How to understand the budget organization or not. Income and expenses. Organization of budget accounting in budgetary institutions

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 received great development 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 relations include the formation, distribution and use of monetary funds in the non-productive 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 state power 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 budget organization has only the organization that has at the same time the following signs:

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 define only non-commercial functions, 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 to 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.

Within the framework of the economy of a particular state, their activities are carried out by various organizations. 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 goal 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.

• The basis of financial planning is the 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 state 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. We are talking about large 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 budget 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 for Military-Technical Cooperation with Other States, the Federal Service for 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. AT commercial banks public 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 financed 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.

State are all institutions that are federally or regionally owned and financed from the federal and regional budgets.

Municipal those institutions are called, the owner of which is the municipality and which are financed from local budgets.

Each state or municipal institution must have a charter approved by the founder and duly registered, a budget estimate or a plan for financial and economic activities, an independent balance sheet, as well as property in operational management.

State and municipal institutions are divided into three types:

State;

Budget;

Autonomous.

According to Art. 6 BC RF, state institutions- these are state (municipal) institutions that provide state (municipal) services, perform work and (or) perform state (municipal) functions in order to ensure the implementation of the powers of state authorities provided for by the legislation of the Russian Federation ( government agencies) or local self-government bodies, the financial support of whose activities is carried out at the expense of the relevant budget on the basis of the budget estimate.

Law No. 83-FZ establishes that the status of state institutions should have:

Directorates of associations, directorates of formations and military units of the Armed Forces, military commissariats, command and control bodies of internal troops, command and control bodies of civil defense troops, formations and military units of internal troops, as well as other troops and military formations;

Institutions executing punishment, pre-trial detention centers of the penitentiary system, institutions specially created to ensure the activities of the penitentiary system, performing special functions and management functions;

Specialized institutions for minors in need of social rehabilitation;

Institutions of the Ministry of Internal Affairs, the Main Directorate for Special Programs of the President of the Russian Federation, the Federal Migration Service (Federal Migration Service), FCS, FSB, SVR (Foreign Intelligence Service), FSO ( federal Service protection), special, military, territorial, facility units of the federal fire service of the Ministry of Emergency Situations, emergency rescue units of federal executive authorities;

Psychiatric hospitals (hospitals) of a specialized type with intensive supervision, leper colonies and anti-plague institutions.

State institutions, being non-profit organizations, have a number of features inherent in them:

1) the purpose of creation - the implementation of managerial, socio-cultural, scientific and other functions of a non-commercial nature;

2) the founder of such an institution - state administration bodies and local self-government bodies;

3) securing property - on the right of operational management;

4) sources of financing - means of the relevant budgets and state extra-budgetary funds;

5) the availability of a budget estimate, the volume of which is established by the founder, including on the basis of a state task;

6) a high degree of state regulation of their financial activities and a low level of independence in the execution of budget estimates;

7) operations with budgetary funds are carried out through personal accounts opened by him in the treasury bodies;

8) lack of rights to provide and receive credits (loans), purchase of securities;

9) transfer to the appropriate budget of the budgetary system of the Russian Federation of extra-budgetary revenues from income-generating activities, with the exception of institutions of the penitentiary system, where such revenues are fully directed to financial support for their functions in excess of budgetary appropriations;

10) fixing in the charter a position on subsidiary liability for the obligations of a public institution of a public legal entity represented by an executive body exercising the functions and powers of the founder;

11) a special procedure for conducting accounting in accordance with the order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n "On approval of the Chart of Accounts for budget accounting and Instructions for its application".

On a functional basis, all state and municipal institutions are divided into:

For government and local governments. For example, these are the Administration of the President of the Russian Federation, the Ministry of Finance of Russia, federal agencies, administration of the municipal formation "Volkhovsky district Leningrad region" etc.;

Judicial bodies, including, for example, the Constitutional Court of the Russian Federation, the Supreme Court of Arbitration Russian Federation, courts of general jurisdiction, etc.;

Military, educational, medical and other institutions.

On the example of the education sector, let's consider another principle of grouping institutions. Depending on the program being implemented, educational institutions are grouped into certain types of institutions that operate in accordance with the standard provisions approved by the Government of the Russian Federation:

preschool;

General education, which includes three levels: primary general, basic general, secondary (complete) general education;

Primary, secondary, higher and postgraduate vocational education;

Additional adult education;

Additional education of children;

Special (correctional) for students, pupils with developmental disabilities;

For orphans and children left without parental care (legal representatives);

Other institutions carrying out the educational process.

In turn, separate types of institutions can function as part of a typical group of institutions. For example, general education institutions include schools, gymnasiums, lyceums, boarding schools, evening schools.

Unlike education, for other branches of the public sector, model provisions are not approved, and their activities are regulated by charters. For example, the charters of all state museums are directly approved by the Government of the Russian Federation.

Organizational structure state system medical institutions is regulated by the Ministry of Health and Social Development of Russia by approving the relevant nomenclature of institutions and the rules for their licensing. In accordance with the nomenclature, all institutions are grouped into three large blocks:

Therapeutic and prophylactic;

State Sanitary and Epidemiological Service;

Pharmacy.

In turn, each of these groups includes institutions certain types and types, which indicates a widely branched structure of medical institutions, the name of which reflects the specifics of their functions. For example, institutions for the protection of motherhood and childhood include children's homes and maternity hospitals; dispensaries are institutions that specialize in certain types of diseases or activities (dermal and venereal, narcological, etc.).

The second type of state and municipal institutions include budget institutions. These include non-profit organizations established by the Russian Federation, a constituent entity of the Russian Federation or municipality to perform work, provide services in order to ensure the implementation of the powers of the relevant state authorities (state bodies) or local governments in the fields of science, education, healthcare, culture, provided for by the legislation of the Russian Federation, social protection, employment, physical culture and sports, as well as in other areas.

In many respects, the features, rights and obligations of budgetary institutions until July 1, 2012 will be similar to the features, rights and obligations of state-owned institutions. In particular, accounting in budgetary institutions will be carried out in the same manner as for state-owned institutions.

The next organizational and legal type is autonomous institutions. In the Law on autonomous institutions the following definition is given: an autonomous institution (AI) is not commercial organization, created by the Russian Federation, a constituent entity of the Russian Federation or a municipality (which act as its founder) to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment of the population, physical culture and sports, as well as in other areas.

In addition to the Law on Autonomous Institutions, the legal and financial nature of their functioning is set out in the following legislative acts:

Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education", which states that when creating an autonomous educational institution by changing the type of an existing state or municipal educational institution, the educational institution has the right to carry out the types of activities specified in its charter on the basis of a license and certificate on state accreditation issued to such an educational institution, before the expiration of these licenses and certificates;

RF BC, which established that the budgets of the RF budget system may provide for subsidies to autonomous institutions, including subsidies for reimbursement of standard costs for their provision of state (municipal) services in accordance with the state (municipal) task (clause 1, article 78.1 of the RF BC) ;

Tax Code of the Russian Federation: when determining the tax base for calculating income tax, subsidies to autonomous institutions are not included in the revenue part (Subclause 14, Clause 1, Article 251 of the Tax Code of the Russian Federation).

All types of state and municipal institutions have both general and characteristic features. Among the general features, it should be noted: the presence of the owner of the property in the person of a state authority or a local government; fixing property on the right of operational management; consolidation land plot on the right of permanent (perpetual) use; fulfillment of the state (municipal) task; publication of reports in the media; licensing of certain types of activities, regardless of whether their services are paid to citizens and legal entities at the expense of the budget or are provided on a fee basis.

License- a special permit to carry out a specific type of activity subject to the obligatory observance of licensing requirements and conditions, issued by the licensing state body to a legal entity or individual entrepreneur.

In accordance with the Federal Law of May 4, 2011 No. 99-FZ "On Licensing Certain Types of Activities", the following are subject to licensing: educational activities, activities of non-state pension funds for pension provision and pension insurance; medical and pharmaceutical activities, etc.

In addition to the license, potential recipients of budgetary funds must also have other documents. For example, educational institutions acquire the right to issue state documents only after passing state accreditation, which is carried out by the accreditation body once every six years in institutions of primary, secondary, higher and additional professional education and in scientific organizations; once every twelve years - in other educational institutions.

The founder retains full control over the activities of the head of the institution, despite the fact that, unlike the head of a state-owned institution, the head of a budgetary or autonomous institution has much more freedom and independence in making managerial decisions. This applies to spending funds, personnel management, policies for the provision of paid services.

In table. 1.1.1 shows the main differences between the management systems of material and financial resources at the level of state, budgetary and autonomous institutions.

Table 1.1. The main differences between state, budgetary and autonomous institutions

What are state and municipal unitary enterprises? AT Russian legislation, in particular, in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created to solve the main tasks of the state and make a profit, but at the same time are not the owners of the property assigned to them. Only the founder has the right to dispose of it directly. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this subject must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first is organizations based on the right of economic management. It should be noted that this includes such unitary enterprises as municipal ones. They are created after the adoption of an appropriate decision by the authorized state body or municipality. The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific position in the legal aspect. So, they are created for the purpose of providing certain services, performing work or producing any product, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

First of all, this type of economic entities has a special legal capacity. That is, they are created for the purpose of performing certain work, providing services or producing some kind of product, which is feature commercial organizations. Nevertheless, state and municipal unitary enterprises are by no means limited in their rights to make certain transactions. So, for example, they can lease vacant premises (unless otherwise provided by the charter and other regulations). Another feature is that such business entities are individual enterprises. The third specific feature of this type of enterprise is associated with the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of "enterprise" acts as a subject of civil rights, in other cases it is only an object of legal relations. Among other things, they can apply for targeted funding (this includes subsidies, subsidies, and subventions). It is used to run a variety of programs. Preference is given to those who have a social orientation.

From this follows the fourth feature. The charter of economic entities of a unitary type must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not liable for the obligations of the owner, but he is responsible for the activities of the organization.

Here there is a sole manager, and not a collegial body, as is the case in other cases. Typically, this is the director. A person for this position is appointed by the owner or a special body with appropriate powers.

The term "state corporation" means a non-profit institution whose assets belong to the Russian Federation, created in order to carry out socially significant functions, such as, for example, the fair distribution of financial resources. In practice, this function can be expressed in the fact that public corporations provide jobs with good wages, thereby stimulating the growth of the purchasing power of the population, or, for example, in the fact that the relevant type of institution acts as a major customer for private businesses, contributing, in turn , entrepreneurship development. State corporations stimulate the growth and modernization of the economy as a whole, and contribute to building active international relations of the Russian Federation.

State corporations, state companies and state enterprises: correlation of concepts

State corporations and state companies are 2 types of non-profit structures. They are somewhat different, although very similar. First of all, it should be noted that their activities are regulated by the same source of law - the Law "On Non-Commercial Organizations".

According to its provisions, a state-owned company is an NPO that does not have membership, created by the Russian Federation on the basis of property investments in order to provide public services and perform other functions when using state property in the form of trust management. In turn, a state corporation is also a non-membership NPO, created by the Russian Federation on the basis of a property contribution, but already to achieve social goals and to implement, as we noted above, socially significant functions. Both types of state structures are created on the basis of the issuance of federal laws.

In turn, state corporations and state-owned enterprises are characterized by even more pronounced differences. The former have the status of subjects established by the system of power of the Russian Federation. In turn, a state enterprise is not something that is necessarily established by the state, but one in which it owns the largest share of shares. Co-owners of a state-owned enterprise may well be private individuals.

In turn, the differences between state corporations and enterprises can hardly be traced at the level of organizational and legal forms. The fact is that state corporations, in principle, can be the same economic companies - open or closed, as state enterprises.

Some lawyers, however, classify such organizations as the Federal State Unitary Enterprise as state corporations. State-owned enterprises in the general case can only be economic companies - such a form as a unitary enterprise, as a rule, is not characteristic of them.

However, there are experts who prefer to distinguish between the concept of "state corporation" and FSUE. This is due to the fact that the former are almost completely beyond the control and accountability of state bodies - an exception may be the need to periodically provide some data on ongoing activities to the Government of the Russian Federation. In turn, state structures can have much more powers in terms of managing federal state unitary enterprises.

But, in general, the point of view is widespread, according to which a state corporation can be represented in any organizational and legal form. Examples of state-owned enterprises are Rosneft, Russian Railways, Rostelecom. Examples, in turn, of unitary enterprises are the Russian Post, Mosgortrans, and the TASS agency.

One way or another, it makes sense to distinguish between state-owned enterprises, state-owned corporations and state-owned companies based on their actual mechanism of establishment. Which is predetermined primarily by the specifics of the legal regulation of the activities of the relevant organizations.

Features of legal regulation of the activities of state corporations

Consider, therefore, the legal aspect of the activities of state corporations. First of all, it is worth noting that state corporations are under the jurisdiction, first of all, of civil law. That is, in transactions and other legal relations they act as a legal entity equal to partners. However legal status relevant organizations has a number of features.

First of all, it should be noted that state corporations in Russia are established on the basis of a published federal law. The aspect of the activities of the respective firms is that they are not obliged to answer for the arising obligations of the Russian Federation. Conversely, the state is not responsible for the work of state corporations. An exception may be scenarios in which certain types of mutual responsibility of the Russian Federation and its companies are prescribed in the law.

Privileges of state corporations

Another noteworthy aspect of the activities of state corporations is that they are not subject to the provisions of the law governing bankruptcy. In addition, certain privileges of the corresponding type of organization have in terms of reporting:

• they should not disclose information about work in the same way as business companies are required to do;
• they generally do not have instructions to send a report to state structures, with the exception of certain government instances;
• state corporations have the right to hold tenders within the framework of the public procurement mechanism based on independently established rules, which may not necessarily coincide with the norms approved in the legislation on public procurement.

You can also pay attention to how the bodies that manage state corporations are formed. Public corporations are headed by executives in accordance with the rules, which, as in the case of the establishment of organizations of the corresponding type, are determined by a separate law. Thus, according to the provisions of a number of legal acts, in many cases the head of a state corporation can be appointed directly by the president of the Russian Federation.

When did state corporations appear in Russia?

State corporations as subjects of civil law in the Russian Federation began to appear after the amendments were made on July 8, 1999 to the Law regulating the activities of non-profit organizations. There was thus a basis for legalizing the activities of the corresponding type of institutions.

It is believed that the first state corporation in Russia was the ARKO agency, which is engaged in the restructuring of banking organizations - it was registered in 1999. However, after this agency was established, state corporations were not the most popular organizational and legal form of business with the participation of the state for quite a long time. It wasn't until 2007 that their popularity began to grow steadily.

The largest state corporations in Russia

What state corporations exist in Russia today? The list of such is relatively small, but it certainly cannot be considered closed. Depending on the tasks set by the state, new organizations of the appropriate type can be created, existing ones can be abolished.

Among the largest state corporations of the Russian Federation today:

• "Vnesheconombank";
• Russian Technologies;
• "Rosnano";
• Rosatom.

It can be noted that the state corporation Olympstroy was responsible for the construction of the Olympic facilities in Sochi. The Housing and Communal Services Fund is considered a significant corporation in terms of the scale of its activities.

Prospects for state corporations in Russia

How promising is the further development of such forms of enterprises as state corporations? There are different points of view on this.

Thus, in the past few years, there have been reports in the media that the corresponding organizational and legal form of the activity of enterprises is planned to be abolished. In particular, one of the concepts for improving the legislation governing the activities of legal entities included theses on the need to consider the transformation of state corporations into other types of organizational and legal forms of enterprises. At the same time, those privileges that state corporations have in accordance with current legislation were supposed to be canceled.

But so far, state corporations are functioning successfully. True, their activities are under close monitoring by the government, which seeks to improve the efficiency of the activities of the relevant organizations. In particular, the current systems of remuneration of employees of state-owned enterprises are being actively adjusted.

There are, for example, proposals to link the compensation of employees of relevant organizations to the actual results of work. There are initiatives in accordance with which the powers of employees of state corporations are supposed to be brought closer to those that characterize the activities of civil servants. Similarly, it was planned to impose additional restrictions on the specialists of state-owned companies, in particular those related to the possibility of conducting commercial activities.

Industry specifics of the development of state corporations

There are theses that the activities of state corporations should be regulated based on the specifics of a particular segment of their activities. Thus, financial public corporations may be more compatible with legal acts that strictly regulate their activities. Innovative state corporations, in turn, may not be so acceptable to regulate tightly.

Similarly, the sectoral approach can be adapted to the activities of other structures, such as, for example, the fund responsible for the development of housing and communal services. Thus, state corporations, as forms of activity, remain relevant and have good, as many analysts believe, development prospects.

Specifics of foreign state corporations

Having studied the specifics of the activities of state corporations in the Russian Federation, we will consider how the corresponding types of enterprises work abroad. The establishment of such organizations is, of course, provided not only by the Russian political system. There are state corporations in many countries of the world. For example, in the USA.

Among the most famous American state corporations is Amtrak. This company is engaged in the provision of services in the field of passenger transportation to railways USA. It was established in 1971. It is noteworthy that Russian and American state corporations are somewhat similar in such an aspect as creation - state corporations in both countries are formed on the basis of adopted regulatory legal acts. Thus, Amtrak was established by act of the US Congress.

Another large American state corporation is OPIC, which invests in foreign projects. Like Amtrak, it was founded in 1971. Some experts consider it as an agency accountable to the US government - in this aspect, we can trace the difference between Russian and American organizations the corresponding type. Although they have some similarities in creation, US public corporations may be more accountable to the government. In turn, according to the law, state corporations of the Russian Federation, as we know, are less dependent on the state administration system.

By the way, it can be noted that the classification of organizations of the corresponding type in the United States is carried out according to a more complex scheme than in the Russian Federation. For example, in America there are state corporations sponsored by the government; in Russia, their direct analogue at the level of federal legislation is not defined.

So, we have considered the essence of the concept of "state corporations". Examples and characteristics of relevant institutions were also studied by us. What conclusions can we draw?

First of all, it should be understood that a state corporation and a state enterprise are not the same thing. The notion of a state-owned company is sufficiently close in meaning to the first term. In particular, both types of organizations are regulated by the provisions of the same law. However, it should be noted that the terms we studied, such as “state corporation”, “state enterprise”, and “state company”, are often considered as synonyms. From a legal point of view, this is not entirely correct, but in general it is permissible due to the fact that the corresponding concepts are really very close.

State corporations in Russia, the list of which is adjusted quite regularly, according to the priorities and dynamics of the legislative activity of the authorities, are, despite the theses about the possibility of abolishing the corresponding type of legal entities, a sufficiently promising form of enterprise operation.

However, the successful development of state corporations in the Russian Federation largely depends on the quality of regulatory legislation, especially in terms of determining the criteria for the effectiveness of the work of these organizations. A popular approach is that the assessment of the work of state corporations should be carried out according to the sectoral principle, based on a specific segment of the institution's activities. There are also widespread theses about the need to bring the schemes of regulation of the activities of state corporations closer to those that characterize the work of the authorities themselves.

State corporations are successfully developing not only in Russia, but also abroad. In particular, a large number of institutions of this type operate in the United States. At the same time, their status may have both signs of similarity with what characterizes Russian state corporations, as well as significant differences regarding the model of work. state enterprises RF.

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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:

• Entity;
• Individual;
• the Russian Federation or its subject;
• Municipality.

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.

A feature of state institutions is that financing is carried out 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-commercial state organizations are created to implement tasks in the field of:

• Sciences;
• 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 culture and sports, social protection and other areas provided for 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. A budgetary organization has property that it uses to achieve its 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. Large transactions 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 state authorities. 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.

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 Vocational Educational Institution "Leningradsky regional college culture and arts” 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 the beginning 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 a municipal state-owned preschool educational institution, it is 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 regionThe address: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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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, 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 which are political parties) and carry out activities aimed at solving social problems, developing 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 April 5, 2010) 2.2. A non-profit organization that performs socially useful services is understood as a socially oriented non-profit organization which has been providing public utility services of adequate quality for one year or more, is not a non-profit organization performing the functions of a foreign agent, and has no debts in taxes and fees, other obligatory payments provided for by the legislation of the Russian Federation. (Clause 2.2 was introduced by the Federal Law of 07/03/2016 N 287-FZ) 3. Non-profit organizations can be created in the form of public or religious organizations (associations), indigenous communities 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. A 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 profits among 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 government agencies.

(Clause 4 was introduced by Federal Law No. 18-FZ of 10.01.2006) 5. A foreign non-profit non-governmental organization operates 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 subdivisions - 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, para. 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 in this Federal Law means a Russian non-profit organization that receives funds and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities that receive funds and other property from these sources (except for 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 a 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, protection of the foundations the constitutional order of the Russian Federation, the federal structure of the Russian Federation, the protection of sovereignty and ensuring the 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 of the Russian Federation, the development of the political system, the activities of state bodies, local governments, the legislative regulation of the rights and freedoms of man and citizen in order to influence the development and implementation of state policy, the formation of state bodies, local governments, 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 conduct of public debates, discussions, speeches; participation in activities aimed at obtaining a certain result on elections, a referendum, in monitoring the conduct of elections, a referendum, the formation of election commissions, referendum commissions, in the activities of political parties; public appeals to state bodies, local self-government bodies, their officials, and also other actions that influence the activities of these bodies, including those aimed at the adoption, amendment, repeal of laws or other regulatory legal acts; dissemination, including using 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 services, 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 experts 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 experts 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 Victor 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 paying 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 for paying for residential premises and utilities; Does this mean that the state pays for 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 conversion 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 the sick leave certificates for teachers for payment, the school director or the accounting department 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-profit organization

State-financed organization

The founders of the organization must be the state authorities of the Russian Federation, the constituent entities of the Russian Federation, as well as local governments. Joint-stock companies, cooperatives and other similar economic entities cannot create a budgetary organization.

Types of budget organizations.

(cm. budget classification).

1. Extremely close relationship with the budget, from which the bulk of the expenses of budgetary organizations are financed. Any change in the budget primarily affects the finances of budgetary organizations. Shortage of funds from the budget leads to underfunding of expenses of budgetary organizations. Overfulfillment of the corresponding level of revenues provided for by the law on the budget also leads to additional financing of budgetary organizations.

According to par.

BUDGET INSTITUTIONS

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

Organizations endowed with state or municipal property on 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, article 161 of the RF BC).

Signs of a budgetary institution:

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

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

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

A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses, which must reflect all the 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 extrabudgetary sources.

A budgetary institution draws up 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 the provision of state or municipal services and the established standards for the financial costs of their provision, as well as taking into account the implementation of the income and expenditure estimates reporting period.

The budgetary institution does not have the right receive credits or loans 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, the 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 (clause 9, article 161 of the RF Budget Code) brought to it. 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.

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

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

Budgetary institutions have the right to spend budgetary funds exclusively on:

1) wages in accordance with the prisoners employment contracts and legal acts regulating the amount wages relevant categories of workers;

2) transfer of insurance premiums to state off-budget funds;

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

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

5) payment for goods, works and services under 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.

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

All purchases of goods, works and services in the amount of more than 2,000 minimum wages are carried out by budgetary institutions exclusively on the basis of state or municipal contracts. At the same time, in the event that authorized state authorities reduce in accordance with the established procedure 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 contract. A party to the contract has the right to demand from the 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 that determines the volume and target direction of budgetary appropriations of this institution, approved in the prescribed manner and containing calculated data for each targeted area of ​​budgetary appropriations.

The procedure for compiling and approving estimates of income and expenses of a budgetary institution is established by Art. 221 BK 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 the approved budget.

Within 10 days from the date of receipt of the notification of budgetary appropriations, the budgetary institution is obliged to draw up and submit for approval to the higher manager of budgetary funds an estimate of income and expenses. The methodology for compiling and approving estimates of income and expenses of institutions that are on the budgets of all levels of the budget system of the Russian Federation is established by the Ministry of Finance of the Russian Federation, but at present there is no general normative document, regulating the procedure for compiling an estimate of income and expenses of a budgetary institution, does not exist. Within 5 days from the date of submission of the specified estimate, the manager of budgetary funds must approve this estimate. At the same time, 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 BK RF chief administrator of federal budget funds - body of state power of the Russian Federation, which has the right to distribute federal budget funds to subordinate managers and recipients of budgetary funds, as well as the most significant budgetary institution of science, education, culture, healthcare and the media.

Within one working day from the date of approval, the estimate of income and expenses of a budgetary institution is transferred by the budgetary institution to the body of the corresponding level of the budgetary system of the Russian Federation that executes the budget.

The need to draw up an estimate of income and expenses of budgetary institutions is due to the fact that the 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 appointments. At the same time, the budgetary institution has funds available from entrepreneurial and other income-generating activities, for the expenditure 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 budget organization and their classification

In accordance with the Budget Code of the Russian Federation (BC RF), art. 161 BK BUDGETARY INSTITUTION - an organization created by state authorities of the Russian Federation, constituent entities of the Russian Federation, as well as local governments to carry out managerial, socio-cultural, scientific and technical or other functions of a non-profit nature and financed from the appropriate budget or the budget of the state extra-budgetary fund for basis of income and expenditure estimates.

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 Russian Federation, subjects of the Russian Federation, as well as local governments must act as founders of the organization. Joint-stock companies, cooperatives and other similar economic entities cannot create a budgetary organization.

2. Only non-commercial functions may be defined in the constituent documents as the purpose of creating a budgetary organization. At the same time, this restriction cannot be understood in such a way 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 earns 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 a state non-budgetary fund.

This feature has the following feature: in itself, receiving funding from the budget does not yet mean that this organization is budget. Budgetary 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 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 must draw up this document, after the end of the reporting period, a balance sheet for the execution of the estimate must be drawn up.

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

Types of budget organizations.

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

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

On this basis, it is possible to single out budget 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 Committee of the Russian Federation on Financial Monitoring, the Committee of the Russian Federation on Military-Technical Cooperation with Foreign States, the Federal Service of the Russian Federation for Financial Recovery and Bankruptcy, the Accounts Chamber of the Russian Federation, the Ministry of Finance of the Russian Federation;

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

International activities, embassies and representative offices 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;

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

Funded from local budgets.

3. According to the sources of 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 the finances of budgetary organizations in the financial system is determined by the position that budgetary organizations occupy in ensuring the functions of the state. The latter are largely implemented through budgetary organizations. The following features of the finance of budgetary organizations should be highlighted:

1. Extremely close relationship with the budget, from which the bulk of the expenses of budgetary organizations are financed. Any change in the budget primarily affects the finances of budgetary organizations.

The concept and types of budgetary institutions.

Shortage of funds from the budget leads to underfunding of expenses of budgetary organizations. Overfulfillment of the corresponding level of revenues provided for by the law on the budget also leads to additional financing of budgetary organizations.

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

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

These two features make it possible to determine the place of the finances of budgetary organizations as an intermediate one: between public finances and the finances of enterprises and organizations. The indicated specific location is also 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, the state exercises strict control over the economical and rational use of the allocated budgetary allocations, in contrast to commercial structures, whose finances are characterized by the principle of independence.

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

1. Targeted use of allocated and self-earned funds.

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

2. Rigid distinction between budget financing and self-earned funds. Both groups of funds are kept in separate accounts, a separate estimate for their spending is prepared for each of the groups, and independent reporting is prepared for each of the groups.

3. Budget immunity. According to Art. 239 of the RF BC immunity of budgets is legal regime, in which the foreclosure of budgetary funds is carried out only on the basis of a judicial act:

Compensation for underfunding, if the collected funds 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 governments over targeted and rational spending of funds.

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Read in issue 12/2016:

Denomination-2016: allowance for the recalculation of accounting objects

From July 1, 2016, in accordance with the Decree of the President of the Republic of Belarus dated 04.11.2015 No. 450 “On the denomination of the official monetary unit of the Republic of Belarus”, denomination will be carried out by replacing banknotes of the 2000 sample with banknotes of the 2009 sample in the ratio of 10,000 Belarusian . rub. sample 2000 to 1 Bel. rub. sample 2009. The procedure for recalculating accounting objects during denomination-2016 and reflecting its results in accounting for conditional example discussed in the material.

Memo on the calculation of the resort fee in 2016

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

Electronic invoices: topical issues

Electronic VAT invoice is mandatory electronic document for all VAT payers specified in the second - fourth paragraphs of Art. 90 of the Tax Code (including budget 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 (send) ESHF in accordance with the provisions of Art. 1061 of the Tax Code, which serves as the basis for VAT settlements between the seller and the buyer and acceptance of VAT amounts for deduction (Article 1061 of the Tax Code). This publication discusses how and in what cases budgetary organizations make up the ESCF.

Strengthening in-house control with the introduction of electronic VAT invoices

The introduction of the ESCF in the Republic of Belarus into electronic document management 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 no violations of VAT are revealed based on the results of in-house audits. In the given material we are talking that cameral control is a type of control that allows you to determine the correctness tax deductions and calculation of the amount of VAT.

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

1.2 New types of budgetary institutions

Law No. 83-FZ establishes that all state and municipal institutions will be divided into three types: budgetary, autonomous, state ...

Budget accounting and reporting

1.4 Organization of budgetary accounting in budgetary institutions

In budgetary organizations, accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extrabudgetary sources ...

1. Legal provisions for the creation of budgetary and autonomous institutions

In accordance with paragraph 1 of Art. 120 of the Civil Code of the Russian Federation, an institution is recognized as a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature ...

The impact of various types of institutions on the conduct of financial and economic activities

3. Financing of budgetary and autonomous institutions

It is of interest to compare certain aspects of the activities of budgetary and autonomous institutions in the case when an AU was created by changing the type of an existing budgetary (state or municipal) institution: 1 ...

Annuity agreement

2.1 The concept of a life maintenance agreement with a dependent (comparative characteristics)

So, among the annuity contracts is a life annuity. Its variety is life maintenance with a dependency. Life maintenance with a dependent to recognize independent view rent is not quite right, because ...

Electoral campaigns in civil society

2.1 Basic approaches to understanding the strategy: concept, types, stages of implementation

Elections are an integral part of the political process in modern democratic societies. They provide a person who goes into big politics with the opportunity to become a member of parliament ...

The Code of the Republic of Belarus on Education and the Legal Status of Educational Institutions

2.1 Types of educational institutions

The legal status of educational institutions is regulated primarily by Section II of the CoB.

Which organizations belong to budgetary institutions

In accordance with Art. 19 of the Education Code Educational institutions are divided into the following types: 1.1. institutions preschool education; 1.2…

The concept of the education system

3. Types and forms of educational institutions and organizations

Educational institutions in their organizational and legal forms can be state (federal or administered by a subject of the Federation), municipal, non-state (private ...

Legal status of institutions

1.2 Types of institutions

As mentioned above, institutions can be divided into three types: · Educational institutions; · Institutions with powers of authority; Institutions with no authority...

Legal status of institutions

1.3 Characteristics of autonomous, budgetary and state institutions

In accordance with the Federal Law "On Autonomous Institutions" No. 174-FZ of November 3, 2006, as amended and supplemented, all state (municipal) educational institutions can receive the status of a budgetary or autonomous institution ...

Legal status of institutions

3.2 Features of the legal status of budgetary institutions

The provisions of the Budget Code, which regulate the activities of a budgetary institution, determine that a budgetary institution should carry out operations with budgetary funds only through personal accounts ...

Problems of misuse of benefits and ways to solve them

2.2 Misuse of budgetary funds earmarked for the payment of benefits: the responsibility of institutions of various types for their misuse

ARBITRATION COURT OF THE MOSCOW REGION…

public competition

2. Comparative characteristics

Comparative characteristics of types of state (municipal) institutions

1. The essence of budgetary institutions

The federal law of May 8, 2010 left the term “budget institution” in Russian law, filling it with a completely different content. According to the law, a non-profit organization is recognized as a budgetary institution from January 1, 2011 ...

Formation of state and local budgets

1.4 The concept and main types of budget deficits

One of the main tasks of the state budget policy is the regulation of the state budget deficit. The budget deficit is the amount by which the budget's annual expenditures exceed its revenues...

Characteristics of the activities of budgetary institutions

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 budget institution:

A budgetary institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work or provide services in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, 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 task formed by the founder. At the same time, a budgetary institution does not have the right to evade the fulfillment of a state task. The issues of the formation of the state task will be discussed in more detail in the next chapter.

The change in the order of funding for budgetary institutions creates some guarantees for 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 granted the right to provide paid services that go beyond 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 activities are consistent with the achievement of the statutory goals and objectives. That is, services (works) provided for a fee must correspond to the main type of activity of the institution. At the same time, the procedure for determining fees 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 property management of budgetary institutions. In particular, budgetary institutions cannot dispose of either the property transferred by the founder or the property acquired at the expense of entrepreneurial income. The exception is especially valuable movable property acquired at the expense of entrepreneurial income. At the same time, 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.

A major transaction is a transaction or several interconnected transactions related to the disposal of funds, the alienation of other property (which a budgetary institution has the right to dispose of independently), as well as the transfer of such property for use or pledge, provided that the price of such a transaction or the value of the alienated or of the transferred property exceeds 10% of the book value of the assets of a budgetary institution, determined according to 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 is a public sector worker?

Operations 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 appropriations for budgetary investments in state-owned capital construction projects are recorded on a separate personal account of a budgetary institution.

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

Rice. 9. Structure of budgetary institutions in the Republic of Tajikistan

Regional budget Rights of LLC participants