The Ministry of Finance explained on which personal account the Autonomous institution takes into account the penalty under the contract
If an Autonomous institution imposes sanctions (penalties, penalties, damages) to the executor of the agreement (contract) concluded for the needs of the institution in the framework of its activities as a recipient of the subsidy, it recognizes the funds received as income from income-generating activities.
These revenues are reflected in the personal account opened in the FCS (code 30), which is intended for accounting for transactions with funds of Autonomous institutions.
If the counterparty transfers the penalty to the personal account with the code 31, the specified amount should be taken into account on the personal account with the code 30. To do this, the institution must submit a request for cash flow in the form 0531801 to the UFK.
Document: Letter of the Ministry of Finance of the Russian Federation dated 06.12.2019 N 02-07-10/95319