Public sector entity. State and municipal institutions (budgetary, autonomous, state, unitary, state corporations): definition, purpose of creation, functions

In most of the regulations governing the issues of pay for employees in the public sector, a special line specifies what this document means by the concept of “budgetary organization”. As a rule, these are those organizations, the functions and powers of the founder of which are performed by executive bodies of different levels - state, regional and municipal.

Currently, the determining criterion is the source of funding for salary payments from funds allocated by the budgets of these three levels. It turns out that employees of the public sector include everyone who receives a salary from the budget, whose work is paid in accordance with the Unified Tariff Schedule (ETS), and those who receive payment directly from one or another budget. These payments, of course, are included in the item “Expenditures” of these budgets.

Some legislative acts contain definitions according to which those individuals who are in labor relations with budgetary organizations and receive salaries taking into account salaries established on the basis of the ETS are recognized as employees of the public sector.

Who is the state employee

In 2012, the number of employees of budgetary organizations in the Russian Federation exceeded 14 million people. Of these, about 3.7 million worked in federal state institutions, 4 million - in state institutions of the constituent entities of the Russian Federation and 7 million - in.

In addition to employees of federal government agencies, such as the tax inspectorate, the treasury, the customs service, etc., these include workers in education and health, social services, culture or science.

This category also includes military units, institutions and subdivisions of federal executive bodies, which, according to the law, provide for military service, as well as civilian personnel of some federal executive bodies associated with activities in the field of defense, law enforcement and state security.

For those who can consider themselves employees of the public sector, the state provides funds in the budget for targeted programs, including subsidies for the purchase of housing. The state treasury also provides funds for various social benefits for public sector employees.

State-financed organization

State authorities of the Russian Federation, constituent entities of the Russian Federation, as well as local authorities should act as founders of the organization. Joint stock companies, cooperatives and other similar business entities cannot create a budgetary organization.

Types of budgetary organizations.

(cm. budget classification).

1. An exceptionally close relationship with the budget, from which the main part of the expenses of budgetary organizations is financed. Any change in the budget is primarily reflected in the finances of budgetary organizations. The shortage of funds by the budget also leads to underfunding of the expenditures of budgetary organizations. Overfulfillment of the corresponding level of revenues stipulated by the law on the budget leads to additional financing of budgetary organizations.

According to cl.

BUDGETARY INSTITUTIONS

1 tbsp. 161 BC RF, state-financed organization - This is an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local authorities for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the corresponding budget or the budget of the state extra-budgetary fund on the basis of income estimates and costs.

Organizations endowed with state or municipal property on the basis of the right of operational management, with the exception of state-owned enterprises and autonomous institutions, for the purposes of the RF BC are recognized as budgetary institutions (clause 2 of article 161 of the RF BC).

Signs of a budgetary institution:

1) the budgetary institution is a non-profit organization;

2) the founder is the Russian Federation, a constituent entity of the Russian Federation or a municipal formation;

3) the main activity of a budgetary institution is financed in whole or in part from the funds of the corresponding budget on the basis of an estimate of income and expenditure.

A budgetary institution uses budgetary funds in accordance with the approved estimate of income and expenses, which must reflect all income of a budgetary institution, received both in the form of budgetary funds and from entrepreneurial and other activities. When executing the estimate of income and expenses, a budgetary institution has the right to independently spend funds received from non-budgetary sources.

A budgetary institution prepares and submits a budget application for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds, based on the projected volumes of provision of state or municipal services and the established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses reporting period.

A budgetary institution is not eligible receive loans or borrowings from credit institutions, other legal entities, individuals, as well as from the budgets of the budgetary system of the Russian Federation (clause 8, article 161 of the RF BC).

A budgetary institution independently acts in court as a defendant for its monetary obligations. At the same time, a budgetary institution ensures the fulfillment of its monetary obligations specified in the executive document, within the limits of the corresponding limits of budgetary obligations and funds received from entrepreneurial and other income-generating activities brought to it (clause 9 of article 161 of the BC RF). The owner of the property of a budgetary institution in accordance with the provisions of Art. 120 of the Civil Code of the Russian Federation bears subsidiary liability for its obligations.

Revenues and expenditures of budgetary institutions are determined by the budget of the institution for the next financial year, approved in the manner prescribed by the current legislation. According to paragraph 2 of Art. 161 of the Budget Code of the Russian Federation, the estimate of income and expenses should reflect all revenues of a budgetary institution, received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activities: from the provision of paid services, the use of state or municipal property assigned to a budgetary institution on the basis of operational rights. management, other activities. Revenues received by budgetary institutions from entrepreneurial and other income-generating activities are included in the budget revenues of the corresponding level.

A budgetary institution subordinated to federal executive bodies uses budgetary funds exclusively through the personal accounts of budgetary institutions, which are maintained by the Federal Treasury.

Budgetary institutions have the right to spend budget funds exclusively for:

1) remuneration for labor in accordance with concluded labor contracts and legal acts regulating the amount of wages of the relevant categories of employees;

2) transfer of insurance contributions to state extra-budgetary funds;

3) transfers to the population, paid in accordance with federal laws, laws of the constituent entities of the Russian Federation and legal acts of local governments;

4) travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

5) payment for goods, works and services under the concluded state or municipal contracts;

6) payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts.

The spending of budgetary funds by budgetary institutions for other purposes is not allowed.

All purchases of goods, works and services in excess of 2000 minimum wages are carried out by budgetary institutions solely on the basis of state or municipal contracts. At the same time, in the event that the authorized government bodies in the prescribed manner decrease the funds of the relevant budget allocated for the purpose of financing contracts concluded by a budgetary institution, the budgetary institution and the other party to such an agreement must agree on new terms, and, if necessary, other terms of the agreement. A party to the contract has the right to demand from a budgetary institution only compensation for real damage caused by a change in the terms of the contract.

Estimated income and expenses of a budgetary institution- a document defining the volume and target direction of budgetary allocations of this institution, approved in accordance with the established procedure and containing calculated data for each target area of ​​budgetary appropriations.

The procedure for drawing up and approving estimates of income and expenses of a budgetary institution is established by Art. 221 BC RF.

After the approval of the consolidated budget list, its indicators are communicated to the administrators and recipients of budget funds in the form of notifications of budget allocations for the period of validity of the approved budget.

Within 10 days from the date of receipt of the notification of budgetary allocations, the budgetary institution is obliged to draw up and submit for approval to the superior manager of budgetary funds an estimate of income and expenses. The methodology for drawing up and approving estimates of income and expenses of institutions that are on the budgets of all levels of the budgetary system of the Russian Federation is established by the Ministry of Finance of the Russian Federation, but at present there is no general regulatory document governing the procedure for drawing up an estimate of income and expenses of a budgetary institution. Within 5 days from the date of submission of the specified estimate, the manager of budgetary funds must approve this estimate. In this case, the estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

According to paragraph 1 of Art. 158 BC RF chief administrator of federal budget funds - a government body of the Russian Federation, which has the right to distribute federal budget funds to subordinate administrators and recipients of budget funds, as well as the most significant budgetary institution of science, education, culture, health care and the media.

Within one working day from the date of approval, the budgetary institution's income and expenditure estimates are transferred by the budgetary institution to the body of the corresponding level of the budgetary system of the Russian Federation, executing the budget.

The need to draw up an estimate of income and expenditure of budgetary institutions is due to the fact that funds allocated from the budget for the main activities of a budgetary institution are spent in accordance with the approved limits of budgetary obligations. Financing of a budgetary institution by the body executing the budget of the corresponding level can be carried out exclusively within the limits of budgetary obligations, regardless of the presence or absence of estimated assignments. At the same time, a budgetary institution has funds available from entrepreneurial and other income-generating activities, for the spending of which the limits of budgetary obligations are not brought. In this case, the estimate of income and expenses of a budgetary institution is the only document that determines the directions and amounts of spending such funds.

The concept of a budgetary organization and their classification

In accordance with the Budget Code of the Russian Federation (BC RF) Art. 161 BC BUDGETARY INSTITUTION - an organization created by state authorities of the Russian Federation, constituent entities of the Russian Federation, as well as local authorities for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature and financed from the corresponding budget or the budget of the state non-budgetary fund for based on estimates of income and expenses.

It follows from this definition that only an organization that has the following characteristics at the same time has the status of a budgetary organization:

1. The founders of the organization should be government bodies of the Russian Federation, constituent entities of the Russian Federation, as well as local government bodies. Joint stock companies, cooperatives and other similar business entities cannot create a budgetary organization.

2. As the purpose of creating a budgetary organization in the constituent documents, only non-commercial functions can be defined. At the same time, this restriction cannot be understood to mean that a budgetary organization is prohibited from providing paid services and independently receiving income.

The bulk of budgetary organizations carry out certain types of paid activities and thus receive the funds necessary for their development. However, making a profit is not and cannot be the goal of a budgetary organization. And all the funds it independently earned should be directed exclusively to the expansion and development of the system of services for the provision of which it was created.

3. A budgetary organization must be financed from the federal budget, the budget of a constituent entity of the Russian Federation, the municipal budget or the budget of the state non-budgetary fund.

This feature has the following peculiarity: in itself, receiving funding from the budget does not mean that this organization is a budgetary one. Budget funds are allocated not only to budgetary organizations, but also to commercial structures. This is carried out in numerous forms, ranging from the purchase of various goods for state or municipal purposes and ending with the provision of financial support in the form of grants, subventions, subsidies, etc.

4. The basis for the financial planning of a budgetary organization is an estimate of income and expenses. Before the beginning of the financial year, the budgetary organization must draw up this document, after the end of the reporting period, the balance of the budget execution must be drawn up.

It should be noted that only a combination of all the listed characteristics together in relation to one structure gives a budgetary organization, each of the named characteristics does not in itself mean that we are dealing with a budgetary organization.

Types of budgetary organizations.

Budget organizations can be classified according to a number of characteristics.

1. Depending on the functions they perform (ie, by the type of activity), budgetary organizations can be subdivided in accordance with the functional classification of budget expenditures.

On this basis, it is possible to distinguish budgetary organizations that implement the functions of the state and, accordingly, receive funding according to the sections of the budget classification:

State administration and local self-government, which, in particular, includes the RF Committee for Financial Monitoring, the RF Committee for Military-Technical Cooperation with Foreign States, the RF Federal Service for Financial Recovery and Bankruptcy, the RF Audit Chamber, the RF Ministry of Finance;

The judiciary, including the Constitutional Court, the Supreme Court, courts of general jurisdiction, the Supreme Arbitration Court;

International activities, embassies and missions abroad, etc. (cm. budget classification).

2. Depending on the source of funding, budgetary organizations can be divided into the following groups:

Funded from the federal budget;

Financed from the budgets of the constituent entities of the Russian Federation;

Financed from local budgets.

3. According to the sources of the formation of funds, budgetary organizations can be divided into two groups:

Budgetary organizations that provide paid services to individuals and legal entities and, accordingly, have their own sources of funds;

Budgetary organizations that do not provide paid services to individuals and legal entities and, accordingly, do not have their own sources of funds.

The special place of finances of budgetary organizations in the financial system is determined by the position taken by budgetary organizations in ensuring the functions of the state. The latter are largely implemented precisely through budgetary organizations. The following features of the finances of budgetary organizations should be highlighted:

1. An exceptionally close relationship with the budget, from which the main part of the expenses of budgetary organizations is financed. Any change in the budget is primarily reflected in the finances of budgetary organizations.

The concept and types of budgetary institutions.

The shortage of funds by the budget also leads to underfunding of the expenditures of budgetary organizations. Overfulfillment of the corresponding level of revenues stipulated by the law on the budget leads to additional financing of budgetary organizations.

Due to this feature, the finances of budgetary organizations are in a much closer connection and interdependence with public (centralized) finances than all other links of the financial system.

2. Budgetary organizations can provide and do provide certain paid services, forming part of their financial resources at the expense of independently earned income, which allows them to be attributed to economic entities.

These two features make it possible to determine the place of finances of budgetary organizations as intermediate: between public finances and the finances of enterprises and organizations. This specific location is confirmed by the following feature of the finances of budgetary organizations.

3. Lack of independence in spending funds. Since budgetary organizations are mainly financed by the budget, strict control by the state is exercised over the economical and rational spending of allocated budgetary allocations, in contrast to commercial structures, whose finances are characterized by the principle of independence.

The basic principles of organizing finances of budgetary institutions include the following:

1. Purposeful use of allocated and independently earned funds.

Unlike all other institutions, budgetary organizations, when spending funds, must strictly adhere to the purposes for which these funds are allocated. If a commercial organization can spend the funds received in payment for goods supplied or services rendered for any purpose, from increasing the payroll of its employees and ending with sending them to charity, budget organizations do not have such freedom of action. They can use the funds received from the budget or independently earned only for the purposes provided for in the estimate.

2. A strict distinction between budget funding and self-earned funds. Both groups of funds are kept in separate accounts, for each of the groups a separate estimate is drawn up for their spending, for each of the groups independent reporting is drawn up.

3. Budgetary immunity. According to Art. 239 of the Budget Code of the Russian Federation, budget immunity is a legal regime in which the foreclosure on budget funds is carried out only on the basis of a judicial act:

Reimbursement of underfunding, if the funds to be collected were approved by law as part of budget expenditures;

Compensation for losses caused to an individual or legal entity as a result of illegal actions of state bodies or their officials.

4. Control by state bodies and local self-government bodies over targeted and rational spending of funds.

My accounting. Budgetary organizations

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Read in No. 12/2016:

Denomination 2016: a guide to recalculating accounting objects

From July 1, 2016, according to the Decree of the President of the Republic of Belarus dated 04.11.2015 No. 450 "On carrying out the denomination of the official monetary unit of the Republic of Belarus", the denomination will be carried out by replacing the banknotes of the 2000 model with the banknotes of the 2009 model in the ratio of 10,000 Belarusian rubles ... rub. sample 2000 to 1 bel. rub. sample 2009 The procedure for recalculating accounting items when carrying out denomination-2016 and reflecting its results in accounting on a conditional example is considered in the given material.

Reminder for calculating the resort tax in 2016

In accordance with the wording of clause 1 of Art. 278 of the Tax Code of the Republic of Belarus, the object of taxation is the resort tax is the presence of an individual in sanatorium and resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, recreation houses (bases), boarding houses located on the territory of the corresponding administrative-territorial units of the Republic of Belarus. This article explains the procedure for calculating the resort tax on the basis of the tax legislation in force in 2016.

Electronic invoices: current issues

An electronic VAT invoice is a mandatory electronic document for all VAT payers specified in paragraphs two to four of Art. 90 Tax Code (including budgetary organizations), which have an object of VAT taxation, including the obligation to calculate VAT in accordance with the provisions of Art. 92 of the Tax Code or the obligation to issue (directions) the ESCF in accordance with the provisions of Art. 1061 of the Tax Code, which serves as the basis for making calculations for VAT between the seller and the buyer and accepting VAT amounts for deduction (Article 1061 of the Tax Code). This publication discusses how and in what cases ESCF are made up of budgetary organizations.

Strengthening cameral control with the introduction of electronic VAT invoices

The introduction of the ESCF into the electronic document flow in the Republic of Belarus will allow payers not only to reduce tax risks and exclude the possibility of deducting VAT amounts presented by unscrupulous payers, but also to avoid tax audits if VAT violations are not revealed according to the results of the desk audit. In the above material, we are talking about the fact that cameral control is a type of control that allows you to determine the correctness of tax deductions and the calculation of the amount of VAT.

Analysis of the process of reforming budgetary institutions on the example of the Rogachev children's music school of the Dmitrovsky municipal district of the Moscow region

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Electoral Campaigns in Civil Society

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What organizations belong to budgetary institutions

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The status of a budgetary institution is regulated

Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations". Article 9.2 of the law gives the following definition of a budgetary institution:

A budgetary institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal formation to perform work or provide services in order to ensure the implementation of the powers of state authorities (state bodies) or local self-government bodies provided for by the legislation of the Russian Federation in the fields of science, education, health care, culture, social protection, employment of the population, physical culture and sports, as well as in other areas.

The law establishes that budgetary institutions carry out their activities on the basis of a state assignment formed by the founder. At the same time, a budgetary institution has no right to evade the fulfillment of a state task. The questions of the formation of the state assignment will be discussed in more detail in the next chapter.

The change in the financing procedure for budgetary institutions creates some guarantees of maintaining the declared amounts of funding, since in the case of estimated funding, the amount of funds received by the institution is tied to the actual budget revenues.

Budgetary institutions have been given the right to provide paid services that go beyond the scope of the state assignment. However, at the same time, the law establishes that a budgetary institution has the right to do so only insofar as such activity is consistent with the achievement of statutory goals and objectives... That is, the services (work) provided for a fee must correspond to the main type of activity of the institution. At the same time, the procedure for determining the payment for the services of budgetary institutions is established by the founder, that is, institutions do not receive complete freedom in this matter.

Also, certain features are characteristic of the property management of budgetary institutions. In particular, budgetary institutions can not dispose of either the property transferred by the founder, or the property acquired from entrepreneurial income. The exception is especially valuable movable property acquired from business income. Moreover, if the property is leased by the institution, then state funding for its maintenance is terminated.

A budgetary institution, in accordance with Law No. 83-FZ, has the right to attract loans and conclude financial leasing agreements and does not have the right to purchase securities and place funds on bank deposits. At the same time, Law No. 7-FZ establishes that a budgetary institution has the right to conclude large transactions only with the prior consent of the founder.

Major transaction - a transaction or several interrelated transactions related to the disposal of funds, the alienation of other property (which the budget institution has the right to dispose of independently), as well as the transfer of such property for use or as a pledge, provided that the price of such a transaction or the value of the alienated or the transferred property exceeds 10% of the book value of the assets of the budgetary institution, determined according to the data of its financial statements as of the last reporting date.

A budgetary institution carries out its monetary transactions through personal accounts opened with a territorial body of the Federal Treasury or a financial body of a constituent entity of the Russian Federation (municipal formation).

Who belongs to public sector employees

Transactions with funds received by budgetary institutions from the corresponding budget of the budgetary system of the Russian Federation in the form of subsidies for other purposes (except for the fulfillment of a state assignment) and in the form of budgetary allocations for budgetary investments in capital construction objects of state ownership are recorded on a separate personal account of the budgetary institution.

In the Republic of Tatarstan, budgetary institutions are represented mainly by educational institutions (Fig. 9).

Rice. 9. The structure of budgetary institutions in the Republic of Tajikistan

Regional budget Rights of LLC participants

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Budgetary organizations

budgetary organization finance

A budgetary institution is an organization created by public authorities of the Russian Federation, public authorities of the constituent entities of the Russian Federation, local self-government bodies for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the corresponding budget or the budget of state extra-budgetary funds on the basis of estimates of income and expenses.

It is financed from the budget of any level and does not conduct independent economic activities, but has an estimate of the expenditures of budgetary funds received from higher authorities. Organizations endowed with state or municipal property on the basis of the right of operational management, which do not have the status of a federal government enterprise, are recognized as budgetary institutions for the purposes of this Code.

The budgetary organizations include educational institutions, culture, health care, public administration organizations, the military-industrial complex and the army.

A prerequisite for classifying an organization as a budgetary one is budgetary financing according to estimates and accounting according to the budgetary chart of accounts and in the manner prescribed by instruction No. 107n.

The concept of a budgetary organization is used to refer to all structural divisions and legal entities controlled by the authorities and financed from budgetary funds. The concept of a budgetary organization does not have a strictly legal meaning and is intended to reflect the various organizational and legal forms currently used by the authorities. For each budgetary organization, one higher agency (higher budgetary organization) has been established, which acts as the owner on behalf of the constituent entity of the Russian Federation.

Budgetary organizations are classified according to the type of budgetary services provided. The activities of budgetary organizations of a constituent entity of the Russian Federation can be conditionally divided into economic activities, regulatory and administrative functions. In a number of cases, budgetary organizations combine various types of activities (provide various types of budgetary services). For the selected groups of budgetary organizations, the nature of interaction with a higher department, the mechanism for forming the budget and its execution, the right to borrow and the authority to manage assets are determined by budgetary institutions. activities: they bring up and teach children, treat people, create films, engage in concert activities, ensure the safety of archival documents and much more. However, in addition to this activity, which is carried out at the expense of public funds, almost all budgetary institutions are engaged in activities that generate income for them in addition to budget funding.

It can be argued that budget-funded organizations meet, firstly, the basic feature of non-profit organizations - their main activity does not pursue the goal of making a profit. Secondly, the lack of distribution of the received profit between the participants is quite obvious and follows from what has been said. Budgetary organizations are financed by the owner who established them (the Russian Federation, a constituent entity of the Russian Federation or a local government body) from the corresponding budget. The profit received by the organization is used to achieve the goals determined by the owner, established by the initial constituent documents, and, therefore, this cannot be a simple division between the participants in economic activity.

Finances of organizations - a set of economic and monetary relations associated with the creation, distribution and use of the fund of funds in the process of production and sale of products (works, services). At the heart of the financial relations of a budgetary organization are the relations regarding the flow of funds between various participants in social production.

The main monetary relations arising in a budgetary organization:

1. Monetary relations within the organization - associated with the relationship with personnel (creation of a wage fund), with the formation of expenditure items and the creation, primary distribution of income received from budgets of various levels, as well as from entrepreneurial activities (creation of authorized capital, distribution of profits, creation of other internal funds).

2. Monetary relations with higher structures - the most developed relationship in budgetary organizations associated with the redistribution of budget revenues, funds of various special. funds, as well as with financing in the order of redistribution of funds from the main administrators of the federal budget.

3. Monetary relations with the insurance company - associated with the payment of insurance premiums, with the payment of insurance combination when a risk arises.

4. Monetary relations between the Central Bank of the Russian Federation (on receipt of funds from the corresponding budget or the budget of the state extra-budgetary fund) and between commercial banks (on receipt of credit resources, payment of interest, payment of banking services).

5. Monetary relations with other economic entities - monetary relations with buyers, suppliers, transport organizations, telegraph, with construction and installation organizations, related to settlements with customers, but in terms of the volume of payments, this is the largest group of monetary relations. This group is the most important because it is the formation of real money. With the interaction of commercial enterprises, national income and proceeds from the sale of products are created, which are at the disposal of the enterprise. And budgetary organizations for the most part carry out managerial, socio-cultural, scientific-technical and other functions of a non-commercial nature. Although some budgetary organizations are entitled to engage in certain types of commercial activities, however, their contribution to national income is insignificant.

6. Monetary relations with the budget regarding the payment of taxes on profits from business activities by budgetary organizations.

The main functions of finance of budgetary organizations:

1. Distribution

2. Control

Distribution is the link between the activities of a budgetary organization and consumption. The organization's activities are impossible without adequate funding. In organizations, mainly secondary distribution (formation of funds) is carried out. Control is carried out at all stages of the use of funds. A special place is occupied by control over the targeted spending of funds by the Treasury, the Accounting Chamber, control and requisition commissions, tax inspection bodies (they control the timeliness and completeness of tax payments), and the tax police. In addition to state control services, there are departmental (carry out control and requisition management), independent (audit firms), internal (accountants and other internal persons).

A budgetary institution is characterized by the following features:

The founders, and therefore the owners of the property of a budgetary institution, may be government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies;

A budgetary institution is created to carry out managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature;

The activities of a budgetary institution are financed from the corresponding budget or from the budget of the state non-budgetary fund;

The basis for the allocation and spending of budgetary funds is the estimate (a document that is drawn up to determine the price and justify it when concluding a work contract) of income and expenses, approved in the prescribed manner.

A budgetary institution uses budget funds in accordance with the approved estimate of income and expenses. The presence of the estimate ensures effective budget planning and strictly targeted use of the allocated funds. The estimate of income and expenses should reflect all the income of a budgetary institution, received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activities, including income from the provision of paid services, other income received from the use of state or municipal property assigned for a budgetary institution on the basis of operational management, and other activities.

A budgetary institution, when executing the estimate of income and expenses, independently in spending funds received from non-budgetary sources.

The budgetary institution has not been given the right to dispose of the available funds at its own discretion.

A budgetary institution is not entitled to receive loans (loans) from credit institutions, other legal entities, individuals, from the budgets of the budgetary system of the Russian Federation.

Budgetary institutions can have funds not only in the form of budgetary appropriations, but also from extrabudgetary receipts. The latter are divided into subgroups:

Earmarked funds and gratuitous receipts;

Funds received at the temporary disposal of the institution;

Funds received from state extra-budgetary funds, etc .;

As well as funds received from entrepreneurial activities;

1) Earmarked funds are a specific source of acquiring assets and financing the expenses of a budgetary institution. Like budget funds, earmarked funds are spent, as a rule, during the reporting year or a limited period of time, if certain activities are financed from earmarked funds.

2) Funds received at the temporary disposal of budgetary institutions are subject to accounting in credit institutions on personal accounts opened by budgetary institutions on balance sheet accounts. Such funds, upon the occurrence of certain conditions, are subject to return to the owner or transfer to their destination.

These, for example, include funds seized during the inquiry, preliminary investigation, which are not material evidence, when the property of the accused (suspect) is seized, which can be foreclosed in order to compensate for material damage caused or to execute a sentence in terms of confiscation of property , as well as the security deposits contributed by the accused (suspect) with the sanction of the prosecutor.

3) To account for funds received by budgetary institutions from state non-budgetary funds, sub-account 115 is intended, which can be used by social protection authorities when receiving funds from the Pension Fund of the Russian Federation for the payment of pensions and benefits, as well as by health care institutions when providing medical care to the population at the expense of funds of the Social Insurance Fund of the Russian Federation.

4) Entrepreneurial activity cannot be the main activity of a budgetary institution. However, recently, due to the chronic underfunding of budget appropriations recipients, heads of institutions are increasingly forced to look for unconventional ways to obtain funds. Naturally, most of these methods are associated with the implementation of various types of entrepreneurial activity. In principle, funds received from such activities should not be used for purposes that are supported by the budgetary appropriation. However, during the period of delay in financing, the amount of proceeds from the sale of products produced by a budgetary institution is most often directed to ensuring the costs of the corresponding budget estimates. In addition, the receipt of funds from entrepreneurial activities allows the budgetary institution to solve social issues to improve the working and rest conditions of the staff of institutions, as well as production problems associated with the modernization of production facilities, the timely renewal of worn-out fixed assets.

In accordance with the Civil Code of the Russian Federation, entrepreneurial is "an independent activity carried out at its own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law."

Entrepreneurial activity is provided for by the following regulatory acts and constituent documents:

Laws of the Russian Federation "On Education", "Fundamentals of the Legislation of the Russian Federation on Culture";

Federal laws "On higher and postgraduate education," On science and state scientific and technical policy ";

Other legal acts.

The entrepreneurial activities of educational institutions include:

Realization and leasing of fixed assets and property of the institution;

Trade in purchased goods, equipment;

Provision of intermediary services;

Equity participation in the activities of other institutions and organizations;

Acquisition of shares, bonds, other securities and receipt of income (dividends, interest) on them;

For educational institutions, it is not a paid entrepreneurial activity, the income from which is reinvested in this educational institution and (or) for the immediate needs of the provision, development and improvement of the educational process (including for wages) in this educational institution. The amounts allocated by educational institutions for the needs of the provision, development and improvement of the educational process in this educational institution reduce the taxable base.

If the income received is not reinvested in educational activities, then the activities for obtaining these incomes are considered entrepreneurial and are subject to taxation in accordance with the procedure established for budgetary institutions.

Each type of extra-budgetary funds should be accounted for in separate accounts opened with the federal treasury or credit institutions (for budgetary institutions that have not been transferred to the financing system through the federal treasury).

Budgetary institutions spend budget funds exclusively on:

Remuneration for labor in accordance with concluded labor contracts and legal acts regulating the amount of wages of the relevant categories of workers;

Transfer of insurance contributions to state extra-budgetary funds;

Transfers to the population paid in accordance with federal laws, laws of the constituent entities of the Russian Federation and legal acts of local self-government bodies;

Travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

Payment for goods, works and services under the concluded state or municipal contracts;

Payment for goods, works and services in accordance with approved estimates without the conclusion of state or municipal contracts.

The spending of budgetary funds by budgetary institutions for other purposes is not allowed.

All purchases of goods, works and services in excess of 2000 minimum wages are carried out exclusively on the basis of state or municipal contracts.

Literature

1) Analysis of the economic activity of budgetary organizations: textbook. Manual / D.A. Pankov, E.A. Golovkova, L.V. Pashkovskaya and others; Under total. Ed. YES. Pankova, E.A. Golovkova. - 3rd ed., P. - M .: New knowledge, 2004. - 409 p. - (Economic education).

2) Budget Code of the Russian Federation

3) Civil Code of the Russian Federation.

4) Shchadilova S.N. Accounting for All, 2003.

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The work of the authorities in the aspect of the development of public institutions and the solution of managerial tasks is largely carried out through the budgetary institutions functioning at various levels. These are schools, kindergartens and other educational structures, hospitals, various kinds of vocational guidance centers and many other socially significant organizations. What are the signs of budgetary institutions? What are the principles in which accounting is implemented and taxes are calculated? What are the nuances of using terms that reflect possible options for the establishment of budgetary organizations?

What is a government agency?

To begin with, let's define the common interpretations of the concepts in question. State institutions are subjects of economic, executive, administrative and other types of activity created by the authorities of the Russian Federation at the federal and regional levels. Based on the wording of one of the relevant laws (namely, Federal Law No. 7 of January 12, 1996), municipal institutions are very close to state ones. That is, those that are created at the level of individual settlements, districts or districts.

In a number of cases, the term "state institutions" is identified with the concept of "budgetary organizations". However, the latter, in connection with the relatively recent reforms in the public administration system, in a number of cases accept a narrower interpretation. In this article, we will examine the circumstances that determine this.

Classification of institutions

The main types of state institutions are state, autonomous, and also budgetary. There are three main criteria by which the three mentioned differ from each other. First, there are obligations. Secondly, there are functions. Thirdly, it is the specificity of financial support and cash management. Let's consider the features of each of the criteria.

State institutions classified as state-owned are responsible for their obligations based on the available funds. If they are not enough, then the corresponding responsibilities are assigned to the owner of the organization. A budgetary institution - first of all, it is in such a context that the interpretation of the term can be narrowed - is responsible for its existing obligations with property that it uses through operational management (including that acquired through proceeds from entrepreneurial activity), as well as real estate. Autonomous in the aspect of their obligations are responsible for any property, except for real estate (as well as what belongs to the type of "especially valuable").

Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Let's consider the appropriate specifics of differentiation for each type of organization. State institutions are called upon to perform mainly state and municipal functions, as well as provide services to both individuals and legal entities. In turn, the activities of a budgetary organization, as well as an autonomous one, should be concentrated only on service. State and municipal functions of this type of institution should not be performed.

The third criterion reflects the financial aspect of the work of state organizations. First of all, it can be expressed in the sources of basic funding. In the case of autonomous and budgetary organizations, these are subsidies, and a corresponding budget estimate is provided for state institutions.

Revenues that go to government agencies through independent activities (we will also study this aspect - a little later) are also subject to distribution within the framework of dissimilar rules. In the case of an autonomous or budgetary institution, they go into the independent use of the organization, as for state government agencies, they are transferred to the budget. We also note that budgetary and state institutions can have settlement accounts only in the Federal Treasury, and autonomous ones also in commercial banks.

Nuances of classification

At the same time, as noted by lawyers, in Russian laws there are no legal norms that would establish the criteria by which one should distinguish between the concepts of state "functions" and "services." However, in some legal acts it is still possible to find relevant guidelines. In particular, on the basis of the wording of the Decree of the President of the Russian Federation No. 314 of March 09, 2004, which touches upon the problems of the system of executive bodies of power, it can be assumed that the key difference is whether the implementation of political or administrative powers is present or absent in the organization's activities. Such as, for example, control, licensing, supervision, etc.

Thus, we can interpret the term "budgetary organizations" in two ways. Firstly, such structures can be understood as any government organization. Secondly, the term "budgetary organizations" can reflect only one of the three types of government agencies. Those that, as a rule, do not include in their activities the exercise of power and are responsible for their obligations only with the property that they have in operational management.

We also note that in some cases the term "budgetary organization" is identified with the concept of "municipal institution". Strictly speaking, there is no particular mistake here. Simply because the activities of this kind of organizations are possible due to funding from the municipal budget, which is an integral part of the national financial management system. That is, it is included in the general budget of the Russian Federation. At the same time, it is not entirely appropriate to identify the term "municipal institution" and "state organization". Why? The fact is that, in accordance with Russian law, the state and municipal authorities are independent.

Thus, the term "budgetary organization" can be used as a synonym for concepts such as "state" or "municipal institution". Or as an independent category - in the context of the classification of state institutions. The terms "state organization" and "municipal institution" should be identified with caution. Only if the relevant context does not imply the likelihood of ambivalent understanding. Of course, all official documents should use terms based on the actual type of organization, as determined by who the founder is. This is always spelled out on paper, in the relevant title deeds.

Government agency or state-owned enterprise?

Above, we said that the term "government agencies" is synonymous with the concept of "budgetary organizations". Examples of structures, at the same time, in which the state participates, can be very different - there are, in particular, state-owned enterprises, state banks. Are they budget organizations? No. are not. Because typically budgetary institutions should be characterized by a combination of the following three features:

• the main profile of the organizations' activities is not related to commercial activities;
• the founder of the structure is the Russian Federation, its constituent entity or a municipal entity;
• the main source of funding for the work of the institution is the budget of the corresponding level.

Thus, there are the terms "state enterprise", "state organization" and "institution". In some cases, of course, they can be considered synonyms, but based on the context, it may be appropriate to define only one of them.

For example, if we are talking about such structures as Sberbank or Rosatom, then it is quite permissible to call them “organizations”, but not “institutions” at all, since their activities, at least, do not quite correspond to the first and third criteria. Moreover, the term "state enterprise" is more suitable for Rosatom, since this structure is employed in the "real sector".

Sberbank's activities are mainly commercial - issuing loans, servicing accounts, as well as Rosatom, which receives proceeds from the implementation of specialized projects, mainly related to the energy sector. Accordingly, the need for budgetary support for each of these organizations is minimal. In turn, such a structure as, for example, the Regional Department of the Social Insurance Fund in the Republic of Bashkortostan is more appropriate to call a "state institution".

What kind of relationship between terms is most fair? It can be assumed that a "government agency" is always an "organization", but extremely rarely an "enterprise". By the way, if the word "budgetary" is used in the name of a structure, then this, one might say, automatically classifies it as an "organization" that is not an enterprise, or, for example, a state corporation.

What other signs can be identified as characteristic of government agencies? You can, in particular, pay attention to the 8th paragraph of Article 161 of the Budget Code of the Russian Federation - it says that a budgetary organization cannot receive loans from banks and other financial structures. In turn, a state-owned company or a state-owned bank, as a rule, can. At the same time, budgetary organizations may well be an independent defendant in court. The fulfillment of the corresponding obligations can be ensured by the limits of budgetary funds, and also provides for the founder. One of the most explicit classification criteria is the geographic referencing of the structure. For example, budgetary and most other settlements are usually referred to as belonging to the respective district or territorial authority. In turn, the name of state-owned enterprises may indicate belonging to any legal form - for example, to a joint-stock company.

Who are the founders?

Who establishes the state budgetary organization? It all depends on the level of functioning of the relevant authorities. As for federal structures, they are established, in fact, by the state itself, that is, the Russian Federation. If we are talking about the regional level, then here the founder is the subject - the region, territory, republic. In the case of municipal structures, it is a settlement. There is a feature that characterizes budgetary and other cities of federal subordination. In them, the municipal unit, as a rule, is not the settlement itself as a whole, but its individual administrative parts - in Moscow, for example, these are districts. It should be noted that a budgetary organization can have only one founder, functioning at a specific level.

Activities of budgetary organizations

What types of activities are usually performed by municipal and state institutions (in this context, all three types)? This is determined, first of all, by the main purpose of their creation. Which, based on the wording of Russian legislation, is the need for the implementation of the powers of power of various bodies. Thus, the activities of a budgetary organization must correspond to the goals that face the structure that established them. Its specific types must be indicated in the Charter of the institution. If, during a departmental or supervisory audit, it turns out that the activities of some institutions do not correspond to the goals of the founder (as well as his powers or profile), then a decision may be made to liquidate these structures or transfer them to another body (or to another level of authority). All these rules are also relevant for municipal structures. In principle, the legislation governing the activities of all budgetary organizations, in a broad sense, is generally quite uniform. In some legal sources, the same norms can be simultaneously directed to those functioning both at the federal, and at the regional or local level.

We also note that a state or municipal budgetary organization can carry out activities that supplement the main one, but differ from it by virtue of typical characteristics. As a rule, we are talking here about entrepreneurial activities. About doing "business", about commercial earnings. Which, by virtue of their characteristics, are really far from the exercise of power and the provision of services to citizens. However, the outside activities in question must be consistent with the goals for which the institution was created. And therefore the types of "business" of budgetary organizations should also be indicated in the corresponding constituent documents.

What kind of entrepreneurial activity can budget organizations be engaged in? Examples may vary. If it is, for example, a school, then entrepreneurial activity can be expressed in the organization of paid courses, printing documents on a printer or photocopying them, selling office supplies.

Financial aspect

(organizations owned by the state, but of a commercial type assume self-sufficiency) of structures, as a rule, are carried out at the expense of the treasury - federal, regional, municipal. Also, cash receipts can appear due to "business" - additional activities, as well as through sponsorship. But, as a rule, the main funding channel - at the appropriate level - is municipal, regional or federal. The management of available funds in relation to the main functional activities of the institution is reflected in a special document - the plan of financial and economic activities. Note that it is needed only for two types of organizations - "autonomous" and "budgetary". For "state-owned" requires the preparation of another document - an estimate of income and expenses. The founder of the organization, in accordance with the provisions of the relevant laws, must establish the procedure for the compilation and provision of such sources.

Taxation

We said above that, despite the fact that state (or municipal) institutions and organizations are budgetary, they can still run a kind of "business". The resulting income, as in the case of the activities of commercial firms, is taxed. By means of what norms does its calculation come about?

As soon as the client of the "commercial profile" who has applied to the institution or the recipient of the service makes a payment, the fact of receipt of funds in the current account or in the Federal Treasury is recorded in the budgetary organization.

The current tax legislation of the Russian Federation assumes that an institution must pay several (if applicable, based on the specifics of specific areas of activity) fees existing today from the proceeds. This is primarily about income tax. Regarding it, the object of taxation is the entire amount of proceeds received on the settlement accounts of the organization, reduced, at the same time, by the expenses incurred. The sources of income can be different - we have given several examples above. At the same time, incomes within the framework of budget financing, as well as other kinds of targeted income, primarily sponsorship, are not considered profit. The income tax rate for budgetary organizations is 20%. Payment to the relevant financial and economic system of the constituent entity of the Russian Federation is subject to 18%. 2% is allocated to the federal budget. The reporting periods are the first quarter, six months, and nine months.

Accounting

The next aspect of the activities of state institutions is accounting. Salaries in a budgetary organization, income from "businesses", as well as sponsorship - all this is recorded through accounting mechanisms. The rules and regulations regarding these processes are governed by federal law. The key sources of law here are the Tax Code of the Russian Federation, as well as the Federal Law "On Accounting". What nuances can be noted regarding this area of ​​the institutions' activities?

We said above that the property of budgetary organizations is under operational management. Interestingly, according to the law, it is classified in accounting procedures as if it were owned (as is the case with commercial structures). Thus, in the practice of state institutions, as some experts believe, it is possible to observe the case of the realization of property rights outside the institution of property.

State institutions of the autonomous type, as well as budgetary ones, must use in their activities the charts of accounts of accounting, determined by the relevant Orders of the Ministry of Finance. They are different for each type of institution. must use the chart of accounts of budgetary accounting, also normalized by the relevant Order of the Ministry of Finance. Work in a budgetary organization of an accountant obviously implies a very high level of responsibility.

Income and expenses

What kind of income and expenses can appear in the reporting and accounting documents of government agencies? What is the specificity of their recording in the relevant sources? With regard to budgetary institutions, expenses can be classified only on the following grounds:

• remuneration for labor under employment contracts;
• transfer of contributions to the FIU, FSS, MHIF for employees;
• transfers stipulated by the legislation;
• issuance of travel and other payments to employees;
• payment for goods and services in accordance with contracts of the municipal or state type, as well as estimates.

Other options for spending funds by budgetary organizations are not allowed by law.

Topic3. Non-production finance

The sphere of material production includes all types of activities that create material wealth. The rest of the activities form in their totality the non-production sphere (education, culture, health care, social security, etc.).

The criterion for dividing the branches of the economy into 2 spheres is their attitude to the process of creating material wealth and the result of labor.

The features of economic relations arising in the sphere of material production and the non-productive sphere follow from the specifics of these industries and the nature of social labor.

In the sectors of the non-productive sphere, labor is not directly productive and most often has the character of services. This is the main difference between the product of labor in the non-productive sphere.

The non-productive sphere should be understood as a set of industries and types of activity that are not involved in the creation of material wealth.

The scale of activities in the non-production sphere is characterized by a number of indicators, including the volume of government funding.

The amount of funds allocated to these industries is determined by:

1. the needs of society for their services;

2. the volume of the social product produced and the state of the state budget;

3. priorities of financial policy.

Services of non-manufacturing sectors can be free or paid for consumers (in whole or in part).

Free ones are paid by the state and funded from the state budget.

Recently, paid services have received great development. This is due to the budget deficit and limited public funds.

Enterprises and organizations belonging to the non-production sector can be classified into 3 groups:

1. enterprises and organizations that are close to material production. They operate on the principles of self-financing and self-financing, providing services for a fee. The source of cost coverage is the proceeds from the sale of services (consumer funds).
2. organizations and institutions that are not fully self-supporting, i.e. having some income and receiving funds from the budget in the form of direct financing or subsidies (mixed financing). Their services for the consumer are partially free.
3. organizations and institutions that are supported only by the budget. Their services are free of charge for the consumer, and the source of funding is the state budget.

The organization of financial relations in each of the groups has its own specifics and depends on the methods of management, management and financing.

These relations contain the formation, distribution and use of monetary funds of the non-production sphere, cash flows from the state budget and targeted budgetary and extrabudgetary funds.

Due to the fact that the structure of the non-production sphere includes mainly budgetary organizations, in accordance with the Budget Code of the Republic of Belarus, one can give them the following definition:

State-financed organization Is an organization created by the state authorities of the Republic of Belarus, as well as local self-government bodies for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature and financed from the relevant budget, state budgetary or extra-budgetary fund on the basis of an estimate of income and expenses.

From this definition it follows that the status of a budgetary organization has only that organization that simultaneously possesses the following features:

1. State authorities of the Republic of Belarus or local self-government bodies can act as founders. Joint stock companies, cooperatives or other business organizations cannot create a budgetary organization;
2. as the purpose of creating a budgetary organization in the constituent documents, only functions of a non-commercial nature can be defined, but at the same time this restriction cannot be understood to mean that a budgetary organization is prohibited from providing paid services and independently receiving income. Most budgetary organizations carry out certain types of paid services and thus receive funds for their development. However, making a profit is not the goal. All independently earned funds should be directed to the expansion and development of the system of services for the provision of which the organization was created.
3. a budgetary organization should be financed from the state budget, local budget or the budget of state extra-budgetary funds. This feature has the following peculiarity: financing from the budget itself does not mean that it is a budgetary organization, since it is a budget organization. budget funds can also be allocated to commercial organizations.
4. the basis for the financial planning of a budgetary organization is an estimate of income and expenses. Before the beginning of the financial year, the budgetary organization draws up this document, and after the end of the reporting period, it compiles the balance of the budget execution.

The combination of all the listed characteristics together in relation to one structure gives a budgetary organization. Each individual sign does not mean in itself that it is a budgetary organization.