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Budgetary organizations of the Russian Federation. Which organizations belong to budgetary institutions. State institution or state enterprise

A public institution is an organization of a non-profit type, which is formed by the owner with the aim of implementing various tasks of a non-profit nature, for the common good and development of citizens. Objectives may be managerial, cultural, educational or otherwise non-commercial. The source of financing is the owner - in part or in full.

Municipal institutions perform similar functions and tasks, but are formed by state municipalities.

Such an institution can be formed:

State and municipal organizations are divided into types:

  • State;
  • Budget;
  • Autonomous.

The activity of an autonomous institution differs from the first two types and has its own characteristics. Such an entity is liable for obligations with all the property that is assigned to it, except for real estate. The activities of budgetary and state-owned organizations are aimed at achieving the goals set when creating these structures.

The main activities of budgetary and state institutions

State and budgetary institutions are created with a specific purpose - it is the basis of their activities throughout the entire period of operation. The full range of activities that these organizations can carry out is set out in the constituent documents of the organization, drawn up at the stage of formation of institutions.

Peculiarity public institutions- financed by the owner. According to the law, state institutions are non-profit structures that act to achieve goals aimed at satisfying the common good of citizens.

Non-profit state organizations are created to implement tasks in the field of:

  • Science;
  • Sports;
  • education;
  • culture;
  • Social Security;
  • employment of the population;
  • In other areas.

Goals and objectives, the constituent documentation of a state institution is approved by the authorized body, which gives the organization a start for the implementation of activities aimed at performing certain functions.

As part of its existence, an institution can provide services, perform work for a fixed fee - these powers are approved by the authorized body. All types of services should relate to the activities that the organization performs, according to the constituent documentation.

The state body receives certain property for operational management, which is used to implement the plans of this organization and contributes to the performance of the functions set forth in the constituent documentation.

The concept of a budgetary institution, its property, financial support, income-generating activities

A budgetary institution is a non-profit type organization that is created by the state or its subjects to achieve certain goals aimed at meeting the public good, non-profit needs of the population. These organizations can work in the field of education, healthcare, employment, physical education and sports social protection and other areas provided by law.

The tasks and functions of the institutions are approved by the authorized authorities, which give the organization rights and obligations. Functions and goals are enshrined in the founding documentation.

A budgetary institution has the authority, within the framework of the law, to perform certain works and services for a fixed fee established by the authorized body. Works and services should be within the scope of the activities that are the core of the organization. Public sector entity has property that he uses to achieve his goals, receives it for operational management.

The organization does not have the right to dispose of valuable property, this is in the authority of the founder of this organization. big deals are also made only with the consent of the founder.

Features of financial support - is carried out in the form of subsidies from a certain budget of the entire budgetary system of the state. Accounts are created for financial transactions.

The concept of a public institution, its financial support, property, rights, obligations

A state-owned institution is called an institution that is state (municipal) and is formed to provide services, carry out work, in order to implement the tasks and powers of the bodies state power. This organization does not have the right to dispose of property that is in use for the implementation of the assigned functions. All transactions with property are made on the basis of the consent of the owner.

According to the constituent documentation, an institution of this type can engage in activities that generate income. But he has no right to take loans or buy securities.

Financing of a state-owned organization - on the basis of a budget estimate from the state budget. Subsidizing and budget crediting are not provided. Obligations for which the treasury body is responsible are set out and enshrined in the provisions of the laws and regulations of the Russian Federation.

The difference between a budgetary institution and a state institution

The differences between these organizations are in the peculiarities of their legal status, the rights and obligations assigned to these organizations by law.

A government organization, unlike a budget organization, does not have any rights to dispose of property transferred to it to perform functions without the consent of the founder.

The concept, legal status and activities of an autonomous institution

Autonomous institution - a non-profit type organization, which is created for the implementation of works and services for the implementation of the powers of public authorities.

These bodies are formed by municipalities, the Russian Federation or its subjects. Fields of activity: science and education, culture, sports, employment, health care and other areas provided by law.

Established from an existing state institution or created as a new entity. The property that serves as the basis for the formation of an autonomous institution is in federal ownership. The property of an autonomous institution is transferred to it by the government for the implementation of its goals.

The main document is the Charter, which is approved by the founder.

The document contains the following features of the activity:

  • Name.
  • Place of registration.
  • Activity goals.
  • The subject of activity.
  • The list of types of work that are within the powers of the autonomous entity.
  • Branches and representative offices.
  • Competence and powers.
  • Organization structure.

The issues that may be set out in the Charter relate to the powers of the bodies of this organization, the structure and features of the types of activities. The property of an autonomous institution used for the implementation of the goals set in the Charter may also be stated.

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municipal institution

Good evening! Is the State Budgetary Professional Educational Institution "Leningrad Regional College of Culture and Art" a municipal institution?

Elena 16.03.2019 20:38

Good afternoon! State budgetary professional educational institution "Leningrad Regional College of Culture and Art" is a municipal institution. State, municipal institutions are institutions established by the Russian Federation, a constituent entity of the Russian Federation and a municipality. Federal Law No. 7-FZ of January 12, 1996 (as amended on July 29, 2018) "On Non-Commercial Organizations" (as amended and supplemented, effective from January 1, 2019)Article 9.1. State, municipal institutions. The concept of state and municipal institutions, their types. A public institution is an organization of a non-profit type, which is formed by the owner with the aim of implementing various tasks of a non-profit nature, for the common good and development of citizens. Objectives may be managerial, cultural, educational or otherwise non-commercial. The source of financing is the owner - in part or in full. Municipal institutions perform similar functions and tasks, but are formed by state municipalities. "Civil Code of the Russian Federation (Part One)" dated November 30, 1994 N 51-FZ (as amended on August 3, 2018) (as amended and supplemented, effective from January 1, 2019) of the Civil Code of the Russian Federation Article 123.22. Government agency and municipal agency.

Dubrovina Svetlana Borisovna 22.03.2019 11:28

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Agree with colleague.

Zakharova Elena Alexandrovna 23.03.2019 09:00

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Reimbursement for educators.

From what period is a kindergarten teacher entitled to reimbursement of payment for housing and communal services? From the moment of submitting an application to the MFC or from the period of commencement of Work in rural kindergarten? I live in the village of the Rostov region

Maria 25.02.2019 18:55

Dubrovina Svetlana Borisovna 12.03.2019 08:26

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Agree with colleague.

Zakharova Elena Alexandrovna 13.03.2019 10:00

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Fundraising..from parents

In the municipal state preschool educational institution carried out with the consent of the parent committee,. charges for the purchase of beds, bed linen, various accessories, etc. Doesn't a state-owned enterprise provide for such expenses?? Thanks..

Lyudmila 18.01.2019 07:50

Good afternoon! Contact Directorate of the FSB of Russia for the Murmansk regionAddress:Telephone:+7 8152 45‑40-76, +7 8152 47‑70-75 Website:fsb.ruOpen:Mon-Fri 9:00-19:00, break 13:00-14:45

Dubrovina Svetlana Borisovna 14.02.2019 09:30

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Agree with colleague.

Zakharova Elena Alexandrovna 15.02.2019 11:00

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Autonomous institution

Municipal Autonomous Institution Directorate of Culture for Youth Policy and Sporia Is it an authority?

Vlad 14.12.2018 14:35

Hello!

Federal Law No. 7-FZ of January 12, 1996 (as amended on July 29, 2018) "On non-profit organizations" Article 2. Non-profit organization between participants.2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other non-material needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, provision of legal assistance, as well as for other purposes aimed at achieving public benefits.2.1. Socially oriented non-profit organizations are recognized as non-profit organizations established in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at resolving social problems, development civil society in the Russian Federation, as well as the types of activities provided for by Article 31.1 of this Federal Law. (Clause 2.1 was introduced by Federal Law No. 40-FZ of 05.04.2010) A non-profit organization providing public benefit services is a socially oriented non-profit organization that has been providing public benefit services of adequate quality for one year or more, is not a non-profit organization that performs the functions of a foreign agent, and has no debts on taxes and fees, as otherwise provided by law. Russian Federation to mandatory payments. (Clause 2.2 was introduced by Federal Law No. 287-FZ of July 3, 2016) 3. Non-profit organizations can be created in the form of public or religious organizations (associations), small peoples Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws.

(as amended by Federal Laws No. 300-FZ dated 01.12.2007N, 107-FZ dated 03.06.2009N)

(see text in previous edition) 4. Under the foreign non-profit non-governmental organization in this federal law means an organization that does not have profit making as the main goal of its activities and does not distribute the profits received among the participants, established outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not state bodies.

(Clause 4 was introduced by Federal Law No. 18-FZ of 10.01.2006) 5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural subdivisions - branches, branches and representative offices. A structural subdivision - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law. Structural units - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry in the register of branches and representative offices international organizations and foreign non-profit non-governmental organizations information about the relevant structural unit in the manner prescribed by Article 13.2 of this Federal Law.

(Clause 5 was introduced by Federal Law No. 18-FZ of 10.01.2006) ConsultantPlus: note.

On the identification of the constitutional and legal meaning of interrelated provisions p. 6 art. 2, par. 2 p. 7 art. 32 of this document ich. 6 art. 29FZ dated 05/19/1995 N 82-FZ see Resolution of the Constitutional Court of the Russian Federation dated 04/08/2014 N 10-P 6. A non-profit organization performing the functions of a foreign agent is understood in this Federal Law to mean a Russian non-profit organization that receives funds and other property from foreign countries, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from the indicated sources (with the exception of open joint-stock companies with state participation and their subsidiaries) (hereinafter - foreign sources), and which participates, including in the interests of foreign sources, in political activity carried out on the territory of the Russian Federation. A non-profit organization, with the exception of political party, is recognized as participating in political activities carried out on the territory of the Russian Federation, if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protecting the foundations of the constitutional order of the Russian Federation, the federal structure of the Russian Federation, protecting sovereignty and ensuring territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public safety, national defense, foreign policy, socio-economic and national development Russian Federation, development political system, activities of state bodies, bodies local government, legislative regulation of the rights and freedoms of man and citizen in order to influence the development and implementation public policy, the formation of state bodies, local self-government bodies, on their decisions and actions. The specified activity is carried out in the following forms: participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and holding public debates, discussions, speeches; participation in activities aimed at obtaining a certain result in elections, a referendum, in monitoring the conduct of elections, a referendum, the formation election commissions, referendum commissions, in the activities of political parties; public appeals to state bodies, local self-government bodies, their officials, as well as other actions that influence the activities of these bodies, including those aimed at the adoption, amendment, repeal of laws or other normative legal acts; dissemination, including with the use of modern information technologies, of opinions on the decisions made by state bodies and their policies; the formation of socio-political views and beliefs, including through surveys public opinion and publishing their results or conducting other sociological research; involvement of citizens, including minors, in these activities;funding for this activity.Political activities do not include activities in the field of science, culture, art, healthcare, prevention and protection of the health of citizens, social service, social support and protection of citizens, protection of motherhood and childhood, social support for the disabled, propaganda healthy lifestyle life, physical culture and sports, protection of flora and fauna, charitable activities. We invite you to the office for a consultation, where our specialists will answer all your questions in more detail. For a 50 percent discount on a consultation - Promo code - "MIP"

Kokhanov Nikolai Igorevich 14.12.2018 18:40

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Vlad 14.12.2018 16:08

That is, they are not authorities?

Hello, yes.

Malov Dmitry Vladimirovich 14.12.2018 19:14

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Yes that's right.

Dubrovina Svetlana Borisovna 15.12.2018 10:00

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Municipal Autonomous Institution

Can an individual be a co-founder of a municipal autonomous institution (at the settlement level)? Thank you!

Nikolaev Alexey Petrovich 19.11.2018 05:18

Good afternoon! According to Art. 123.21 of the Civil Code of the Russian Federation, the founder is the owner of the property of the institution created by him. For property assigned by the owner to the institution and acquired by the institution on other grounds, it acquires the right of operational management in accordance with this Code . We invite you to the office for a consultation, where our specialists will answer all your questions in more detail. For a 50 percent discount on a consultation - Promo code - "MIP".

Leonov Vladislav Yurievich 19.11.2018 10:32

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Check out this article.

Kutenkov Viktor Valerievich 20.11.2018 17:15

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Is the state budgetary institution an institution of urban significance?

Igor 10.10.2018 14:29

Malov Dmitry Vladimirovich 10.10.2018 14:45

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Agree with colleague.

Dubrovina Svetlana Borisovna 11.10.2018 10:00

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housing and communal services

Hello. According to: P.P. No. 97. Approve the attached: federal standards for payment for housing and utilities on average in the Russian Federation for 2016-2018, which are used to determine the amount of interbudgetary transfers allocated from the federal budget to the budgets of the constituent entities of the Russian Federation, including for providing financial assistance payment for residential premises and utilities; Does this mean that the state pays utilities? I know that it (P.P. No. 97) has been cancelled.

Alexander 09/23/2018 01:51

Fedorova Lyubov Petrovna 23.09.2018 11:38

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Agree with colleague.

Dubrovina Svetlana Borisovna 24.09.2018 08:00

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An effective contract in a state treasury institution

Hello. Tell me, please, is a state-owned institution obliged to switch to an effective contract? Thank you.

Christina 20.09.2018 10:50

Good afternoon! The use of effective contracts is mandatory for employers who are state or municipal institutions.According to Art. 123.22 of the Civil Code of the Russian Federation, a state or municipal institution may be a state, budgetary or autonomous institution. That. yes, you need to switch to an effective contract.

Dubrovina Svetlana Borisovna 27.09.2018 08:49

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Yes, really must.

Zakharova Elena Alexandrovna 28.09.2018 14:30

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Transformation of a municipal government institution into a joint-stock company

Good afternoon! Tell me, can a municipal state institution be transformed into a joint-stock company?

Svetlana 05.07.2018 08:55

Good afternoon! Yes, maybe through privatization. In accordance with paragraphs. 1 p. 1 art. 13 178-FZ, the transformation of a unitary enterprise into a joint-stock company (JSC) is one of the ways to privatize state and municipal property. Thus, the privatization of a unitary enterprise in this way is the creation of a business entity (in particular, JSC) through the transformation of a unitary enterprise.

Malov Dmitry Vladimirovich 13.08.2018 14:34

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That's right, I agree with my colleague

Dubrovina Svetlana Borisovna 14.08.2018 08:00

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please answer me who should issue sick leave for teachers for payment, school director or accounting if it is centralized in our country

who should do this if the school does not have an accountant, but there is a centralized accounting department of the district

Mariet 23.12.2017 12:50

Hello Marinette! sick leave, must be issued by your employer i.e. separate orders (instructions) establishes a person responsible for this procedure. In your case, this is most likely accounting.

Dubrovina Svetlana Borisovna 26.12.2017 12:37

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You will also find the following articles helpful

  • Fundamentals of an Autonomous Non-Commercial Organization

ReportElesina Natalia, gr.432Budget organizations State-financed organization- an organization created by state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments 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 relevant budget or the budget of state extra-budgetary funds on the basis of income estimates and expenses. It is financed from the budget of any level and does not conduct independent economic activity, but has a cost estimate budget funds received from higher authorities. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise, for the purposes of this Code, are recognized as budgetary institutions.

Budgetary organizations include institutions of education, culture, healthcare, organizations government controlled, the military-industrial complex and the army. A prerequisite classifying an organization as a budget organization is budget financing according to the estimate and accounting according to the budget 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 the budget. 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 department (higher budgetary organization) is established, which performs the functions of the owner on behalf of the subject 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 the conduct of economic activities, the performance of regulatory functions and administration functions. In a number of cases, budgetary organizations combine various types of activities (provide various types of budgetary services).

For selected groups of budgetary organizations, the nature of interaction with the higher department, the mechanism for the formation of the budget and its execution, the right to borrow and the authority to manage assets are determined.

Budgetary institutions conduct a variety of activities: educate and teach children, treat people, create films, engage in concert activities, ensure the safety of archival documents, and much more. However, in addition to these activities, which are carried out at the expense of public funds, almost all budgetary institutions are engaged in activities that bring them income in addition to budget financing. It can be argued that budgetary 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 profits received among the participants is quite obvious and follows from what has been said. Budgetary organizations are financed by the owner who founded them (the Russian Federation, a constituent entity of the Russian Federation or a local government) from the relevant budget. The profit received by the organization is used to achieve the goals determined by the owner, established initially by the constituent documents, and thus, this cannot be a simple division between participants in economic activity.

Organizational finance- a set of economic and monetary relations associated with the creation, distribution and use of the fund Money in the process of production and sale of products (works, services). At the core financial relations the budgetary organization are relations about the movement of funds between the 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 the staff (creation of the wage fund), with the formation of expenditure items and the creation, the primary distribution of income received from the budgets of various levels, as well as from entrepreneurial activity (creation authorized capital, distribution of profits, creation of other internal funds).

2. Monetary relations with higher structures - the most developed relations 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, in the payment of insurance combination in the event of a risk.

4. Monetary relations between the Central Bank of the Russian Federation (for receiving funds from the relevant budget or the budget of the state off-budget fund) and between commercial banks (for obtaining credit resources, paying interest, paying for banking services).

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

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

The main functions of the finance of budgetary organizations:

1. Distribution

2. Control

Distribution is the link between the activities of a budgetary organization and consumption. The activity of the organization is impossible without appropriate funding. Organizations mainly carry out secondary distribution (formation of funds). 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 Accounts Chamber, control and requisition commissions, tax inspection bodies (control the timeliness and completeness of tax payments), and the tax police. Except public services There are departmental controls (carry out control and requisition management), independent ones (auditing firms), internal ones (accountants and other internal persons).

The budgetary institution is characterized the following signs:

The founders, and hence the owners of the property of a budgetary institution, may be state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments;

Within the framework of the economy of a particular state, various organizations carry out their activities. At the same time, budgetary institutions have special structure and purpose.

What are budgetary organizations

Speaking about budgetary institutions, it should be understood that these are organizations that were created by state authorities or local governments.

Their purpose is the implementation of socio-cultural, managerial, scientific, technical and other functions that are non-commercial in nature and financed by the state budget. As such financing, an estimate of income and expenses is used.

Signs of a budgetary institution

In order to accurately determine which organizations are budgetary, it is necessary to focus on certain signs:

  • The founders are the bodies of subjects and state power of the Russian Federation, as well as local governments. In turn, various business entities, for example, cooperatives and joint-stock companies, do not have the opportunity to create budgetary organizations.
  • As a key goal of creating such an organization, only functions of a non-commercial nature should be displayed in the documentation. But this does not mean that the provision of paid services is prohibited, as well as the receipt of certain incomes. The bottom line is that quite a lot of budgetary institutions through the implementation various kinds paid activities receive the funds necessary for sustainable development. But, as mentioned above, making a profit cannot act as the main task of a budget type institution.
  • At the core financial planning is an estimate of income and expenses. This document must be completed before the start of the financial year. Accounting in budgetary organizations also involves the preparation of a balance sheet of the executive estimate at the end of the reporting period.
  • Financing of a budgetary institution should be carried out at the expense of the resources of the state or municipal budget. But interesting is the fact that public funding does not yet make the organization budgetary. The fact is that this type of financing can be carried out in relation to some commercial structures. It's about on large-scale purchases of certain goods for state and municipal purposes, as well as grants, subsidies, subventions and other types of financial support.

Thus, the status of a budgetary organization is assigned to an institution that combines all of the above features.

Types of budget organizations

Similar institutions may have some differences, which allows them to be classified in a certain way.

If we take into account the functions that budgetary organizations perform, then the following types can be distinguished:

  • Judicial branch. These are the supreme, constitutional, supreme arbitration, as well as courts of general jurisdiction.
  • Local and state self-government. This group includes the Committee on military-technical cooperation with other states, Federal Service on bankruptcy and financial recovery, the Ministry of Finance of the Russian Federation, etc.
  • International activity. These are representative offices abroad and embassies.

Budget organizations can also be divided depending on the source of funding:

  • At the expense of the budgetary funds of the constituent entities of the Russian Federation.
  • At the expense of the federal budget.
  • Funded through the resources of local budgets.

Accounts of a budgetary organization

In order for such institutions to fully use the funds allocated from the state budget, they need to open special accounts. This is done in the Federal Treasury. In commercial banks, budgetary institutions do not have the right to service their accounts. This provision is clearly defined by the legislation of the Russian Federation.

At the same time, each recipient of funds from the local or state budget, being a federal budgetary organization, can use and receive funds from profitable activities only subject to appropriate permission from those structures that act as a source of funding.

There are also separate accounts that account for accountable funds used for travel expenses, transportation, utilities, wages and other needs.

Accounting for monetary documents

In this case, we are talking about the situation when the organization's budget funds are used for advance payment. We are talking about cards and coupons for paying for oil and gasoline. Monetary documents include state duty stamps, vouchers to sanatoriums and rest homes, which were paid for by a state institution, food stamps, etc.

As accounts for accounting for such documents, it is worth considering receipt and expenditure cash orders, which, in turn, are subject to mandatory accounting in the appropriate journal.

These documents and data on their accounting are at the cash desk of a budgetary organization, which annually undergoes an inventory.

Basic accounting requirements

Initially, it is worth taking into account the law "On Accounting". It contains the basic requirements regarding the form of accounting for a budgetary organization:

  • property that is the property of the organization must be considered separately from the property of other legal entities located in this institution;
  • accounting in budgetary organizations is carried out only in rubles;
  • keeping records must be mandatory and continuous from the moment of registration of the institution until the moment of its final liquidation;
  • any results of the inventory and business transactions must be recorded in accounting accounts in a timely manner;
  • primary accounting documents drawn up at the time of a business transaction or immediately after its completion can be considered as the basis for fixing in accounting registers;
  • those costs that are associated with capital investments or the production of products are taken into account separately.

Objects and tasks of budget accounting

This type of accounting should be understood as accounting for cost estimates of the institution and the budget executor.

As objects on which this type of accounting is focused, the following categories can be distinguished:

  • cash held in banks;
  • reserves and funds created in the budgets during their execution;
  • expenses and budget revenues;

  • material values ​​of institutions;
  • funds in settlements between budgets.

This type of accounting is used as a means of control over the process of budget execution and allows the rational distribution of national income in order to expand reproduction.

Budget accounting also has certain tasks:

  • identification of additional revenues and mobilization of funds to the budget;
  • protection of property;
  • observance of a strict austerity regime and budgetary and financial discipline when spending the resources of the institution.

What should the accounting service of a budgetary organization do?

The organization of budgetary accounting in an institution funded by the state implies the reflection of all business transactions and the valuation of property. If the accounting policy changes compared to the previous reporting period, then this fact must be confirmed by the relevant documents in the financial statements. It is also important to ensure that the expenses and incomes of the organization are correctly correlated in relation to the reporting periods.

Accounting should also perform such a task as monitoring the execution of estimates, the safety of inventory items, cash, as well as the state of settlements with creditors and debtors.

Budget institutions, as you can see, differ significantly from commercial organizations. At the same time, they are focused on fundamentally different tasks.

Topic3. Finance non-production sphere

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

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

Peculiarities economic relations arising in the sphere of material production and the non-productive sphere, stem from the specifics of these industries and the nature of social labor.

In 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 the totality of industries and activities that are not involved in the creation of wealth.

The scale of activity of the non-productive sphere is characterized by a number of indicators, including the volume of state funding.

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

1. the needs of society for their services;

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

3. financial policy priorities.

The services of non-manufacturing industries can be free or paid for consumers (in whole or in part).

Free are paid by the state and financed from the state budget.

AT recent times great development received paid services. This is due to the budget deficit and limited public funds.

Enterprises and organizations included in the non-production sphere 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 revenue from the sale of services (consumer funds).
  2. organizations and institutions that are on incomplete cost accounting, i.e. having some income and receiving funds from the budget in the form of direct financing or subsidies (mixed financing). Their services to the consumer are partially free.
  3. organizations and institutions that are supported only at the expense of the budget. Their services are free 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 relationships include the formation, distribution and use cash funds non-manufacturing sphere, cash flows from the state budget and targeted budgetary and off-budget funds.


Due to the fact that the non-production sector mainly includes budgetary organizations, in accordance with the Budget Code of the Republic of Belarus, they can be defined as follows:

State-financed organization is an organization created by the state authorities of the Republic of Belarus, as well as local governments for the implementation of managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature and financed from the relevant budget, state budget 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 an organization that simultaneously has the following features:

  1. the state authorities of the Republic of Belarus or local self-government bodies can act as founders. Joint-stock companies, cooperatives or other economic organizations cannot create a budgetary organization;
  2. as the purpose of creating a budgetary organization, the constituent documents can only define functions of a non-commercial nature, but at the same time, this restriction cannot be understood in such a way that it is forbidden for a budgetary organization to provide paid services and independently receive 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 must be financed from the state budget, the local budget or the budget of state off-budget funds. This sign has the following peculiarity: financing from the budget by itself does not mean that it is a budgetary organization, because budgetary funds can be allocated and commercial organizations.
  4. the basis of financial planning of a budgetary organization is an estimate of income and expenses. Prior to the beginning of the financial year, the budgetary organization draws up this document, and after the end of the reporting period, it draws up a balance sheet for the execution of the estimate.

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

The work of authorities in the aspect of development public institutions and the solution of managerial tasks is largely carried out through functioning various levels budget institutions. These are schools, kindergartens and other educational structures, medical institutions, various career guidance centers and many other socially significant organizations. What are the characteristics of public institutions? What are the principles of accounting and tax calculation? What are the nuances of using terms that reflect possible options institutions 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 activities 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 concept of "budgetary organizations" is identified with the term "state institutions". However, the latter, in connection with relatively recent reforms in the public administration system, in some cases take a narrower interpretation. In the article we will study the circumstances that determine this.

Classification of institutions

The main types of state institutions are state-owned, autonomous, and also budgetary. There are three main criteria by which the three indicated differ from each other. First, there are obligations. Secondly, there are functions. Thirdly, it is the specifics of financial support and cash management. Consider the features of each of the criteria.

State institutions classified as state institutions are liable for their obligations, based on the available funds. If they are not enough, then the corresponding duties are assigned to the owner of the organization. A budgetary institution - first of all, it is in this context that the interpretation of the term can be narrowed - is liable for existing obligations with property that it uses through operational management (including that acquired through business proceeds), as well as real estate. Autonomous in terms of their obligations are responsible for any property, except for real estate (and also that which belongs to the type of "especially valuable").

Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Consider the relevant specifics of the distinction for each type of organization. State institutions are called upon to perform mainly state and municipal functions, as well as to provide services to both individuals and legal entities. In turn, the activities of a budgetary organization, as well as an autonomous one, should be focused 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 terms of sources of core funding. In the case of autonomous and budgetary organizations, these are subsidies, and for state-owned institutions, an appropriate budget estimate is provided.

Incomes that go to government agencies at the expense of independent activity (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 to the independent use of the organization, as for state-owned state structures - they are transferred to the budget. We also note that budgetary and state-owned institutions can have settlement accounts only with the Federal Treasury, and autonomous ones - also with commercial banks.

The nuances of classification

However, as lawyers point out, Russian laws there are no legal norms that would establish criteria according to which the concepts of state "functions" and "services" should be distinguished. However, in some legal acts one can still find relevant guidelines. In particular, on the basis of the wording of Decree of the President of the Russian Federation No. 314 dated March 09, 2004, which addresses the issues of the executive bodies power, it can be assumed that the key difference lies in whether there is or is not in the activities of the organization the exercise of political or administrative powers. Such as, for example, control, issuance of licenses, supervision, etc.

Thus, we can interpret the term "budget organizations" in two ways. Firstly, such structures can be understood as any state organizations. Secondly, the term "budget organizations" can reflect only one of the three types of state structures. Those that, as a rule, do not include in their activities the exercise of power and are liable 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 error here. Simply because the activities of this kind of organizations are possible due to financing 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. However, the term "municipal institution" and " state organization"It is not entirely appropriate to identify. Why? The fact is that, in accordance with Russian law, state and municipal authorities are independent.

Thus, the term "budget organization" can be used as a synonym for such concepts 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 equated with caution. Only if the relevant context does not imply the possibility of dual understanding. Of course, in all official documents, terms should be used based on the actual type of organization, determined by who the founder is. This is always spelled out on paper, in the relevant title documents.

State institution or state enterprise?

Above we said that the term "public institutions" is synonymous with the concept of "budget organizations". Examples of structures, at the same time, in which the state takes part, can be very different - there are, in particular, state-owned enterprises, state-owned 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 activity profile of organizations is not related to commercial activities;
  • the founder of the structure is the Russian Federation, its subject or municipality;
  • the main source of financing 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 acceptable to call them "organizations", but not "institutions" in any way, since their activities, at least, do not fully correspond to the first and third signs. Moreover, the term "state-owned enterprise" is more suitable for Rosatom, since this structure is employed in the "real sector".

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

What kind of correlation of terms is most correct? It can be assumed that "Public institution" is always an "organization", but very rarely an "enterprise". By the way, if the word "budgetary" is used in the name of the 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 features can be identified as characteristic of state institutions? 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 enterprise or state bank, as a rule, can. At the same time, budgetary organizations may well be an independent defendant in court. The fulfillment of the relevant obligations may be ensured by the limits of budgetary funds, and also provides for the founder. One of the most obvious classifying criteria is the geographical reference of the structure. For example, budgetary and most other settlements are usually referred to as belonging to the corresponding 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 it's about regional level, then here the founder is the subject - region, territory, republic. In the case of municipal structures - a locality. There is a feature that characterizes the budget 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, these are, for example, districts. It should be noted that a budgetary organization can have only one founder, functioning at a specific level.

Types of activities of budgetary organizations

What types of activities are usually carried out 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 to exercise the powers of various bodies. Thus, the activities of a budgetary organization must correspond to the goals that the structure that established them faces. Its specific types should 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 power). All these rules are also relevant for municipal structures. In principle, legislation governing the activities of all budgetary, broad sense, organizations, in general, is fairly 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 conduct activities that complement the main one, but are dissimilar to it due to typical features. As a rule, we are talking 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 external 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 relevant constituent documents.

What kind of entrepreneurial activities can budgetary organizations engage in? Examples may vary. If this is, for example, a school, then entrepreneurial activities can be expressed in the organization of paid courses, printing documents on a printer or photocopying them, selling stationery.

Financial aspect

(organizations owned by the state, but of a commercial type assume self-sufficiency) structures, as a rule, are carried out at the expense of the treasury - federal, regional, municipal. Also, cash receipts can appear at the expense of "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 disposable funds in relation to the main functional activities of the institution is reflected in a special document - a plan for financial and economic activities. Note that it is needed only for two types of organizations - "autonomous" and "budget". For "state" it is required to draw up 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 compiling and providing such sources.

Taxation

Above we said that, despite the fact that state (or municipal) institutions and organizations are budgetary, they can still conduct a kind of "business". The income received at the same time, as well as in the case of the activities of commercial firms, is taxed. What rules are used to calculate it?

As soon as the client of the "commercial profile" who applied to the institution, or the recipient of the service makes payment, the fact of receipt of funds for current account or the Federal Treasury.

The current tax legislation of the Russian Federation assumes that the institution must pay from the proceeds several (if applicable, based on the specifics of specific areas of activity) fees that currently exist. First of all, we are talking 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. Sources of income can be different - we have given a few examples above. At the same time, revenues within the framework of budget financing, as well as other types of targeted revenues - primarily sponsorship, are not considered profit. The income tax rate for budgetary organizations is 20%. 18% is subject to payment to the relevant financial and economic system of the constituent entity of the Russian Federation. 2% is deducted to the federal budget. Reporting periods - the first quarter, half a year, and also nine months.

Accounting

The next aspect of the activity of state institutions is accounting. Salary in a budgetary organization, income from "businesses", as well as sponsorship - all this is taken into account through accounting mechanisms. The rules and regulations relating to 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 regarding this area of ​​activity of institutions can be noted?

Above we said that the property of budgetary organizations is in operational management. It is interesting that, according to the norms of 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 the work of state institutions, as some experts believe, one can observe the case of the realization of property rights outside the institution of property.

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

Income and expenses

What kind of income and expenses can appear in the reporting and accounting documents of state institutions? What is the specificity of their fixation in the relevant sources? Regarding budgetary institutions, expenditures can only be classified on the following grounds:

  • wages under employment contracts;
  • transfer of contributions to the PFR, FSS, MHIF for employees;
  • statutory transfers;
  • issuance of travel and other payments to employees;
  • payment for goods and services in accordance with contracts of municipal or state type, as well as estimates.

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

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