Budgetary institutions are carried out in. What should the accounting service of a budget organization do? Who is a public sector employee?

Budgetary institution - an organization created by authorities state power of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of state extra-budgetary funds based on estimates of income and expenses. Funded from the budget of any level and does not conduct independent economic activity, but has an estimate of budget expenditures received from higher authorities. Organizations endowed with state or municipal property 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. Required condition classifying an organization as a budgetary one is budgetary financing according to estimates and maintaining accounting records according to budget plan accounts and in the manner prescribed by instruction No. 107n.

Concept budgetary organization used to designate 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 department (higher budgetary organization) has been established, performing the functions of the owner on behalf of the subject Russian Federation.

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

The activities of budgetary organizations of a constituent entity of the Russian Federation can be conditionally divided into 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, apart from these activities, which are carried out at the expense of public funds, almost all budgetary institutions engage in activities that bring them income in addition to budget funding. It can be argued that budgetary organizations meet, firstly, the basic criterion Not commercial 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 constituent documents, and thus it cannot be simple division between participants in economic activities.

Instruction of the State Tax Service of Russia dated August 20, 1998 N 48 “On the procedure for calculating and paying income tax to the budget by budgetary organizations (institutions) and submitting reports to the tax authorities”

(comment)

N.N. Zhoromskaya,
Head of Department of the Ministry of Finance of Russia

General provisions

In accordance with the Law of the Russian Federation dated December 27, 1991 N 2116-1 “On income tax of enterprises and organizations”, taking into account changes and additions to it, as well as the instruction of the State Tax Service of Russia dated August 20, 1998 N 48, taking into account changes and additions dated January 12 .99 N GB-3-02/7, budgetary organizations (institutions) that have income from business activities pay income tax on the amount of excess income received from such activity over expenses using income tax rates and benefits when calculating taxable profit in the manner prescribed by law.

Which organizations (institutions) are considered budgetary?

Budgetary institutions include one of the types of non-profit organizations - institutions financed in whole or in part from budgets of all levels based on estimates of income and expenses.

The main features and organizational and legal forms of budgetary institutions are provided for in legislative and regulations. Thus, Article 50 of the Civil Code of the Russian Federation establishes that non-profit organizations can carry out entrepreneurial activities insofar as they serve the goals for which these organizations were created and are consistent with these goals.

The legal status of a budgetary institution is determined by its constituent documents (charter or regulations).

The constituent documents of a budgetary institution determine its name, nature of activity, organizational and legal form, procedure for establishment, subject and purposes of activity, sources of formation of property and other provisions provided for by Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”. In addition, a budgetary institution includes an institution created by federal executive authorities, bodies of constituent entities of the Russian Federation, local self-government bodies to carry out managerial, socio-cultural and other functions of a non-profit nature and financed from the relevant budgets.

A prerequisite for a budgetary institution is the financing of activities from budget funds and maintaining accounting records for the execution of estimates of income and expenses according to the Chart of Accounts approved by the Ministry of Finance of Russia for budgetary institutions, and drawing up estimates of income and expenses in accordance with the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated 06.01. 98 N 1n “On the budget classification of the Russian Federation”, taking into account changes and additions. The preparation of annual, quarterly and monthly financial statements is carried out in accordance with the letter of the Ministry of Finance of Russia dated February 15, 1993 N 12 “On the procedure for drawing up annual, quarterly and monthly financial statements by institutions and organizations on the budget,” taking into account changes and additions. Execution of estimates of income and expenses of a budgetary institution is carried out both at the expense of the budget and at the expense of extra-budgetary sources (entrepreneurial activities) in accordance with the economic classification of budget expenses in accordance with the draft Instructions of the Ministry of Finance of Russia on the attribution of expenses to the relevant items and sub-items of the economic classification of budget expenses, which have currently been developed and are being approved by the leadership of the Russian Ministry of Finance.

Income of budgetary institutions received from the provision of paid services legal and individuals, are income from business activities (except for income received by budgetary state and municipal museums, libraries, philharmonic groups, theaters, archival institutions, circuses, zoos, botanical gardens, dendrological parks and national reserves received from their main activities), if the institutions conduct accounting according to the Chart of Accounts approved by the Ministry of Finance of Russia for budgetary institutions.

Taxpayers

Payers of income tax (based on the peculiarities of accounting) are budgetary institutions that receive income from business activities, which, in accordance with the constituent documents, are granted the right to carry out income-generating activities: provision of paid services, performance of work, other operations, etc.; scientific institutions financed from the budget and carrying out research and development work under contracts; budgetary institutions engaged in entrepreneurial activities and operating in new economic conditions.

Object of taxation and procedure for calculating taxable profit

The tax base of budgetary institutions financed from the federal budget and other levels of the budget and maintaining accounting records in the traditional manner is defined as the difference between the amount of income received from the sale of completed work, services, and other operations without value added tax and excise taxes (cash expenses for cash, payment documents) and actual expenses included in the list of expenses by articles and subarticles of the economic classification of expenses of the budgets of the Russian Federation.

The distribution of actual expenses (utilities, communication services, transportation costs for the transportation of administrative and managerial personnel) between budgetary and entrepreneurial activities is carried out in proportion to the amount of funds received from entrepreneurial activities in the total amount of funds (including budgetary ones). This procedure applies both to budgetary institutions transferred to new business conditions, financed by all levels of budgets, and to institutions operating in the traditional manner, that is, not transferred.

The principle of proportional distribution of expenses between budget and business activities applies only to three items of economic classification of expenses: 110700 “Payment for utilities”, 110600 “Payment for communication services”, 110500 “Payment transport services" For other economic items of expenditure, accounting is carried out separately for both budgetary and entrepreneurial activities.

The proportional method does not apply to budgetary institutions financed from the federal budget and operating in new economic conditions (letter of the Ministry of Finance of Russia dated 02.08.95 N 82), with the exception of the distribution between budgetary and entrepreneurial activities of actual expenses for utilities, communication services, and transportation costs for transportation of administrative and management personnel. Such budgetary institutions must keep separate records of income and expenses for each type of business activity.

For budgetary institutions engaged in entrepreneurial activities and serviced by centralized accounting departments created at large budgetary institutions (hospitals), as well as under the executive authority of a constituent entity of the Russian Federation or local government, income tax is calculated by centralized accounting departments from the amount of excess income over expenses for business activities based on the total amount of income and expenses for all specified budgetary institutions and is paid to the tax authority at the place of registration of the authority where the centralized accounting department was created.

When determining specific gravity income (with proportional calculation) received from entrepreneurial activity, the total volume of income does not take into account target, as well as non-operating income (income received in the form of bank interest on funds located in current, deposit accounts; income received from leasing property ; exchange rate differences, etc.).

Income from leasing property of scientific organizations, educational institutions, healthcare institutions, state museums, government agencies culture and art, financed from the federal budget in accordance with Art. 30 of the Federal Law of February 22, 1999 N 36-FZ “On the Federal Budget for 1999” are reflected in the estimates of income and expenses of these organizations and are fully used by the latter as an additional source of budget financing for the maintenance and development of their material and technical base.

The targeted funds listed in Instruction No. 48 are not included in taxable income, and expenses from targeted funds are also not reflected in the amount of expenses to determine the taxable base.

Funds received by budgetary educational institutions in the reporting period, but relating to the following reporting periods (for example, fees for the entire period of study (year, 5 years), are recorded in subaccount 157 “Settlements with buyers and customers.” These funds are subject to inclusion in tax base at the beginning of the reporting period to which they relate.

Expenses from such funds are reflected in subaccount 210 “Expenses for distribution” and are subject to attribution to expenses of the period to which they relate.

Income not taken into account for tax purposes

As part of the income and expenses of budgetary institutions, budgetary allocations are not taken into account when taxing, as well as funds received as fees for the use of dormitories at higher and secondary special education institutions. educational institutions, fees for maintaining children in preschool institutions, which are funds for financing the current maintenance of institutions, their individual expense items planned in a single cost estimate of a budget institution.

It should be borne in mind that when calculating taxable profit (the amount of excess income over expenses) of budgetary institutions, the cost of gratuitously received fixed assets is not taken into account: equipment, other property used for their intended purpose in carrying out their main activities.

Basic and other material assets are transferred free of charge, as a rule, to budgetary institutions of the same system, due to their uselessness, obsolescence, completing science topics without receiving any benefit in return.

The procedure for submitting reports to the tax authorities

Attention should be paid to changes in the deadlines for the submission of income tax reports by budgetary institutions and the payment of this tax to the budget.

Income tax calculations are submitted by budgetary institutions on a quarterly accrual basis from the beginning of the year no later than the 30th day of the month following the reporting quarter, and for the year - no later than March 15 of the following year.

Accounting reports on the execution of estimates of income and expenses by budgetary institutions are not submitted to the tax authorities.

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What are budgetary organizations

Speaking about budgetary institutions, it is worth understanding that these are organizations that were created by state authorities or local governments.

Their goal is to implement socio-cultural, managerial, scientific, technical and other functions that are non-profit in nature and financed by the state budget. An estimate of income and expenses is used as such financing.

Signs of a budget institution

In order to accurately determine which organizations are budgetary, it is necessary to focus on certain characteristics:

The founders are the bodies of the constituent entities and state authorities of the Russian Federation, as well as local government bodies. In turn, various economic entities, for example, cooperatives and joint-stock companies, do not have the opportunity to create budgetary organizations.
As the key purpose of creating such an organization, only non-commercial functions should be displayed in the documentation. But this does not mean that the provision of paid services is prohibited, as well as the receipt of certain income. The bottom line is that quite a lot of budgetary institutions, through the implementation various types paid activities receive the funds necessary for sustainable development. But, as mentioned above, making a profit cannot serve as the main task of a budget-type institution.

At the core financial planning is an estimate of income and expenses. This document must be completed before the start of the financial year. Accounting in budgetary organizations also involves drawing up a balance sheet of the executive estimate at the end of the reporting period.
Financing of a budgetary institution must be carried out from the resources of the state or municipal budget. But the interesting fact is that government funding does not yet make the organization budgetary. The fact is that this type of financing can be carried out in relation to some commercial structures. We are talking about large purchases of certain goods to ensure state and municipal purposes, as well as grants, subsidies, subventions and other types of financial support.

Thus, the status of a budgetary organization is assigned to that institution that combines all the above characteristics.

Types of budget organizations

Such institutions may have some differences, which allows them to be classified in a certain way.

If we take into account the functions that budgetary organizations perform, we can distinguish the following types:

Judicial power. These are the supreme, constitutional, supreme arbitration, as well as courts of general jurisdiction.
Local and state self-government. This group includes the Committee on Military-Technical Cooperation with Other States, Federal service for bankruptcy and financial recovery, Ministry of Finance of the Russian Federation, etc.
International activities. These are representative offices abroad and embassies.

Budgetary organizations can also be divided depending on the source of funding:

At the expense of budget funds of the constituent entities of the Russian Federation.
At the expense of the Federal budget.
Funded through local budget resources.

Budget organization accounts

In order for such institutions to be able to fully use the funds allocated from the state budget, they need to open special accounts. This is done at the Federal Treasury. Budget institutions do not have the right to service their accounts in commercial banks. This provision is clearly defined by the legislation of the Russian Federation.

Moreover, each recipient of funds from the local or state budget, being a federal budgetary organization, can use and receive funds from profitable activities only subject to appropriate permission from those structures that act as a source of financing.

There are also separate accounts that record accountable funds used for expenses on business trips, transportation, public utilities, wages and other needs.

Accounting for monetary documents

In this case goes We are talking about the situation when the organization’s budget funds are used for advance payment. We are talking about cards and coupons for paying for oil and gasoline. Monetary documents include state duty stamps, vouchers to sanatoriums and holiday homes, which were paid for by a government agency, food coupons, etc.

As accounts for recording such documents, it is worth considering incoming and outgoing cash orders, which, in turn, are subject to mandatory recording in the appropriate journal.

These documents and data on their accounting are located at the cash desk of the budget organization, which undergoes an annual inventory.

Basic accounting requirements

Initially, it is worth taking into account the law “On Accounting”. It contains the basic requirements regarding the accounting form of a budgetary organization:

property that is the property of the organization must be taken into account separately from the property of other legal entities located in this institution;
accounting in budgetary organizations is carried out only in rubles;
keeping records must be mandatory and continuous from the moment of registration of the institution until the moment of its final liquidation;
any inventory results and business transactions must be recorded in accounting accounts in a timely manner;
primary accounting documents drawn up at the time of a business transaction or immediately after its completion can be considered as the basis for recording in accounting registers;
Those costs associated with capital investments or production of products are taken into account separately.

Objects and tasks of budget accounting

This type of accounting is understood as accounting of the cost estimates of the institution and the budget executor.

As objects on which this type accounting is oriented, the following categories can be distinguished:

cash held in banks;
reserves and funds created in budgets during their execution;
budget expenses and revenues;

material assets of institutions;
funds in settlements between budgets.

This type of accounting is used as a means of monitoring the budget execution process and allows for the rational distribution of national income in order to expand reproduction.

Budget accounting also has certain tasks:

identification of additional income and mobilization of funds to the budget;
property protection;
compliance with a strict regime of savings and budgetary and financial discipline when spending the institution's resources.

What should the accounting service of a budget organization do?

The organization of budget accounting in a state-funded institution implies the reflection of all business transactions and the assessment of property. If the accounting policy changes compared to the previous reporting period, then this fact must be confirmed by relevant documents in the financial statements. It is also important to ensure that the organization’s expenses and income are correctly correlated in relation to the reporting periods.

Accounting must also perform such tasks as monitoring the implementation of estimates, the safety of inventory, cash, as well as the state of settlements with creditors and debtors.

Budgetary institutions, as you can see, differ significantly from commercial organizations. At the same time, they are focused on fundamentally different tasks.