The list of organizations that belong to the budget. Differences between a budgetary institution and an autonomous one. Who is a public sector worker?

non-profit organization created by the body state power of the Russian Federation or a constituent entity of the Federation, as well as a body local government for the implementation of managerial, socio-cultural, scientific and technical or other non-commercial functions, financed in full or in part in accordance with the estimate of income and expenses at the expense of budget funds or the state extra-budgetary fund. According to the terms and procedure for financing B.U. are also recognized law enforcement, organizations and institutions, created. to ensure the functions of nat. defense, other organizations endowed with state (municipal) property on the right of operational management, not having the status of a federal government agency. Boo. operate as a government and municipality. pr-tion; they are all subject to state registration in the manner prescribed by the law on registration of legal entities. persons. For financing used, except for budgets. appropriations from the federal, regional or local budgets and funds from extrabudgetary funds, other sources can be used. For example, schools cover part of their expenses from the proceeds. from the sale of student crafts, made in productions. workshops; universities - at the expense of funds from the sale of scientific developments. If B. at. in accordance with its constituent documents, the right to carry out income-generating activities is granted, then these incomes and the property acquired at the expense of them come at the disposal of the B.U. and should be taken into account in balance. Boo. has the right to distribute income from paid activities among its participants, as well as direct them to achieve statutory goals, provided for. founding documents. Boo. possesses property assigned to him by the owner, and property acquired. at the expense of the budget. funds, allocation by estimate. This property is used by B.U. in accordance with the law, the statutory goals, the tasks of the owner and the purpose of the property. However, according to its obligations, B.u. responds with the money at his disposal. means, not fixed. property behind him; with insufficient money. funds subsidiary liability for obligations used. borne by the owner of the relevant property. Boo. has the right to develop its own finances. plan, to-ry is drawn up in the form of estimates of income and expenses. In this estimate, in contrast to the previous order, when a separate estimate was made for special. funds, revenues are reflected both from the budget and state. extra-budgetary funds, and from the implementation of paid activities (the provision of paid services for statutory activities; the use of state or municipal property assigned to budgetary institutions on the basis of operational management, etc.). In the course of budget planning B. at. based on the projected volumes of state grants. (municip.) services and installations. financial norms and regulations. the costs of their implementation and, taking into account the implementation of the current year's budget, draws up and submits a budget request for the upcoming finance. year, which is submitted for approval to the main manager of budgetary funds. According to the approved estimate B.U. receives a budget. funds and spends them in the amount established by the budget schedule, taking into account reduction and indexation. More justification. provision of used funds should contribute to the introduction into the practice of budget planning of the state. min. social standards and budgets developed on their basis. norms. Boo. entitled to spend the budget. funds in accordance with legal acts and laws only for: wages; transfer of the unified social tax (contribution) to the state. off-budget funds; travel allowance and other compensation. employee benefits; transfers to the population; payment for goods, works and services under the contract. state or municipality. contracts, in case of their absence - according to the approval. estimates. Budget spending. funds for other purposes are not allowed. With regard to funds received from extrabudgetary sources, according to Article 161, paragraph 6 of the Budget Code of the Russian Federation, B.U. are independent in spending them when executing estimates of income and expenses. When executing the estimate, the Federal Treasury of the Russian Federation or another body executing the budget, together with the main manager of the budget. funds determines the rights of B. at. on the redistribution of expenditures financed from the budget between subject items and types of expenditures. If B. at. in the installed order decreases the amount of funds earmarked for the purpose of financing the conclusion. contracts, the institution and its partners under the contract must agree on new terms of financing, and, if necessary, other terms of the contract. Partners under the contract have the right to demand from B. at. damages suffered. as a result of incomplete or untimely. financing, but only in the amount of actual damage, causes. changing the terms of the contract. Samo B.u. in case of underfunding is entitled to compensation in the amount of underfunding. Used, subordinate feder. executive bodies. authorities are obliged to use the budget. funds exclusively through personal accounts, which are maintained by the Federal Treasury of the Russian Federation. All used must submit reports and other information on the use of budgets in a timely manner. funds

It is a non-profit organization. It can provide various kinds of public services. task. Financing of the activities of the institution is carried out from the appropriate budget on the basis of the estimate.

Non-Profit Organizations

According to Art. 116-123 of the Civil Code, the types of such associations differ in:

1. The composition of the participants.
2. Purposes of creation.
3. The manner in which their property is formed.
4. Responsibility of participants for existing obligations.
5. Opportunities to do business.
6. Composition of constituent documents.
7. Obligation to publish reports on the use of property.

An institution formed by the owner to perform socially useful tasks can be one of the forms of a non-profit organization. It can be created by a legal entity or a citizen, the Russian Federation, the region, the Moscow Region. In recent years, private (non-state) educational institutions have begun to actively appear on the territory of the country. preschool institutions. They are created by individuals and legal entities and partially compensate for the lack of the required number of municipal preschool educational institutions. Let’s take a closer look at what public institutions are.

general characteristics

A territorial or federal state budgetary institution that does not have profit making as the main goal of its work and does not distribute the funds received among the participants. Such an organization may commercial activity corresponding to the purpose for which it was created. A budgetary institution is formed without restrictions on the duration of its work, unless otherwise provided for in the founding documentation (charter).

Formation features

A budgetary institution may be created by the Russian Federation, its subject or the Moscow Region. The founders are state authorities, executive structures of regions or local self-government. A state budgetary institution may not alienate or otherwise dispose of property that is assigned to it by the owner or acquired at the expense of funds allocated to it. The financing of the organization is carried out in whole or in part by its owner.

signs

A territorial (state) budgetary institution has a single owner. It can serve as:

In the first case, a federal budgetary institution is created. The purpose of the formation of the organization is the implementation of socio-cultural, managerial or other socially useful non-profit functions. A budget institution is liable for its own obligations with the funds at its disposal. In case of insufficiency of the volume of sources, subsidiary liability is imposed on the owner of the property. The charter acts as the founding document of the organization. The enterprise is obliged to publish reports on the use of the property entrusted to it every year. Main financial plan is an estimate of expenses and income.

conclusions

Based on the above features, it can be noted that a budgetary institution:

1. It cannot be created by cooperatives, joint-stock companies and other economic entities.
2. Formed for non-commercial purposes. However, the fact that the main activity is not carried out to make a profit and distribute the funds received among the founders does not act as a ban on the provision of paid services. An organization can engage in entrepreneurship if it meets its goals.
3. The recipient of income from the provision of paid services must direct funds, in agreement with the main manager, exclusively for the development and expansion of the activities for which it was created.
4. Possesses property formed from material assets entrusted to him by the owner, as well as acquired by the organization itself. A budget institution exercising day-to-day management uses and owns objects within the limits defined in the legislation and in accordance with the purposes for which it was created. Unless otherwise provided for in regulatory enactments, the organization disposes of the property with the consent of the owner.
5. Prior to the beginning of the reporting year, it is obliged to draw up an estimate of expenses / income, and at the end of the period - a report on its implementation.

Financing Features

As mentioned above, funds for the provision of activities come from the relevant budget. It depends on the level at which the organization is created. So, for example, a municipal budgetary institution is financed by means of a local fund. However, when considering this issue, one nuance should be taken into account. In itself, the receipt of such funds does not yet indicate that the institution is budgetary. Financing from such funds is provided for other organizations, including commercial ones. It comes in various forms. For example, it can be the purchase of products to meet state (territorial) needs, the provision of subsidies, grants, subventions, and so on.

Requirements and control

The considered non-profit organizations provide wide range various socially useful services and perform functions that are not paid for by consumers, but are financed from the relevant funds on an irrevocable basis. For example, a state budgetary institution of healthcare, culture, sports, etc. operates according to such a scheme. On the one hand, such a model of activity weakens control over the quality of the functions performed by the organization, and on the other hand, over the efficiency of using the funds received. The formation of prices for services is carried out mainly by the directive method. This takes into account not only the actual amount of costs, but also the possibilities of the budget fund. In this way, financial condition considered organizations, settlements with creditors and debtors to a large extent depend not so much on the quality and quantity of services, but on the completeness and timeliness of the allocation of funds. The income that a municipal budgetary institution receives from the sale of its services must be spent and distributed in accordance with the requirements of the law. This fact negatively affects the flexibility of economic management, the ability to carry out operational maneuvering in rapidly changing economic conditions. It must be taken into account that only with a combination of all the above signs can we say that the organization is a budgetary institution.

Classification

Among the main types of budgetary organizations, it is worth highlighting:

The classification of organizations can be carried out according to various criteria. Depending on the functions performed (that is, by the nature of their activities), state institutions are allocated, financed in accordance with the sections of the budget classification. Among them:

• Local self-government and state administration. This system, in particular, includes the Ministry of Defense, the Accounts Chamber, the Ministry of Finance, etc.
• Judicial bodies (Constitutional Court, Supreme Arbitration Court, Supreme Court, instances of general jurisdiction).
• Representative offices and embassies operating abroad.

Depending on the sources of funding, there are institutions that receive funds from the federal, regional or local budgets. As mentioned above, organizations can carry out entrepreneurial activities. For example, a higher state budgetary educational institution has the right to provide paid services for teaching students in absentia. Depending on the sources of income generation, organizations are thus distinguished:

• Providing services to legal entities and citizens for a fee.
• Carrying out activities for free. For example, public educational institutions are mostly free of charge.

Additional services

Budgetary institutions of education, culture, sports, and so on, provide socially useful services, acting as their main activity. It, in turn, is mandatory indicated in the constituent documentation. Their activity is carried out according to the task, from which they cannot refuse. The work is financed through the provision of subsidies. These incomes are target funds financing not included in the income tax base. In excess of a certain task, in the cases provided for in the Federal Law, within the framework of the task, the organization can provide services, perform work corresponding to its main activity, for a fee on the same conditions for everyone. Thus, a budgetary healthcare institution can carry out certain medical procedures, charging money for them from patients. The organization can also carry out activities other than the main one only insofar as this will act as a method of achieving the goals for which it was formed. In this case, the key condition is to indicate Additional services in founding documents. Other than the main activities, for example, can be carried out by a budgetary professional educational institution by introducing auxiliary paid courses into the program.

Taxation

The profit received from additional paid activities, as well as the property acquired at the expense of it, goes to the independent disposal of the organization. This provision is established in Art. 298, paragraph 3 of the Civil Code. A budgetary educational institution that receives income from paid services must make deductions from profits in the manner prescribed by law. They are only required to make advance quarterly payments on the said tax. In accordance with the established procedure, VAT is paid on paid services rendered, including rent. A budgetary educational institution, like others, deducts a fee for the use of the name "RF" when registering constituent documentation, land tax and property tax.

Restrictions

A state budgetary educational institution, as well as any other institution that provides socially useful additional paid services, cannot use the simplified special taxation regime. This prohibition is established by Art. 346.12, para. 3, paras. 17 NK. Also, organizations do not pay UST. This provision is provided for in Art. 346.2, para. 6, paras. 4 NK.

Autonomous organizations

They are also classified as non-commercial. Autonomous institutions are called such institutions that are created by the region, the Russian Federation or the Moscow Region to provide services / perform work in order to implement the powers of state authorities and local self-government provided for in the legislation in the areas of:

Features of the disposal of property

An autonomous institution is not entitled to carry out any actions with immovable objects and especially valuable movable objects without the consent of the owner. The rest of the property that the organization has on the right of operational management, it can dispose of at its own discretion, unless otherwise provided by law. At the same time, an autonomous institution may, with the consent of the owner, contribute immovable objects, especially valuable movable objects to the deposit (authorized) capital of other legal entities. The exception is objects of the cultural and historical heritage of the Russian Federation, materials included in the Museum, Archival and National library funds Russia. The procedure in accordance with which the property of an institution is considered especially valuable is approved by the Government.

Change the organization type

This procedure is carried out by decision of the executive state body of the appropriate level:

1. For federal institutions, this institution is the Government.
2. For regional organizations - the highest executive body of state power of the constituent entity of the Russian Federation.
3. For municipal institutions - local administration or department of the Moscow Region.

This procedure is enshrined in the Federal Law No. 83, Art. 6, paragraphs 6 and 10. Changing the type of territorial or state budget institution not considered as a reorganization. When an appropriate decision is made, adjustments are made to the constituent documentation. As conceived by the legislators, the procedure for transferring a budgetary institution to another type should include a minimum amount of organizational measures related to changing the status (reissuing the right to a land plot, re-allocation of property for management, etc.). The Government of the Russian Federation has adopted a Decree approving guidelines. They should be used in determining the criteria for transferring a budgetary institution to another type in accordance with the specifics of its activities. In addition, recommendations were approved regarding amendments to labor contracts with leaders of organizations. In order to bring the title documents of budgetary institutions in line with the adopted requirements of the law, a transitional period was determined. It was installed for a year and a half - from January 1, 2011 to July 1, 2012.

Conclusion

The main unifying feature for all budgetary institutions is the fact that only the Russian Federation, its subject or the Moscow Region can act as their founder. This provision is established in Federal Law 83 and Federal Law No. 174. The second essential common feature there is a list of those types of activities that a budgetary institution has the right to carry out in accordance with the goals for which it was created. This list must be included in the charter of the organization. In addition, the unifying feature of institutions of this type are restrictions on the disposal of property. Due to the fact that financing is largely carried out through subsidies, the creation of organizations should have an economic justification and practical feasibility. Any budgetary institution is obliged to report on the management of the property entrusted to it annually.

The legal status, procedure for the creation, operation, reorganization and liquidation of non-profit organizations as legal entities is determined by Article 1 of the Federal Law of 01/12/1996 N 7-FZ "On Non-Profit Organizations" (as amended on 03/21/2002). Forms in which non-commercial organizations can be created are defined in Article 6 of this Law.
One of the organizational and legal forms of a non-profit organization is an institution. According to Article 120 of the Civil Code of the Russian Federation and Article 9 of Law No. 7-FZ, an institution is recognized as an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part.
In accordance with Article 161 of the Budget Code Russian Federation(BC RF) 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 and local governments to carry out managerial, socio-cultural, scientific-technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget for basis of income and expenditure estimates. Thus, budgetary organizations in their organizational and legal form are institutions, therefore, these organizations should be classified as non-profit. If an organization does not have at least one of the conditions specified in Article 161 of the RF BC, in particular, financing the conduct of statutory activities at the expense of the relevant budgets on the basis of an estimate of income and expenses, it is not a budgetary institution.
According to subparagraphs 14, paragraph 1 and paragraph 2 of Article 251 of the Tax Code of the Russian Federation (as amended by Law N 57-FZ), when determining the tax base for income tax of non-profit organizations, funds for targeted financing, as well as targeted revenues (with the exception of targeted receipts in the form of excisable goods and excisable mineral raw materials) received for their maintenance and conduct of their statutory activities free of charge from other organizations and (or) individuals, used by the indicated recipients for their intended purpose. The list of targeted revenues given in paragraph is exhaustive. Taxpayers - recipients of targeted financing and targeted revenues are required to keep separate records of income (expenses) received (produced) within the framework of targeted funding and targeted revenues. Profits from the sale of goods, works, services, property rights and non-operating income, reduced by the amount of expenses incurred, according to Articles 247, 274 of the Tax Code of the Russian Federation, are subject to income tax for non-profit organizations, including budgetary institutions.
Signed for printing by O.Emysheva
09/18/2002 Tax Service Advisor

Russian Federation III rank "Financial newspaper", 2002, N 38

At what expense can legal entities send donations to non-profit organizations for the conduct of their statutory activities? Are these persons entitled to include donations in the form of cash and other property transferred to non-profit organizations in the composition of expenses related to production and sale? »

D.L. Komyagin,
legal adviser of the General Directorate
Federal Treasury of the Ministry of Finance of Russia

Lawyers and philosophers have not yet agreed on the issue of determining the essence of such a socio-political phenomenon as the state. Nevertheless, the state makes itself felt by authoritative prescriptions and regulations, provided by coercion. In the spheres of economics and law, the state manifests itself in the form of legal entities based on state ownership and carrying out both commercial and non-commercial activities.

If we classify these legal entities according to the above criterion, that is, based on the nature of the activity - commercial or non-commercial, we can distinguish:

a) state unitary enterprises, state-owned enterprises;

b) institutions based on state property.

The legal status and procedure for the functioning of unitary enterprises based on state ownership has been regulated quite fully, since they are created to fulfill certain tasks set by their owner - the state, which endows them with an appropriate set of functions and rights.

The principle of enterprise unitarity means that a commercial organization does not have the right of ownership to the property assigned to it, the owner of which remains the founder - the state.

The power of economic management, on the basis of which a unitary enterprise manages its property in the Russian Federation, has remained from the planned Soviet way of managing and is dying out as democratic market institutions are strengthened. to a lesser extent, this provision concerns the authority of operational management, since recently many regulations have been adopted on the creation of state-owned enterprises, for example, in the form of railway transport enterprises (Federal Law of 08.25.95 No. deprivation of liberty (Decree of the President of the Russian Federation dated September 29, 1995 No. 977). In this regard, the Concept on the reform of enterprises and other commercial organizations, approved by Decree of the Government of the Russian Federation of October 30, 1997 No. 1373, provides for the termination of the creation of unitary enterprises based on the right of economic management, as well as the reorganization of existing enterprises into business companies with participation in the authorized capital of ownership Russian Federation or to federal state-owned enterprises.

In accordance with Art. 113 of the Civil Code of the Russian Federation (CC RF), a unitary enterprise is recognized as a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner. The property of a unitary enterprise is indivisible, that is, it cannot be distributed among contributions (shares, shares), including among employees of the enterprise. Only state and municipal enterprises can be created in the form of unitary enterprises. Based on this provision, the property of a unitary enterprise is, respectively, in state or municipal ownership and belongs to the enterprise on the basis of the right of economic management or operational management.

The legal status of state and municipal unitary enterprises should, in accordance with the Civil Code of the Russian Federation, be determined by the law on state and municipal unitary enterprises. Due to the fact that this law has not yet been adopted, the normative regulation of the creation and activities of unitary enterprises is limited by the Civil Code of the Russian Federation and departmental instructions issued by executive authorities within their competence. In accordance with the Civil Code of the Russian Federation, the charter of an enterprise must contain the following information:

Subject, goals of the enterprise;

The size of the authorized capital of the enterprise, the procedure and sources for its formation;

Company name indicating the owner of the property.

The head of a unitary enterprise is appointed by the owner or a body authorized by the owner and is accountable to him. At the same time, a unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner. The founder (owner) is responsible for the obligations of the unitary enterprise in accordance with Art. 115 of the Civil Code of the Russian Federation only in relation to state-owned enterprises. This liability is of a subsidiary nature, that is, the founder is held liable only if the property of the state-owned enterprise is insufficient to satisfy the claims of creditors.

The main difference between the right of economic management and the right of operational management lies in the degree of freedom that the organization has from its founder. In relation to an organization based on the right of operational management, the owner has the right not only to set the goals and objectives that are pursued during its creation, but also to promptly intervene in the economic process of the enterprise in the form of directives and guidelines. In addition, Article 296 of the Civil Code of the Russian Federation entitles the owner of property transferred under the right of operational management to seize excess or misused property and dispose of it at his own discretion.

The owner of property, which is fixed on the right of economic management, is more limited in his rights. Thus, the regulatory impact of the state or local authorities is limited to the approval of the charter of the enterprise, the appointment of the head of the enterprise and the conclusion of a contract with him, as well as control over his activities through periodic reporting.

It is appropriate to recall that before January 1, 1995, that is, before the entry into force of the Civil Code of the Russian Federation, the right of operational management or full economic management (at present, just economic management) arose for enterprises after the conclusion of relevant agreements with regional divisions of the State Property Committee of Russia. After the entry into force of the contract, the enterprise received the right to dispose of its property, concluding contracts, transactions, engage in production, that is, organize commercial activities.

At present, the Civil Code of the Russian Federation establishes an imperative, authoritative-administrative way of endowing a unitary enterprise with the relevant property; under the transfer, that is, under the acquisition of property rights, one can understand the delivery of property to the acquirer, which, in accordance with Art. 244 of the Civil Code of the Russian Federation is considered delivered from the moment of actual receipt into the possession of the acquirer or the person indicated by him. In this case, we can already talk about two types of transferred property: things and funds of the corresponding budget, from which the statutory fund is formed.

Property may be contributed to the statutory fund in the form of equipment, production lines, buildings, structures, and other real estate. The procedure for the transfer of this property is the same as for joint-stock companies. The moment of transfer of ownership, that is, the emergence of the right of economic management or operational management, should be considered the corresponding act of acceptance and transfer registered with the territorial committee for state property management. It should be noted that all state and municipal property is currently distributed and can only be transferred in the course of reorganization or liquidation.

When forming the authorized capital from the federal budget, the moment of fixing it in operational management or economic management should be considered the date of their transfer to the budget accounts of financed enterprises and institutions. It should be noted, however, that Art. 299 of the Civil Code of the Russian Federation states that the moment of consolidation in operational management and economic management may be determined differently than it is established by law and other legal acts or by the decision of the owner. This other moment of assigning budgetary funds to the organization arises in the case of maintaining on the personal account 99 of the balance sheet account 120 bodies of the Federal Treasury of analytical (personal) accounts in accordance with the Temporary Instruction of the Ministry of Finance of Russia dated 09.10.96 No. 3-E1-6 / 50 “On the procedure for maintaining personal accounts of managers of appropriations financed from the federal budget”.

After presenting the legal status of unitary enterprises, we will proceed, following the methodology outlined above, to a description of institutions based on state ownership. Unlike enterprises based on the right of operational management, the existing legal regulation is not exhaustive. The fact is that institutions based on state ownership are budgetary institutions that have specific features in the field of taxation, financial reporting, etc. How to call this legal entity in a particular case: government agency or budgetary organization, will depend rather on the point of view, determined by fiscal, judicial or other interests. The legal status of budgetary institutions to date has not been established by any laws or, at least, decrees of the President of the Russian Federation, although the term “budgetary organization” or “budgetary institution” can often be found both in normative acts of various levels and in scientific literature .

For example, in Art. 12 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, it is established that during the inventory of property and obligations, the shortage of property and its damage within the norms of natural loss are attributed to the costs of production or circulation, and in excess of the norms - to the account of the guilty persons. If the perpetrators are not identified or the court refused to recover damages from them, losses from shortage of property and its damage are written off to financial results organizations, and for a budgetary organization - to reduce funding. Article 13 establishes the composition of financial statements for organizations, with the exception of budgetary organizations, for which the composition of financial statements is determined by the Ministry of Finance of Russia. Article 15 contains a provision that all organizations, with the exception of budgetary organizations, submit annual financial statements in accordance with the constituent documents to the founders, participants in the organization or owners, as well as that “budgetary organizations submit monthly, quarterly and annual financial statements to a higher authority within the time limits set by it.

Federal Law No. 13-FZ of January 10, 1997 "On the Introduction of Amendments and Additions to the Law of the Russian Federation "On the Profit Tax of Enterprises and Organizations"" contains the following wording of Art. 8: “Starting from January 1, 1997, all enterprises, with the exception of budgetary organizations, small enterprises and payers specified in paragraph 5 of this article, have the right to switch to monthly payment of income tax to the budget, based on the actual profit received for the previous month and tax rates, ... small enterprises and budgetary organizations that have profit from entrepreneurial activity, pay income tax to the budget on a quarterly basis, based on the actual profit received for the previous reporting period.

In accordance with the Decree of the President of the Russian Federation of 03.04.97 No. 278 "On priority measures to implement the message of the President of the Russian Federation to the Federal Assembly "Order in power - order in the country"" the practice of budget financing by issuing guarantees and guarantees for commercial loans to federal government bodies and budgetary organizations”. Implementation of the provisions of the Decree of the President of the Russian Federation of December 11, 1997 No. 1278 “On measures to improve public finances” also requires a clear distinction between budgetary organizations (budgetary network) from all others.

Currently, the status of a budgetary organization (meaning the federal level) allows you to receive some tax benefits. For example, Decree of the President of the Russian Federation of December 22, 1993 No. 2270 “On Certain Changes in Taxation and Relationships between Budgets at Different Levels” establishes a benefit for budgetary organizations in making advance payments from income tax. There are other features in the calculation of taxes for budgetary organizations.

What normative source can determine the status of budgetary organizations? In view of the fact that there are interdepartmental disagreements in understanding the nature of budgetary organizations, it would be necessary to remove the issues by an act of greater legal force, binding on all executive authorities.

Since there is currently no legislative definition of a budgetary organization, taking into account the cumbersome procedure for adopting federal laws, executive authorities independently give such a definition within their competence. So, for example, in a joint letter dated March 17, 1994, the State Tax Service of Russia No. VZ-4-15 / 39n and the Ministry of Finance of Russia No. 28 “On Transport Tax” established that “budgetary organizations include institutions and organizations whose main activities are fully or partially financed by account of federal budget funds on the basis of income and expenditure estimates. A prerequisite is the opening of financing according to the estimate and maintaining accounting and reporting in the manner prescribed for budgetary organizations”. A similar definition is given in the instructions of the State Tax Service of Russia dated August 10, 1995 No. 37 “On the Procedure for Calculating and Paying the Profit Tax to the Budget of Enterprises and Organizations”.

The interpretation of the concept of "budgetary organization" can also be found in doctrinal sources. The Financial and Economic Dictionary edited by Academician Nazarov (Moscow, 1995) defines budgetary organizations as legal entities that operate in the non-productive sphere and carry out their activities on a non-profit basis, receiving funds for current maintenance and development from the federal, regional or local budgets.

It should be noted that the above definitions are quite sufficient for a financier, but not exhaustive from a legal point of view, since the possible organizational and legal forms in which budgetary organizations can exist are not indicated, and the directions of their activities are not established.

First of all, a budget organization is in any case a non-profit organization.

The Civil Code of the Russian Federation defines non-profit organizations as legal entities that do not have the main goal of their activities to make a profit and do not distribute the profits received among the participants in this activity. A similar wording is contained in Federal Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations”.

From the above definition of a non-profit organization, it is possible to single out the necessary and sufficient features of such an organization, established by civil law. The main purpose of the activity of a non-profit organization cannot be profit making. They can be created in accordance with the Law on non-profit organizations for “achieving social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical education and sports, meeting the spiritual and other non-material needs of citizens, protecting the rights, legitimate interests of citizens and organizations, resolving disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits. Self-supporting activity, based on existing practice, is allowed, but not to the detriment of the main activity and with the condition that the profit received be directed to the implementation of statutory tasks. This requirement is formulated in Art. 50 of the Civil Code of the Russian Federation in the following form: "... non-profit organizations can carry out entrepreneurial activities only insofar as it serves to achieve the goals for which they were created, and corresponding to these goals."

In connection with this wording, it can be argued that budget organizations meet the first, basic feature of non-profit organizations - the main purpose of these organizations is not to make a profit.

The fact that budgetary organizations have another sign: the absence of distribution of the profits received among the participants, is beyond doubt. 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 in any way is used to achieve the tasks defined by the owner, since the directions for using the profit are initially established by the constituent documents and, thus, the distribution of profit cannot be made by a simple division between participants in economic activity.

One can find arguments whose logic allows for the possibility of the existence of a budgetary organization pursuing commercial goals.

So, for example, there is controversial situation when considering the status of a state-owned plant. Such organizations are unitary enterprises, their property (like any unitary enterprise) is owned by the state and transferred on the basis of the right of operational management. However, unitary enterprises, which is enshrined in Art. 113 of the Civil Code of the Russian Federation, are commercial organizations.

For the first time, state-owned plants and factories were mentioned in the Decree of the President of the Russian Federation dated May 23, 1994 No. 1003 “On the reform of state enterprises”, in the text of which, as one of the directions of the reform of state enterprises, it was envisaged the creation of economic institutions of state-owned factories on the basis of a limited circle of liquidated federal state enterprises , state factories and state farms with assignment to them on the right of operational management of all property of liquidated federal state enterprises. It should be noted the provision contained in the Decree that all expenses for the liquidation of the federal state enterprise, as well as settlements with its creditors are carried out at the expense of the federal budget. The constituent document of a state-owned enterprise is its charter, approved directly by the Government of the Russian Federation. In this case, the firm name of the enterprise must contain an indication that the enterprise is state-owned. Only the Government of the Russian Federation may decide on the reorganization or liquidation of a state-owned enterprise. The procedure for distributing income received by a state-owned enterprise is determined by the owner of the property (that is, the state). Decree of the Government of the Russian Federation of August 12, 1994 No. 908 “On approval of the model charter of a state-owned plant (state-owned factory, state-owned economy) created on the basis of a liquidated federal state enterprise”, it was established that a state-owned enterprise should be under the jurisdiction of the relevant federal executive body, which approves the charter of such an enterprise. The model charter of a state-owned enterprise must contain a provision that the plant was established for the production of products, the provision of services and the performance of work, the volume and nature of which are determined by the Government of the Russian Federation. The source of the formation of property and financial resources this company in accordance with model charter should, first of all, be the property transferred to him by decision of the Government of the Russian Federation.

The owner of property assigned to a state-owned enterprise, in addition to the rights that he has in relation to unitary enterprises based on the right of economic management, is empowered to seize excess property that is not used or is used by a state-owned enterprise for other than its intended purpose. Another difference between the powers of a state-owned enterprise is that the consent of the owner is required for the commission by a state-owned enterprise of any transactions related to the alienation or disposal in any other way of any property on the balance sheet of the enterprise (not only real estate, as is the case with economic management) . A state-owned enterprise has the right to sell independently only the products produced by it. The Civil Code of the Russian Federation includes a provision that establishes the subsidiary liability of the owner - the Russian Federation for the obligations of a state-owned enterprise (clause 5, article 115).

And yet, a state-owned plant (factory) will not be a budgetary organization for the sole reason: financing associated with the implementation of the plan-order and the development plan of the plant, its production and social development, carrying out activities for mobilization training, the maintenance of non-production objects, is carried out at the expense of income from the sale of products (works, services). Only if they are insufficient, the plant is allocated funds from the federal budget for the implementation of the plant development plan (including the implementation of state investment programs, the implementation of research and development work, and mobilization preparation measures); maintenance of social infrastructure facilities; compensation for losses from the implementation of the plan-order. These funds for financing plants are provided for in the federal budget as a separate line. This provision was established by Decree of the Government of the Russian Federation of 06.10.94 No. 1138 “On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)” and corresponds to the establishment of the above-mentioned Decree of 05.23.94 that a state-owned plant independently sells its products and uses the profit, unless otherwise provided by the legislation of the Russian Federation. Budget financing of the state-owned plant is not aimed at meeting the actual production needs and is not associated with the production of products.

Financing the main activity of a state-owned plant at the expense of the profit it receives makes it possible to exclude it from the number of budget organizations, in other words, being a commercial organization, it has a status different from the status of a budget organization. It seems that in view of the state importance and the obvious low profitability of production in such cases, a special approach is needed, but this should be done by a special normative act in the form of an exception to general rule. With regard to state-owned factories, this was done by the already mentioned Decree of the Government of the Russian Federation dated 06.10.94 No. 1138. In addition, the special status of such unitary enterprises as state-owned factories and factories was reflected in the draft Budget Code of the Russian Federation, adopted in the first reading State Duma of the Federal Assembly of the Russian Federation, where it is highlighted in a separate line that the state-owned enterprise in relation to the state property assigned to it exercises the right of operational management within the limits determined by the Civil Code of the Russian Federation and the relevant law.

So, a budget organization is always a non-profit organization.

The next selection criterion is the possible organizational and legal forms in which budgetary organizations can exist. Article 50 of the Civil Code of the Russian Federation establishes that legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), financed by the owner of institutions, charitable and other foundations, as well as in other forms provided by law. This provision is confirmed by the Law “On non-profit organizations”, which states that organizations of the same name can be created in the form of public or religious organizations, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other funds, associations and unions, as well as in other forms provided for by federal laws.

Of the entire list of organizational and legal forms, only the form of an institution funded by the owner is acceptable. Really, consumer cooperative, for example, in accordance with Art. 116 of the Civil Code of the Russian Federation - a voluntary association of citizens and legal entities on the basis of membership. The same is true with public and religious organizations, which, in accordance with Art. 117 recognizes voluntary associations of citizens united on the basis of their common interests to meet spiritual or other non-material needs. A budgetary organization is not a voluntary association, since before its creation, an appropriate authoritative instruction is always issued in the form of a regulatory legal act.

Article 120 of the Civil Code of the Russian Federation defines an institution as an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part. It is this organizational and legal form that corresponds to the already established status of such a subject of economic turnover as a budgetary organization.

So, to sum up: a budget organization, firstly, a non-profit organization and, secondly, existing in the form of an organization established by the Russian Federation (subject of the Russian Federation, municipality) institutions.

In practice, such a form of existence of a non-profit organization as a foundation is used. Article 118 of the Civil Code of the Russian Federation recognizes as a foundation a non-profit organization without membership, established by citizens and legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. At first glance, such an organizational and legal form is suitable for a budgetary organization: the founder of the fund may well be a state body, the goals of creating the fund coincide with the constitutionally defined functions of the state. However, in accordance with the Civil Code of the Russian Federation, the property transferred to the foundation by its founder is the property of the foundation. The founder is not liable for the obligations of the fund created by him, and the fund is not liable for the obligations of its founders.

It seems important, in order to avoid disputes and discrepancies, to give a third proper financial criterion in order to be able to distinguish between budgetary organizations. This is the condition already mentioned above for financing core activities in whole or in part at the expense of the relevant budget on the basis of an estimate of income and expenses. It should be noted that it is the main activity that is financed, that is, those areas of activity that are determined by the state (subject of the federation, municipality) when creating a budgetary organization. The Fund, having become the owner of the property transferred to it by the founder, then acts at its own peril and risk, not counting on assistance in carrying out its main activities and is fully responsible for its obligations. The owner of the property of the institution, on the contrary, in accordance with Art. 120 of the Civil Code of the Russian Federation bears subsidiary (joint with the institution) liability for its obligations.

Let us now answer the question: can the Pension Fund be considered a budget organization? There are arguments “for” - the fund uses in its activities funds allocated from the federal budget, the purpose of its activities is not to make a profit, but to implement the provisions of the relevant regulations approved by the competent state authorities.

Thus, the function of execution by the Pension Fund of the Russian Federation of the budget pension fund involves the receipt of appropriations from the federal budget, which is enshrined in the Regulations on the Pension Fund, approved by the resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-1. These funds are used to pay state pensions and allowances to military personnel and citizens equivalent to them in terms of pensions, as well as social pensions for their families, allowances for children over the age of one and a half years, to index these pensions and allowances, as well as to provide benefits in terms of pensions. , allowances and compensations to citizens affected by the Chernobyl disaster, for the costs of delivery and forwarding of pensions and allowances.

On the other hand, the Pension Fund, in accordance with the Regulations on the Pension Fund of the Russian Federation, is an independent financial and credit institution that operates in accordance with the legislation of the Russian Federation. The activity of the Pension Fund is financed from the Pension Fund or, in other words, from the budget of the Pension Fund. Income given budget formed mainly at the expense of insurance premiums of employers and various categories citizens defined by the relevant regulations, and the allocations from the budget of the Russian Federation for the payment of state pensions and benefits to military personnel and equivalent pension services are strictly targeted and constitute a small share in the Pension Fund.

In Art. 16 of the Law of the Russian Federation “On the federal budget for 1996”, where the federal budget expenditures for 1996 are approved, there is the following line: “Compensation to the Pension Fund of the Russian Federation for the costs of paying state pensions and benefits to be financed in accordance with the legislation of the Russian Federation at the expense of federal budget." It can be seen from this that the Pension Fund carries out activities for the payment of the above-mentioned social payments at the expense of own funds, receiving from the federal budget subsequent compensation for the costs incurred.

In this regard, the following conclusion can be drawn: appropriations from the federal budget transferred to the Pension Fund for the payment of pensions and benefits are not considered a form of financing the main activity of the Pension Fund, and the answer to the question of whether this institution is a budgetary organization will be negative.

On the basis of the foregoing, it is possible to develop an approach to the definition of budgetary organizations from the point of view of the current legislation. As with most problems, an integrated approach is most appropriate.

Having established that the organization is non-profit and exists in the form of an institution, it is necessary to determine whether the property of this legal entity is owned by the Russian Federation (subject of the Russian Federation, local government). After a legal examination of the statutory documents, the analysis should be continued using another criterion and consider the financial relationships of such an organization.

The availability of estimated funding for core activities at the expense of the relevant budget will be the final sign, after which the institution can be called budgetary.

State-financed organization

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

Types of budget organizations.

(cm. budget classification).

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

According to par.

BUDGET INSTITUTIONS

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

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

Signs of a budgetary institution:

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

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

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

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

A budgetary institution draws up and submits a budget application for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds, based on the projected volumes of the provision of state or municipal services and the established standards for the financial costs of their provision, as well as taking into account the implementation of the income and expenditure estimates reporting period.

The budgetary institution does not have the right receive credits or loans from credit institutions, other legal entities, individuals, as well as from 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 (clause 9, article 161 of the RF Budget Code) brought to it. The owner of the property of a budgetary institution in accordance with the provisions of Art. 120 of the Civil Code of the Russian Federation bears subsidiary liability for its obligations.

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

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

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

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

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

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

4) 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 the amount of more than 2,000 minimum wages are carried out by budgetary institutions exclusively on the basis of state or municipal contracts. At the same time, in the event that authorized state authorities reduce in accordance with the established procedure the funds of the relevant budget allocated for the purpose of financing contracts concluded by a budgetary institution, the budgetary institution and the other party to such an agreement must agree on new terms, and, if necessary, other terms of the contract. A party to the contract has the right to demand from the budgetary institution only compensation for real damage caused by a change in the terms of the contract.

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

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

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

Within 10 days from the date of receipt of the notification of budgetary appropriations, the budgetary institution is obliged to draw up and submit for approval to the higher manager of budgetary funds an estimate of income and expenses. The methodology for compiling and approving estimates of income and expenses of institutions that are on the budgets of all levels of the budget system of the Russian Federation is established by the Ministry of Finance of the Russian Federation, but at present there is no general normative document, regulating the procedure for compiling an estimate of income and expenses of a budgetary institution, does not exist. Within 5 days from the date of submission of the specified estimate, the manager of budgetary funds must approve this estimate. At the same time, the estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

According to paragraph 1 of Art. 158 BK RF chief administrator of federal budget funds - body of state power of the Russian Federation, which has the right to distribute federal budget funds to subordinate managers and recipients of budgetary funds, as well as the most significant budgetary institution of science, education, culture, healthcare and the media.

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

The need to draw up an estimate of income and expenses of budgetary institutions is due to the fact that the funds allocated from the budget for the main activities of a budgetary institution are spent in accordance with the approved limits of budgetary obligations. Financing of a budgetary institution by the body executing the budget of the corresponding level can be carried out exclusively within the limits of budgetary obligations, regardless of the presence or absence of estimated appointments. At the same time, the budgetary institution has funds available from entrepreneurial and other income-generating activities, for the expenditure of which the limits of budgetary obligations are not brought. In this case, the estimate of income and expenses of a budgetary institution is the only document that determines the directions and amounts of spending such funds.

The concept of a budget organization and their classification

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

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

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

2. As a goal of creating a budgetary organization in founding documents only functions of a non-commercial nature can be defined. 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.

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

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

Types of budget organizations.

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

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

On this basis, it is possible to single out budget organizations that implement the functions of the state and, accordingly, receive funding according to the sections of the budget classification:

State administration and local self-government, which, in particular, includes the Committee of the Russian Federation on financial monitoring, the Committee of the Russian Federation on military-technical cooperation with foreign states, federal Service Russian Federation for Financial Recovery and Bankruptcy, Accounts Chamber of the Russian Federation, Ministry of Finance of the Russian Federation;

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

International activities, embassies and representative offices abroad, etc. (cm. budget classification).

2. Depending on the source of funding, budgetary organizations can be divided into the following groups:

Funded from the federal budget;

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

Funded from local budgets.

3. According to the sources of formation of funds, budgetary organizations can be divided into two groups:

Budgetary organizations that provide paid services to individuals and legal entities and, accordingly, have their own sources of funds;

Budgetary organizations that do not provide paid services to individuals and legal entities and, accordingly, do not have their own sources of funds.

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

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

The concept and types of budgetary institutions.

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

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

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

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

3. Lack of independence in spending funds. Since budgetary organizations are mainly financed by the budget, the state exercises strict control over the economical and rational use of the allocated budgetary allocations, in contrast to commercial structures, whose finances are characterized by the principle of independence.

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

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

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

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

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

Reimbursement of underfunding, if the funds recovered were approved in legislative order as part of budget expenditures;

Compensation for damages caused to a person or legal entity as a result of illegal actions of state bodies or their officials.

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

My accounting. Budget organizations

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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;
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• formation of conditions for remuneration;
• public procurement; Aspects contractual relations, staffing issues.

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Read in issue 12/2016:

Denomination-2016: allowance for the recalculation of accounting objects

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

Memo on the calculation of the resort fee in 2016

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

Electronic invoices: topical issues

Electronic VAT invoice is mandatory electronic document for all VAT payers specified in the second - fourth paragraphs of Art. 90 of the Tax Code (including budget organizations), which have an object of VAT taxation, including the obligation to calculate VAT in accordance with the provisions of Art. 92 of the Tax Code or the obligation to issue (send) ESHF in accordance with the provisions of Art. 1061 of the Tax Code, which serves as the basis for VAT settlements between the seller and the buyer and acceptance of VAT amounts for deduction (Article 1061 of the Tax Code). This publication discusses how and in what cases budgetary organizations make up the ESCF.

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

Introduction to the Republic of Belarus in electronic document management The 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 VAT violations are not revealed as a result of in-house audits. In the above material, we are talking about the fact 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 budgetary institutions on the example of the Rogachev Children's music school Dmitrovsky municipal district Moscow region

1.2 New types of budgetary institutions

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

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

3. Financing of budgetary and autonomous institutions

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Annuity agreement

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

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Electoral campaigns in civil society

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Code of the Republic of Belarus on Education and legal status educational institutions

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Which organizations belong to budgetary institutions

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The concept of the education system

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Legal status of institutions

1.2 Types of institutions

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1.3 Characteristics of autonomous, budgetary and state institutions

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3.2 Features of the legal status of budgetary institutions

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Problems of misuse of benefits and ways to solve them

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Comparative characteristics of types of state (municipal) institutions

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Formation of state and local budgets

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Characteristics of the activities of budgetary institutions

The status of a budgetary institution is regulated

Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations". Article 9.2 of the law gives the following definition of a budget institution:

A budgetary institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work or provide services in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

The law establishes that budgetary institutions carry out their activities on the basis of a state task formed by the founder. At the same time, a budgetary institution does not have the right to evade the fulfillment of a state task. The issues of the formation of the state task will be discussed in more detail in the next chapter.

The change in the order of funding for budgetary institutions creates some guarantees for maintaining the declared amounts of funding, since in the case of estimated funding, the amount of funds received by the institution is tied to the actual budget revenues.

Budgetary institutions have been granted the right to provide paid services that go beyond the state assignment. However, at the same time, the law establishes that a budgetary institution has the right to do so only insofar as such activities are consistent with the achievement of the statutory goals and objectives. That is, services (works) provided for a fee must correspond to the main type of activity of the institution. At the same time, the procedure for determining fees for the services of budgetary institutions is established by the founder, that is, institutions do not receive complete freedom in this matter.

Also, certain features are characteristic of property management of budgetary institutions. In particular, budgetary institutions cannot dispose of either the property transferred by the founder or the property acquired at the expense of entrepreneurial income. The exception is especially valuable movable property acquired at the expense of entrepreneurial income. At the same time, if the property is leased by the institution, then state funding for its maintenance is terminated.

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

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

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

Who is a public sector worker?

Operations with funds received by budgetary institutions from the relevant budget of the budgetary system of the Russian Federation in the form of subsidies for other purposes (except for the fulfillment of a state task) and in the form of budgetary appropriations for the implementation of budgetary investments in objects capital construction state property 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