A report on the intended use of funds received demonstrates the receipt of money and the structure of their expenditure in non-profit organizations, drawn up in Form No. 6, OKUD code 0710006, in accordance with strictly regulated norms and rules. Also in this accounting register the money unused during the reporting period is indicated. This document is one of the annexes to the final annual balance sheet of the institution and is submitted to the following authorized authorities:
- territorial tax inspectorates;
- statistical authorities.
The report may also be requested by interested third parties to disclose information about the movement of contributions made and money allocated.
Form No. 6 is provided annually by absolutely all non-profit organizations (clause 2 of Article 14 of Federal Law No. 402 of December 6, 2011) regardless of the accounting system or taxation regime (general or special). Those institutions that are noted in Part 4 of Art. 6 402-FZ, has the right to use the simplified form No. 6 of the report on the intended use of funds; we will analyze how to fill it out using a specific example for an NPO.
Reports are submitted within a three-month period after the end of the reporting year.
Report on the intended use of funds, form 6
The form was approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n, the filling procedure is regulated by the Federal Law dated December 6, 2011 No. 402-FZ and the letter of the Ministry of Finance of Russia dated December 29, 2015 No. 07-01-06/77013.
How to fill out
In the report on the intended use of funds, two columns are filled in, illustrating similar data for the current and previous periods (years).
In the section under code 6100 “Balance of funds at the beginning of the reporting period,” the amount of funds remaining with the organization at the end of the previous period and transferred to the beginning of the current period is indicated. This value is located on Kt account 86 “Targeted financing”. This indicator also includes the profit received by the NPO from doing business.
Section code 6210 “Funds received” reflects the entire amount of financial receipts for the reporting year, including entrance and target fees, voluntary donations, profits from income-generating activities, government funding, and money received from the sale of property.
In the “Funds Used” section, the institution’s expenses are entered in the context of areas where the proceeds are spent:
- 6310 - “Expenses for targeted events” (social and charitable programs, seminars, conferences and other events).
- 6320 - “Expenses for maintaining the management apparatus.” These include wages (accruals for wages, compensation, incentives and bonus payments), payments not related to payroll (vacation pay, etc.), compensation for travel expenses, costs of maintaining buildings, structures, premises, repairs of fixed assets And so on. These costs are written off through the core activities of the non-profit organization.
- 6330 - “Purchase of fixed assets, inventory and other property.” Here the costs of the institution for the purchase, technical re-equipment, reconstruction, and OS update are noted.
- 6350 - “Other”. Financial costs in the debit of account 86 “Targeted financing”, not included in other groups.
Section 6400 “Fund balance at the end of the reporting year” reflects the amount of unused money at the end of the current (previous) period. If, based on the results of the financial and economic activities of the NPO, the expenditure side exceeds the income side, the actual discrepancy is entered in parentheses, and the responsible accountant draws up an explanatory note.
New form "Report on the intended use of funds received" officially approved by the document Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (as amended by Orders of the Ministry of Finance of the Russian Federation dated October 5, 2011 No. 124n, dated April 6, 2015 No. 57n).
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Download the report form on the intended use of funds (Form F-6)
The form of the report on the intended use of funds was approved by Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n (as amended by Order of the Ministry of Finance of Russia dated March 6, 2018 No. 41n).
What's new in this form as of May 27, 2018:
a column “Note” has been added to the table of the F-6 accounting form, in which it is necessary to enter the Note number for a separate line of the report.
We report on the correct use of funds
At the end of the year, any organization that received funds in the form of additional payments, be it membership fees or voluntary donations, as well as other sources of material income, is obliged to report on their use. The report itself has a clearly regulated and legally approved form No. 6 (OKUD 0710006). The document also reflects those funds that the company did not use during the reporting period. It is worth taking a closer look at how exactly all sections of this document are filled out.
"Opening balance"
This section contains data on the amounts of target cash receipts and funds received by the company from its core activities at the beginning of the period under review or at the end of the previous one.
“Funds have arrived”
This section is filled in with data on all membership, voluntary or entrance fees received by the organization. In addition, this is where you should record the amount that was received as a result of your main business activity, as well as money received from the sale of the company’s fixed assets and as government support.
"Funds Used"
This section contains justification for all company costs. In particular: Expenses for targeted activities, Expenses for the maintenance of the management apparatus, Acquisition of fixed assets, inventory and other, Other expenses.
"Balance at the end of the year"
This displays the amount remaining from previously received funds at the beginning of the reporting period. At the same time, it is worth knowing that if expenses exceed the funds available to the enterprise, the “remaining” indicator is indicated in parentheses, and an explanatory note is attached to the document.
How to fill out form No. 6 report on the intended use of funds - brief instructions
To better understand the principle of working with a document, you should consider in detail the principle of filling it out line by line.
Section 1
Line 6100 (“Fund balance at the beginning of the reporting year” reflects the amount of the credit balance in account 86 “Targeted financing” at the beginning of the year). If a credit balance appears in this line, it means the company did not manage to use all the funds received before the end of the reporting period. Here it is proposed to indicate the total commercial profit of the organization minus mandatory tax deductions.
For non-profit organizations, reporting is submitted in a simplified version with a mandatory reflection of the balance sheet, as well as reports on profits, expenses and the intended use of funds received.
Section 2
Line 6200 (“Total Funds Received”, consisting of the total amount of values in lines 6210-6250, except for the information entered in line 6100):
Lines 6210 (“Entry fees”) and 6215 (“Membership fees”) contain data on contributions received and to be received.
Line 6220 (“Targeted Contributions”) includes information about:
- charitable amounts;
- grants;
- shared financing of major repairs of apartment buildings;
- budget funds allocated for the implementation of the statutory activities of non-profit organizations;
- material income from the founders;
- property transferred to religious organizations for the implementation of their statutory activities;
- cash contributions from gardeners and summer residents for the purchase of public facilities;
- money for the formation of target capital.
Line 6230 (“Voluntary property contributions and donations”) is relevant if funds were allocated for the company’s statutory activities by other legal entities and individuals. The same line records the debt of organizations and individuals for contributions and donations.
Line 6240, dedicated to the company's business profits, is filled in with data from the income statement. It states the net profit received in the reporting year.
Line 6250 reflects all cash receipts related to the statutory activities of the organization of a non-profit plan that are not included in other sections.
Section 3
Line 6300 (“Total funds used”) The sum of these lines 6310-6330, 6350 is entered here. The data in lines 6311-6313 and 6321-6326 are excluded from the calculation. Line 6310, displaying expenses for targeted activities, is the sum of indicators in lines 6311-6313.
Line 6311 indicates data on social and charitable assistance. Moreover, this charitable support can be either in cash or in the form of certain works or services.
Line 6312, which is called “Conferences, meetings, seminars” contains data on expenses for all listed events. Costs for events that do not have charitable purposes are displayed in Line 6313 (“Other events”).
The amount of data specified in Lines 6321-6326 fits into Line 6320, dedicated to the costs of maintaining the management apparatus.
Payment costs wages are recorded in line 6321. They include payments of salaries, bonuses, incentives and vacation pay. All other benefits and additional payments are reflected in Line 6322.
Line 6323 (“Expenses for official travel and business trips”) usually does not cause any difficulties for those filling out. It includes the costs of travel, accommodation, as well as obtaining a visa and passport.
The costs of maintaining movable and immovable property (except for repairs) are recorded in line 6324. This may include rent, utility bills, fuel costs, and so on.
Well, the repair itself, that is, the costs associated with it, are entered in line 6325. Everything that is not included in the full list of lines of this document, in particular: payment of telephone communications, Internet and other expenses is indicated in line 6326.
As for the amount of actual expenses for the purchase of fixed assets and inventories, it is recorded in line 6330.
Payments related to property and land taxes, as well as payments for various types of services of banks, audit firms and similar organizations are entered in Line 6350.
Section 4
The final touch of the voluminous report is line 6400 entitled “Fund balance at the end of the reporting year.” The credit balance for account 86 current at the end of the reporting period is recorded here. It is the sum of the indicators in lines 6100 and 6200 with the exception of line 6300.
The formula looks like this: Page. 6400 = page 6100 + page 6200 - page 6300.
If all receipts are used for their intended purpose, then there will be a dash in line 6400, since this is how the document reflects the complete absence of a difference between receipts and expenses.
One of the components of financial statements, in addition to the balance sheet and profit and loss account, is a report on the intended use of funds received. This form submitted to the tax authority, statistical authority, and other interested parties (for example, persons who provided targeted funds).
A report on the intended use of funds received (OKUD 0710006) is drawn up in mandatory public organizations and their structural divisions that do not carry out entrepreneurial activities.
Other NPOs draw up a report on the intended use of the funds received, if necessary, and also if this is provided for in accounting policy organizations.
The name of some lines of the report speaks for itself, and filling them out does not present any difficulty. Let's take a closer look at filling out the report on intended use, looking at the lines the completion of which may raise doubts.
Line by line filling
In the reporting for 2011, there is no coding of lines in the report. For ease of comparison of indicators, we recommend using codes in accordance with Appendix No. 4 to Order No. 66n of the Ministry of Finance of Russia dated July 2, 2010.
Line 6100“Balance of funds at the beginning of the reporting year” reflects the amount of the credit balance in account 86 “Targeted financing” at the beginning of the year.
The presence of a credit balance means that at the end of the year all target funds were not used. The amount of profit received from commercial activities, minus taxes, is also reflected here.
Attention
Public organizations and their structural divisions that do not carry out entrepreneurial activities submit financial statements once at the end of the reporting year in a simplified format: balance sheet, profit and loss statement, report on the intended use of funds received.
Line 6200“Funds received - total” - the sum of lines 6210-6250, with the exception of the data in line 6100.
Filling lines 6210"Entry fees" and 6215 “Membership Dues” is straightforward and reflects contributions received and to be received.
Line 6220“Targeted contributions” reflects:
- funds for charitable activities;
- grants;
- funds allocated for shared financing of capital repairs of apartment buildings;
- amounts of financing allocated for the implementation of the statutory activities of non-profit organizations from budgets of various levels, state extra-budgetary funds;
- proceeds from the founders;
- property and property rights, received by religious organizations for the implementation of statutory activities;
- funds contributed by members of a horticultural, gardening, dacha non-profit partnership or partnership for the purchase of public facilities;
- funds received for the formation of target capital.
Line 6230“Voluntary property contributions and donations” is filled in if contributions have been received for statutory activities from other legal and individuals.
It also reflects the debt of legal entities and individuals to pay contributions and donations.
Special rules
The formation of endowment capital is provided for funds of an autonomous non-profit organization, public organization, public foundation or religious organization.
Donations are accepted only by institutions: medical, educational, social protection, charitable, scientific, educational, foundations, museums, public and religious organizations.
Line 6240“Profit from business activities of the organization” is filled out simply; the net profit of the previous year is entered from the profit and loss statement.
Line 6250“Other” allows you to reflect all receipts related to the statutory activities of a non-profit organization that are not listed in other lines.
Line 6300“Funds used - total” is filled out simply, you need to add up the indicators of lines 6310-6330, 6350. It is important to remember that the data in lines 6311-6313 and 6321-6326 are not taken into account.
Line 6310“Expenses for targeted activities” is the total amount of lines 63116313.
Line 6311“Social and charitable assistance” is the amount of targeted and non-addressed, impersonal assistance provided free of charge or on preferential terms. This can be either cash, work performed, or services provided.
By line 6312“Conducting conferences, meetings, seminars, etc.” you can reflect all the expenses associated with the specified events: rental of premises, delivery and accommodation of event participants, expenses for stationery for participants.
According to the name lines 6313“Other events” is clear that it reflects the costs of targeted events that are not social or charitable, for example, propaganda events carried out for educational purposes healthy image life and spiritual values.
Line 6320“Expenses for maintaining the management apparatus” is the sum of indicators in lines 6321-6326 and reflects the total amount of funds used for the management apparatus.
The structure of expenses for maintaining the management apparatus is disclosed in lines 6321-6326.
Salary expenses are indicated according to line 6321“Payroll costs (including accruals).” Labor costs are the amounts of accrued salaries, vacation pay, bonuses, and various incentive payments.
Separate line (6322) the report reflects payments not related to wages. These include pension supplements; one-time benefits for those retiring; payments for personal, property and other insurance; payment for travel to the place of work; material aid; cost of free uniform.
IN line 6323“Expenses for official travel and business trips” no difficulties may arise in recording travel expenses. Travel expenses for NPOs do not differ from those of other organizational and legal forms. These are travel expenses, hotel fees, visas, passports, etc.
What is meant by business travel expenses? These expenses are reflected if the organization has employees with a traveling nature of work. The list of positions, amounts and procedure for reimbursement of expenses for business trips are established by local regulations(employment or collective agreement, order).
All expenses for the maintenance of premises, buildings, vehicles and other property, except for repairs, are reflected at line 6324. Reflect on this line rent for office and transport, payments for electricity, heating and water, gasoline costs and other transportation expenses.
Costs for all types of repairs of fixed assets - current, medium and capital - are reflected separately line 6325.
Other services are reflected at line 6326, expenses for communication services, payments to Internet providers, consulting and information services are collected here.
The amount of actual costs for the acquisition of fixed assets and inventories is reflected at line 6330.
Line 6350“Other” indicates the costs of paying for the services of credit institutions, auditing companies, costs of publishing financial statements, property tax and land tax.
Completes the report line 6400"Balance of funds at the end of the reporting year." If the first line of the report reflected the credit balance of account 86 “Targeted financing” at the beginning of the year, then line 6400 reflected the credit balance of account 86 at the end of the reporting year. In the report, this line must correspond to the sum of indicators for lines 6100 and 6200 minus line 6300, that is, line 6400 = line 6100 + line 6200 - line 6300.
If the received earmarked funds are fully used in the reporting year, then there will be no balance of earmarked funds at the end of the year. In the report, the absence of a balance is reflected by a dash on line 6400.
Example
The charitable foundation “Life” had a total of voluntary property contributions for 2011 of 6,000,000 rubles. Net profit from business activities - 100,000 rubles. Other income - 50,000 rubles.
During the reporting year, target funds were used in the amount of RUB 5,110,000:
Social and charitable activities - RUB 5,000,000;
Conducting conferences and seminars - 100,000 rubles;
Other events - 10,000 rubles;
Salary - 260,000 rubles;
Payments not related to wages - 100,000 rubles;
Business trips and trips - 10,000 rubles;
Purchase of fixed assets and inventories - 20,000 rubles.
Data for 2010:
Target contributions - 1,000,000 rubles;
The amount of voluntary property contributions is RUB 4,000,000;
Expenses for targeted activities - 4,000,000 rubles;
Labor costs - 100,000 rubles;
Business travel expenses - 10,000 rubles;
Payment for renting the premises - 10,000 rubles;
Expenses for the acquisition of fixed assets and inventories - 823,000 rubles.
In 2011, a report on the intended use of funds received was presented in the following form ( download ).
We report to the Ministry of Justice
In addition to the report on intended use, non-profit organizations submit reports to the Ministry of Justice in the forms approved by Order of the Ministry of Justice of Russia dated March 29, 2010 No. 72.
The report forms are different depending on the type of organization: a report on the activities of a non-profit organization and on the personnel of its governing bodies, information on the personal composition of the governing bodies of a non-profit organization, a report on the amount of money received by a public association from international and foreign organizations, foreign citizens and stateless persons funds and other property, the purposes of their expenditure or use and their actual expenditure or use.
Religious organizations submit a report on the personnel of their governing bodies, the expenditure of funds and the use of other property.
A.S. Yukhnevich-Leliva, tax consultant
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 in a 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.
