Budgetary institutions and features of their finances. Budget organizations

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 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:

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

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

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

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

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

A budgetary institution is a non-profit type organization that is created by the state or its subjects to achieve certain goals aimed at meeting the public good, non-profit needs of the population. These organizations can work in the field of education, healthcare, employment, physical 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 the bodies state power. This organization does not have the right to dispose of property that is in use for the implementation of the assigned functions. All transactions with property are made on the basis of the consent of the owner.

According to the founding documents, the 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 lie in the features 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 Professional Educational Institution "Leningrad Regional College of Culture and Art" a municipal institution?

Elena 16.03.2019 20:38

Good afternoon! State budgetary professional educational institution "Leningrad Regional College of Culture and Art" is a municipal institution. State, municipal institutions are institutions established by the Russian Federation, a constituent entity of the Russian Federation and 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:Phone:+7 8152 45‑40-76, +7 8152 47‑70-75 Website:fsb.ruOpen:Mon-Fri 9:00-19:00, break 13:00-14:45

Dubrovina Svetlana Borisovna 14.02.2019 09:30

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Agree with colleague.

Zakharova Elena Alexandrovna 15.02.2019 11:00

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Autonomous institution

Municipal Autonomous Institution Department of Culture youth policy and is sporia 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 that are political parties) and carrying out activities aimed at resolving social problems, development civil society in the Russian Federation, as well as the types of activities provided for by Article 31.1 of this Federal Law. (Clause 2.1 was introduced by Federal Law No. 40-FZ of 05.04.2010) A non-profit organization that performs public benefit services is a socially oriented non-profit organization that has been providing public benefit services of adequate quality for one year or more, is not a non-profit organization that performs the functions of a foreign agent, and has no debts on taxes and fees, as otherwise provided by law. Russian Federation to mandatory payments. (Clause 2.2 was introduced by Federal Law No. 287-FZ of 03.07.2016) small peoples Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous not commercial 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 carries out its activities on the territory of the Russian Federation through its structural subdivisions - branches, branches and representative offices. A structural subdivision - a branch of a foreign non-profit non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law. Structural units - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity in the territory of the Russian Federation from the date of entry in the register of branches and representative offices of international organizations and foreign non-profit non-governmental organizations of 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 receiving funds and other property from the indicated sources (with the exception of open joint-stock companies with state participation and their subsidiaries) (hereinafter referred to as foreign sources), and which participates , including in the interests of foreign sources, in political activities 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 of the constitutional order of the Russian Federation, the federal structure of the Russian Federation, protection of sovereignty and ensuring territorial integrity the Russian Federation, ensuring the rule of law, law and order, state and public security, 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, legislative regulation of the rights and freedoms of man and citizen in order to influence the development and implementation public policy, the formation of state bodies, local self-government bodies, on their decisions and actions. The specified activity is carried out in the following forms: participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or pickets or in various combinations of these forms, organization and holding public debates, discussions, speeches; participation in activities aimed at obtaining a certain result in elections, a referendum, in monitoring the conduct of elections, a referendum, the formation of election commissions, referendum commissions, in the activities of political parties; public appeals to state bodies, local governments , their officials, as well as other actions that affect the activities of these bodies, including those aimed at the adoption, amendment, repeal of laws or other regulatory legal acts; distribution, including using modern information technologies opinions about 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, promotion of a healthy lifestyle, physical culture and sports, protection of flora and fauna, charitable activities. We invite you to the office for a consultation, where our specialists will answer all your questions in more detail. For a 50 percent discount on a consultation - Promo code - "MIP"

Kokhanov Nikolai Igorevich 14.12.2018 18:40

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Vlad 14.12.2018 16:08

That is, they are not authorities?

Hello, yes.

Malov Dmitry Vladimirovich 14.12.2018 19:14

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Yes that's right.

Dubrovina Svetlana Borisovna 15.12.2018 10:00

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Municipal Autonomous Institution

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

Nikolaev Alexey Petrovich 19.11.2018 05:18

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

Leonov Vladislav Yurievich 19.11.2018 10:32

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Check out this article.

Kutenkov 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 payment 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? Thanks.

Christina 20.09.2018 10:50

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

Dubrovina Svetlana Borisovna 27.09.2018 08:49

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Yes, really must.

Zakharova Elena Alexandrovna 28.09.2018 14:30

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

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

Svetlana 05.07.2018 08:55

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

Malov Dmitry Vladimirovich 13.08.2018 14:34

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That's right, I agree with my colleague

Dubrovina Svetlana Borisovna 14.08.2018 08:00

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please answer me who should issue 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 the 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

Instruction of the State Tax Service of Russia dated 20.08.98 N 48 “On the procedure for calculating and paying income tax to the budget by budgetary organizations (institutions) and submitting reports to tax authorities”

(a comment)

N.N. Zhoromskaya,
Head of Department of the Ministry of Finance of Russia

General provisions

In accordance with the Law of the Russian Federation of December 27, 1991 N 2116-1 “On income tax of enterprises and organizations”, subject to amendments and additions to it, as well as instructions of the State Tax Service of Russia of August 20, 1998 N 48, subject to amendments and additions of January 12 .99 N GB-3-02/7, budget organizations (institutions) with income from entrepreneurial activity, pay income tax on the excess of income over expenses received from such activities using income tax rates and benefits when calculating taxable profit in accordance with the procedure established by law.

What organizations (institutions) are budgetary?

Budgetary institutions include one of the types of non-profit organizations - institutions financed in whole or in part from the budgets of all levels on the basis of an estimate of income and expenses.

The main features and organizational and legal forms of budgetary institutions are provided for in legislative and regulatory acts. Thus, Article 50 of the Civil Code of the Russian Federation establishes that non-profit organizations can carry out entrepreneurial activity only insofar as it serves the achievement of the goals for which these organizations were created, and corresponding to these goals.

The legal status of a budgetary institution is determined by its constituent documents (charter or regulation).

The constituent documents of a budgetary institution determine its name, nature of activity, organizational and legal form, procedure for establishment, subject and goals of activity, sources of formation of property and other provisions provided for by Federal Law No. In addition, a budget institution includes an institution established by federal executive bodies, bodies of constituent entities of the Russian Federation, local self-government bodies for the implementation of managerial, socio-cultural and other functions of a non-commercial nature and financed from the relevant budgets.

A prerequisite for a budgetary institution is the financing of activities at the expense of budgets and accounting for the execution of estimates of income and expenses according to the Chart of Accounts approved by the Ministry of Finance of Russia for budgetary institutions, and the preparation of estimates of income and expenses in accordance with the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 06.01. 98 N 1n “On the budget classification of the Russian Federation”, subject to changes and additions. Preparation of annual, quarterly and monthly financial statements is carried out in accordance with the letter of the Ministry of Finance of Russia dated February 15, 1993 N 12 “On the procedure for compiling annual, quarterly and monthly financial statements by institutions and organizations that are on the budget”, subject to changes and additions. The execution of estimates of income and expenses of a budgetary institution is carried out both at the expense of the budget and at the expense of extrabudgetary sources (business activities) in accordance with the economic classification of budget expenditures in accordance with the draft Instructions of the Ministry of Finance of Russia on attributing expenditures to the corresponding items and sub-items of the economic classification of budget expenditures, which are currently developed and are being approved by the leadership of the Ministry of Finance of Russia.

Income of budgetary institutions received from the provision of paid services to legal entities and individuals is income from entrepreneurial activity (except for income received by budgetary state and municipal museums, libraries, philharmonic groups, theaters, archival institutions, circuses, zoos, botanical gardens, dendrological parks and national reserves received from their main activities), if the institutions keep accounting records according to the Chart of Accounts approved by the Ministry of Finance of Russia for budgetary institutions.

Tax payers

Payers of income tax (based on the peculiarities of accounting) are budgetary institutions that receive income from entrepreneurial activities, which, in accordance with the constituent documents, are granted the right to carry out income-generating activities: the provision of paid services, the performance of work, other operations, etc.; scientific institutions financed from the budget and performing research and development work under contracts; budgetary institutions engaged in entrepreneurial activities and working in the new economic conditions.

The object of taxation and the procedure for calculating taxable profit

The taxable base of budgetary institutions financed from the federal budget and other levels of the budget and keeping accounting in the traditional manner is determined as the difference between the amount of income received from the sale of work performed, services, and other operations without value added tax and excises (cash expenditure on cash, payment documents) and actual expenditures included in the list of expenditures by items and sub-items of the economic classification of expenditures of the budgets of the Russian Federation.

The distribution of actual expenses (utilities, communication services, transport costs for the transportation of administrative and managerial personnel) between budgetary and entrepreneurial activities is made in proportion to the amount of funds received from entrepreneurial activity, in the total amount of funds (including budgetary ones). This procedure applies both to budgetary institutions transferred to the new economic conditions, financed from all levels of budgets, and to institutions operating in the traditional manner, that is, not transferred.

The principle of proportional distribution of expenses between budgetary and entrepreneurial activities applies only to three items of economic classification of expenses: 110700 “Payment for utilities”, 110600 “Payment for communication services”, transport services". For other economic items of expenditure, accounting is kept separately for both budgetary and entrepreneurial activities.

The proportional method does not apply to budgetary institutions financed from the federal budget and operating in the new economic conditions (letter of the Ministry of Finance of Russia dated 02.08.95 N 82), with the exception of the distribution of actual expenses between budgetary and entrepreneurial activities for public services, communication services, transport costs for the transportation of administrative and managerial personnel. Such budgetary institutions should keep separate records of income and expenses for each type of entrepreneurial activity.

For budgetary institutions engaged in entrepreneurial activities and serviced by centralized accounting departments created at large budgetary institutions (hospitals), as well as under the executive authority of a constituent entity of the Russian Federation or local government, income tax is calculated by centralized accounting departments from the amount of excess income over expenses for entrepreneurial activity based on the total amount of income and expenses for all the specified budgetary institutions and is paid to the tax authority at the place of registration of the authority at which the centralized accounting department was created.

When determining the share of income (in the case of proportional calculation) received from entrepreneurial activity, the total amount of income does not take into account targeted, as well as non-operating income (income received in the form of bank interest on funds held on settlement, deposit accounts; income received from the lease of property; exchange rate differences, etc.).

Income from the lease of property of scientific organizations, educational institutions, health care institutions, state museums, state institutions of culture and art, financed from the federal budget in accordance with Art. 30 of the Federal Law of February 22, 1999 N 36-FZ “On the Federal Budget for 1999”, are reflected in the estimates of income and expenses of these organizations and are fully used by the latter as an additional source of budget financing for the maintenance and development of their material and technical base.

Target funds listed in Instruction N 48 are not included in taxable income, expenses from target funds are also not reflected in the amount of expenses to determine the taxable base.

Funds received by budgetary educational institutions in the reporting period, but related to the following reporting periods (for example, fees for the entire period of study (one year, 5 years) are recorded on sub-account 157 “Settlements with buyers and customers.” These funds are subject to attribution to taxable base at the beginning of the reporting period to which they relate.

Expenses at the expense of such funds are reflected in the accounting on sub-account 210 “Expenses for distribution” and are subject to attribution to expenses of the period to which they relate.

Income not tax deductible

As part of the income and expenses of budgetary institutions, budgetary appropriations, as well as funds received as fees for the use of dormitories at higher and secondary specialized educational institutions, fees for the maintenance of children in preschool institutions, which are funds for financing the current maintenance of institutions, their individual items of expenditure planned in a single cost estimate of a budgetary institution.

It should be borne in mind that when calculating the taxable profit (the amount of excess of income over expenses) of budgetary institutions, the cost of fixed assets received free of charge: equipment, other property used for its intended purpose in the implementation of the main activity is not taken into account.

Fixed and other material resources are transferred free of charge, as a rule, to budgetary institutions of one system, due to their uselessness, obsolescence, completion of topics in science, without receiving any benefit in return.

The procedure for submitting reports to the tax authorities

Attention should be paid to the change in the deadlines for the submission by budgetary institutions of reporting on income tax and payment of this tax to the budget.

Calculation of income tax is submitted by budgetary institutions on a quarterly cumulative basis from the beginning of the year no later than the 30th day of the month following the reporting quarter, and based on the results for the year - no later than March 15 of the next year.

Accounting reports on the execution of income and expenditure estimates by budgetary institutions are not submitted to the tax authorities.

State-financed organization

The founders of the organization should 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 stipulated 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 budget-financed institution is financed in whole or in part at the expense 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 established standards financial costs for their provision, as well as taking into account the execution of the estimates of income and expenses of the 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, the estimate of income and expenses should reflect all income of a budgetary institution received both from the budget and state non-budgetary funds, and from entrepreneurial activities: from the provision of paid services, the use of state or municipal property assigned to a budgetary institution on the right of operational management, other activities. Incomes received by budgetary institutions from entrepreneurial and other income-generating activities are included in the budget revenues 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 of wages of the relevant categories of employees;

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 target 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 budgetary system of the Russian Federation is established by the Ministry of Finance of the Russian Federation, but at present there is no general regulatory document regulating the procedure for compiling estimates of income and expenses of a budgetary institution. Within 5 days from the date of submission of the specified estimate, the manager of budgetary funds must approve this estimate. 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 for the implementation of 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 a budgetary one. 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. Foundation financial planning budgetary organization is an estimate of income and expenses. Before the beginning fiscal year the budgetary organization necessarily draws up this document, after the end of the reporting period, a balance sheet for the execution of the estimate is necessarily 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 in a number of ways.

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

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, federal Service Russian Federation for Financial Recovery and Bankruptcy, Accounts Chamber of the Russian Federation, Ministry of Finance of the Russian Federation;

The judiciary, including the Constitutional Court, 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 finance 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 stipulated 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 a legal regime in which 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 damages caused to a person 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.

My accounting. Budget organizations

Twice a month

Industry magazine “My Accounting. Budget organizations» covers the main news for the public sector, provides comments and good analytics both on transactions with budget funds and on transactions with funds from entrepreneurial activity.

Each issue of the journal contains unique articles on industry topics with a clear explanation of the features:

• accounting for budget funds and income-generating activities;
• accounting for cash and actual expenses;
• calculation and payment of VAT and other taxes;
• formation of prices and tariffs for paid services provided by public sector organizations;
• formation of conditions for remuneration;
• public procurement; aspects of contractual relations, personnel issues.

APPENDICES TO THE JOURNAL “MY ACCOUNTING. BUDGET ORGANIZATIONS":

Journal"Library of the state employee" tells everything about the most important topics of accounting and taxation in public sector organizations.

Government agency and municipal agency

Each issue is dedicated to one specific topic, which is considered in as much detail as possible.

Journal“Public Organizations. Healthcare» reveals all the profile features of the work of an accountant of a healthcare institution.

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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 the denomination-2016 and reflecting its results in accounting on a conditional example is considered in the material presented.

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 of the resort tax is the presence of an individual in sanatorium and resort organizations, as well as in dispensaries, health centers (complexes), educational and health centers, health camps, sports and health camps, rest houses (bases), boarding houses located on the territory of the respective 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

An electronic VAT invoice is a mandatory electronic document for all VAT payers specified in paragraphs two to four 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 of tax deductions and the 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 Dmitrovsky municipal district 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. It is not entirely correct to recognize life maintenance with a dependent as an independent type of rent, 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 walking in big politics, the opportunity to become a member of parliament…

Code of the Republic of Belarus on Education and legal status 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.

Large transaction - a transaction or several related transactions related to an order in cash, 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 as a pledge, provided that the price of such a transaction or the value of the alienated or transferred property exceeds 10% of the book value of the assets of a budgetary institution, determined according to the data 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

In most regulations governing the issues of the monetary maintenance of public sector employees, a special line stipulates what it means this document under the concept of "budget organization". As a rule, these are those organizations, the functions and powers of the founder of which are performed by executive authorities. different levels- state, regional and municipal.

At present, the determining criterion is the source of financing of wage payments from the funds allocated by the budgets of these three levels. It turns out that public sector employees include everyone who receives a salary from the budget, whose work is paid in accordance with the Unified Tariff Scale (UTS) and those who receive payment directly from a particular budget. These payments, of course, are included in the "Expenses" item of these budgets.

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

Who is the budget

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

In addition to employees of federal government agencies, such as the tax inspectorate, the treasury, the customs service, etc., employees of education and health care, social services, culture or science are included.

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

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

State 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 (state bodies) or local governments provided for by the legislation of the Russian Federation, financial security whose activities are carried out at the expense of the corresponding 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 (Service foreign intelligence), FSO (Federal Security Service), special, military, territorial, facility units of the federal fire service Ministry of Emergency Situations, 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 - bodies government controlled and local governments;

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) high degree state regulation of their financial activities and a low level of autonomy 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, the administration of the municipal formation "Volkhov district of the Leningrad region", etc.;

Judicial bodies, including, for example, the Constitutional Court of the Russian Federation, the Supreme Arbitration Court of the 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 stages: 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.

The organizational structure of the state system of 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 the listed groups includes institutions of certain types and types, which indicates a widely branched structure of medical institutions, the name of which reflects the specifics of the functions they perform. 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 created by the Russian Federation, a constituent entity of the Russian Federation or a 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 of the population, 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. The Law on Autonomous Institutions provides the following definition: an autonomous institution (AI) is a non-profit 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, 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 tax base for the calculation of income tax, subsidies to autonomous institutions are not included in the revenue part (subparagraph 14, paragraph 1, article 251 of the Tax Code of the Russian Federation).

All types of state and municipal institutions have both common and characteristic features. Among the general features, it should be noted: the presence of the owner of the property in the person of a public authority or a local government; fixing property on the right of operational management; fixing the 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 on pension provision and pension insurance; medical and pharmaceutical activity etc.

In addition to the license, potential recipients of budgetary funds must also have other documents. For example, educational institutions get the right to issue documents state sample 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 decisions. management 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? In 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 a characteristic feature of 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 rent out vacant premises for rent (unless otherwise provided by the charter and other regulations). Another feature is that such business entities are individual enterprises. Third specific trait this type of enterprise is associated with Civil Code. Special attention paid attention 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 should include information about the direct owner of the property, sources of formation authorized capital and the order of 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 is 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 involved state property in the form of a trust. 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. In the general case, state-owned enterprises 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 legal regulation activities of the respective 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 in the jurisdiction, first of all, civil law. That is, in transactions and other legal relations they act as a legal entity equal to partners. However, the legal status of the respective organizations has a number of peculiarities.

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 managers 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 further development such forms of enterprises as public corporations? On this account, there different points vision.

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, they are actively correcting current systems salaries of employees of state-owned enterprises.

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 in 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 view it as an agency accountable to the US government - in this aspect, we can trace the difference between Russian and American organizations of 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 more complex scheme than in Russia. 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 the corresponding type of institution operates 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 of state enterprises of the Russian Federation.

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