State and municipal institutions (budgetary, autonomous, state, unitary, state corporations): definition, purposes of creation, functions. State institution and municipal institution

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

Budgetary organizations include educational, cultural, healthcare institutions, 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 estimates and maintaining accounting records 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 government 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 authorities.

For each budgetary organization, one higher-level department (higher-level budgetary organization) has been established, performing 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 conducting economic activities, performing regulatory functions and administrative functions. In some cases, budgetary organizations combine different types of activities (provide various types of budgetary services). finance budget monetary

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

Budgetary institutions carry out a wide variety of activities: raising and teaching children, treating people, creating films, performing concerts, ensuring 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 characteristic of non-profit organizations - their main activity does not pursue the goal of making a profit. Secondly, the lack of distribution of the profit received between 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 body) from the corresponding 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 activities.

ReportElesina Natalya, gr.432Budgetary organizations Budgetary institution- an organization created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments to carry out 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 based on revenue estimates and expenses. It is financed from the budget of any level and does not conduct independent economic activities, but has an estimate of budget expenditures received from higher authorities. Organizations endowed with state or municipal property with the right of operational management, which do not have the status of a federal government enterprise, for the purposes of this Code are recognized as budgetary institutions.

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

Organizational finance– a set of economic and monetary relations associated with the creation, distribution and use of a fund of funds in the process of production and sale of products (works, services). The financial relations of a budgetary organization are based on relations regarding the flow of funds between various participants in social production.

The main monetary relations arising in a budgetary organization:

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

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

3. Monetary relations with the insurance company - associated with the payment of insurance premiums, and the payment of insurance coverage when a risk occurs.

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

5. Monetary relations with other business entities - monetary relations with buyers, suppliers, transport organizations, telegraph, construction and installation organizations, associated with settlements with clients, but in terms of the volume of payments - this is the largest group of monetary relations. This group is the most important because it is where real money is being formed. With the interaction of commercial enterprises, national income is created and revenue from the sale of products is 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, their contribution to national income is insignificant.

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

The main functions of finance of budgetary organizations:

1. Distribution

2. Test

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

A budgetary institution is characterized by the following features:

The founders, and therefore the owners of the property of a budgetary institution, can be government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local government bodies;

Topic 3. Non-production finance

The sphere of material production includes all types of activities that create material wealth. The remaining types of activities together form the non-productive sphere (education, culture, healthcare, social security, etc.).

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

The features of economic relations that arise in the sphere of material production and non-production spheres arise from the specifics of these industries and the nature of social labor.

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

The non-production sphere should be understood as a set of industries and activities that are not involved in the creation of material wealth.

The scale of activity in the non-production sector is characterized by a number of indicators, including the amount of government 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.

Services from non-production sectors can be free or paid for consumers (in whole or in part).

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

Recently, paid services have developed greatly. This is due to the budget deficit and limited government 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 covering costs is revenue from the sale of services (consumer funds).
organizations and institutions that are not fully self-supporting, i.e. having some income and receiving funds from the budget in the form of direct financing or subsidies (mixed financing). Their services are partially free for the consumer.
organizations and institutions that are supported only by budget funds. 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 funds in the non-productive sphere, cash flows from the state budget and targeted budgetary and extra-budgetary 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:

Budgetary institution is an organization created by public authorities of the Republic of Belarus, as well as local governments to carry out managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature and financed from the relevant budget, state budgetary or extra-budgetary fund based on estimates of income and expenses.

From this definition it follows that the status of a budgetary organization is granted only to that organization that simultaneously possesses the following characteristics:

State authorities of the Republic of Belarus or local governments can act as founders. Joint stock companies, cooperatives or other business organizations cannot create a budget organization;
the purpose of creating a budgetary organization in the constituent documents may be defined exclusively as functions of a non-commercial nature, but at the same time this restriction cannot be understood to mean that a budgetary organization is prohibited from providing paid services and independently receiving income. Most budgetary organizations provide certain types of paid services and thus receive funds for their development. However, making a profit is not the goal. All independently earned funds must be used to expand and develop the system of services for which the organization was created.
a budgetary organization must be financed from the state budget, local budget or the budget of state extra-budgetary funds. This feature has the following feature: funding from the budget itself does not mean that it is a budget organization, because Budget funds can also be allocated to commercial organizations.
The basis for financial planning of a budget organization is the estimate of income and expenses. Before the start of the financial year, the budget 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 of these features together in relation to one structure gives a budgetary organization. Each individual sign does not mean in itself that this is a budget organization.

In most regulations governing the issues of salary for public sector employees, a special line stipulates what this document means by the concept of “budgetary organization”. As a rule, these are those organizations whose functions and powers of the founder are performed by executive authorities of different levels - state, regional and municipal.

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

Some legislative acts contain definitions according to which public sector employees are those individuals who have an employment relationship with budgetary organizations and receive a salary taking into account salaries established on the basis of the unified technical system.

Who is a public sector employee?

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

In addition to employees of federal government institutions, such as the tax office, treasury, customs service, etc., this includes employees of education and health care, social services, culture or science.

This category also includes military units, institutions and divisions of federal executive authorities, in which the law provides for military service, as well as civilian personnel of some federal executive authorities related to activities in the field of defense, law enforcement and state security.

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

The work of government bodies in the aspect of developing public institutions and solving management problems is largely carried out through budgetary institutions operating at various levels. These are schools, kindergartens and other types of educational structures, medical institutions, various kinds of career guidance centers and many other socially significant organizations. What are the characteristics of budgetary institutions? By what principles do they implement accounting and calculate taxes? What are the nuances of using terms that reflect possible options for establishing budgetary organizations?

What is a government agency?

To begin with, let’s define the common interpretations of the concepts in question. State institutions are subjects of economic, executive-administrative and other activities created by the authorities of the Russian Federation at the federal and regional levels. Based on the wording of one of the relevant laws (namely, Federal Law No. 7 of January 12, 1996), municipal institutions are very close to state ones. That is, those that are created at the level of individual settlements, districts or districts.

In a number of cases, the term “government institutions” is identified with the concept of “budgetary organizations”. However, the latter, in connection with relatively recent reforms in the public administration system, in some cases take a narrower interpretation. In this article we will study the circumstances that determine this.

Classification of institutions

The main types of government institutions are state-owned, autonomous, and budgetary. There are three main criteria by which the three mentioned differ from each other. First, there are obligations. Secondly, these are functions. Thirdly, this is the specificity of financial support and cash management. Let's consider the features of each of the criteria.

State institutions classified as government institutions are responsible for their obligations based on available funds. If there are not enough of them, then the corresponding responsibilities are assigned to the owner of the organization. A budgetary institution - first of all, it is in this context that the interpretation of the term can be narrowed - is responsible for existing obligations with the property that it uses through operational management (including what was acquired from business proceeds), as well as real estate. Autonomous in terms of their obligations are responsible for any property other than real estate (as well as that which is of the “especially valuable” type).

Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Let us consider the relevant specifics of the distinction for each type of organization. State institutions are designed to perform mainly state and municipal functions, as well as provide services to both individuals and legal entities. In turn, the activities of a budgetary organization, as well as an autonomous one, should be concentrated only on service. State and municipal functions of this type of institution should not be performed.

The third criterion reflects the financial aspect of the work of government organizations. First of all, it can be expressed in sources of core financing. In the case of autonomous and budgetary organizations, these are subsidies, and for government institutions a corresponding budget estimate is provided.

Income that goes to government agencies through independent activities (we will also study this aspect a little later) is also subject to distribution within the framework of different rules. In the case of an autonomous or budgetary institution, they go to the organization’s independent use; as for government-owned government agencies, they are transferred to the budget. We also note that budgetary and government institutions can have current accounts only in the Federal Treasury, and autonomous ones can also have accounts in commercial banks.

Nuances of classification

At the same time, as lawyers note, there are no legal norms in Russian laws that would establish criteria by which to distinguish between the concepts of state “functions” and “services.” However, in some legal acts it is still possible to find relevant guidelines. In particular, based on the wording of Decree of the President of the Russian Federation No. 314 of March 9, 2004, which addresses the issues of the system of executive authorities, it can be assumed that the key difference lies in whether the organization’s activities have or do not exercise political or administrative powers. Such as, for example, control, issuance of licenses, supervision, etc.

Thus, we can interpret the term “budgetary organizations” in two ways. Firstly, such structures can be understood as any government organizations. Secondly, the term “budgetary organizations” can reflect only one of three types of government agencies. Those that, as a rule, do not include the exercise of power in their activities and are liable for their obligations only with the property that they have in operational management.

We also note that in a number of cases the term “budgetary organization” is identified with the concept of “municipal institution”. Strictly speaking, there is no particular mistake here. Simply because the activities of this type of organization are possible due to financing from the municipal budget, which is an integral part of the national financial management system. That is, it is included in the general budget of the Russian Federation. At the same time, it is not entirely appropriate to equate the terms “municipal institution” and “state organization”. Why? The fact is that, in accordance with Russian legislation, state and municipal authorities are independent.

Thus, the term “budgetary organization” can be used as a synonym for such concepts as “state” or “municipal institution”. Or as an independent category - in the context of the classification of government agencies. The terms “state organization” and “municipal institution” should be equated with caution. Only if the relevant context does not suggest the likelihood of dual understanding. Of course, in all official documents, terms should be used based on the actual type of organization determined by who the founder is. This is always written down on paper, in the relevant title documents.

Government agency or state-owned enterprise?

We said above that the term “government institutions” is synonymous with the concept of “budgetary organizations”. Examples of structures, however, in which the state takes part, can be very different - there are, in particular, state-owned enterprises and state banks. Are they budgetary organizations? No. are not. Because typically budgetary institutions should be characterized by a combination of the following three characteristics:

the main activity profile of organizations is not related to commercial activities;
the founder of the structure is the Russian Federation, its subject or municipal entity;
The main source of funding for the institution's work is the budget of the appropriate level.

Thus, there are the terms "state-owned enterprise", "state organization" and "institution". In some cases, of course, they can be considered synonyms, but based on the context, it may be appropriate to define only one of them.

For example, if we are talking about structures such as Sberbank or Rosatom, then it is quite acceptable to call them “organizations,” but not “institutions,” since their activities, at least, do not fully correspond to the first and third criteria. Moreover, the term “state enterprise” is more suitable for Rosatom, since this structure is engaged in the “real sector”.

The activities of Sberbank are mainly commercial - issuing loans, servicing accounts, as well as Rosatom, which receives revenue from the implementation of core projects, mainly related to energy. Accordingly, the need for budgetary support for each of these organizations is minimal. In turn, such a structure as, for example, the Regional Branch of the Social Insurance Fund for the Republic of Bashkortostan is more appropriate to be called a “state institution.”

What kind of relationship of terms is most fair? It can be assumed that a “Government Institution” is always an “organization”, but extremely rarely an “enterprise”. By the way, if the word “budgetary” is used in the name of the structure, then this, one might say, automatically classifies it as an “organization” that is not an enterprise, or, for example, a state corporation.

What other features can be identified as characteristic of government institutions? You can, in particular, pay attention to the 8th paragraph of Article 161 of the Budget Code of the Russian Federation - it says that a budget organization cannot receive credit from banks and other financial institutions. In turn, a state-owned enterprise or state bank, as a rule, can. At the same time, budgetary organizations may well be an independent defendant in court. The fulfillment of relevant obligations can be ensured by limits of budget funds, and also provides for the founder. One of the most obvious classification criteria is the geographical location of the structure. For example, budgetary and most other settlements, as a rule, are referred to as belonging to the corresponding district or territorial authority. In turn, the name of state-owned enterprises may indicate affiliation with any legal form - for example, a joint-stock company.

Who are the founders?

Who establishes a state budgetary organization? Everything depends on the level of functioning of the relevant authorities. As for federal structures, they are established, in fact, by the state itself, that is, the Russian Federation. If we are talking about the regional level, then the founder is the subject - region, territory, republic. In the case of municipal structures - a populated area. There is a feature that characterizes budget cities and other federal cities. In them, the municipal unit, as a rule, is not the settlement itself as a whole, but its individual administrative parts - in Moscow, for example, these are districts. It should be noted that a budget organization can have only one founder operating at a specific level.

Types of activities of budgetary organizations

What types of activities are typically carried out by municipal and government agencies (in this context, all three types)? This is determined, first of all, by the main purpose of their creation. Which, based on the wording of Russian legislation, is the need to implement the powers of various bodies. Thus, the activities of a budgetary organization must correspond to the goals set by the structure that established them. Its specific types must be specified in the institution's Charter. If, during a departmental or supervisory audit, it turns out that the activities of some institutions do not correspond to the goals of the founder (as well as his powers or profile), then a decision may be made to liquidate these structures or transfer them to the jurisdiction of another body (or to another level of government). All these rules are also relevant for municipal structures. In principle, the legislation regulating the activities of all budgetary, in a broad sense, organizations, in general, is quite uniform. In some legal sources, the same norms can be simultaneously aimed at those operating at both the federal, regional or local levels.

We also note that a state or municipal budgetary organization can conduct activities that complement the main one, but are not similar to it due to typical characteristics. As a rule, we are talking about entrepreneurial activities. About running a “business”, about making commercial money. Which, due to their characteristics, are really far from the exercise of power and the provision of services to citizens. At the same time, the third-party activities in question must be consistent with the goals for which the institution was created. And therefore, the types of “business” of budgetary organizations must also be indicated in the relevant constituent documents.

What type of business activities can budget organizations engage in? Examples may vary. If this is, for example, a school, then entrepreneurial activities can be expressed in the organization of paid courses, printing documents on a printer or photocopying them, and selling office supplies.

Financial aspect

(organizations owned by the state, but of a commercial type imply self-sufficiency) structures, as a rule, are carried out at the expense of the treasury - federal, regional, municipal. Also, cash income can arise from “business” - additional activities, as well as from sponsorship. But, as a rule, the main channel of financing is at the appropriate level - municipal, regional or federal. Management of available funds in relation to the main functional activities of the institution is reflected in a special document - a plan of financial and economic activities. Note that it is needed only for two types of organizations - “autonomous” and “budgetary”. For “government” ones, another document is required - an estimate of income and expenses. The founder of the organization, in accordance with the provisions of relevant laws, must establish a procedure for compiling and providing such sources.

Taxation

We said above that, despite the fact that state (or municipal) institutions and organizations are budgetary, they can still conduct a kind of “business”. The income received in this case, as in the case of the activities of commercial companies, is subject to tax. By what standards is it calculated?

As soon as a “commercial profile” client who contacts an institution or a recipient of a service makes a payment, the budgetary organization records the receipt of funds in the current account or in the Federal Treasury.

The current tax legislation of the Russian Federation assumes that an institution must pay from its revenue several (if applicable, based on the specifics of specific areas of activity) existing fees at once. We are talking, first of all, about income tax. Regarding it, the object of taxation is the entire volume of revenue received in the organization’s current accounts, reduced, at the same time, by expenses incurred. Sources of income may be different - we gave several examples above. At the same time, income within the framework of budget financing, as well as other types of targeted income - primarily sponsorship - are not considered profit. The income tax rate for budgetary organizations is 20%. 18% is subject to payment to the relevant financial and economic system of the constituent entity of the Russian Federation. 2% is transferred to the federal budget. Reporting periods are the first quarter, six months, and nine months.

Accounting

The next aspect of the activities of government agencies is accounting. Salaries in a budgetary organization, income from “businesses”, as well as sponsorship - all this is taken into account through accounting mechanisms. The rules and regulations regarding these processes are governed by federal law. The key sources of law here are the Tax Code of the Russian Federation, as well as the Federal Law “On Accounting”. What nuances regarding this area of activity of institutions can be noted?

We said above that the property of budgetary organizations is under operational management. It is interesting that, according to the law, it is classified in accounting procedures as if it were owned (as is the case with commercial structures). Thus, in the practice of government institutions, as some experts believe, one can observe a case of the implementation of real rights outside the institution of property.

State institutions of an autonomous type, as well as budget ones, must use in their activities the charts of accounts of accounting, determined by the relevant Orders of the Ministry of Finance. They are different for each type of institution. must use the budget accounting chart of accounts, also standardized by the relevant Order of the Ministry of Finance. Working as an accountant in a budget organization obviously involves a very high level of responsibility.

Income and expenses

What types of income and expenses may appear in the reporting and accounting documents of government agencies? What are the specifics of their recording in the relevant sources? Regarding budgetary institutions, expenses can be classified only on the following grounds:

remuneration under employment contracts;
transfer of contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund for employees;
transfers provided for by law;
issuance of travel allowances and other payments to employees;
payment for goods and services in accordance with municipal or state contracts, as well as estimates.

Other options for spending funds by budgetary organizations are not permitted by law.