Budgetary institutions and organizations include: Types of budget institutions

A state institution is a non-profit organization that is formed by the owner for the purpose of implementing various non-commercial tasks for the common good and development of citizens. Tasks can be managerial, cultural, educational or other non-commercial in nature. The source of financing is the owner - partially or completely.

Municipal institutions perform similar functions and tasks, but are formed by state municipal entities.

Such an institution can be formed by:

Legal entity;
Individual;
Russian Federation or its subject;
Municipal education.

State and municipal organizations are divided into types:

State-owned;
Budget;
Autonomous.

The activities of an autonomous institution differ from the first two types and have their own characteristics. Such an entity is liable for its obligations with all the property that is assigned to it, except real estate. The activities of budgetary and government organizations are aimed at achieving the goals set when creating these structures.

Main activities of budgetary and government institutions

State and budgetary institutions are created for a specific purpose - it is the basis of their activities throughout the entire period of operation. The full range of activities that these organizations can carry out is set out in the constituent documentation of the organization, drawn up at the stage of formation of the institutions.

Peculiarity government agencies- financing is provided by the owner. According to the law, government agencies are non-profit entities that act to achieve goals aimed at satisfying the common good of citizens.

Non-profit government organizations are created to implement tasks in the field of:

Sciences;
Sports;
Education;
Cultures;
Social protection;
Employment;
In other areas.

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

Within the framework of its existence, an institution can provide services and perform work for a fixed fee - these powers are approved by the authorized body. All types of services must relate to the activities performed by the organization, according to the constituent documentation.

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

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

A budgetary institution is a non-profit organization that is created by the state or its subjects to achieve certain goals aimed at meeting the public good and non-commercial needs of the population. These organizations can work in the fields of education, healthcare, employment, physical culture and sports, social protection and other areas, provided for by law.

The tasks and functions of institutions are approved by authorized authorities, which vest the rights and responsibilities of the organization. Functions and goals are enshrined in the constituent documentation.

A budgetary institution has the authority, within the framework of the law, to perform certain works and services for a fixed fee established by the authorized body. Works and services must be within the scope of activities that are core to the organization. A budget organization has property that it uses to achieve its goals and receives it for operational management.

The organization does not have the right to dispose of valuable property; this is within the authority of the founder of the organization. Large transactions are also carried out only with the consent of the founder.

Features of financial support - carried out in the form of subsidies from a certain budget of the entire budget system of the state. Accounts are created to carry out financial transactions.

The concept of a government institution, its financial support, property, rights, obligations

A government institution is an institution that is state (municipal) and is formed to provide services, carry out work, in order to implement the tasks and powers of public authorities. This organization does not have the right to dispose of property that is in use for the implementation of its functions. All transactions with property are carried out on the basis of the consent of the owner.

According to the constituent documentation, an institution of this type can engage in activities that generate income. But it does not have the right to take out loans or buy securities.

Financing of a state-owned organization is based on budget estimates from the state budget. Subsidizing and budget lending are not provided. The obligations for which the government agency is responsible are set out and enshrined in the provisions of the laws and regulations of the Russian Federation.

The difference between a budget institution and a state institution

The differences between these organizations lie in the peculiarities of their legal status, the rights and responsibilities assigned to these organizations by law.

A government organization, unlike a budget organization, does not have any rights to dispose of property transferred to it to perform functions without the consent of the founder.

Concept, legal status and activities of an autonomous institution

An autonomous institution is a non-profit organization that is created to carry out work and services to exercise the powers of public authorities.

These bodies are formed by municipalities, the Russian Federation or its constituent entities. Areas of activity: science and education, culture, sports, employment, healthcare and other areas provided for by law.

Established from an existing government agency or created as a new entity. The property that serves as the basis for the formation of an autonomous institution is federal property. The property of an autonomous institution is transferred to it by the government to achieve its goals.

The main document is the Charter, which is approved by the founder.

The document records the following features of the activity:

Name.
Place of registration.
Goals of activity.
Subject of activity.
List of types of work that are within the authority of the autonomous entity.
Branches and representative offices.
Competence and authority.
Organization structure.

Issues that may be set out in the Charter relate to the powers of the bodies of this organization, the structure and characteristics of the activities. The property of an autonomous institution used to achieve the goals set in the Charter may also be stated.

Question and answer

Free online legal advice on all legal issues

Ask a question for free and get a lawyer’s answer within 30 minutes

Ask a lawyer

municipal institution

Good evening! Is the State Budgetary Professional Educational Institution “Leningrad Regional College of Culture and Art” a municipal institution?

Elena 03/16/2019 20:38

Good afternoon The state budgetary professional educational institution "Leningrad Regional College of Culture and Art" is a municipal institution. State and municipal institutions are institutions created by the Russian Federation, a constituent entity of the Russian Federation and municipal entity. Federal Law of January 12, 1996 N 7-FZ (as amended on July 29, 2018) “On Non-Profit Organizations” (as amended and supplemented, entered into force on January 1, 2019)Article 9.1. State and municipal institutions. The concept of state and municipal institutions, their types. A state institution is a non-profit organization that is formed by the owner for the purpose of implementing various non-commercial tasks for the common good and development of citizens. Tasks can be managerial, cultural, educational or other non-commercial in nature. The source of financing is the owner - partially or completely. Municipal institutions perform similar functions and tasks, but are formed by state municipal entities. "Civil Code of the Russian Federation (Part One)" dated November 30, 1994 N 51-FZ (as amended on August 3, 2018) (as amended and supplemented, entered into force on January 1, 2019) Civil Code of the Russian Federation Article 123.22. State institution and municipal institution.

Dubrovina Svetlana Borisovna 22.03.2019 11:28

Ask an additional question

I agree with my colleague.

Zakharova Elena Alexandrovna 23.03.2019 09:00

Ask an additional question

Reimbursement for educators.

From what period does a kindergarten teacher have the right to reimbursement of payment for housing and communal services? From the moment of submitting an application to the MFC or from the start of work in a rural kindergarten? I live in a village in the Rostov region

Maria 02/25/2019 18:55

Dubrovina Svetlana Borisovna 12.03.2019 08:26

Ask an additional question

I agree with my colleague.

Zakharova Elena Alexandrovna 13.03.2019 10:00

Ask an additional question

Collecting funds from parents

In a municipal government preschool educational institution, they are carried out with the approval of the parent committee. fees for the purchase of beds, bedding, various accessories, etc. Doesn’t a government enterprise provide for such expenses?? Thank you..

Lyudmila 01/18/2019 07:50

Good afternoon Contact Directorate of the FSB of Russia for the Murmansk regionAddress:Telephone:+7 8152 45‑40-76, +7 8152 47‑70-75 Website:fsb.ruOpen:Mon-Fri 9:00-19:00, break 13:00-14:45

Dubrovina Svetlana Borisovna 14.02.2019 09:30

Ask an additional question

I agree with my colleague.

Zakharova Elena Alexandrovna 15.02.2019 11:00

Ask an additional question

Autonomous institution

Is the municipal autonomous institution the Department of Culture, Youth Policy and Sporia a government body?

Vlad 12/14/2018 14:35

Hello!

Federal Law of January 12, 1996 N 7-FZ (as amended on July 29, 2018) “On non-profit organizations"Article 2. Not commercial organization 1. A non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants.2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, to protect the health of citizens, develop physical culture and sports, satisfy the spiritual and other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, providing legal assistance, as well as for other purposes aimed at achieving public benefits.2.1. Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, development civil society in the Russian Federation, as well as the types of activities provided for in Article 31.1 of this Federal Law.(clause 2.1 introduced by Federal Law dated 04/05/2010 N 40-FZ)2.2. A non-profit organization that performs socially useful services is understood to be a socially oriented non-profit organization that has been providing socially useful services of appropriate quality for one year or more, is not a non-profit organization performing the functions of a foreign agent, and has no debts on taxes and fees otherwise provided for by law. Russian Federation mandatory payments. (Clause 2.2 introduced by Federal Law dated July 3, 2016 N 287-FZ) 3. Non-profit organizations can be created in the form of public or religious organizations (associations), communities of indigenous peoples of the Russian Federation, Cossack societies, 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.

(as amended by Federal Laws dated December 1, 2007 N 300-FZ, dated June 3, 2009 N 107-FZ)

(see text in the previous edition) 4. In this Federal Law, a foreign non-profit non-governmental organization is understood as an organization that does not have profit as the main goal of its activities and does not distribute the profits received among participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government agencies.

(Clause 4 was introduced by Federal Law No. 18-FZ of January 10, 2006) 5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural units - branches, branches and representative offices. A structural unit - a branch of a foreign non-profit non-governmental organization is recognized as a form of non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law. Structural units - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry into the register of branches and representative offices international organizations and foreign non-profit non-governmental organizations information about the relevant structural unit in the manner prescribed by Article 13.2 of this Federal Law.

(Clause 5 was introduced by Federal Law No. 18-FZ of January 10, 2006) ConsultantPlus: note.

On identifying the constitutional and legal meaning of interrelated provisions. 6 tbsp. 2, para. 2 clause 7 art. 32 of this document ich. 6 tbsp. 29FZ dated May 19, 1995 N 82-FZ see Resolution of the Constitutional Court of the Russian Federation dated April 8, 2014 N 10-P 6. In this Federal Law, a non-profit organization performing the functions of a foreign agent means a Russian non-profit organization that receives funds and other property from foreign states, their government bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them and (or) from Russian legal entities receiving funds and other property from the specified sources (except for open joint-stock companies with state participation and their subsidiaries) (hereinafter referred to as foreign sources), and which participates, including in the interests of foreign sources, in political activity carried out on the territory of the Russian Federation. Non-profit organization, with the exception of political party, is recognized as participating in political activities carried out on the territory of the Russian Federation if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protecting the foundations of the constitutional system of the Russian Federation, the federal structure of the Russian Federation, protecting sovereignty and ensuring territorial integrity of the Russian Federation, ensuring legality, law and order, state and public safety, national defense, foreign policy, socio-economic and national development Russian Federation, development political system, activities of state bodies, local governments, legislative regulation human and civil rights and freedoms in order to influence the development and implementation public policy, the formation of state bodies, local government bodies, on their decisions and actions. This activity is carried out in the following forms: participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or picketing or in various combinations of these forms, organization and conduct public debates, discussions, speeches; participation in activities aimed at obtaining a certain result in elections, referendums, in monitoring the holding of elections, referendums, the formation of election commissions, referendum commissions, in the activities of political parties; public appeals to state bodies, local governments , their officials, as well as other actions influencing the activities of these bodies, including those aimed at adopting, amending, repealing laws or other regulatory legal acts; distribution, including using modern information technology, opinions about the decisions made by government bodies and the policies they pursue; the formation of socio-political views and beliefs, including through surveys public opinion and publishing their results or conducting other sociological research; involvement of citizens, including minors, in these activities;financing of these activities.Political activities do not include activities in the field of science, culture, art, healthcare, prevention and protection of the health of citizens, social services, social support and protection of citizens, protection of motherhood and childhood, social support for the disabled, propaganda healthy image life, physical culture and sports, protection of flora and fauna, charitable activities. We invite you to our office for a consultation, where our specialists will answer all your questions in more detail. For a 50 percent discount on a consultation - Promo code - "MIP"

Kokhanov Nikolay Igorevich 14.12.2018 18:40

Ask an additional question

Vlad 12/14/2018 16:08

That is, it is not a government agency?

Hello, yes.

Malov Dmitry Vladimirovich 14.12.2018 19:14

Ask an additional question

Yes, that's right.

Dubrovina Svetlana Borisovna 15.12.2018 10:00

Ask an additional question

Municipal autonomous institution

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

Nikolaev Alexey Petrovich 19.11.2018 05:18

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

Leonov Vladislav Yurievich 19.11.2018 10:32

Ask an additional question

Check out this article.

Kutenkov Viktor Valerievich 20.11.2018 17:15

Ask an additional question

Is a state budgetary institution an institution of urban significance?

Igor 10.10.2018 14:29

Malov Dmitry Vladimirovich 10.10.2018 14:45

Ask an additional question

I agree with my colleague.

Dubrovina Svetlana Borisovna 11.10.2018 10:00

Ask an additional question

Housing and communal services

Hello. According to: P.P No. 97. Approve the attached: federal standards payment for residential premises and utilities on average for the Russian Federation for 2016 - 2018, which are used to determine the amount of interbudgetary transfers allocated from the federal budget to the budgets of constituent entities of the Russian Federation, including for the provision of financial assistance for payment of residential premises and utilities; Does this mean that the state pays for utilities? I know that it (PP No. 97) has been cancelled.

Alexander 09/23/2018 01:51

Fedorova Lyubov Petrovna 23.09.2018 11:38

Ask an additional question

I agree with my colleague.

Dubrovina Svetlana Borisovna 24.09.2018 08:00

Ask an additional question

Effective contract in a government agency

Hello. Please tell me, is a state government institution obliged to switch to an effective contract? Thank you.

Christina 09.20.2018 10:50

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

Dubrovina Svetlana Borisovna 27.09.2018 08:49

Ask an additional question

Yes, I really must

Zakharova Elena Alexandrovna 28.09.2018 14:30

Ask an additional question

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

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

Svetlana 07/05/2018 08:55

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

Malov Dmitry Vladimirovich 13.08.2018 14:34

Ask an additional question

That's right, I agree with my colleague

Dubrovina Svetlana Borisovna 14.08.2018 08:00

Ask an additional question

please answer me who should issue sick leave for teachers for payment, the school director or the accounting department if it is centralized

who should do this if the school does not have an accountant and there is a centralized accounting department of the district

Mariet 12/23/2017 12:50

Hello Marinette! Sick leave, must be completed by your employer, i.e. individual orders (instructions) establish the person responsible for this procedure. In your case, this is most likely accounting.

Dubrovina Svetlana Borisovna 26.12.2017 12:37

Ask an additional question

You will also find the following articles useful

Basic provisions on an autonomous non-profit organization

Budgetary institution

The founders of the organization should be government bodies of the Russian Federation, constituent entities of the Russian Federation, as well as local government bodies. Joint-stock companies, cooperatives and other similar business entities cannot create a budget organization.

Types of budget organizations.

(cm. budget classification).

1. An exceptionally close connection with the budget, from which the bulk of the expenses of budgetary organizations is financed. Any change in the budget primarily affects the finances of budgetary organizations. Shortage of funds from the budget also leads to underfunding of expenses of budgetary organizations. Exceeding the corresponding level of revenues stipulated by the budget law also leads to additional funding for budgetary organizations.

According to clause

BUDGETARY INSTITUTIONS

1 tbsp. 161 BC RF, budgetary institution – is 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 or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of a state extra-budgetary fund based on revenue estimates and expenses.

Organizations endowed with state or municipal property with the right of operational management, with the exception of state-owned enterprises and autonomous institutions, for the purposes of the Budget Code of the Russian Federation are recognized as budgetary institutions (clause 2 of Article 161 of the Budget Code of the Russian Federation).

Signs of a budget institution:

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

2) the founder is the Russian Federation, a subject of the Russian Federation or a municipal entity;

3) the main activities of a budgetary institution are financed in whole or in part from the corresponding budget based on estimates of income and expenses.

The budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses, which must reflect all income of the budgetary institution received both in the form of budget 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 extra-budgetary sources.

The budgetary institution draws up and submits a budget request for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds, based on the projected volumes of government or municipal services And established standards financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses of the reporting period.

A budgetary institution does not have the right receive credits or loans from credit institutions, other legal entities, individuals, as well as from the budgets of the budget system of the Russian Federation (clause 8 of Article 161 of the Budget Code of the Russian Federation).

The 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 communicated to it (clause 9 of Article 161 of the Budget Code of the Russian Federation). 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 budgetary institutions are determined by the institution’s estimate for the next financial year, approved in the manner established by current legislation. According to paragraph 2 of Art. 161 of the Budget Code of the Russian Federation, the estimate of income and expenses must reflect all income of a budgetary institution, received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activity: from rendering paid services, use of state or municipal property assigned to a budgetary institution with the right of operational management, and other activities. Income received by budgetary institutions from entrepreneurial and other income-generating activities is included in the income of budgets of the corresponding level.

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

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

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

2) transfer of insurance contributions to state extra-budgetary funds;

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

4) travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

5) payment for goods, works and services under concluded state or municipal contracts;

6) payment for goods, works and services in accordance with approved estimates without concluding state or municipal contracts.

Expenditure of budgetary funds by budgetary institutions for other purposes is not permitted.

All purchases of goods, works and services in excess of 2000 minimum sizes remuneration is carried out by budgetary institutions exclusively on the basis of state or municipal contracts. Moreover, in the event of a reduction by authorized government bodies in the prescribed manner of funds from the corresponding budget allocated intended purpose to finance 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 agreement. A party to a contract has the right to demand from a budget institution only compensation for actual damage caused by a change in the terms of the contract.

Estimate of income and expenses of a budgetary institution– a document defining the volume and target direction of budgetary allocations of a given institution, approved in the prescribed manner and containing calculated data for each target direction of budgetary allocations.

The procedure for drawing up and approving estimates of income and expenses of a budgetary institution is established by Art. 221 BC RF.

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

Within 10 days from the date of receipt of notification of budgetary allocations, the budgetary institution is obliged to draw up and submit for approval to the superior manager of budgetary funds an estimate of income and expenses. The methodology for compiling and approving estimates of income and expenses of institutions 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 currently there is no general normative document regulating the procedure for drawing up estimates 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 budget funds must approve this estimate. At the same time, the estimate of income and expenses of the 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 BC RF chief manager of federal budget funds - a government body of the Russian Federation that has the right to distribute federal budget funds to subordinate managers and recipients of budget 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 at the appropriate level of the budgetary system of the Russian Federation that executes the budget.

The need to draw up estimates of income and expenses of budgetary institutions is due to the fact that 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 appropriate level can be carried out exclusively within the limits of budgetary obligations, regardless of the presence or absence of budget assignments. At the same time, the budgetary institution has funds available from entrepreneurial and other income-generating activities, the expenditure of which is not subject to the limits of budget obligations. In this case, the estimate of income and expenses of a budgetary institution is the only document determining the directions and amounts of spending such funds.

The concept of budgetary organizations and their classification

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

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

1. The founders of the organization must be government bodies of the Russian Federation, constituent entities of the Russian Federation, as well as local government bodies. Joint-stock companies, cooperatives and other similar business entities cannot create a budget organization.

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

The bulk of budgetary organizations carry out certain types of paid activities and thus receive the funds necessary for their development. However, making a profit is not and cannot be the goal of a budget organization. And all the funds it independently earns should be used exclusively for the expansion and development of the system of services for 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 extra-budgetary fund.

This feature has the following feature: the mere receipt of funding from the budget does not mean that this organization is budgetary. Budget 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. Base financial planning budgetary organization is an estimate of income and expenses. Before the start financial year The budgetary organization must draw up this document; after the expiration of the reporting period, a balance sheet for the execution of the estimate must be drawn up.

It should be noted that only a combination of all of the listed features together in relation to one structure gives a budgetary organization; each of the named features in itself does not mean that we are dealing with a budgetary organization.

Types of budget organizations.

Budgetary 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 divided in accordance with the functional classification of budget expenditures.

Based on this criterion, we can distinguish budgetary organizations that implement the functions of the state and, accordingly, receive funding according to sections of the budget classification:

State administration and local self-government, which, in particular, includes the Russian Federation Committee on Financial Monitoring, the Russian Federation Committee on Military-Technical Cooperation with foreign countries, Federal Service of the Russian Federation for Financial Recovery and Bankruptcy, Accounts Chamber of the Russian Federation, Ministry of Finance of the Russian Federation;

The judiciary, including the Constitutional Court, Supreme Court, courts of general jurisdiction, 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;

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

Financed from local budgets.

3. Based on the sources of funds, budgetary organizations can be divided into two groups:

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

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

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

Concept and types of budgetary institutions.

Shortage of funds from the budget also leads to underfunding of expenses of budgetary organizations. Exceeding the corresponding level of revenues stipulated by the budget law also leads to additional funding for budgetary organizations.

Thanks to this feature, the finances of budgetary organizations are in a 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 independently earned income, which allows them to be classified as economic entities.

The two indicated features make it possible to determine the place of finance of budgetary organizations as intermediate: between public finance and the finance of enterprises and organizations. This specific location is 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 expenditure of allocated budgetary allocations, in contrast to commercial structures, whose finances are characterized by the principle of independence.

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

1. Targeted use of allocated and independently earned funds.

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

2. Strict distinction between budget financing and independently earned funds. Both groups of funds are stored in separate accounts, a separate estimate for their expenditure is drawn up for each of the groups, and independent reporting is prepared for each of the groups.

3. Budgetary immunity. According to Art. 239 of the Budget Code of the Russian Federation, budget immunity is legal regime, in which foreclosure on budget funds is carried out only on the basis of a judicial act:

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

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

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

My accounting. Budgetary organizations

Twice a month

Industry magazine “My Accounting. Budgetary organizations" covers the main news for the budgetary sector, provides comments and good analytics on both transactions with budget funds and transactions with funds from business activities.

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

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

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

Magazine"State Employee's Library" tells everything about the most important topics accounting and taxation in public sector organizations.

State institution and municipal institution

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

Magazine“Budget organizations. Healthcare" reveals all the profile features of the work of an accountant in a healthcare institution.

They are part of the “My Accounting” series of magazines.

Subscribe to a set of magazines by paying the invoice:
Download the invoice for the set of journals “My Accounting. Budgetary organizations" + "State Employee's Library"
Download the invoice for the set of journals “My Accounting. Budgetary organizations" + "My accounting. Healthcare"
Download the invoice for the set of journals “My Accounting. Budgetary organizations" + "My accounting. Healthcare" + "State Employee's Library"

Read in No. 12/2016:

Denomination 2016: a guide to recalculating accounting objects

From July 1, 2016, according to the Decree of the President of the Republic of Belarus dated November 4, 2015 No. 450 “On carrying out the official denomination monetary unit 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 BYN. rub. sample 2000 to 1 white. rub. sample 2009. The procedure for recalculating accounting objects during the 2016 denomination and reflecting its results in accounting for conditional example discussed in the given material.

Memo on calculating the resort fee in 2016

In accordance with the wording of paragraph 1 of Art. 278 of the Tax Code of the Republic of Belarus, the object of taxation of the resort tax is the presence of an individual in health resort organizations, as well as in dispensaries, health centers(complexes), educational and health centers, health camps, sports and health camps, recreation centers (recreation centers), boarding houses located on the territory of the relevant administrative-territorial units of the Republic of Belarus. This article, based on the tax legislation in force in 2016, explains the procedure for calculating the resort fee.

Electronic invoices: current issues

An electronic VAT invoice is a mandatory electronic document for all VAT payers specified in paragraphs two to four of Art. 90 of the Tax Code (including budgetary organizations) for which the object of VAT taxation arises, including the obligation to calculate VAT in accordance with the provisions of Art. 92 of the Tax Code or the obligation to issue (direct) ESChF in accordance with the provisions of Art. 1061 of the Tax Code, which serves as the basis for making VAT payments between the seller and the buyer and deducting VAT amounts (Article 1061 of the Tax Code). This publication discusses how and in what cases budgetary organizations compile ESFF.

Strengthening desk control with the introduction of electronic VAT invoices

The introduction of ESHF into electronic document management in the Republic of Belarus will allow payers not only to reduce tax risks and eliminate the possibility of deducting VAT amounts presented by unscrupulous payers, but also to avoid tax audits, if the results of desk control do not reveal any VAT violations. In the given material we're talking about that desk control is a type of control that allows you to determine the correctness tax deductions and calculation of the amount of VAT.

Analysis of the process of reforming budgetary institutions using the example of Rogachev Children's music school Dmitrovsky municipal district Moscow region

1.2 New types of budgetary institutions

Law No. 83-FZ establishes that all state and municipal institutions will be divided into three types: budgetary, autonomous, government...

Budget accounting and reporting

1.4 Organization of budget accounting in budgetary institutions

In budgetary organizations, accounting for the execution of estimates of income and expenses for budgetary funds and funds received from extra-budgetary sources...

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

In accordance with paragraph 1 of Art. 120 of the Civil Code of the Russian Federation, an institution is recognized as a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature...

Influence various types institutions to maintain financial economic activity

3. Financing of budgetary and autonomous institutions

It is of interest to compare certain aspects of the activities of budgetary and autonomous institutions in the case when an autonomous entity is created by changing the type of an existing budgetary (state or municipal) institution: 1...

Rent agreement

2.1 The concept of a lifelong maintenance agreement with dependents (comparative characteristics)

So, one of the annuity contracts is a life annuity. Its type is lifelong maintenance with dependents. It is not entirely correct to recognize lifelong maintenance with dependents as an independent type of annuity, because...

Election campaigns in civil society

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

Elections are an integral part political process in modern democratic societies. They provide a person going into big-time politics with the opportunity to become a member of parliament...

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

2.1 Types of educational institutions

The legal status of educational institutions is regulated, first of all, by Section II of the CoB.

Which organizations are classified as budgetary institutions?

In accordance with Art. 19 of the Education Code Educational institutions are divided into following types: 1.1. institutions preschool education; 1.2…

Education system concept

3. Types and forms of educational institutions and organizations

Educational institutions, according to their organizational and legal forms, can be state (federal or under the jurisdiction of a subject of the Federation), municipal, non-state (private...

Legal status of institutions

1.2 Types of institutions

As mentioned above, institutions can be divided into three types: · Educational institutions; · Institutions with authority; · Institutions that do not have authority...

Legal status of institutions

1.3 Characteristics of autonomous, budgetary and government institutions

In accordance with the Federal Law “On Autonomous Institutions” No. 174-FZ dated November 3, 2006, as amended and supplemented, all state (municipal) educational institutions can receive the status of a budgetary or autonomous institution...

Legal status of institutions

3.2 Features of the legal status of budgetary institutions

The provisions of the Budget Code regulating the activities of a budgetary institution determine that a budgetary institution must carry out transactions with budgetary funds only through personal accounts...

Problems of misuse of benefits and ways to solve them

2.2 Misuse of budget funds intended for payment of benefits: responsibility of various types of institutions for their misuse

ARBITRATION COURT OF THE MOSCOW REGION…

Public competition

2. Comparative characteristics

Comparative characteristics of types of state (municipal) institutions

1. The essence of budgetary institutions

The Federal Law of May 8, 2010 left in Russian law the term “budgetary institution”, filling it with completely different content. According to the law, a non-profit organization is recognized as a budgetary institution from January 1, 2011...

Formation of state and local budgets

1.4 Concept and main types of budget deficits

One of the main objectives of the state budget policy is to regulate the state budget deficit. The budget deficit is the amount by which annual budget expenditures exceed its revenues...

Characteristics of the activities of budgetary institutions

The status of a budgetary institution is regulated

Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”. Article 9.2 of the law gives following definition budgetary institution:

Budgetary institution is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work or provide services in order to ensure the implementation of the powers of public authorities (state bodies) or local governments provided for by the legislation of the Russian Federation in the fields of science, education, health care, 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 assignment formed by the founder. At the same time, a budgetary institution does not have the right to evade fulfilling a state task. The issues of forming a state task will be discussed in more detail in the next chapter.

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

Budgetary institutions are given the right to provide paid services that go beyond the scope of the state assignment. However, the law establishes that a budgetary institution has the right to do this only insofar as such activities correspond to the achievement of statutory goals and objectives. That is, services (work) 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 property transferred by the founder or property acquired from business income. The exception is especially valuable movable property acquired from business income. Moreover, if the property is leased by the institution, then state funding for its maintenance ceases.

A budgetary institution, in accordance with Law No. 83-FZ, has the right to attract loans and enter into 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 enter into major transactions only with the prior consent of the founder.

A major transaction is a transaction or several interrelated 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 as collateral, provided that the price of such a transaction or the value of the alienated or of transferred property exceeds 10% book value 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 entity).

Who are public sector employees?

Transactions with funds received by budgetary institutions from the corresponding budget of the budgetary system of the Russian Federation in the form of subsidies for other purposes (except for the fulfillment of state assignments) and in the form of budgetary allocations for budgetary investments in capital construction projects of state property are recorded on a separate personal account of the 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

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, organizations public administration, military-industrial complex and army. A prerequisite for classifying an organization as a budgetary one is budgetary financing according to the estimate and maintaining accounting records according to budget plan accounts and in the manner prescribed by instruction No. 107n.

The concept of budgetary organization is used to refer to all structural divisions and legal entities controlled by 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, concert activities, ensure the safety of archival documents and much more. However, in addition to this activity, which is carried out at the expense of public funds, almost all budgetary institutions are engaged in activities that bring them income in addition to budget financing. It can be argued that budgetary organizations meet, firstly, the basic 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 simple division between participants in economic activities.

Enterprise budget- a plan formulated in cost and quantitative terms for decision-making, planning and control in the process of managing the company’s activities. The enterprise budget is drawn up in kind and/or in monetary terms and determines the enterprise's need for resources necessary to obtain projected income.

Financial goals are the starting point of budgeting - both drawing up the budget, and assessing its implementation, and the actual expenditure of time and money on the budgeting procedure as such. Without defining the vision and mission, the budget management loses its foothold: the link to actual business practice remains, but the link to the future disappears.1

There are long-term and short-term (current) budgets. At the same time, long-term budgets are primary in relation to short-term ones, because it is on their basis that the short-term budget is drawn up. However, we manage the enterprise through a short-term budget, because it is this that gives us the criteria for making current decisions, and based on the analysis of its execution, we make decisions on adjusting long-term budgets or even company goals. Therefore, in what follows, under “ budget management» we will understand the management of an enterprise through or with the help of short-term budgets.

A long-term budget cannot be too detailed, but it should provide guidelines for the main indicators - volumes, profits, investments - and allow one to determine the company's strategy in terms of financing. Unlike the budget system map balanced scorecards is an extremely detailed document.

Types of Budgets

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

Components of a budget

Operating Budget (also known as Income and Expenditure Budget)
Financial Budget (also known as Cash Flow Budget)

Sources

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