Budget Accounting Instruction

• 1987-1993 - Instructions for accounting in institutions and organizations that are on the State budget of the USSR were approved, approved by the Ministry of Finance of the USSR dated 10.03.1987 No. 61
• 1994-1999 - the instruction on accounting in budgetary institutions and organizations was in force, approved by Order of the Ministry of Finance of the Russian Federation of 03.11.1993 No. 122
• 1999-2005 - the instruction on accounting in budgetary institutions was approved, approved by Order of the Ministry of Finance of the Russian Federation of 12.30.1999 No. 107n
• 2005 - the Budget Accounting Instruction was approved, approved by Order of the Ministry of Finance of the Russian Federation of August 26, 2004 No. 70n
• 2006-2008 - the Budget Accounting Instruction was adopted, approved by Order of the Ministry of Finance of the Russian Federation of February 10, 2006 No. 25n. ^[one]
• since 2009 - the Instruction on budget accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n, has been in force. ^[2]
• since 2011 - the Instruction on budget accounting approved by the Order of the Ministry of Finance of the Russian Federation dated 01.12.2010 is in force. No. 157н. ^[3]

In the Instruction on budget accounting approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n:

• added accounts to account for estimated appointments and liabilities for revenue-generating activities
• It is planned to use 22 bits of the account number to reflect the fiscal year number in order to ensure the possibility of three-year planning
• accounts added for accounting treasury property

Since 2010, according to the order of the Ministry of Finance of the Russian Federation dated December 30, 2009 No. 152n ^[4] , changes were made to Instruction No. 148n, which consisted of the following:

• accounts have been added to account for cash flows for compulsory health insurance and a pension fund;
• all calculations for social needs, which previously included accounting for funds for compulsory health insurance, a pension fund, are replaced by calculations for compulsory social insurance;
• accounts are excluded that reflect gratuitous receipts of funds from other budgets, receipts from any financial organizations;
• the concept of recipients of budget funds is excluded, the concept of administrator of budget funds is used;
• an account has been introduced to reflect fixed assets worth up to and including 3,000 rubles that are in operation.