Report on the intended use of funds form 6. Should the report on the intended use be completed on an accrual basis or on a cash basis, based on how much money was received and spent? Filling out each item

A report on the intended use of funds received is prepared by non-profit organizations, including public organizations and associations and their structural divisions. It reflects the amounts received in the reporting and previous year as entrance, membership, voluntary contributions, and amounts of other income. In addition, the amount of money spent in the reporting year and in the previous year is deciphered. Non-profit is recognized an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among participants. Non-profit organizations that are engaged in entrepreneurial activities, obliged prepare reports in full. The Report form is given in Order No. 66n and is of a recommendatory nature; the report reflects data both for the reporting period and for the previous one. Initially reflected Balance of funds at the beginning of the reporting period. This line reflects the amount of targeted financing (incoming credit balance on account 86 “Targeted financing”). Section “Received funds” 1. This section reflects receipts in the form of various contributions in the reporting and previous year: a) line “Entry fees”, “Membership fees”, “Target fees”. These lines reflect the amounts of contributions received in the reporting year and in the previous period from the budget, from participants and founders of the organization, sponsors, etc. according to analytical accounting data for account 86 “Targeted financing”. b) Voluntary property contributions and donations: Contributions can be transferred to a non-profit 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 “Targeted financing”. V) Profit from business activities. The profit received by a non-profit organization after the accrual of income tax is added to the funds for targeted financing. This operation is reflected by the posting: Debit 99 Credit 86 - reflects the amount of profit received from business activities, which is added to the funds for targeted financing. d) Other. This line reflects other income not reflected in other lines (amounts of state assistance, amounts received for the implementation of any specific purposes, amounts received as a result of the sale of fixed assets and other property, etc.). Page Total funds received is the final line of this section. If the organization did not carry out entrepreneurial activities (except for the sale of property), the line indicators must coincide with the credit turnover in account 86 “Targeted financing” of the reporting and previous periods. Section “Funds Used” The section reflects the total amount of expenditure in the following breakdown: 1. Targeted events. These lines reflect the amounts of expenses incurred by a non-profit organization in connection with the activities provided for by its charter: social and charitable assistance; holding conferences, meetings, seminars, etc.; other activities (Debit 86 Credit 20). 2 . Expenses for maintaining the management staff(Debit 86 Credit 26): expenses related to wages (including accruals); payments not related to wages; expenses for business trips and business trips; maintenance of premises, buildings, vehicles and other property (except for repairs); repair of fixed assets and other property; others.3. Expenses associated with the acquisition of fixed assets, inventory and other property are reflected separately. 4. Other. This line reflects the amounts of targeted financing used that are not included in other lines of the section. Line “Total funds used”- final for the section. It reflects the entire amount of targeted financing used by the organization in the reporting and previous years. Line “Fund balance at the end of the reporting year” - the final line of the Report form. It reflects the amount of unused funds of targeted financing received by the non-profit organization in the reporting and previous periods, as well as the amount of profit received as a result of business activities. The line value should be equal to the account balance 86 at the end of the period. If the account balance is 86 in debit, then the indicator is negative and should be enclosed in parentheses. The explanatory note should explain the reasons for the formation of such a result.

The organization and institutions must operate in accordance with the requirements of current legislation. They must promptly prepare and submit various reports to authorized government bodies.

As such a document, we can mention a report on the intended use of the funds received. This is a document that reflects data on the balance of funds in the institution’s accounts for the reporting period of time.

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The form of this document was approved by the Ministry of Finance, but it is not mandatory for use, and institutions can develop their own version of the report or include additional lines and information in the approved form. What features does this document have, who submits it, and what needs to be taken into account when drawing it up?

Peculiarities

The report on the intended use of the funds received (Form 6) was approved by a special order of the Ministry of Finance dated July 2, 2010. This document contains information about the flow of funds that were received by the organization from various sources (for example, various contributions).

When filling out this form, you must remember that data must be entered for both the current and the previous reporting period. In this case, the text must indicate for what period of time this form is being filled out.

The report on the intended use of the funds received (OKUD 0710006) is an appendix to the institution’s balance sheet. As a rule, it is compiled by the company’s accountant, and it is he who is responsible for entering reliable data into the document form.

What is specified in the law of the Russian Federation

Current legislation carefully regulates the activities of non-profit organizations (homeowners' associations, charitable foundations, etc.) and the procedure for maintaining their accounting records. In particular, the main legal act regulating this area of legal relations is the Federal Law “On Non-Profit Organizations”.

According to this law, non-profit organizations are recognized whose main goal is not to attract a certain profit through entrepreneurial activity.

The activities of such institutions also received their regulation in the Federal Law “On Accounting”. According to this law, a report on the intended use of funds received by the organization must be filled out by non-profit institutions at the end of the reporting year.

At the moment, the order of the State Statistics Committee and the Ministry of Finance dated November 14, 2003 is also in force. This regulatory legal act approved special codes for indicators of annual financial statements, which must be provided to state statistics bodies. Form 6 is also included in the list of information provided.

Nuances and procedure for receiving income

Writing a report is a rather complicated process. When filling out Form 6, you must enter data on the balance of target funds at the beginning of the reporting period and only after that proceed to entering other data.

Non-profit organizations are not engaged in entrepreneurial activities, and their main type of income is various contributions, including:

But in addition to these types of contributions, non-profit organizations may have other sources of income. For example, they can carry out the activities provided for in them and receive a certain income.

For example, such institutions may profit from:

organizing various lectures, shows and exhibitions;
holding auctions;
carrying out business activities;
concluding various civil transactions, etc.

Nonprofit organizations can also receive additional funds from donations from individuals and companies that are not their members. All this data must be reflected in the report on the intended use of the funds received.

Main details of the structure

The report on the intended use of the funds received has several sections. Moreover, all of them must be filled out by a non-profit organization. Each section has its own purpose and characteristics.

In particular, the report consists of the following parts:

This is the basic structure of the report.

Line by line filling out a report on the intended use of funds received

Filling out a report is a rather complicated process. Its first section displays information about the organization's available funds at the beginning of the reporting period.

The second section of the report consists of the following lines:

various contributions received during the reporting period, including targeted contributions;
voluntary donations;
profit that was received as a result of the implementation of statutory activities;
other income.

At the end, you must provide information about the total amount of receipts. When filling out the line about targeted contributions, you must indicate all revenues that were received for certain purposes (for example, for the purchase of fixed assets, for carrying out various programs, etc.). In this case, you must also indicate the purpose of these contributions.

If the institution is a charitable organization, then in the line about voluntary donations it is also necessary to indicate targeted donations from individuals and legal entities.

expenses for holding various targeted events (for example, conferences, meetings, charity evenings, etc.);
expenses related to the maintenance of the organization (for example, the amount of salaries, travel costs, etc.);
costs associated with the maintenance of transport and premises, including their repair;
other expenses.

At the end of the section, the sum of all expenses is also formed based on the above indicators.

When filling out this section, you must remember that the cost line for conducting targeted events does not reflect those costs that were incurred for a fee charged to participants.

In the last section of the report, you must indicate the balance of funds at the end of the reporting period. Moreover, if the amount of expenses is equal to the amount of income, then a dash is placed in this line. If expenses exceed the organization’s income, then the amount of the difference must be indicated in parentheses.

Scope of application

Non-profit organizations are created to achieve certain non-commercial goals, and their activities are not related to business activities. Of course, the current legislation states that such organizations can also carry out economic activities, but in order to achieve their statutory goals.

Basically, the funds of such organizations come from contributions from their members and from donations from individuals and legal entities. That is why the law requires the preparation of a report in Form 6. Based on this document, the authorized state body verifies the intended use of the funds received by the organization.

Current legislation states that specific non-profit organizations may have restrictions regarding the receipt of certain types of investments. This fact is also verified by the authorized government body.

From the above we can conclude that the procedure for submitting reports of non-profit organizations, including reports on the intended use of funds received, has received its own clear legislative regulation, and such institutions must adhere to the established mandatory rules.

The report on the intended use of funds, which is submitted in Form No. 6, is submitted both to the federal authorities of the state, namely the Federal Tax Service, State Statistics, and at the request of other interested parties, representatives of the target funds. Let's consider the regulations for submitting and filling out a report on the intended use of received budget funds.

Where to start filling out a report on the intended use of funds

A report on the intended use of funds is one of the constituent elements of financial statements, which must be submitted to:

organizations that receive funding from state budgets of different levels;
public organizations and associations: cooperatives and other non-profit organizations that are not engaged in entrepreneurial activities, and therefore have targeted income;
other non-profit organizations, if this is specified in their accounting policies.

The main objective of the report in Form No. 6 is to disclose information:

on the availability of funds at the beginning of the reporting period;
about the size and sources of income for this period;
decipher the amount of funds spent for this period;
about the availability of funds at the end of the reporting period.

For the convenience of comparing the indicators of these financial statements, the encoding approved by Order of the Ministry of Finance of Russia No. 66n dated July 2, 2010 is used:

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Filling out the report line by line

1) Line 6100 displays the amount of targeted financing that is at the disposal of the organization at the beginning of the reporting period or at the beginning of the previous year.

If we turn to the accounting accounts, then this is the credit balance of account 86 - “Targeted financing”. By the way, if a public organization received profit from business activities, then it should also be displayed in line 6100.

2) Section on receipt of funds with code 6200. The amount of receipts for the reporting period is displayed here in the context of their target orientation:

Entry fees - line code 6210;
Membership fees - line code 6215;
Target contributions - line code 6220;
Voluntary contributions in the form of property and other donations - line code 6230.

Note, if the contribution amount was received in kind, it is displayed in line 6230.

Profit from business activities - line code 6240. When filling out this line, an explanation for the annual financial statements is also drawn up.
Other receipts - line code 6250. Other receipts include: state assistance aimed at achieving specific goals; funds received from the sale of fixed assets and other property.

Important! When filling out line 6250, it is necessary to take into account the principle of materiality: a quantitative or qualitative sign of receipt, since in this case an explanatory note or additional decoding in the lines of the report may be required.

3) Section on the use of funds with code 6300. This displays the amount of funds used for specific target areas, displayed in line 6310 - 6350.

Costs for targeted activities with code 6310. The amount of costs provided for by the enterprise charter is displayed here.

This section consists of:

Of the costs of charitable and social assistance, which are displayed in line 6311;
Of the costs incurred during conferences and meetings, line 6312;
Of the costs for other activities - line 6313. When filling it out, you must additionally provide an explanatory note that will decipher this line.

In accounting, the costs of holding events are displayed in debit 20 of account with credit 60 and 76. Afterwards, these expenses are closed through targeted financing Dt 86 - Kt 20.

Costs of maintaining the management apparatus, line 6320, which consists of the sum of the following “admin” costs:

Costs of paying wages and compulsory insurance contributions: pension, medical and social – line 6321.
Other payments made in favor of employees of a non-profit organization, line 6322.
Travel expenses: payment of daily allowance and compensation for other travel expenses - line 6323.
Costs associated with the maintenance of premises and buildings of a non-profit organization, payment of utilities - line 6324.
The amount of costs incurred during the repair of premises and buildings of the organization, line 6325.
Other costs associated with the maintenance of the management apparatus, line 6326.

In accounting, the costs of maintaining the management apparatus are displayed as a debit to account 26 with a credit to the corresponding expense account. Afterwards, these expenses are covered through targeted financing Dt 86 - Kt 26.

Costs for the purchase of OS and other inventory, line 6330.
Other costs that are not reflected in the above-mentioned terms of the “Funds Used” section.

Note! If no business activity was carried out during the reporting year, then the amount on line 6300 should coincide with the debit turnover on account 86.

4) The balance of available funds at the end of the reporting year – line 6400, which is the final line of the report. It displays the amount of unspent funds at the end of the period taken.

This line is calculated using the following formula:

Report line 6100 + report line 6200 – report line 6300 = Report line 6400
The total line 6400 should be equal to the amount of funds at the end of the period in account 86.

If account 86 is a debit account, then the amount on line 6400 should be negative. Therefore, it must be enclosed in parentheses. When generating such a result, it will be necessary to provide additional explanation.

Report on the intended use of funds received
(Form No. 6)

131. Non-profit organizations in the report on the targeted use of funds received reflect data on the main (statutory) activity on the balances of funds previously received as entrance, membership, voluntary contributions, data on the receipt (to be received) of these funds during the reporting period, their expenditure during the reporting period and balances at the end of the reporting period. The specified data is filled in on the basis of data recorded in the account for actual expenses associated with the activities of the non-profit organization and written off to reduce target revenues.

If expenses incurred in the reporting period exceed the available target funds (taking into account the balance at the beginning of the reporting period), the specified difference is reflected in the item “Balance at the end of the reporting period” in parentheses. At the same time, the explanatory note provides explanations in this regard. In the balance sheet, the specified data is reflected as other current assets.

132. If separate articles are not provided for individual data that are significant in sample form No. 6 “Report on the intended use of funds received,” organizations independently determine the necessary decodings and include additional articles in the report form when developing and adopting it.

According to the Federal Law, all business entities develop, draw up and submit financial statements based on the accounting carried out during the year. Among them is Form 6, which is intended for reporting on the intended use of funds.

You can download the report form on the intended use of funds in the OKUD form 0710006 at.

Form 6 is submitted as part of the package of general documents for annual reporting. It is presented by enterprises that are classified as non-profits. This document was approved by the 66th Order from the Ministry of Finance. The form must be submitted along with other reporting documents no later than three months after the end of the tax period for which the documentation is 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 they are needed.

What does the report on the intended use of funds show?

A report on the intended use of funds received is systematized data on what funds were received from membership or voluntary contributions, as well as the balances of these funds in accounts as of the date called the reporting date. Moreover, the data shows not only for the period being described, but also for the previous one, which allows us to examine 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 budget sources. For example, as assistance from the state. They show not only the balances in each direction at the beginning and end of the period, but also the processes of receipts and expenditures during it.

It should also be noted that this report serves as some addition to the balance sheet as. Some structures may legally draw up 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, entry sources, as well as from business activities and even the sale of some property. Such revenues, 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 of these funds are spent.

Structural design

Includes four sections. Each of them must be filled out. The structural organization is worth taking a closer look at.

The 1st part is called “Opening Balance.” It shows what funds the company has from the above sources at the beginning of this tax period, as well as what amount it had at the end of the previous period.
The 2nd part indicates “Funds Received”. The name speaks for itself; here we display all the financial income of the company.
The 3rd part is called “Funds Used”. It not only reflects how much was spent, but also the purposes for which the expenses were spent. The list of goals begins with the implementation of targeted types of events, such as charity events, and ends with the costs of retaining the management staff.
Part 4 “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 procedure

The document is filled out, starting with data characterizing the enterprise. Then data is entered by section, namely: balances from last year, new revenues, expenses associated with this type of funds, including the intended use of budget funds. Calculations are carried out for all sections and the column containing the result data is filled in.

It should be noted that there are situations when the amount of expenses exceeds the amount that was received. In this case, the resulting data, like all negative indicators, is written in parentheses, which indicates a negative amount. Such a situation cannot go uncommented, and explanations are made about 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 preparation is also indicated. 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 relates to the balance sheet, as it provides certain explanations for its items. 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.