaining movable and immovable property (except for repairs) are recorded in line 6324. This may include rent, utility bills, fuel costs, and so on.
Well, the repair itself, that is, the costs associated with it, are entered in line 6325. Everything that was not included in the complete list of lines of this document, in particular: payment for telephone communications, the Internet and other expenses is indicated in line 6326.
As for the amount of actual expenses for the purchase of fixed assets and inventories, it is written in line 6330.
Payments related to taxes on property and land, as well as payment for various types of services of banks, audit offices and similar organizations are entered in Line 6350.
Section 4
The final touch of the voluminous report is line 6400 called "Balance at the end of the reporting year." Here, the credit balance on account 86 is written, which is current at the end of the reporting period. It is the sum of the figures in lines 6100 and 6200, with the exception of line 6300.
The formula looks like this: 6400 = page 6100 + page 6200 - page 6300.
If all receipts are used for their intended purpose, then there will be a dash in line 6400, since this is how the document reflects the complete absence of a difference between receipts and expenses.
At the end of the reporting period, each organization must complete the required documents. One of them is a report on the intended use of the funds received. This is an accounting document that is compiled by non-profit organizations (NPOs). It reflects exactly what funds are received by these institutions, and where they are spent.
This document, together with its appendices, is needed for:
- submission to the tax authorities;
- submission to the territorial bodies of statistics;
- disclosing information to third parties (for example, those who have made contributions and want to know where the money was spent).
Who fills it out and when
According to the law of the Russian Federation No. 402-FZ “On Accounting” of December 6, 2011, this document is formed after the end of the reporting period, that is, annually. According to paragraph 2 of Art. 14 of the aforementioned regulatory legal act, it is made up of all NCOs.
And here it doesn’t matter at all whether the organization uses a simplified accounting system or a regular one, whether it is on or on a special one (for example,). All of them are required to document within three months after the end of the reporting period.
You can learn more about all NPO reporting from the following video:
For this report, the legislation provides for Form No. 6. The Ministry of Finance, in its order No. 66 dated 02.07.10, established a list of codes that are used to submit this document to the territorial offices of Rosstat and other executive authorities. This form is advisory in nature, organizations can, as necessary, supplement it with their indicators for a more optimal display of data.
All amounts are shown in thousands or millions of rubles.
Let us analyze which sections the document in question contains and the content of each of them. It should be said right away that the filling goes in two columns - the reporting and the previous years.
Balance at the beginning of the reporting period. Here it is necessary to indicate the carry-over amount of the balance from the previous period, that is, funds that were not spent last year. This balance is taken from the credit of account 86. The profit that the organization received while doing business is also entered here.
Received funds. Here, line by line, cash receipts for the entire period are displayed. These include various types of contributions:
- introductory - funds that are once payable upon entry of new members and go to the initial formation of fixed assets;
- membership fees are most often paid annually by NPO participants and directed to the implementation of the activities for which the institution was created, and to its current expenses;
- earmarked contributions are receipts that go to specific purposes and cannot be spent on something else;
- voluntary (including donations) are made by any persons - legal entities, individuals, as well as non-residents of the Russian Federation on a voluntary basis.
It also includes the profit that the institution receives (from entrepreneurial activity) and other income. The latter can be funds from state funding, money from the sale of property of the organization, etc.
Funds used. This section reflects the purposes for which the funds received were spent. They are divided into:
- Expenses for targeted events, which include social and charitable assistance and all various seminars, conferences, etc.
- The costs of maintaining the administrative apparatus can be written off only in the part that went to the implementation of the main activity of the organization, but not entrepreneurial. These include:
- wages and everything connected with it - bonuses, compensations, accrued contributions to extra-budgetary funds, etc .;
- amounts, the payment of which is not related to wages - for the most part, these are vacation pay, including payment for unused vacation, etc .;
- reimbursement of travel and business travel expenses;
- expenses for the maintenance of buildings, premises (including their rent), transport and other similar property intended for carrying out the activities of the organization specified in its charter;
- repair of fixed assets and other property;
- other costs, which include payment for communications, providing the organization with office supplies, costs for legal and other similar assistance, etc.
- The funds that went to purchase fixed assets, inventory and other property also include expenses for technical re-equipment, reconstruction, modernization, etc.
- Other costs include everything that was not included in the above categories from the debit of account 86.
Balance at the end of the reporting year. If, according to the results of the reporting period, the expenditure part exceeds the income, then the difference is indicated in parentheses, and an explanatory note is attached to the document.
According to the Federal Law, all objects of entrepreneurial activity develop, compile and submit financial statements on the basis of accounting conducted during the year. Among them is form 6, which is intended for a report on the intended use of funds.
You can download the report form on the intended use of funds in the form OKUD 0710006 at.
Form 6 is submitted in the package of general documents for annual reporting. It is presented by enterprises that are non-profit. This document was approved by the 66th Order from the Ministry of Finance. The form must be submitted together with the rest of the reporting documents no later than three months after the end of the tax period for which the documentation is being prepared.
The reporting form is classified according to OKUD 0710006. The Ministry of Finance on its official resources allows you to download the form and then fill it out by hand or by machine.
The form proposed by the Ministry of Finance is optional and can be adjusted to suit the needs of the enterprise. For example, some sections can be added to it if there is a need for them.
What the report on the intended use of funds displays
The report on the intended use of the funds received is a systematic data on what funds were received from membership or voluntary contributions, as well as the balances of these funds on the accounts on the date called the reporting date. Moreover, the data show not only for the period that is described, but also for the previous one, which allows us to consider in more detail the dynamics of the use of funds, their quantity, as well as balances compared to the previous period.
It is worth noting that this report also shows what funds came from budgetary sources. For example, as assistance from the state. They show not only the balances for each of the directions at the beginning and end of the period, but also the processes of receipt and expenditure during it.
It is also necessary to indicate that this report serves as some addition to the balance sheet as. Some structures may legally constitute a simplified version of this document.
So, we can conclude that reporting form No. 6 is used when the enterprise has income from voluntary, membership, introductory sources, as well as from entrepreneurial activities and even the sale of some property. Such receipts, as well as their use, must be reflected not only in the balance sheet, but also in this reporting form as a specific explanation for the balance sheet items. This report also shows where, how and how much these funds are spent.
Structural design
Includes four sections. Each of them must be completed. Structural organization is worth a closer look.
- The 1st part is called the "Incoming Balance". It shows what funds the company has from the above sources at the beginning of this tax period, as well as how much it had at the end of the previous period.
- The 2nd part indicates "Incoming funds". The name speaks for itself, here we display all the financial receipts of the company.
- The 3rd part is called "Means used". It not only reflects how much was spent, but also the purpose for which the costs went. The list of goals begins with targeted activities, such as charity events, and ends with the cost of retaining the administrative apparatus.
- 4th part "Balance at the end of the year". This section displays those funds that the company did not use in this reporting period. That is, which remained on the accounts.
Filling order
The document is filled in, starting with the data characterizing the enterprise. Then, data is entered by sections, namely: balances from last year, new receipts, expenses associated with this type of funds, including the targeted use of budget funds. Calculations are carried out for all sections and the column containing the result data is filled.
It should be noted that there are situations when the amount of expenses exceeds the amount that was received. In this case, the result data, like all negative indicators, is written in parentheses, which indicates a minus amount. Such a situation cannot remain uncommented, and explanations are being made on it, which describe the reasons for its occurrence and ways to cope with it.
The drawn up document is certified by the signature of the chief accountant, the person who manages this organization, and the date of compilation is also set. The report is included in the general package of documents and submitted for consideration.
So, the report on the intended use of funds, being an independent document, still refers to the balance sheet, as it provides certain explanations for its articles. It is submitted as part of the general annual financial statements, and is compiled on the basis of the reporting period under study and the one that preceded it.