On 5 October 2026, the Federal Treasury (Roskazna) approved updated control ratios for the verification of budget execution reports and financial statements of budgetary institutions for the first nine months of 2026. The Order of the Federal Treasury No. 212n, dated 30 September 2026, introduces targeted adjustments to the cross-check formulas used by the automated control module of the Electronic Budget (EB) system. While the Treasury stated that no fundamental changes were made, the revisions focus on tightening validation rules for inter-line consistency in the Statement of Financial Position (Form 0503113) and the Statement of Financial Results (Form 0503123). Specifically, new thresholds were set for the ratio of short-term liabilities to liquid assets and for the correlation between accrued expenses and actual cash outflows. These ratios are designed to flag gross arithmetic errors and logical inconsistencies before reports are consolidated into the federal budget execution dataset.
Key Takeaways
- Automated Pre-Submission Checks: Budgetary institutions must run the updated EB validation module before submitting Q3 2026 reports; reports failing new ratio thresholds will be rejected automatically.
- Focus on Liquidity and Cash-Accrual Gaps: The revised ratios scrutinize short-term solvency and the alignment of accrual accounting with cash flow, requiring institutions to reconcile provisional entries promptly.
- No Substantive Accounting Changes: The updates are purely validation enhancements; underlying accounting standards (SBO 1/2023) remain unchanged, but compliance discipline is elevated.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement