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Types of budgetary institutions. budget organizations. Government institutions: examples

Budgetary institution - an organization created by the authorities state power of the Russian Federation, public authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of state extra-budgetary funds on the basis of an estimate of income and expenses. It is financed from the budget of any level and does not conduct independent economic activity, but has a cost estimate budget funds received from higher authorities. Organizations endowed with state or municipal property on the right operational management, which do not have the status of a federal state-owned enterprise, for the purposes of this Code are recognized as budgetary institutions.

Budgetary organizations include institutions of education, culture, healthcare, public administration organizations, the military-industrial complex and the army. A prerequisite classifying an organization as a budget organization is budget financing according to the estimate and accounting according to the budget chart of accounts and in the manner prescribed by instruction No. 107n.

The concept of a budgetary organization is used to refer to all structural divisions and legal entities controlled by the authorities and financed from the budget. The concept of a budgetary organization does not have a strictly legal meaning and is intended to reflect the various organizational and legal forms currently used by the authorities.

For each budgetary organization, one higher department (superior budgetary organization) is established that performs the functions of the owner on behalf of the subject Russian Federation.

Budgetary organizations are classified according to the type of budgetary services provided.

The activities of budgetary organizations of a constituent entity of the Russian Federation can be conditionally divided into the conduct of economic activities, the performance of regulatory functions and administration functions. In a number of cases, budgetary organizations combine various types of activities (provide various types of budgetary services). finance budget cash

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

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

State-financed organization

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

Types of budget organizations.

(cm. budget classification).

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

According to par.

BUDGET INSTITUTIONS

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

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

Signs of a budgetary institution:

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

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

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

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

A budgetary institution prepares and submits a budget request 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 public or municipal services and the established standards of financial costs for their provision, as well as taking into account the implementation of the estimated income and expenses of the reporting period.

The budgetary institution does not have the right receive credits or loans from credit institutions, other legal, individuals, as well as from the budgets budget system RF (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 brought to it (clause 9 of article 161 of the RF BC). 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 budget 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 paid services, the use of state or municipal property assigned to a budgetary institution on the basis of the right of operational management, other activities. Incomes received by budgetary institutions from entrepreneurial and other income-generating activities are included in the revenues of the budgets of the corresponding level.

Budgetary institution subordinated to federal bodies executive power, 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 size wages relevant categories of workers;

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

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

4) travel and other compensation payments 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 excess of 2000 minimum dimensions wages are carried out by budgetary institutions exclusively on the basis of state or municipal contracts. At the same time, in the event that authorized state authorities reduce in accordance with the established procedure the funds of the relevant budget allocated for the purpose of financing contracts concluded by a budgetary institution, the budgetary institution and the other party to such an agreement must agree on new terms, and, if necessary, other terms of the contract. A party to the contract has the right to demand from the budgetary institution only compensation for real damage caused by a change in the terms of the contract.

Estimated income and expenses of a budgetary institution- a document that determines the volume and target direction of budgetary appropriations of this institution, approved in the prescribed manner and containing calculated data for each targeted area of budgetary appropriations.

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

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

Within 10 days from the date of receipt of the notification of budgetary appropriations, the budgetary institution is obliged to draw up and submit for approval to the higher manager of budgetary funds an estimate of income and expenses. The methodology for compiling and approving estimates of income and expenses of institutions that are on the budgets of all levels of the 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. AT this case the estimate of income and expenses of a budgetary institution is the only document that determines the directions and amounts of spending such funds.

The concept of a budget organization and their classification

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

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

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

2. Only non-commercial functions may be defined in the constituent documents as the purpose of creating a budgetary organization. At the same time, this restriction cannot be understood in such a way that a budgetary organization is prohibited from providing paid services and independently receiving income.

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

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

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

4. The basis of financial planning of a budgetary organization is an estimate of income and expenses. Before the beginning fiscal year the budget 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 budget organization, each of the above features does not in itself mean that we are dealing with a budget organization.

Types of budget organizations.

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

1. Depending on the functions they perform (i.e., by type of activity), budgetary organizations can be subdivided in accordance with 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 countries, 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 own sources funds.

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

The concept and types of budgetary institutions.

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

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

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

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

3. Lack of independence in spending funds. Since budgetary organizations are mainly financed by the budget, the state exercises strict control over the economical and rational use of the allocated budgetary appropriations, 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. Target use of allocated and self-earned funds.

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

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

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

Compensation for underfunding, if the collected funds were approved by law as part of budget expenditures;

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

4. Control by state bodies and local governments over targeted and rational spending of funds.

My accounting. Budget organizations

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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":

Magazine"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 devoted to one specific topic, which is considered in as much detail as possible.

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Read in issue 12/2016:

Denomination-2016: allowance for the recalculation of accounting objects

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

Memo on the calculation of the resort fee in 2016

In accordance with the wording of paragraph 1 of Art. 278 of the Tax Code of the Republic of Belarus, the object of taxation 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

Introduction to the Republic of Belarus in electronic document management ESCF 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 the results of the in-house audit do not reveal violations of VAT. 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 ...

Influence various types institutions for conducting 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 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 in Russian law the term "budgetary institution", 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 municipality to perform work or provide services in order to ensure the implementation of the powers of state authorities (state bodies) or local governments in the fields of science, education, health care, culture provided for by the legislation of the Russian Federation, social protection, employment, 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 characteristic of property management of budgetary institutions. In particular, budgetary institutions cannot dispose of either the property transferred by the founder or the property acquired at the expense of entrepreneurial income. The exception is especially valuable movable property acquired at the expense of entrepreneurial income. At the same time, if the property is leased by the institution, then state funding for its maintenance is terminated.

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

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

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

Who is a public sector worker?

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

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

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

Regional budget Rights of LLC participants

Topic3. Finance non-production sphere

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

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

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

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

The non-productive sphere should be understood as the totality of industries and activities that are not involved in the creation of wealth.

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

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

1. the needs of society for their services;

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

3. financial policy priorities.

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

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

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

Enterprises and organizations included in the non-production sphere can be classified into 3 groups:

enterprises and organizations that are close to material production. They operate on the principles of self-financing and self-financing, providing services for a fee. The source of cost coverage is revenue from the sale of services (consumer funds).
organizations and institutions that are on incomplete cost accounting, i.e. having some income and receiving funds from the budget in the form of direct financing or subsidies (mixed financing). Their services to the consumer are partially free.
organizations and institutions that are supported only at the expense of the budget. Their services are free for the consumer, and the source of funding is the state budget.

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

These relations include the formation, distribution and use of monetary funds in the non-productive sphere, cash flows from the state budget and targeted budgetary and off-budget funds.

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

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

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

the state authorities of the Republic of Belarus or local self-government bodies can act as founders. Joint stock companies, cooperatives or other economic organizations I can not create a budget organization;
as the purpose of creating a budgetary organization, the constituent documents can define only non-commercial functions, but at the same time, this restriction cannot be understood in such a way that it is forbidden for a budgetary organization to provide paid services and independently receive income. Most budgetary organizations carry out certain types of paid services and thus receive funds for their development. However, making a profit is not the goal. All independently earned funds should be directed to the expansion and development of the system of services for the provision of which the organization was created.
a budgetary organization must be financed from the state budget, the local budget or the budget of state off-budget funds. This sign has the following peculiarity: financing from the budget by itself does not mean that it is a budgetary organization, because budgetary funds can be allocated to commercial organizations.
the basis of financial planning of a budgetary organization is an estimate of income and expenses. Prior to the beginning of the financial year, the budgetary organization draws up this document, and after the end of the reporting period, it draws up a balance sheet for the execution of the estimate.

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

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Budget organizations

budget organization finance

A budgetary institution is an organization established by the 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 and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of state non-budgetary funds on the basis of estimates of income and expenses.

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

Budgetary organizations include institutions of education, culture, healthcare, public administration organizations, the military-industrial complex and the army.

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

The concept of a budgetary organization is used to refer to all structural units and legal entities controlled by the authorities and financed from budgetary funds. The concept of a budgetary organization does not have a strictly legal meaning and is intended to reflect the various organizational and legal forms currently used by the authorities. For each budgetary organization, one higher department (higher budgetary organization) is established, which performs the functions of the owner on behalf of the subject of the Russian Federation.

Budgetary organizations are classified according to the type of budgetary services provided. The activities of budgetary organizations of a constituent entity of the Russian Federation can be conditionally divided into the conduct of economic activities, the performance of regulatory functions and administration functions. In a number of cases, budget organizations combine different types of activities (provide different types of budget services). activities: educate and teach children, treat people, create films, engage in concert activities, ensure the safety of archival documents and much more. However, in addition to this activity, which is carried out at the expense of public funds, almost all budgetary institutions are engaged in activities that bring them income in addition to budget financing.

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

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

The main monetary relations arising in a budgetary organization:

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

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

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

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

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

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

The main functions of the finance of budgetary organizations:

1. Distribution

2. Control

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

A budgetary institution is characterized by the following features:

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

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

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

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

A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses. The availability of estimates ensures effective budget planning and strictly targeted use of allocated funds. 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, including income from the provision of paid services, other income received from the use of state or municipal property, fixed for a budgetary institution on the right of operational management, and other activities.

A budgetary institution, when executing estimates of income and expenses, independently in spending funds received from extrabudgetary sources.

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

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

Budgetary institutions can have funds not only in the form of budget allocations, but also through extrabudgetary revenues. The latter are divided into subgroups:

Targeted funds and gratuitous receipts;

Funds received at the temporary disposal of the institution;

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

As well as funds received from entrepreneurial activities;

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

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

These include, for example, funds seized during the inquiry, preliminary investigation, which are not material evidence, when seizing the property of the accused (suspect), which may be levied in order to compensate for the material damage caused or to enforce the sentence in terms of confiscation of property , as well as bail amounts paid by the accused (suspected) with the sanction of the prosecutor.

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

4) Entrepreneurial activity cannot be the main activity of a budgetary institution. However, in recent years, due to chronic underfunding of recipients of budgetary allocations, heads of institutions are increasingly forced to look for non-traditional ways to receive funds. Naturally, most of these methods are associated with the implementation of various types of entrepreneurial activities. As a matter of principle, funds derived from such activities should not be used for purposes supported by budget allocations. However, during the delay in financing, the proceeds from the sale of products produced by a budgetary institution are most often directed to cover expenses according to the corresponding budget estimates. In addition, receiving funds from entrepreneurial activities allows a budgetary institution to solve social issues to improve the working and resting conditions of the staff of institutions, as well as production problems associated with the modernization of production facilities, the timely renewal of worn-out fixed assets.

In accordance with the Civil Code of the Russian Federation, entrepreneurial activity is “an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.”

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

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

Federal Laws “On Higher and Postgraduate Education, “On Science and State Science and Technology Policy”;

Other legal acts.

Entrepreneurial activities of educational institutions include:

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

Trade in purchased goods, equipment;

Provision of intermediary services;

Equity participation in the activities of other institutions and organizations;

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

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

If the income received is not reinvested in educational activities, then the activity to receive these incomes is considered as entrepreneurial and is subject to taxation in the manner established for budgetary institutions.

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

Budgetary institutions spend budgetary funds exclusively on:

Remuneration in accordance with the concluded employment contracts and legal acts regulating the wages of the relevant categories of employees;

Transfer of insurance premiums to state off-budget funds;

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

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

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

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 excess of 2,000 minimum wages are carried out exclusively on the basis of state or municipal contracts.

Literature

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

2) Budget Code of the Russian Federation

3) Civil Code RF.

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

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Budget types

Business plan - determines the direction and strategy for the development of the enterprise
Annual budget - forms the main indicators that the company must achieve this year
Monthly budget - a list of expenses and incomes within the annual budget

Components of the budget

Operating budget (also known as income and expense budget)
Financial Budget (also known as Cash Flow Budget)

Sources

Organization of the budget process Korolev Andrey Nikolaevich, applicant and Gerasimov V.M. – Doctor of Psychology, Professor Russian Academy public service under the President of the Russian Federation
Enterprise budget Analytical information on budgeting

Types of budgetary institutions. budget organizations. Government institutions: examples

State-financed organization

BUDGET INSTITUTIONS

The concept of a budget organization and their classification

The concept and types of budgetary institutions.

My accounting. Budget organizations

Government agency and municipal agency

Read in issue 12/2016:

Denomination-2016: allowance for the recalculation of accounting objects

Memo on the calculation of the resort fee in 2016

Electronic invoices: topical issues

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

1.2 New types of budgetary institutions

1.4 Organization of budgetary accounting in budgetary institutions

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

3. Financing of budgetary and autonomous institutions

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

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

2.1 Types of educational institutions

Which organizations belong to budgetary institutions

3. Types and forms of educational institutions and organizations

1.2 Types of institutions

1.3 Characteristics of autonomous, budgetary and state institutions

3.2 Features of the legal status of budgetary institutions

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

2. Comparative characteristics

1. The essence of budgetary institutions

1.4 The concept and main types of budget deficits

Characteristics of the activities of budgetary institutions

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