Accounting for extra-budgetary funds of budgetary institutions

Lecture plan

The concept of extrabudgetary funding

Sources of extrabudgetary funds

Procedure for extrabudgetary financing

Improving extrabudgetary activities in education

7.1. General issues of extrabudgetary funding

The concept of “extrabudgetary activity” in relation to the field of education has developed quite a long time ago. Its content was determined on the basis of the fact that, along with activities financed from the budget, an educational institution has the opportunity to carry out “additional” activities, which is called “in their free time from their main work” and using their human and material potential. Financial support for this activity was carried out, as a rule, not from the budget, therefore, the activity was called and is often called “extra-budgetary”.

The funds received from the implementation of such activities are usually called extrabudgetary funding, extrabudgetary receipts, income from the independent activities of an educational institution. These terms also developed a long time ago, they are used mainly as synonyms, although they reflect different relationships.

What is budget financing, obviously, is clear to everyone, at least from the previous lectures. In addition, this concept has entered life so tightly that everyone has their own idea of it. Recall that to consider the economic problems of education, it is convenient to use this term, bearing in mind that this is a gratuitous provision of the activities of educational institutions with the funds of the founder's budget. It is usually understood - state and municipal. It should be added that if this is a gratuitous provision of funds from the founding commercial organization (from profit after taxes), then this can also be considered budget financing.

Is it possible in this case to say that extra-budgetary (or non-budgetary) funding is all other receipts of funds to an educational institution? Usually they say so.

All funds received by an educational institution not from the budget, of course, are extrabudgetary. IN this case the so-called “negative definition” is applied, their “non-belonging” is chosen as a distinguishing feature

to a certain source of income - to the budget, and it does not matter to which budget. Perhaps this is not the most successful classification, but it has become firmly established in everyday life, and the term has a generally accepted character. Thus, the funds received by the educational institution are divided into budgetary and non-budgetary (Fig. 7.1). It would be logical to call all funds received by an educational institution income, but in relation to budgetary funds this term is usually not used, but is applied so far only to extrabudgetary receipts.

Rice. 7.1. Funds received by the institution from various sources

As shown earlier, budgetary funds received by an educational institution in the financing mode are characterized by two main features:

Aimed at very specific costs (in accordance with the estimate);

They act free of charge, i.e., in return for these funds, the owner does not receive from educational institution equivalent in the form of goods and (or) services.

It is sometimes said, however, that the state or municipal budget, on behalf of the society, pays for the education of young people, and the society receives the equivalent of its expenses in the form of educated people. But this is, at the very least, debatable. After all, a person has been taught for several years, the equivalence of the amount of knowledge and skills acquired by him to the costs incurred for this process is not obvious, the return to society from a trained person may not correspond to the costs of training, and it may not exist at all (the person left the country), etc. .

This does not mean at all that budgetary funds cannot go to an educational institution in any other way. They can, of course. The state can, for example, acquire (purchase at market prices) goods and services for its own needs. Therefore, in order to understand financing, it is necessary to introduce one more important feature: only its founder and owner can finance an organization (according to the definition given in Civil Code Russian Federation, Art. 120). In this way, an educational institution can be financed by the state or a municipality, or even by a private individual. It should be noted that the most widespread point of view is that an institution can have only one founder, since an institution can only be financed from the budget of the founder, and not the founders.

Of course, it is possible to discuss about the funds of sponsors, which differ in the targeted nature and are transferred on a gratuitous basis (usually). Therefore, they can also be informally considered funding, although not from the side of the founder. In addition, the concept of “self-financing” is known, i.e. financing by the organization of its own work performed within the organization, at the expense of funds owned (disposed) of this organization. The results of such work can be:

Consumed by the same organization, in this case, self-financing is presented in the form of reimbursement of own costs for the performance of work at its own expense;

Received in the form of a certain product, intellectual object, etc., which can be further realized (sold, used for the production of goods or services), which will compensate (fully, partially or with a profit) the costs incurred, or put aside "in stock, in advance”, which should increase the assets of the organization.

But since both of these options have as an end result a specific product, in one form or another used by the organization, then, strictly speaking, this financing is not. Rather, this option should be attributed to the acquisition by the organization of goods, works, services (even if it is from itself). Another question is if an organization spends its money on, for example, research work that does not bring tangible results (at least for a certain period of time), then this can probably be considered self-financing.

Thus, funding can come from the following sources:

Founder's budget

sponsorship funds;

Own funds at the independent disposal of the institution (organization).

And to be even more precise, it should be pointed out that for the purposes of the actual financing, those funds of the organization that remain with it after paying off the costs incurred to obtain these funds, i.e. profit, and even after the settlement of relations with the tax system.

Therefore, in order to be self-financing, an educational institution (by definition, a non-profit organization!) must be aimed at making a profit and solve the problems of a commercial organization.

Let's return to extrabudgetary funds and extrabudgetary financing.

The main sources of extra-budgetary funds are income from the independent activities of the educational institution, carried out outside the framework of the activities financed from the budget of the founder, as well as various donations that do not have a target character. The list of main sources is presented in Table. 7.1.

Table 7.1. Extrabudgetary funds and extrabudgetary funding

Therefore, when talking about extra-budgetary funding, this should be understood as spending the profits received as a result of income-generating activities, as well as donations received from “non-founders”, to reimburse expenses for the types of activities necessary for the activities of the organization.

Understanding the main features of extrabudgetary funding, we will still consider that extrabudgetary funding is the receipt and expenditure of funds by an educational institution from extrabudgetary sources. Consideration of the features of this process will be the subject of this lecture.

Extrabudgetary funding has been an important source of funding since the establishment of educational institutions.

Extrabudgetary funding can be provided from the following sources:

Sponsor funds, donations;

Own funds at the independent disposal of an institution (organization).

Characteristics of off-budget income.

1. Extra-budgetary income in the vast majority of cases is payment for services rendered by an educational institution, goods sold and (or) work performed (with the exception of donations).

2. Extra-budgetary funds are non-tax revenues of the budget and can be spent only in the manner prescribed for budgetary funds, that is, according to an estimate that does not provide for making a profit.

3. The income received must first of all compensate for the expenses incurred by the educational institution for the implementation of the activities as a result of which these incomes were received. Unrecovered costs mean loss.

4. Proceeds from the sale of goods, works or services by an educational institution are subject to value added taxation (the presence of benefits does not exclude the payment of tax).

5. The profit received by educational institutions as a result of extrabudgetary activities can be used by them independently only after payment of tax.

For the purposes of the actual financing, those funds of the organization that remain with it after paying off the costs incurred to obtain these funds, i.e. profit, and even after the settlement of relations with the tax system, can be used. Therefore, in order to be self-financing, an educational institution (by definition, a non-profit organization!) must be aimed at making a profit and solve the problems of a commercial organization.

The Law “On Education” significantly expanded the rights of educational institutions in terms of carrying out independent income-generating activities, giving educational institutions the right to carry out almost all types of entrepreneurial activities and provide paid educational services, including paid education. Thus, conditions were created for the formation and rapid development of additional sources of financial income in the field of education, as a result of which the volume of extrabudgetary income in the education system constantly increased. Extrabudgetary funds were credited to the settlement accounts of educational institutions and spent by them at their own discretion for statutory purposes.

The procedure for organizing paid educational services.

1. Only legal entities or individuals registered in the prescribed manner have the right to provide paid educational services.

2. Activities for the provision of paid educational services are licensed in the manner prescribed by the relevant regulatory documents of the federal level. Only the possession of a license gives the right to receive tax breaks for educational services.

3. In the charter of an educational institution, it is extremely important to indicate a list of additional educational services. If the list specified in the charter turns out to be insufficient and the management of the educational institution decides to introduce another educational service, then at first it is extremely important to make additions to the charter, which are registered in the prescribed manner. If an educational institution wishes to issue state certificates of the established form upon completion of training, then it is extremely important for it to go through the certification procedure and obtain a certificate. For each type of educational service, the institution must have educational programs agreed with the relevant authority.

4. Additional educational services cannot be provided instead of and within the framework of the main educational activities funded from the budget.

5. Income from paid additional educational services, minus the share of the founder, is reinvested in an educational institution, incl. for the development of its educational and material base and an increase in the cost of wages for employees. Otherwise, the profit is equal to the profit from entrepreneurial activity and is subject to the appropriate taxes.

Four main stages in the process of obtaining and distributing university income from extrabudgetary activities.

1) Planning - the development of an estimate of income and expenditure of extrabudgetary funds - a mandatory element of the organization of extrabudgetary financing. The estimate is developed and approved before the start of extrabudgetary activities. The approved estimate is submitted to the treasury, where the personal account of the educational institution for accounting for transactions with extrabudgetary funds is located. If there is a discrepancy between actual income and expenses and those planned, appropriate changes are made to the estimate without fail. If this is not done, then the expenditure of extrabudgetary funds may be suspended by the Treasury until changes are made to the estimate.

2) The process of implementation of extrabudgetary activities. Without this process, off-budget revenues cannot be received. In this case, we are not talking about donations, although some kind of activity is necessary to receive them.

3) The distribution of income from extrabudgetary activities is an important component of the described process, since it is associated with the movement of funds within an educational institution, their distribution between departments, reimbursement of expenses incurred in the course of extrabudgetary activities, distribution of overhead costs, determination of taxes, execution of documents for application tax incentives, etc.

4) The implementation of settlements with the tax system could not be singled out as a separate “sub-process”. In this case, the task was to show that without performing this operation, the financial result of extrabudgetary activities cannot be obtained. Even if taxes do not need to be paid (this is also possible), then this option should be properly documented, relations with the tax system should be regulated.

Once again, we note that the scheme illustrates the implementation of extrabudgetary activities in terms of obtaining a financial result. But on the other hand, the implementation of this activity is precisely aimed at generating income. In addition, the diagram shows the presence of a second financial result - taxes, in which the state should be interested. Of course, each stage can be represented as a sequence of even smaller stages up to individual operations, this is the content of the approach used in this case - analysis and modeling of the process of extrabudgetary activities, called "business process analysis".

Additional sources of extrabudgetary funds for educational institutions can be educational grants:

can be allocated from the state (federal, for example) budget as a separate item of expenditure of the budget classification and intended primarily for students studying in specialties and areas of training that are priority for the state, or for students who need state support in obtaining higher education. The amount of a subsidy to one student - the state's share in the cost of his education - should be established by law based on the cost of a student's education, taking into account the changing labor market conditions, inflationary processes and other factors affecting the cost of education, as well as the budget's capacity to implement such expenses.

Since educational subsidies are a relationship between a citizen and the state, they can be provided on a contractual basis. The parties to the agreement will be:

The student (applicant) as the recipient of the subsidy;

A public authority authorized to manage budget funds for the purpose of issuing educational subsidies.

The content of the agreement may reflect the obligations of the recipient of the subsidy to return it or, as expected, to write off the debt on the subsidy from him, for example, in cases where the student: completes his studies with “excellent”; works after graduation in accordance with the contract in the most important sectors of the public sector of the economy for the number of years specified in the contract; sent to continue his studies in graduate school, etc. These conditions should be regulated by separate regulations or stipulated in the relevant provision according to the tasks and priorities of the state policy in the field of education.

According to the scheme direct subsidies state subsidies are provided directly to an individual - a student (applicant). An individual draws up a contract for training with a state educational institution in a specific area of training or specialty and pays for this training at the expense of the subsidy. Upon graduation, a graduate student is sent to work in an organization stipulated by the terms of the contract.

According to the scheme indirect subsidies funds are received by a state institution of higher vocational education subject to the conclusion of subsidiary agreements with individuals. The provision of state repayable subsidies to individuals is carried out by the university. An individual enters into a subsidiary agreement with the university. The guarantor under the contract is the authorized state body. The conclusion of contracts is carried out on the basis of the powers delegated to the university by the ministry (department) of the Russian Federation. The state educational institution, as in the first scheme, ensures the maintenance of personalized analytical records for the recipient of the subsidy with the provision of information to interested entities.

In the scheme credit subsidies the subsidy is received through a credit institution (authorized bank) with the opening of a blocked target account (similar to housing certificates). The state body selects an authorized bank through which it is possible to provide state educational loans with a minimum established interest (as a fee for using the loan) with their subsequent repayment by state repayable subsidies. A loan agreement is concluded with a student with the participation of a legal entity (including an employer) or an individual as a guarantor. The credit subsidizing scheme is based on the type of medium-term and long-term educational loans. According to this scheme, it is possible to repay an educational loan both at the expense of state repayable subsidies, and at the expense of the employer or an individual under the terms of a training agreement.

Scheme mixed subsidies includes elements of indirect and credit subsidy schemes. The employer, as a consumer of final services, fully or partially repays the educational loan of the accepted employee, thereby returning the state subsidy. The employee reimburses the amount of the educational loan in part or in full (in kind or in cash) to the employer.

and educational loans:

In the State Duma (albeit with a negative result), the draft law “On educational loans” was considered. The bill contains a description of the relationship of educational lending, the procedure for obtaining it, the requirements for the documents to be drawn up, in a word, everything that is necessary to obtain a loan. The draft law provides for the possibility of obtaining not only educational (that is, to pay for the actual education), but also an accompanying loan, funds to pay for the life of a student during the period of study.

Similar information.

Initially, the set of sources for the formation of special means was rather limited. As mentioned above, the Law "On Education" significantly expanded the rights of educational institutions in terms of carrying out independent income-generating activities, giving educational institutions the right to carry out almost all types of entrepreneurial activities and provide paid educational services, including paid education. conditions for the formation and rapid development of additional sources of financial income in the field of education, as a result of which the volume of extra-budgetary revenues in the education system has constantly increased.

The adoption of the Budget Code and the attribution of extrabudgetary funds to non-tax budget revenues required changes in the organization of their movement, that is, in extrabudgetary financing. One of the main requirements was the transfer of accounting for extra-budgetary funds to personal accounts in the treasury system, including the closure of current accounts budget institutions in banks. The opening of personal accounts required the issuance of general permits for the main managers of budgetary funds to open such accounts. On the basis of the general permit, the main managers of budgetary funds issue appropriate permits to budget recipients - educational institutions. The permit provides:

Listing of all sources of formation of extrabudgetary
funds, and in the form of an exhaustive specific list
such sources;

Each source of funds must have a justified
ing in the form of a reference to a normative legal act, which
allowed to carry out a type of activity serving the
source of funds;

For all extrabudgetary funds must be indicated on
management board for spending the funds received, classified
bathrooms by section and subsection codes of the budget classification
cations;

When receiving income from a source not specified in the gene
permission, the funds received are credited to
institution account, but cannot be used without paying
relevant paragraph as per the general authorization, you
given to the chief manager of budgetary funds, so
and in the permit issued to the budget recipient.

In essence, the requirement to obtain permission to open personal accounts for recording extra-budgetary funds put an end to the problem of the types of extra-budgetary activities that an educational institution can carry out | 15, 25, 44, 166, 168, 169, etc.], discussed for several years, replenish the list of all available sources of income and, accordingly, the types of activities that allow them to be attracted.

The definition of a specific list of areas for receiving and spending, in fact, almost completely repeats the requirements for organizing extrabudgetary funding in the 1930s. with the exception (for the time being) of the need to approve estimates of extra-budgetary income and expenditures in a higher governing body. This procedure gives rise to a number of problems in the organization of extrabudgetary funding, which include the following:

Regulation of a set of kinds of self-bringing
schey income activities that can carry out
educational institutions, in a sense contradicts
legislation on education, which such restrictions
does not contain;

The receipt of income is due to the need to comply
of the formal identity of the name of the source of income
yes to the wording specified in the permission to open whether
a current account for accounting for extra-budgetary funds, and by no means
compliance of the content of this type of activity with the main
goals of the educational institution;

The emergence of each new source of extra-budgetary income, even corresponding to the main areas of activity established by law, requires the introduction of appropriate additions not only to the permit issued to the budget recipient, but also to the general permit issued to the main manager of budget funds. If we talk, as they say, in general, then there is no particular need to introduce such an organization of extra-budgetary financing. On the one hand, limiting the set of sources of extrabudgetary income may be aimed at solving the problem of the compliance of the types of activities carried out with the goals for which the educational institution was created. And it is right. The more activities other than educational are carried out, the more resources of the educational institution are diverted from the main activities. On the other hand, the introduction of a “new 1” type of income-generating activity into the permit is, in general, a formal procedure and is not accompanied by any assessment of the content of this activity for compliance with the main goal facing the educational institution. In any case, a fairly wide range "permitted" types of extrabudgetary activities says, from my point of view, just about this.

At the same time, all areas of expenditure of income received by educational institutions from non-budgetary sources were determined, with their link to specific sources. For example, we can refer to the General Permit to open personal accounts for accounting for funds received from entrepreneurial and other income-generating activities in the Federal Treasury, issued by the Ministry of Finance of Russia to the Ministry of Education of Russia in 2001 and providing for the receipt of income from two main sources:

Income received by institutions under the jurisdiction of the Ministry of Education of Russia from paid educational activities, the provision of paid educational services, entrepreneurial activities and other types of permitted activities (7 main types of activities in total);

Lecture 7

7.3. Organization of off-budget finance< пронация

Voluntary deductions from institutions and organizations for the formation of an industry fund for financing scientific research and experimental developments of the Russian Ministry of Education (centralization of intra industry funds). The practice of further work showed the need for its significant expansion, which was consistently implemented. General Permit issued by the Federal Agency for< > education in 2005, already contained 10 main sources of income, with internal detailing. In particular, 39 types of educational and other activities were indicated as sources of income of educational institutions subordinated to the Federal Education Agency and their separate structural subdivisions. And if the income received from these types of activities can be spent in almost all areas, then income, for example, received in the form of rent, can only be spent on reimbursement of costs for operating, communal and administrative services.

Similar permits are issued for other industries that are in charge of educational and other budgetary institutions. For example, in accordance with General Permit No. 053043 issued to the Federal Forestry Agency for opening personal accounts for recording funds received from entrepreneurial and other income-generating activities, 12 sources of formation extrabudgetary income with reference to legislative or normative act, allowing to carry out the corresponding type of activity, and directions for using the funds received separately for each source of their receipt (Table 7.4 - extracts).

Considering the current permissive procedure for accounting and spending extrabudgetary funds, it is easy to draw certain analogies with the above-described procedure in force in the field of education in the 1930s and 1940s. 20th century

Federal State Unitary Enterprise "Roslesinforg". Public use documents. - http://www.roslesinforg.ru/tomcat/Vers_01/info_03_01_02_03.jsp

Table 7.4. Sources of formation of extrabudgetary use

Sources of formation

I. Income of leshozes, experimental leshozes, technical leshozes under the jurisdiction of Rosleskhoz from entrepreneurial and other income-generating activities (indicating 35 specific types of activities from which income can be received)

2. Income received by leshozes, experimental leshozes, forestry technical schools, under the jurisdiction of Rosleskhoz, for providing information on the forest fund of the Russian Federation, provided for a fee

3. Income received state educational institutions secondary vocational education, under the jurisdiction of Rosleskhoz (6 types of activities)

As in those days, the list of areas for receiving income by educational institutions is closed (although it has been significantly expanded), the areas for using funds are regulated (although not so strictly). The difference, from my point of view, is only that the cost estimates for extrabudgetary funds are currently approved and modified by educational institutions themselves.

Changes in the conditions for attracting extrabudgetary funds by educational institutions show a general focus on strengthening the centralized state management of this process and the gradual and consistent transformation of extrabudgetary funds into budgetary ones. The logical conclusion of this process may be the accounting of income from the permitted independent activities of educational institutions as part of budget revenues and, accordingly, the transfer of these funds through the budget system. It can also be expected that the funds credited to the budget will be redistributed and directed not

Lecture 7

7.3. Organization of off-budget financing

Only to educational institutions that have earned these funds, but also to others, as well as to other sectors of the economy financed from the budget. As a result, we can expect the following changes in the education system:

Reducing the degree of interest of educational
institutions in the development of income-generating activities;

Reductions in extrabudgetary activities in the educational institution
niyah and (or) withdrawal of income "into the shadow";

The decrease in activity in the field of education in terms of implementation
income-generating activities.

The above changes are only assumptions based on the logic of the development of state management of extrabudgetary activities in the field of education.

The set of types of income-generating activities currently carried out by educational institutions is quite wide 2 and can be represented through the following sources of extrabudgetary funds:

1) independent (including entrepreneurial) activity
educational institutions, their structural subsection
ny and territorially separate subdivisions: philia
fishing, workshops, educational and experimental plots, agricultural stations, ho
farms, printing houses, publishing houses, museums, shops,
divisions of public catering, sanatoriums and prophylactic
rivers, recreation centers, libraries, etc.;

2) provision of services for accommodation, use of communal
financial and economic services in hostels, including
number of residential buildings and residential premises;

3) provision of services for the maintenance of children and students in
structural divisions of educational institutions,
boarding schools, sports and health facilities
niyah;

Based on the materials of the General permission to open personal accounts for accounting for funds received from entrepreneurial and other income-generating activities in the territorial bodies of the Federal Treasury to the chief manager of federal budget funds and subordinate institutions, issued by the Federal Agency for Education.

4) centralization of part of the revenues of structural and territorial
separate divisions from their business and
other income-generating activities;

5) income decentralization - deductions from educational
institutions part received from their entrepreneur
sskoy and other activities of income structural subsection
niyam;

6) receiving voluntary donations, earmarked contributions from
various sources;

7) implementation of research and development
tor works in excess of the thematic plan of scientific and technical
which activities implemented at the expense of federal funds
th budget; research grants
works (with the exception of grants from the President of the Russian Federation
deration and the Government of the Russian Federation);

8) organization and holding of excursions, lectures, exhibitions by museums
wok sales, fairs, theater and concert activities
sti, production of fine, printed, souvenir and
other replicated products and consumer goods
consumption using images of museum objects
goods and museum collections, museum buildings, facilities located
women on the territory of the museum;

9) provision of property for rent;

10) receipt from insurance organizations of funds for compensation for harm under contracts compulsory insurance civil liability of vehicle owners.

The widest opportunities are provided by the implementation of various types of activities by an educational institution, within the framework of which it is possible to receive income from:

Provision of paid educational services;

Provision of paid additional educational
services not provided for by the relevant educational
programs and state educational
standards;

Sales of services and products made by students and
students during the period of practice, the implementation of services and their own

Lecture 7

7.4. Extra-budgetary financing of education.

Noah products of structural divisions and territorially isolated divisions, endowed in accordance with the provisions on these divisions with the right to maintain accounting records and their own estimates of income and expenses on extra-budgetary funds;

Trade in purchased goods, equipment;

Provision of intermediary services;

Previously acquired shares, bonds and other securities
(dividends, interest) 3 ;

Medical, sanatorium and resort activities;

Sports, physical culture and health-improving activities;

Excursion, tourism activities;

Consulting (consulting) services;

marketing services;

audit activities;

Expert activity;

Activities of libraries, archives;

legal services;

Transport services, including transportation of the population and goods
call by own transport;

Communication services, including services in the areas of information and television
communication systems, telematic services, services
data transmission, local telephone services;

Production and sale of products (services) of public
nutrition;

Activities in the field of metrology, standardization, certification
fication, environmental certification;

Testing, maintenance and repair of devices,
equipment and other technology;

Organization of fairs, auctions, exhibitions, cultural and mass
owls and other events, etc.

The above list is not exhaustive, since specific educational institutions may carry out some of their specific types of extrabudgetary activities.

3 Currently, the purchase of securities with income from self-employment is not permitted.

Of course, in practice, a separate educational institution will not be able to carry out all types of activities to generate income. Especially if we are talking about a general education school or a preschool institution. However, in order to ensure the uninterrupted functioning of an educational institution in terms of extrabudgetary activities, all necessary or even potentially necessary types of activities must be provided for in the permission to open a personal account.

7.4. Extrabudgetary financing of an educational institution

Income from extrabudgetary activities is at the independent disposal of the educational institution. Therefore, the educational institution can spend them on its own. It is believed that these funds can be used almost "any way" and, first of all, to compensate for the lack of budget funding. Especially a lot was said and written on this topic during the period of budget deficit (see, for example, ). Now the severity of the problem of budget financing has been significantly reduced, but the problem of using extra-budgetary funds remains.

It is necessary to immediately understand some important, even fundamental important characteristics off-budget income.

1. Extra-budgetary income in the vast majority of cases
are payment for the provided educational institutions
we receive services, goods sold and (or) work performed
you (excluding donations).

2. Extrabudgetary funds are non-tax revenues
budget and can only be spent in the manner provided for
value for budgetary funds, i.e., according to an estimate in which there is no
profit is expected.

3. The income received must first of all compensate
wasp costs incurred by the educational institution
the occurrence of activities in which these incomes
were received. Unrecovered costs mean loss.

Lecture 7

4. Proceeds from the sale by an educational institution
goods, works or services are subject to taxation
gom on value added (the availability of benefits does not exclude
tax payment).

5. Profits received by educational institutions
as a result of the implementation of extrabudgetary activities,
be used by them independently only after payment
tax.

Consequently, the receipt and expenditure of income from extrabudgetary activities can only be carried out in a certain order, which can be represented in the form of a diagram in Fig. 7.2.

Rice. 7.2. Receipt and distribution of income from extrabudgetary activities

The production and sale of services, goods and works obviously requires certain costs. The income received, therefore, should be divided into three main components: payment of value added tax, reimbursement of costs

7.4. Extrabudgetary funding for education

Zhek and profit. Profit, in turn, is distributed to the amount of income tax and profit remaining at the independent disposal of the educational institution. In general, the scheme repeats the distribution of income in a commercial organization, which, in general, should be. However, the specificity of the education industry lies in the fact that within the framework of an educational institution, non-commercial (funded from the budget) and commercial activities are carried out simultaneously and in interaction, subject to general restrictions:

The absence of the goal of making a profit and, accordingly, from
the absence of its reflection in financial plans;

Inability to use budgetary funds for
pensions for extrabudgetary activities;

The need for joint agreed "participation" of the budget
financial and extrabudgetary funds in the reimbursement of
educational institution incurred in the course of implementation
their activities.

The first two restrictions usually do not raise questions: one follows from the legislation, and the second is also reflected in by-laws. As for the third limitation, some explanations should be given. The fact is that an educational institution is a single complex that carries out different kinds activities. To ensure their implementation, it incurs a certain amount of expenses, some of which are determined by the content of these types of activities and are proportional to their volume indicators (conditionally variable costs), and some do not depend (or depend indirectly) on the volume of work, but are determined by the physical characteristics of the institution as object (conditionally fixed costs). Both those and other expenses should be covered by revenues, both budgetary and non-budgetary. The first costs can be calculated directly, separately for each type of activity, but the second ones should be considered as a whole for the institution and distributed by type of activity, “overlapping”, adding them as a “weight” to direct costs. Hence their name - overhead. Variants of such distribution may be different, but, as a rule, the distribution is carried out in proportion

7.4. Extrabudgetary funding

Lecture 7

Rational to the volume of work in value terms. Therefore, the expression "overhead costs - so many percent" (of the estimated cost of work) is used.

Now let's consider the process of carrying out extrabudgetary activities, receiving and distributing income by an educational institution in order to determine the necessary conditions for this or requirements for its organization (Fig. 7.3).

Resources Needed

for extrabudgetary activities

Rice. 7.3. The process of implementation of extrabudgetary activities by an educational institution

The general scheme is extremely simple. Extra-budgetary funds go to some mechanism for extra-budgetary activities and turn there into a financial result in which the educational institution is interested. In order to correctly understand the content of this process, it is necessary to identify its stages, reflecting the consistent transformation of extrabudgetary funds into financial results, and determine the necessary organizational conditions for their implementation. For this, the general process diagram is decomposed, that is, it is divided into elements (Fig. 7.4). It should be noted that this process does not require any special approaches or methods, and they have not been developed. Decomposition is carried out primarily on the basis of knowledge of the content of the process under study. In our case, taking into account all the above conditions and restrictions in the implementation of extrabudgetary activities by an educational institution.

Lecture plan

1. The concept of extrabudgetary funding

2. Sources of extrabudgetary funds

3. Order of extrabudgetary financing

4. Improving extrabudgetary activities in education

Is it possible in this case to say that extra-budgetary (or non-budgetary) funding is all other receipts of funds to an educational institution? Usually they say so.

All funds received by an educational institution not from the budget, of course, are extrabudgetary. In this case, the so-called “negative definition” is used, as hallmark their “non-belonging” is selected

Rice. 7.1. Funds received by the institution from various sources

As shown earlier, budgetary funds received by an educational institution in the financing mode are characterized by two main features:

Aimed at very specific costs (in accordance with the estimate);

They come free of charge, i.e., in return for these funds, the owner does not receive an equivalent from the educational institution in the form of goods and (or) services.

This does not mean at all that budgetary funds cannot go to an educational institution in any other way. They can, of course. The state can, for example, acquire (purchase at market prices) goods and services for its own needs. Therefore, to understand financing, it is necessary to introduce one more important feature: only its founder and owner can finance an organization (according to the definition given in the Civil Code of the Russian Federation, Art. 120). In this way, an educational institution can be financed by the state or a municipality, or even by a private individual. It should be noted that the most widespread point of view is that an institution can have only one founder, since an institution can only be financed from the budget of the founder, and not the founders.

Consumed by the same organization, in this case, self-financing is presented in the form of reimbursement of own costs for the performance of work at its own expense;

Thus, funding can come from the following sources:

Founder's budget

sponsorship funds;

Own funds at the independent disposal of the institution (organization).

Therefore, in order to be self-financing, an educational institution (by definition, a non-profit organization!) must be aimed at making a profit and solve the problems of a commercial organization.

Let's return to extrabudgetary funds and extrabudgetary financing.

Table 7.1. Extrabudgetary funds and extrabudgetary funding