KVR: transcript. What does KVR mean? Which kvr and kosga to use for government procurement Kps 853 transcript

Expense type code 853 reflects the payment of other payments not classified as other subgroups and elements of CVR 800.

Let's look at how KVR 853 is used in 2019 and what KOSGU codes it corresponds to. At the end of the article, you can download the current compliance table between KOSGU and KVR in 2019 or use the service to determine the classification code.

Decoding of KVR 853 for 2019

CVR 853 reflects the payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including:

fines (including administrative), penalties (including for late payment of taxes and fees);
administrative payments and fees, in particular the enforcement fee under Article 112 of the Law of October 2, 2007 No. 229-FZ;
remuneration to the arbitration (competitive) manager;
fines and fees based on acts of other bodies and officials in cases of administrative offenses;
patent fees, including to international organizations;
compensation to employees for delayed wages provided for in Article 236 of the Labor Code of the Russian Federation (including on the basis of court decisions);
fees for negative impact on the environment;
payments in the form of shares, membership and other contributions (except for contributions to international organizations);
payments for the purpose of payment by recipients of budget funds to secure applications during competitions and auctions for the supply of goods, works, services for state (municipal) needs in cases provided for by Law of April 5, 2013 No. 44-FZ;
compensation to citizens and organizations for damage they suffered as a result of the alienation of their property, including the demolition of unsafe housing;
expenses of budgetary and autonomous institutions for servicing their debt obligations;
deduction of money to the trade union organization for cultural and physical education work;
payments to compensate for damage caused to roads by heavy vehicles.

Tax fines and CVR 853

For non-payment of tax, a budgetary, state-owned or autonomous institution may be fined. True only if the tax is not paid (in whole or in part) at the end of the tax period. If we are talking about advance payments, then they will not be fined, but penalties will be charged for each day of delay (including holidays and weekends). This is established by paragraph 3 of Article 58 of the Tax Code of the Russian Federation.

The fine is 20 percent. When making calculations, tax authorities will base their calculations on the amount of arrears. Penalties are also charged for late payments.

Pay tax fines using expense type code 853.

Administrative fines

Gross violations of accounting and budget accounting rules may result in a distortion of the tax amount. And if the amount was distorted by at least 10 percent, they will be held administratively liable. First of all, the chief accountant of a state-owned, budgetary autonomous institution. Fine - from 2000 to 3000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation). The head of the institution may also be held accountable.

The institution may pay a fine for the employee. Administrative fines will need to be shown according to KVR 853.

Download a cheat sheet with the latest changes in the CVR:

Note! It is important to use the correct CWR codes to avoid errors in accounting and reporting.

Compensation for delayed wages

Article 236 of the Labor Code of the Russian Federation provides compensation for delayed wages for employees.

Federal Law No. 272-FZ of July 3, 2016 also established requirements for the timing of salary payment. According to the new rules, the amount of compensation (percent) for delayed wages (Article 236 of the Labor Code of the Russian Federation) cannot be less than 1/150 of the key rate of the Central Bank of the Russian Federation of the amounts not paid on time for each day of delay. Previously, the minimum was 1/300 of the refinancing rate. Let us remember that at the beginning of the year the refinancing rate was equalized to the key rate.

The calculation procedure itself has not changed. As before, calculate compensation separately for each payment. If the institution delayed both the advance and the remaining salary, calculate compensation for both amounts.

Count the duration of the delay in calendar days. The first day is the one that follows the established salary payment date. The last day is the date of its actual issue.

Example

Due to a lack of money in the institution’s personal account, the employee was given a salary of 50 thousand rubles. not June 20 (as expected), but July 4.

The money was transferred to the employee’s bank card with a delay of 14 days.

50,000 rub. x 10.5% : 300 x 14 days. = 245 rub.

50,000 rub. x 10.5% : 150 x 14 days. = 490 rub.

In the second option, the amount is twice as much.

We talked more about calculating compensation for delayed wages in a separate article.

Compensation for delayed wages should be reflected in CVR 853.

Please note that sanctions for late wages and other payments have become higher. Corresponding amendments were made to Article 5.27 of the Code of Administrative Offenses of the Russian Federation. They were identified as a separate offense (clauses 6, 7 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

An institution or its director will be fined in the following cases:

for delay of wages and other payments due to the employee or part of such payments;
if the salary established for the employee is below the minimum wage.

The fines will be as follows:

for an institution – from 30 thousand to 50 thousand rubles;
for officials – from 10 thousand to 20 thousand rubles.

In case of repeated violation, the institution faces a fine of up to 100 thousand rubles, and an official - up to 30 thousand rubles.

You also pay such fines under KVR 853.

Please note that officials have changed the expense type code, which takes into account the costs of paying compensation and the insurance premiums accrued for it. Now post these amounts according to CVR 853 “Payment of other payments”. Use this code when paying compensation by court decision. Basis - letter of the Ministry of Finance of Russia dated April 29, 2016 No. 02-05-10/25424.

Pollution fee

Since 2017, institutions have reflected fees for negative environmental impacts by type of expense 853.

If an institution intends to participate in a competition or auction as a supplier or performer, then the application security in this case must also be listed by type of expense 853.

Institutions pay pollution fees no later than March 1 of the year following the reporting period (Clause 3, Article 16.4 of Law No. 7-FZ). Payers make quarterly advance payments throughout the year.

Compliance with KVR 853 and KOSGU in 2019

KVR 853 corresponds to KOSGU 233, 252, 290 and 530, decoding:

233 Servicing debt obligations of institutions, in terms of costs associated with servicing their debt obligations by state (municipal) budgetary, autonomous institutions;
252 Transfers to supranational organizations and foreign governments, in terms of mandatory payments and fees paid outside the territory of the Russian Federation in foreign currency (taxes and fees paid to the budget system of the host country (foreign state));
290 Other expenses and sub-items. Subarticle 291 in terms of payment for environmental pollution and payment for compensation for damage caused to public roads of federal significance by vehicles with a permissible maximum weight of over 12 tons, carried out in accordance with Decree of the Government of the Russian Federation of June 14, 2013 No. 504 , as well as in terms of payments for compensation for damage caused by vehicles transporting heavy cargo in accordance with Decree of the Government of the Russian Federation of January 16, 2009 No. 934;
530 Increase in the value of shares and other forms of participation in capital, in terms of costs associated with servicing by state (municipal) budgetary, autonomous institutions of their debt obligations.

Question: Which CVR and sub-article of KOSGU are used to reflect the costs of paying for an agreement, the subject of which is the issuance of a permit to allocate a site for the construction of an object that is included in the municipal program “Budget investments in capital construction projects of municipal property”? As a general rule, a construction permit is issued by the local government body at the location of the land plot (Part 4, Article 51 of the Civil Code of the Russian Federation). From Article 2 of the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services” it follows that the issuance of construction permits is a public service.

Decoding of KVR 852 in 2018 for budgetary institutions

There is also no increase in investments in non-financial asset objects due to the payment for the tax assessment; accordingly, account 0 106 00 000 for calculating this fee is also not applied. As for the analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services ", then they are used to account for operations to form the cost of finished products, work performed, services provided (clause 134 of Instruction No. 157n). Accordingly, if an institution takes into account the fee for the NVOS when forming the cost of finished products, work performed, services rendered, then the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, work, services” are used to calculate this fee.

Answers to questions about the use of kvr and kosgu

An example of calculating an advance payment." The standards for deductions from the budget for 2017 are shown in Table 1. Budgets Standard, % Subjects of the Russian Federation Cities related to cities of federal significance Federal budget 5 5 Budgets of regions of the Russian Federation 40 95 Budgets of local authorities 55 - BCC established for the 2017-2018 year BCC for There are several such payments, since there are several types of negative impacts. The BCCs in force in 2018 for each type of impact are shown in Table 2 BCC code Name of payment 048 1 12 01010 01 6000 120 Payment for air pollution (atmospheric air) by stationary objects 048 1 12 01020 01 6000 120 Payment for air pollution (atmospheric air) mobile objects 048 1 12 01030 01 6000 120 Payment for pollution of water bodies.
Read also the article: → “What is the price for environmental pollution in 2018: calculation.”
KVR 853 “Payment of other payments” in the following connection:

with subarticle 292 of KOSGU - fines for late payment of taxes and fees;
with subarticle 293 of KOSGU - fines for violation of the legislation of the Russian Federation on the procurement of goods, works and services and violation of the terms of contracts (agreements) for the supply of goods, performance of work, provision of services;
with subarticle 294 of KOSGU - penalties, fines for late repayment of budget loans and loans received in foreign currency from foreign states and other foreign organizations;
with subsection 295 of KOSGU - administrative fines.

Question: Which CVR and sub-item of KOSGU include the expenses of the reserve funds of municipalities? Targeted expenses of the corresponding budgets of the budget system of the Russian Federation, including municipalities, are subject to reflection under CVR 870 “Reserve funds” in conjunction with subarticle 296 of KOSGU.

Payment for negative environmental impact in 2018

Calculations for other payments to the budget.” As for the account for accounting expenses (costs) used when calculating the specified fee, the following should be noted. Paragraph 8 of paragraph 131 of the Instructions for the use of the chart of accounts for accounting of budgetary institutions, approved by Order of the Ministry of Finance of Russia dated December 16, 2010 N 174n (hereinafter referred to as Instruction N 174n ), it has been established that the accrual of the amount of other taxes, fees, and obligatory payments to the budgets of the budget system of the Russian Federation can be reflected using the debit of the following accounts: - 0 401 20 200 “Expenses of an economic entity”; - 0 401 10 100 “Income of an economic entity”; - 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services”; - 0 106 00 000 “Investments in non-financial assets”. Since the fee for the tax assessment is not a tax (fee) paid from profits, then account 0 401 10 100 does not apply in this case.
Other economic sanctions" Expenses for payment of other economic sanctions not included in subarticles 292 - 294 of KOSGU 296 "Other expenses" Other expenses not included: - in articles 210 - 270 of KOSGU; – to subarticles 291 – 295 of KOSGU – payment of scholarships; – payment to individuals (with the exception of producers of goods, works, services) of state bonuses, grants, monetary compensation, allowances, and other payments; – compensation for losses and harm; – acquisition (production) of gift and souvenir products not intended for further resale; – other expenses; – other similar expenses Question: To which CVR and sub-article of KOSGU will the payment of taxes and fees apply? To pay corporate property tax and land tax, KVR 851 “Payment of corporate property tax and land tax” is applied in conjunction with subsection 291 of KOSGU.

CBC for negative impact on the environment

KVR 852 “Payment of other taxes and fees” in conjunction with subsection 291 of KOSGU is used for payment of:

transport tax;
state duty (including payment of state duty by the defendant institution under a court decision), fees;
other taxes (included in expenses) to the budgets of the budget system of the Russian Federation.

Question: Which CVR and sub-article of KOSGU will the payment for emissions of pollutants into the air fall under? Expenses for payment for negative impact on the environment are included in KVR 853 “Payment of other payments” in conjunction with subsection 291 of KOSGU.

Attention

Payment for the disposal of production and consumption waste 048 1 12 01050 01 6000 120 Payment for other types of negative impact on the environment 048 1 12 01070 01 6000 120 Payment for emissions of pollutants generated during flaring and (or) dispersion of associated petroleum gas 048 1 12 08010 01 0000 120 Environmental fee Answers to common questions Question No. 1. Is it necessary to pay penalties for late payment for negative environmental impact? If yes, then at which KBK? Until 2016, no penalties were accrued on these payments. Since 2016, penalties are accrued in accordance with clause 4 of clause 16.4 of Federal Law No. 7-FZ “On Environmental Protection” in an amount calculated as 1/300 of the key rate of the Central Bank of the Russian Federation for each day after the payment is due (including the advance payment ).

Regulatory document - Order of Rosprirodnadzor No. 23 dated January 23, 2017.
Question: Which CVR and sub-item of KOSGU include the expenses of the reserve funds of municipalities? Targeted expenses of the corresponding budgets of the budget system of the Russian Federation, including municipalities, are subject to reflection under CVR 870 “Reserve funds” in conjunction with subarticle 296 of KOSGU. Question: Which CVR and sub-article of KOSGU are used to reflect the costs of paying for an agreement, the subject of which is the issuance of a permit to allocate a site for the construction of an object that is included in the municipal program “Budget investments in capital construction projects of municipal property”? As a general rule, a construction permit is issued by the local government body at the location of the land plot (Part 4, Article 51 of the Civil Code of the Russian Federation).

At what rate should I pay the environmental pollution tax in 2018?

Which account in a budgetary institution accounts for the payment for negative environmental impact? Having considered the issue, we came to the following conclusion: Accounting for payments for payments for negative impacts on the environment is reflected in the budgetary institution using account 0 303 05 000 “Settlements for other payments to the budget”. Moreover, if an institution takes into account the fee for the negative impact on the environment when determining the cost of finished products, work, services, then the corresponding analytical accounts of account 0 109 00 000 “Costs for the manufacture of finished products, performance of work, services” are used to calculate this fee. If these expenses do not form the cost, account 0 401 20 290 “Other expenses” is applied.

for installation, commissioning and other work inextricably linked with objects under construction;
for other expenses from the costs provided for by the estimated cost of construction.

The institution's expenses are reflected in subarticle 226 “Other work, services” of KOSGU, in particular for payment of contracts for the provision of the following services:

on the development of design and estimate documentation for the construction, reconstruction and repair of non-financial assets;
on the development of territorial planning schemes, urban planning and technical regulations, urban zoning, territorial planning;
other services.

Thus, to reflect the costs of paying for services for issuing a permit to allocate a site for the construction of an object, KVR 414 will be used in conjunction with subsection 226 of KOSGU.

KVR and KOSGU are special codifiers that are used by public sector employees for accounting, planning and reporting. Officials adjusted the procedure for compiling the CVR and KOSGU. Starting from 2019, we need to work according to new rules. Let's figure out what KVR and KOSGU are, and how to work with codes in procurement.

What is KOSGU

First of all, let’s define: deciphering what KOSGU is in the budget sounds like this: classification of operations of the public administration sector. The numeric code allows you to accurately classify the transaction performed according to its content.

The determination of KOSGU in 2019 for budgetary institutions, as well as autonomous and state-owned ones, should be carried out in accordance with the new procedure. The rules are enshrined in Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018). The new provisions apply from 01/01/2019.

There are the following budget classification groups:

“100” - income, including profit;
“200” - expenses;
“300”—receipt of the NFA;
“400” - retirement of the NFA;
“500” – FA receipt;
“600”—FA retirement;
“700”—increase in liabilities;
“800”—reduction of liabilities.

Until January 2016, all operations of budgetary, government and autonomous institutions were classified according to KOSGU. Then this rule was canceled. Now, in 18-20 categories of accounting accounts, all public sector institutions are required to apply CVR.

The full list of current codes is contained in the Appendix to the Order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n (as amended on November 30, 2018).

KOSGU: application in work

The exclusion of the code from the KBK structure does not mean that the codes in the budget have become irrelevant. Codifiers still need to be used. For example, government institutions are required to plan and receive expenses exclusively in terms of classifiers of the public administration sector. It is impossible to prepare a budget list, estimates, as well as justification for budget allocations without the KOSGU codifier.

Budget reporting should be formed in the context of transaction codes of the general government sector. For example, reporting forms such as a statement of financial results, 0503121 - for corporate accounting and 0503721 - accounting. And also a cash flow statement: 0503123 - for CU and 0503723 - BU.

KOSGU in procurement

Planning of expenses of the organization of the public sector is also compiled in the context of OSGU codes. After drawing up the cost plan, the institution prepares a procurement plan and schedule for the corresponding financial period. These procurement documents are also prepared on the basis of the OSSU code classifiers.

Until 2016, decoding of schedules and procurement plans was compiled in the context of KOSGU. But at present, the old codifier has been replaced by new ciphers - KVR. It is a mistake to believe that now KOSGU are not involved in procurement activities. This is fundamentally wrong.

To plan any purchase, an institution needs to correctly determine the CWR and only then reflect the operation in planning documentation. But it is impossible to choose the correct KVR without first determining the KOSGU. This is the key principle of using codifiers and their direct relationship.

Transcript of KVR

Beginners may be unfamiliar with what CWR is in the budget. Special codifiers should be used in accounting and planning the expenses of a public sector institution. The cipher is not used separately, since it is a structural part of the whole - the budget classification code.

If you are trying to figure out what is in the budget with the CWR, then here is the answer. The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

From 01/01/2019 we work according to new rules! CVR for budgetary institutions in 2019 should be determined in accordance with Appendix No. 7 to Order of the Ministry of Finance of Russia dated 06/08/2018 No. 132n (as amended on 03/06/2019).

The legislation provides for the following grouping of codes:

Capital investments in state (municipal) property

Interbudgetary transfers

Providing subsidies to budgetary, autonomous institutions and other non-profit organizations

Service of state (municipal) debt

Other budget allocations

The procedure for determining KVR and KOSGU

Detailing each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. Effective and transparent planning, ensuring the intended use of allocated funds and the reliability of accounting statements depend on the correctness of the selected code for the type of expense and the classification of operations of the public administration sector.

To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector.

Example. Expense operation: car repair. KOSGU - Article 225 "". But the CVR depends on the type of repair. For the current one there will be 244 “Other procurement of goods, works and services to meet state (municipal) needs.” And for major repairs, the solution to the issue will be KVR 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property.”

Separately, we will designate the new links between CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

Compliance table between KVR and KOSGU for 2019 for procurement

The table includes only the KVR 200 group, which is most often used in procurement activities. The full version with all codes is attached in the file.

Type of expenses			Notes
	Name	Name	Notes
200 Purchase for state (municipal) needs
210 Development, purchase and repair of weapons, military and special equipment, industrial and technical products and property
	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to support the state weapons program	Other works, services


	Supply of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program	Other GWS
		Increase in the value of fixed assets
		Increase in the cost of inventories
	Supply to meet government needs in the field of geodesy and cartography within the framework of the state defense order
		Increase in the value of fixed assets


	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to support the state weapons program	Works and services for property maintenance

		Increase in the value of fixed assets
		Increase in the cost of inventories
	Repair of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state armament program	Works and services for property maintenance
				Increase in the cost of inventories
		Fundamental research in the interests of ensuring the defense and national security of the Russian Federation within the framework of the state defense order in order to support the state weapons program
	Increase in the value of intangible assets


	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order in order to support the state weapons program
		Increase in the value of intangible assets
	Research in the field of development of weapons, military and special equipment and military-technical property within the framework of the state defense order outside the state weapons program
		Increase in the value of intangible assets
	Delivery for the purpose of ensuring tasks of the state defense order
		Increase in the value of fixed assets
		Increase in the cost of inventories
		Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
220 Purchase for the provision of special fuel and fuels and lubricants, food and clothing supplies to bodies in the field of national security, law enforcement and defense
	Providing fuel and lubricants within the framework of the state defense order	Transport services	The classification of expenses as procurement is carried out on the basis of the provisions of regulatory legal acts governing relations in this area


		Rent for the use of land plots and other isolated natural objects
		Increase in the value of fixed assets
		Increase in the cost of fuels and lubricants
	Food supply within the framework of the state defense order		The classification of expenses as procurement is carried out on the basis of the provisions of regulatory legal acts governing relations in this area

		Increased food costs
	Food supply outside the framework of the state defense order
	Clothing provision within the framework of the state defense order		The classification of expenses as procurement is carried out on the basis of the provisions of regulatory legal acts governing relations in this area
		Increasing the cost of soft inventory
230 Purchase for the purpose of forming a state material reserve
	Purchase for the purpose of forming a state material reserve within the framework of the state defense order

	Purchase in order to ensure the formation of the state material reserve, reserves of material resources	Payment for work and services
		Receipt of non-financial assets
240 Other purchases of goods, works and services to meet state (municipal) needs
	Research and development work
		Increase in the value of intangible assets
		Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Procurement in the field of information and communication technologies	Communication services
		Rent for the use of property (except for land plots and other isolated natural objects)
		Works and services for property maintenance


		Increase in the value of fixed assets
		Increase in the value of intangible assets
		Increase in the cost of other working inventories (materials)
		Increasing the value of inventories for capital investment purposes
		Increase in the cost of other disposable inventories	Regarding strict reporting forms
		Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Purchase for the purpose of major repairs of state (municipal) property	Transport services
		Rent for the use of property (except for land plots and other isolated natural objects)
		Works and services for property maintenance

		Services, work for capital investment purposes
		Increase in the value of fixed assets
		Increased cost of building materials
		Increase in the cost of other working inventories (materials)
		Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Other procurement of goods, works and services	Other non-social payments to staff in kind	In terms of recording transactions for the purchase of milk or other equivalent food products for free distribution to employees engaged in work with hazardous working conditions
		Payment for work and services	Including costs for the delivery (shipment) of pensions, benefits and other social payments to the population
		Increase in the value of fixed assets
		Increase in the value of intangible assets
		Increase in the cost of inventories
		Increase in the value of non-exclusive rights to the results of intellectual activity with an indefinite useful life
		Increase in the value of non-exclusive rights to the results of intellectual activity with a certain useful life
	Purchase to meet state (municipal) needs in the field of geodesy and cartography outside the framework of the state defense order	Payment for work and services
		Increase in the value of fixed assets
		Increase in the value of intangible assets
		Increase in the cost of other working inventories (materials)

Download the full text of the KVR and KOSGU correspondence table for 2019

Plan differently for 2019

Specialists from the Ministry of Finance published Letter No. 02-05-11/56735 dated August 10, 2018, in which they provided explanations on how to apply the new BP codes in 2019. Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Let's consider the changes in the CVR and KOSGU for 2019 for budgetary institutions in the form of a table.

	Name in 2018	Name in 2019
	Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which establishes the requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) subject to treasury support
	Subsidies (grants in the form of subsidies) for financial support of expenses, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) not subject to treasury support
	Other subsidies to non-profit organizations (except for state (municipal) institutions)	Grants to other non-profit organizations
	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale of goods), performance of work, provision of services, the procedure (rules) for the provision of which establishes a requirement for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) for financial support of costs in connection with production (sale of goods), performance of work, provision of services, subject to treasury support
	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, the procedure (rules) for the provision of which do not establish requirements for subsequent confirmation of their use in accordance with the conditions and (or) purposes of the provision	Subsidies (grants in the form of subsidies) for financial support of costs in connection with the production (sale) of goods, performance of work, provision of services, not subject to treasury support
	Other subsidies to legal entities (except for non-profit organizations), individual entrepreneurs, individuals - producers of goods, works, services	Grants to legal entities (except non-profit organizations), individual entrepreneurs

Main mistakes in using CVR

An incorrectly defined type of expense for the operations of public sector institutions is recognized as an inappropriate use of budget funds. This violation is subject to significant fines and administrative penalties. Let's determine which violations occur most often and how to avoid them.

	Fine, punishment	How to avoid
The applied linkage KVR-KOSGU is not provided for by current legislation	Art. 15.14 Code of Administrative Offenses of the Russian Federation: fine for an official (20,000-50,000 rubles) or disqualification (1-3 years); fine for a legal entity - 5-25% of the amount of funds spent for other purposes.	If an institution is planning an operation that is not included in current Order No. 132n, write a letter to the Ministry of Finance demanding clarification. It is not recommended to use a “non-existent” link before receiving an official response.
The BP code is determined by the intended description (purpose) of the product		It is unacceptable to plan and carry out expenses using codes that do not correspond to the documentary description (purpose) of goods, works or services. Before making a transaction, read the technical or other documentation for the purchased product (or the technical characteristics of similar products).
CVR 200 includes costs not related to procurement		Such violations often involve accountable expenses. To avoid mistakes, it is necessary to strictly differentiate the purpose of expenses: purchases for the needs of the organization or other types.
CVR applied that does not correspond to the type of institution		Before carrying out a “controversial” operation, double-check yourself. Compare the selected CVR with the approved codes of Order No. 132n.

It has been going on for more than ten years.

Almost all segments involved in the budget process, both at the federal, regional and local levels, are being “redrawn”.

One of the most significant innovations during all this time was the introduction of a new classification of both income and expenses, which makes it possible to unify budgets at all levels.

Classification of budget expenditures

The principles for classifying budget expenditures are approved directly by the Ministry of Finance of the Russian Federation and tend to change almost annually. It includes:

Codes are approved by order of the Ministry of Finance of the Russian Federation. There is no abbreviated name. Expenditures are grouped by department.
Codes of sections and subsections. Approved by order of the Ministry of Finance of the Russian Federation. The abbreviated name is KFSR. Expenditures are grouped by industry: education, culture, healthcare, and so on.
Approved by order of the Ministry of Finance of the Russian Federation. The abbreviated name is KVR. In deciphering the concept, it is noted that the types of expenses indicate the directions for spending funds, which authorities and government agencies are required to comply with.
Codes of target expense items. Approved by order of the financial authority. The abbreviated name is KTSSR. Costs for the implementation of various target programs are grouped.
General government sector transaction codes. Approved by order of the Ministry of Finance of the Russian Federation. The abbreviated name is KoSGU. Indicate direct items of expenditure, which include estimates of government agencies and authorities. Subject to strict coordination with the CWR. Deciphering and checking the linkage is usually carried out during audits and allows one to draw conclusions about the targeted or inappropriate spending of budget funds.

Thus, all budget expenses are coded with a 20-digit set of numbers.

Codes for types of expenses - CVR. Decoding the concept

Since, both in any control and audit activities and in the implementation of preliminary financial control, the main attention is paid to compliance with the targeted and targeted nature of spending funds, it is the classification of types of expenses that can be called the most complex and important in the implementation of the budget process procedure. It is this that most accurately reflects the structure of budget expenditures. The instructions on the procedure for applying budget classification, approved by Order of the Ministry of Finance No. 87-N, set out the basic requirements for the structure of expenses:

Mandatory allocation of cost items provided for the implementation of payments upon dismissal associated with reductions and liquidations of institutions.
Allocation of cost items for payment of contributions from employing institutions to the Pension Fund, Social Security and Compulsory Medical Insurance Fund.
Dividing payments to citizens into cash or in kind.
Differentiation of payments depending on categories of recipients.
Reflection of allocations for payments to citizens in situations where it is possible that there are no concluded employment or similar contracts.
Allocation of provisions related to business trips.
Detailing of budgeted capital expenditures.
A separate reflection of appropriations related to the administration of the government’s fulfillment of public obligations (payment for delivery or transfer of social benefits).
Reflection of appropriations for tax payments.

Single types of expenses are divided into groups, subgroups and elements of types of expenses. Possession of the skills to decipher CWR usually allows citizens to more fully and objectively assess the direction of spending budget funds in the territory where they live.

Purchase of goods, works and services to meet the needs of the public sector

This includes most of the expenses for performing government functions that almost all citizens face: purchasing textbooks for schools, food products for children, hospitals, etc.

In order to roughly imagine how much money is provided for such purposes and activities, we need to find KVR 244 in the budget, the decoding of which tells us that it, for example, included funds for:

purchase of goods, payment for work, services related to various information technologies (for example, payment for the Internet);
delivery of secret mail through special channels;
postal services (including envelopes and stamps);
installation and maintenance of fire and security alarms;
purchase of complex medical diagnostic equipment (tomographs, ultrasound machines);
purchasing consumables for office equipment;
incentive payments for work-related inventions;
payments of contributions for major repairs for municipal housing stock.

The decoding of KVR 244 in conjunction with the transaction codes of the public administration sector usually constitutes a fairly serious section in the explanatory notes to the estimates of government institutions.

Payment of taxes, fees and other obligatory payments in the public sector

All public sector institutions pay mandatory taxes and fees in accordance with the general procedure. In the budget laws you can find this item of expenditure provided for government institutions. In addition to the traditional land tax and corporate property tax, for example, the payment of transport tax, which is present in the decoding of KVR 852, can be carried out.

Servicing of internal borrowings

To cover the deficit, budgets of different levels often practice attracting either bank or budget loans within the country. Any loan is provided on a paid basis, that is, at a certain interest rate. Payment of interest is included in CVR 853. Decoding information on this type of expense allows you to obtain, in addition to information about the payment of interest on loans, information about other mandatory payments, with the exception of taxes and fees that are not reflected in other codes of types of expenses. For example, in the comparative table of the Ministry of Finance, linking the types of expenses and types of operations of the public administration sector, when studying the CVR 853, the transcript of the CoSGU indicates that it may also contain expenses for increasing the value of shares acquired into state ownership.

Information and communication technologies

In the context of economic modernization processes, budgets of all levels provide for expenses for CVR 242. The decoding and assignment of these expenses is carried out in accordance with regulatory documents adopted by each level of government.

Ensuring the activities of budgetary institutions

Financial support for the existence of all budgetary institutions of education, culture, social protection, and health care is carried out through the formation of a state or municipal task on the part of their founder and the provision of a subsidy for its implementation. These expenses, both in the budget and in the list, are included in CVR 611. The breakdown by institution is done directly in the above list.

Conclusion

The population still somehow encounters income in everyday life, paying parental fees for children to attend kindergartens, taxes on property, land, transport, fines, if somewhere unlucky. The expense components of the classification codes concern mainly narrow specialists, one way or another connected with budget execution or maintaining budget accounting. Studying the basics of financial literacy, examples of which are given above, will allow you to become more consciously familiar with materials about the budget periodically published in the media.

The Russian Ministry of Finance has prepared amendments to Directive No. 65n, due to the entry into force of federal accounting standards. The new rules will likely need to be applied for reporting purposes in 2018. It is planned to detail many articles of KOSGU, clarify the order of their application, as well as change the names of some codes. In addition, possible linkages between expense type codes (KVR) and KOSGU have been clarified.

Read more about innovations in accounting for institutions in Reviews of legislative changes (for public sector accountant) Internet version of the GARANT system. Get full access for 3 days for free!

Moreover, from January 1, 2019, it is planned to introduce a fundamentally new Classification of Operations of the General Administration Sector. This classification has already been approved by a separate order of the Ministry of Finance of Russia dated November 29, 2017 No. 209n. Currently, the order is being registered with the Russian Ministry of Justice. It is planned to exclude the relevant provisions from Directive No. 65n.

Now taxes and contributions must be taken into account under one sub-article of the KOSGU, and for penalties and fines another sub-article is provided:

Tips for using KOSGU

1. Taxes included in expenses.

2. VAT and income tax paid by government agencies.

4. Payment for environmental pollution.

5. Various payments to budgets of all levels.

Taxes included in expenses include, in particular:

property tax;

land tax, incl. during the construction period;

transport tax.

VAT and income tax paid by budgetary and autonomous institutions.

It is necessary to select a specific income code to reduce which VAT and income tax will be written off when drawing up the Accounting Policy.

Fines and penalties for late payment of taxes, fees and insurance premiums.

Read more about fines for violating tax laws in our information.

According to Appendix No. 5, use code 291 in conjunction with the CVR:

241 “Research and development work”
406 “Acquisition of real estate by state (municipal) institutions”
407 “Construction (reconstruction) of real estate by state (municipal) institutions”
411 “Budget investments for the acquisition of real estate in federal ownership within the framework of the state defense order”
412 “Budget investments for the acquisition of real estate in state (municipal) ownership”
413 “Budget investments in capital construction projects within the framework of the state defense order”
414 “Budget investments in capital construction projects of state (municipal) property”

In addition, in Appendix No. 5 there is still a link between CVR 851, 852 and 853 with the “enlarged” article 290 “Other expenses”, which, in turn, makes it possible to reflect the costs of paying taxes and fees under CVR 851, 852 and 853 in connection with subsection 291.

Which KVR and KOSGU to use for government procurement

The concept of "KOSGU"

First of all, let’s define what KOSGU is in the budget; the decoding of the abbreviation sounds like this: classification of operations of the public administration sector. This numeric code allows you to accurately classify the completed operation according to its content.

The following classification groups are distinguished:

“100” - income;
“200” - expenses;
“300” - receipt of the NFA;
“400” - retirement of the NFA;
“500” - FA receipt;
“600” - FA retirement;
“700” - increase in liabilities;
“800” - reduction of obligations.

Definition of "KVR"

Many specialists already know what CWR is in the budget (decoding - code for types of expenses), since these codes should be used in accounting and planning for the second year. But let’s repeat ourselves and give a definition: CWR, what’s in the budget?

The expense type code is a special numeric code that allows you to group homogeneous types of expense transactions according to their content in order to manage the budget process in terms of spending funds, as well as control over its execution in accordance with the current requirements of budget legislation.

The legislation provides for the following grouping of codes.

Expenses for remuneration of personnel of government institutions, management bodies of state extra-budgetary funds, as well as state (municipal) authorities

Costs of procurement of goods, services or work necessary for the implementation of government needs

Social security of the population, other payments to citizens

Capital investments in state or municipal property

Subsidizing public sector institutions, including government, budgetary, autonomous and non-profit organizations

Other budget allocations

The procedure for determining KVR and KOSGU

The detailing of each expenditure transaction of an economic entity in the budgetary sphere is the basis for budget planning and execution. That is, effective and transparent planning, ensuring the intended use of allocated funds and the reliability of financial statements depend on the correctness of the chosen code for the type of expense and the classification of operations of the public administration sector.

To accurately link CVR and KOSGU, officials recommend using a table of correspondence between codes of types of expenses and classification of the public administration sector.

Example. Expense operation: car repair. KOSGU - Article 225 “Works, services for property maintenance.” But the CVR depends on the type of repair. So, for the current there will be 244 “Other purchase of goods, works and services to meet state (municipal) needs”, and for capital - 243 “Purchase of goods, works, services for the purpose of major repairs of state (municipal) property”.

Correspondence table between KVR and KOSGU for 2018

Plan differently for 2018

Now the list of codes has been supplemented with new types of expenses, some group names have been changed. Let's look at the changes in the links between CVR and KOSGU for 2018 for budgetary institutions in the form of a table.

goscontract.info

State duty KVR 852 or KVR 853 - the most complete information in our article

Hello, dear readers! Today we’ll talk to you about CVR - what it is, how they are used in the budget. In general, accounting in a budget organization is quite difficult, and it is very difficult to find more or less good material, so I advise you to consult those accountants who have been working in this area for a very long time and preferably in your region, so that you can clarify all the details.

Decoding KVR 851 852 853 - what do they include?

Institutions of all types must use expense type codes (KVR) in 15-17 categories of some accounting accounts, and payment of expenses takes place not according to KOSGU, but according to KVR. Therefore, an error in the application of CWR can also lead to distortion of the indicators of the reporting forms.

Let's figure out how to apply the state duty CVR 851, 852 and 853 without violations.

Types of expenditures detail the direction of financial support for expenditures on target budget expenditure items. The list and rules for the use of unified groups, subgroups and elements of types of expenses are given in Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. 800 - other budgetary allocations, including state duties:

KVR 851 – payment of corporate property tax and land tax;
KVR 852 – payment of other taxes and fees;
KVR 853 – payment of other payments. For example, servicing internal debt, gratuitous transfers to state and municipal organizations and autonomous institutions, and so on.

Compliance with KOSGU and KVR

When distributing costs by type of expense, be sure to be guided by compliance with the CVR and KOSGU codes. Thus, KVR 851 and 852 corresponds to KOSGU 290 (other expenses). And KVR 853 corresponds to six different codes at once:

KOSGU 231 – internal debt servicing;
KOSGU 241 – gratuitous transfers to state and municipal organizations;
KOSGU 242 – gratuitous transfers to organizations, with the exception of state and municipal organizations;
KOSGU 253 – transfers to international organizations;
KOSGU 290 – other expenses;
KOSGU 530 – increase in the value of shares and other forms of participation in capital.

Why is it important to use CVR correctly?

Among them is the incorrect use of expense type codes. In particular, this reason for fines has become especially popular among government inspection agencies this year.

KVR 853 and accounting policies of budgetary organizations

The new KVR 853 decoding for 2017 is as follows: this element reflects in the documentation the payment of those payments that are not classified in other groups and elements of KVR 800. This coding hides the payment of penalties and fines. Fines hidden under KVR 853 are of several types:

Tax fines, that is, these are sanctions imposed on an organization for non-payment or incomplete payment of taxes. If advance payments are overdue, then a fine will not be imposed, but a penalty will be imposed for each day on which payment is not made. The amount of the tax penalty is determined as 20% of the amount of arrears;
administrative fines await accounting employees or management of the organization if, in the event of a gross violation of accounting rules, the tax amount is distorted by more than 10%. The fine will be from 2000 to 3000 rubles;
in addition, this code may hide compensation for delayed wages and penalties imposed on the organization for allowing such an incident.

What is the accounting policy of a budgetary institution?

Now each institution needs to reflect changes in documents that serve as the basis for placing real estate on the organization’s balance sheet. As for the accounting policy itself, it is necessary to record changes associated with revenue in cash, which can only be received when carrying out income-generating activities.

The problem with this issue is that cash registers with Internet connections are now being introduced en masse, and standard cash register equipment will no longer be registered and serviced.

Now budgetary institutions will have to use control systems using strict reporting forms, since they are not so expensive to operate, although they are somewhat cumbersome, because there is no other way to resolve the problem.

CVR for penalties and fines for delayed wages and for delayed payment of insurance contributions to the Pension Fund

Answer: These payments are accounted for in element 853 as other payments.

Rationale: In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 1, 2013 N 65n, element 852 “Payment of other taxes and fees” reflects the costs of payment in cases established by the legislation of the Russian Federation:

transport tax;

environmental pollution fees;

state duty (including payment of state duty by the defendant institution under a court decision), fees (including consular);

other taxes (included in expenses) to the budgets of the budget system of the Russian Federation (with the exception of expenses for paying corporate property tax and land tax, reflected in element 851).

Element 853 “Payment of other payments” reflects expenses for payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including:

fines (including administrative), penalties (including for late payment of taxes and fees);
payments in the form of shares, membership and other contributions (except for contributions to international organizations);
payments in the form of contributions to non-profit organizations, as well as contributions to the authorized capital of business companies or the share capital of business partnerships by budgetary institutions acting as their founder (participant);
payments for the purpose of payment by recipients of budget funds of funds as security for applications during competitions and auctions for the supply of goods, works, services for state (municipal) needs, in cases provided for by Federal Law of April 5, 2013 N 44-FZ “On Contract system in the field of procurement of goods, works, services to meet state and municipal needs";
expenses for compensation of damage to citizens and legal entities incurred as a result of the alienation of property belonging to them;
expenses of state (municipal) budgetary, autonomous institutions for servicing their debt obligations;
other similar expenses.

This material is a response to a private request and may lose its relevance due to changes in legislation. author - Boldyr A.A., expert of the Professional Support Line in the field of budget and tax legislation

To which CVR should monthly contributions for major repairs be attributed?

In this case, we fall under the conditions of 44-FZ (on procurement), and must go through all its procedures. But at this stage we are making CONTRIBUTIONS. and we do not pay for any work or services. Why not attribute these costs to KVR 853? Payment of other payments (introduced by Order of the Ministry of Finance of Russia dated May 26, 2014 N 38n)

This element reflects expenses for the payment of other payments not classified as other subgroups and elements of the group of types of expenses 800 “Other budgetary appropriations”, including: payments in the form of shares, membership and other contributions (except for contributions to international organizations).

Decoding of KVR 852 in 2018 for budgetary institutions

Articles on the topic

According to CVR 852, they reflect the payment of other taxes and fees. For example, transport tax and various state duties.

Let's consider how to apply CVR 852 in 2018 in connection with the latest changes and how to link the expense type code with KOSGU items.

Explanation of expense type code 852: Transport tax

So, transport tax must be paid according to expense type code 852 “Payment of other taxes and fees”. In accounting and reporting, expenses for KVR 852 will be held under KOSGU 291 “Taxes, duties and fees”, in accordance with the table of correspondence between KVR and KOSGU in 2018, which you will find below in the article. Accordingly, the accounts are linked to this code: 401.20, 109.00.

If a vehicle is registered to an institution, then the institution is a payer of transport tax.

The tax is paid only on vehicles registered with the State Traffic Safety Inspectorate. That is, if an institution bought, for example, a car, but has not yet registered it, then the tax is not paid.

If an institution transferred a car by proxy, but did not deregister it with the traffic police, then it is still a tax payer. The exception is cases of theft.

Cars that are wanted are not subject to transport tax (subclause 7, clause 2, article 358 of the Tax Code of the Russian Federation). But in order to receive tax exemption, it is necessary to confirm the fact of theft (theft) of property.

A document issued by internal affairs bodies will help you do this. To do this, the institution must submit an application to the Department of Internal Affairs, on the basis of which they will initiate a criminal case and issue a certificate. There is no need to submit it to the inspectorate, since the institution independently calculates the tax (letter of the Federal Tax Service of Russia dated January 15, 2015 No. BS-3-11/70@).

The tax on a car before it was stolen should be calculated by an accountant taking into account the coefficient (clause 3 of Article 362 of the Tax Code of the Russian Federation). It is defined as follows: the number of months when the travel agency had a car must be divided by 12 (the number of months in a year). In this case, the month in which the car was stolen is included in the calculation as a full month. Let's say, if the car was stolen in March (even on March 1), then the coefficient will be 3/12.

Special issue of the magazine “Salaries in Institutions”. Available for download!
Find out now:
☑ Certificates from the place of work. Cheat sheet for an accountant
☑ Sudden vacation: how to arrange it without violations
☑ Calculation of vacation pay for salaries from two sources of financing
☑ How to choose the best applicant for the position of financial accountant

KBK for transfer of transport tax

Explanation of KVR 852 for 2018: State duty

In 2018, the state duty must also be paid according to expense type code 852. In accounting and reporting, the cost of paying the state duty must also be paid under article KOSGU 291, linked to accounts: 401.20, 109.00, 302.91. Read more about detailing KOSGU 290 in the article in the journal Accounting in an Institution.

When transferring state fees, institutions sometimes make mistakes in the payment form.

Officials explained how to return an overpaid state fee in cases where the payment document was drawn up with errors or its original was lost (damaged).

Errors made when paying the state duty, which did not result in its non-transfer to the budget system of the Russian Federation, can be clarified by the territorial bodies of the Federal Migration Service of Russia through their interaction with the Federal Treasury, banks and state duty payers.

The presence of technical errors in a payment document or loss (damage) of its original is not an obstacle to performing legally significant actions. Also, this does not interfere with the return of the state duty if the applicant (payer of the fee) refuses to perform a legally significant action before contacting the authorized body.

Financiers came to this conclusion in a letter from the Russian Ministry of Finance dated August 26, 2015 No. 03-05-04-03/49039.

Transport tax and state duty are taken into account according to CVR 852, but some items of expenses since 2017 are subject to other CVR, you will read about this below.

CVR changes in 2018

New changes in the application of CVR and KOSGU in 2018 were introduced by order of the Ministry of Finance of Russia dated December 27, 2017 No. 255n. The amendments affected the compliance of the KVR with the KOSGU codes. Now KVR 852 correlates with KOSGU 291, in connection with the clarification of KOSGU 290.

Useful material in the article

Correspondence table between KVR and KOSGU codes in 2018

CVR for consular fees

If an institution applies for a visa for an employee, a mandatory visa fee must be paid. Since 2017, such expenses are carried out under expense type 853 “Payment of other payments.” Officials came to this conclusion in a letter from the Russian Ministry of Finance dated August 19, 2016 No. 02-05-10/48951.

The question often arises: to which KOSGU and KVR code should the expense be attributed?

Pollution fee

Since 2017, institutions have reflected fees for negative impacts on the environment by type of expense 853. How to correctly apply CVR 851, 852 and 853, see the article in the journal Accounting in an Institution.

In addition, using expense type code 853, the accountant reflects the payment:

administrative fees and charges, court fines (including fines and fees in cases of administrative offenses), patent fees, consular fees;
compensation provided for in Article 236 of the Labor Code of the Russian Federation, including on the basis of court decisions.

If the institution intends to participate in a competition or auction next year as a supplier or performer, then the application security in this case must also be listed by type of expense 853.

Did not find an answer to your question?
Ask it to the experts of the State Finance System

KVR and KOSGU for state license fees

Questions and answers on the topic

Educational institutions renew licenses for educational activities. In this case, the state fee is paid to the Ministry of Education to an off-budget account. They do not issue documents for payment, only a license. The accountable person has to transfer the state duty through the terminal. QUESTION 1) What is the KVR and KOSGU for the state duty? 2) Is the statement “It is not possible for an institution to transfer an application for cash expenses since there is no contract and invoice for payment?”

Note!
We have a relevant article on this topic!

Galina Nefedova answers, expert

1). Pay the state duty according to expense type code 852 “Payment of other taxes and fees.”

In accounting and reporting, expenses for paying state duty should be included in article KOSGU 290 “Other expenses.” This procedure follows from sections III, V of the instructions approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n. For the text of the order with the latest changes, see the legal basis of the journal Accounting in an Institution.

2). In this case it is illegal. The state duty is a federal fee and represents a payment for the commission of certain legally significant actions by authorized government bodies (officials) (Article 13, 333.16 of the Tax Code of the Russian Federation). An institution can pay the state fee either in cash or by bank transfer.

When paying in cash, it is only important that the institution has documents that will confirm that the fee was paid from the institution’s funds. Therefore, documents confirming the authority of the representative of the institution should be attached to the payment document (check order) for payment of the state duty.

For example, a power of attorney, a cash order for the issuance of cash against a report for the transfer of a fee.

Such clarifications are given in letters of the Ministry of Finance of Russia dated June 1, 2012 No. 03-05-04-03/43, dated May 23, 2011 No. 03-05-04/32. The financial department confirms its conclusion with references to the ruling of the Constitutional Court of the Russian Federation dated January 22, 2004 No. 41-O. The validity of this conclusion has also been confirmed by arbitration practice.

When paying non-cash for state duty, documents confirming the occurrence of a monetary obligation are not required, since payment is related to ensuring the performance of the functions of institutions, and not to payment of monetary obligations for the supply of goods, performance of work, provision of services, or rent. This conclusion follows from paragraph 8 of Order No. 87n of the Ministry of Finance of Russia dated September 1, 2008.

How to reflect the state duty in accounting, read the recommendations of the State Finance System

www.budgetnik.ru

Loan 1,000,000 rubles A loan in the amount of one to several million rubles can satisfy a variety of human needs, for example, repairs, household appliances, transport […]
SRO of appraisers Self-regulatory organization of appraisers is a non-profit organization included in the state register of SRO appraisers and uniting appraisers and […]
Who will receive an additional pension in April 2018 Who will receive an additional pension in April 2018 An increase in pension in April 2018 should not be expected by all pensioners, but only by those citizens who receive […]

Popular

If you see Crying in a dream, what does it mean?

« Crying in a dream is a harbinger of bad news and family upset. Seeing others crying promises a pleasant reunion after a period... »

Why meet a shark in a dream?

« The shark is a real predator of the aquatic world. Why you dream about it depends on the behavior of the predator in a dream. According to the Autumn Dream Book, a Shark attacking you is... »

Recipes for okroshka with kefir

« Posted on 07/22/2018 If you don’t have green onions on hand. cooking food and cooking reply comment favorites 6 replies: Tasha 3 days... »