The work of authorities in the aspect of development public institutions and the solution of managerial tasks is largely carried out through budgetary institutions functioning at various levels. These are schools, kindergartens and other educational structures, medical institutions, various career guidance centers and many other social significant organizations. What are the characteristics of public institutions? What are the principles on which accounting is carried out and taxes calculated? What are the nuances of using terms that reflect possible options institutions of 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 concept of "budgetary organizations" is identified with the term "state institutions". However, the latter, in connection with relatively recent reforms in the public administration system, in some cases take a narrower interpretation. In the article we will study the circumstances that determine this.

Classification of institutions

The main types of state institutions are state-owned, autonomous, and also budgetary. There are three main criteria by which the three indicated differ from each other. First, there are obligations. Secondly, there are functions. Thirdly, it is specific financial support and money management. Consider the features of each of the criteria.

State institutions classified as state institutions are responsible for their obligations, based on the available Money. If they are not enough, then the corresponding duties 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 down - is liable for existing obligations with the property that it uses through operational management (including that acquired at the expense of proceeds from entrepreneurial activity), as well as real estate. Autonomous in terms of their obligations are responsible for any property, except for real estate (and also that which belongs to the type of "especially valuable").

Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Consider the relevant specifics of the distinction for each type of organization. State institutions are called upon to perform mainly state and municipal functions, as well as to provide services both in relation to individuals and legal entities. In turn, the activities of a budgetary organization, as well as an autonomous one, should be focused only on service. State and municipal functions of this type institutions do not have to comply.

The third criterion reflects the financial aspect of the work of state organizations. First of all, it can be expressed in terms of sources of core funding. In the case of autonomous and budgetary organizations, these are subsidies, and for state-owned institutions, an appropriate budget estimate is provided.

Incomes that go to government agencies at the expense of independent activity (we will also study this aspect - a little later) are also subject to distribution within the framework of dissimilar rules. In the case of an autonomous or budgetary institution - they go to the independent use of the organization, as for state-owned state structures - they are transferred to the budget. We also note that budgetary and state-owned institutions can have settlement accounts only with the Federal Treasury, and autonomous ones - also with commercial banks.

The nuances of classification

At the same time, as lawyers note, there are no legal norms in Russian laws that would establish criteria by which the concepts of state "functions" and "services" should be distinguished. However, in some legal acts one can still find relevant guidelines. In particular, on the basis of the wording of Decree of the President of the Russian Federation No. 314 dated March 09, 2004, which addresses the issues of the executive bodies power, it can be assumed that the key difference is whether there is or is not in the activities of the organization the exercise of political or administrative powers. Such as, for example, control, issuance of licenses, supervision, etc.

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

We also note that in some cases the term "budgetary organization" is identified with the concept of "municipal institution". Strictly speaking, there is no particular error here. Simply because the activities of this kind of organizations are possible due to funding 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 term "municipal institution" and "state organization". Why? The matter is that according to the Russian legislation, the state and municipal authorities are independent.

Thus, the term "budget 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 state institutions. The terms "state organization" and "municipal institution" should be equated with caution. Only if the relevant context does not imply the possibility of dual understanding. Of course, in all official documents terms should be applied based on the actual type of organization, determined by who the founder is. This is always spelled out on paper, in the relevant title documents.

State institution or state enterprise?

We said above that the term "public institutions" is synonymous with the concept of "budget organizations". Examples of structures, at the same time, in which the state takes part, can be very different - there are, in particular, state-owned enterprises, state-owned banks. Are they budget organizations? No. are not. Because typically budgetary institutions should be characterized by a combination of the following three features:

• the main activity profile of organizations is not related to commercial activities;
• the founder of the structure is the Russian Federation, its subject or municipality;
• the main source of financing the work of the institution is the budget of the corresponding level.

Thus, there are the terms "state 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 such structures as Sberbank or Rosatom, then it is quite acceptable to call them "organizations", but not "institutions" in any way, since their activities, at least, do not fully correspond to the first and third signs. Moreover, the term "state enterprise" is more suitable for Rosatom, since this structure employed in the "real sector".

The activities of Sberbank are mainly commercial - issuing loans, servicing accounts, as well as Rosatom, which receives proceeds from the implementation of core projects related mainly 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 Department of the Fund social insurance in the Republic of Bashkortostan, it is more appropriate to call it a "state institution".

What kind of correlation of terms is most correct? It can be assumed that "Public institution" is always an "organization", but very 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 state 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 budgetary organization cannot receive loans from banks and other financial institutions. In turn, a state 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 the relevant obligations may be ensured by the limits of budgetary funds, and also provides for the founder. One of the most obvious classifying criteria is the geographical reference of the structure. For example, budgetary and most other settlements are usually referred to as belonging to the corresponding district or territorial authority. In turn, the name of state-owned enterprises may indicate belonging to any legal form- for example, to a joint-stock company.

Who are the founders?

Who establishes the state budgetary organization? It all 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 here the founder is the subject - region, territory, republic. In the case of municipal structures - a locality. There is a feature that characterizes the budget and other cities of federal subordination. In them, the municipal unit, as a rule, is not the settlement itself as a whole, but its individual administrative parts - in Moscow, these are, for example, districts. It should be noted that a budgetary organization can have only one founder, functioning at a specific level.

Types of activities of budgetary organizations

What types of activities are usually carried out by municipal and state institutions (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 exercise the powers of various bodies. Thus, the activities of a budgetary organization must correspond to the goals that the structure that established them faces. Its specific types should be indicated in the Charter of the institution. 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 another body (or to another level of power). All these rules are also relevant for municipal structures. In principle, the legislation governing the activities of all budgetary, in a broad sense, organizations, as a whole, is rather uniform. In some legal sources, the same norms can be simultaneously directed to those functioning both at the federal, and at the regional or local level.

We also note that a state or municipal budgetary organization can conduct activities that complement the main one, but are dissimilar to it due to typical features. As a rule, we are talking about entrepreneurial activities. About doing "business", about commercial earnings. Which, by virtue of their characteristics, are really far from the exercise of power and the provision of services to citizens. However, the external activities in question must be consistent with the goals for which the institution was created. And therefore, the types of "business" of budgetary organizations should also be indicated in the relevant constituent documents.

What kind of entrepreneurial activities can budgetary 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, selling stationery.

Financial aspect

(organizations owned by the state, but of a commercial type assume self-sufficiency) structures, as a rule, are carried out at the expense of the treasury - federal, regional, municipal. Also, cash receipts can appear at the expense of "business" - additional activities, as well as through sponsorship. But, as a rule, the main funding channel - at the appropriate level - is municipal, regional or federal. The management of disposable funds in relation to the main functional activities of the institution is reflected in a special document - a financial plan. economic activity. Note that it is needed only for two types of organizations - "autonomous" and "budget". For "state" it is required to draw up another document - an estimate of income and expenses. The founder of the organization, in accordance with the provisions of the relevant laws, must establish the procedure for compiling and providing such sources.

Taxation

Above we said that, despite the fact that state (or municipal) institutions and organizations are budgetary, they can still conduct a kind of "business". The income received at the same time, as well as in the case of the activities of commercial firms, is taxed. What rules are used to calculate it?

As soon as the client of the "commercial profile" who applied to the institution, or the recipient of the service makes payment, the fact of receipt of funds for current account or the Federal Treasury.

The current tax legislation of the Russian Federation assumes that the institution must pay from the proceeds several (if applicable, based on the specifics of specific areas of activity) fees that currently exist. First of all, we are talking about income tax. Regarding it, the object of taxation is the entire amount of proceeds received on the settlement accounts of the organization, reduced, at the same time, by the expenses incurred. Sources of income can be different - we have given a few examples above. At the same time, revenues within the framework of budget financing, as well as other types of targeted revenues - 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 deducted to the federal budget. Reporting periods - the first quarter, half a year, and also nine months.

Accounting

The next aspect of activity public institutions- accounting. Salary in a budgetary organization, income from "businesses", as well as sponsorship - all this is taken into account through accounting mechanisms. The rules and regulations relating to 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 are the details regarding this direction activities of institutions, can be noted?

Above we said that the property of budgetary organizations is in operational management. It is interesting that, according to the norms of 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 the work of state institutions, as some experts believe, one can observe the case of the realization of property 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. For each type of institution they are different. must use chart of accounts budget accounting, also normalized by the relevant Order of the Ministry of Finance. Work in a budgetary organization of an accountant, obviously, involves a very high level responsibility.

Income and expenses

What kind of income and expenses can appear in the reporting and accounting documents of state institutions? What is the specificity of their fixation in the relevant sources? With regard to budgetary institutions, expenditures can only be classified on the following grounds:

• wages under employment contracts;
• transfer of contributions to the PFR, FSS, MHIF for employees;
• statutory transfers;
• issuance of travel and other payments to employees;
• payment for goods and services in accordance with contracts of municipal or state type, as well as estimates.

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

Instruction of the State Tax Service of Russia dated 20.08.98 N 48 “On the procedure for calculating and paying income tax to the budget by budgetary organizations (institutions) and submitting reports to tax authorities”

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

What organizations (institutions) are budgetary?

TO budget institutions refers to one of the types of non-profit organizations - institutions funded in whole or in part from the budgets of all levels on the basis of estimates of income and expenses.

The main features and organizational and legal forms of budgetary institutions are provided for in legislative and regulatory acts. Thus, Article 50 of the Civil Code Russian Federation It has been established that non-profit organizations can carry out entrepreneurial activity only in so far as it serves the achievement of the goals for which these organizations were created, and corresponding to these goals.

The legal status of a budget institution is determined by its founding documents(charter or regulation).

The constituent documents of a budgetary institution determine its name, nature of activity, organizational and legal form, procedure for establishment, subject and goals of activity, sources of formation of property and other provisions provided for by Federal Law No. In addition, a budgetary institution includes an institution established by federal executive bodies, bodies of constituent entities of the Russian Federation, local self-government bodies for the implementation of managerial, socio-cultural and other functions of a non-commercial nature and financed from the relevant budgets.

A prerequisite of a budgetary institution is to finance activities at the expense of budget funds and maintain 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”, subject to amendments 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 compiling annual, quarterly and monthly financial statements by institutions and organizations that are on the budget”, subject to changes and additions. The 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 extrabudgetary sources (business activities) in accordance with the economic classification of budget expenditures in accordance with the draft Instructions of the Ministry of Finance of Russia on attributing expenditures to the corresponding items and sub-items of the economic classification of budget expenditures, which are currently developed and are being approved by the leadership of the Ministry of Finance of Russia.

Income of budgetary institutions received from the provision of paid services legal entities and individuals are income from entrepreneurial 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 institutions maintain accounting records according to the Chart of Accounts approved by the Ministry of Finance of Russia for budgetary institutions.

Tax payers

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

The object of taxation and the procedure for calculating taxable profit

The taxable base of budgetary institutions financed from the federal budget and other levels of the budget and keeping accounting records in the traditional manner is determined as the difference between the amount of income received from the sale of work performed, services, and other operations without value added tax and excises (cash expenditure on cash, payment documents) and actual expenditures included in the list of expenditures by items and sub-items of the economic classification of expenditures of the budgets of the Russian Federation.

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

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

The proportional method does not apply to budgetary institutions financed from the federal budget and operating in the 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 costs for utilities, communication services, and transportation costs for the transportation of administrative and managerial personnel. Such budgetary institutions must keep separate records of income and expenses for each type of entrepreneurial activity.

For budgetary institutions engaged in entrepreneurial activities and serviced by centralized accounting departments established 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 entrepreneurial activity based on the total amount of income and expenses for all these budgetary institutions and is paid to the tax authority at the place of registration of the body at which centralized accounting was created.

When determining specific gravity income (in case of pro rata calculation) received from entrepreneurial activity, the total amount of income does not include targeted, as well as non-operating income (income received in the form of bank interest on funds held on settlement, deposit accounts; income received from the lease of property exchange rate differences, etc.).

Income from leasing property of scientific organizations, educational institutions, healthcare institutions, state museums, public institutions of 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 additional source budget financing for the maintenance and development of its material and technical base.

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

Funds received from the budget educational institutions in the reporting period, but related to the following reporting periods (for example, fees for the entire period of study (one year, 5 years) are recorded on sub-account 157 “Settlements with buyers and customers.” These funds are subject to taxation upon the onset of the reporting period to which they refer.

Expenses at the expense of such funds are reflected in the accounting on sub-account 210 “Expenses for distribution” and are subject to attribution to expenses of the period to which they relate.

Income not tax deductible

As part of the income and expenses of budgetary institutions, budgetary appropriations, as well as funds received as fees for the use of dormitories at higher and secondary special educational institutions, payments for the maintenance of children in preschool institutions, which are funds for financing the current maintenance of institutions, their individual items of expenditure planned in a single cost estimate of a budgetary institution.

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

Fixed and other material assets are transferred free of charge, as a rule, to budgetary institutions of one 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 the change in the deadlines for the submission by budgetary institutions of reporting on income tax and payment of this tax to the budget.

Calculation of income tax is submitted by budgetary institutions on a quarterly cumulative basis from the beginning of the year no later than the 30th day of the month following the reporting quarter, and based on the results for the year - no later than March 15 of the next year.

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

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

ReportElesina Natalia, gr.432Budget organizations State-financed organization- an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of state extra-budgetary funds on the basis of income estimates and expenses. It is financed from the budget of any level and does not conduct independent economic activity, but has an estimate of budget expenditures received from higher authorities. Organizations endowed with state or municipal property on the basis of the right of operational management and not having the status of a federal state-owned enterprise, for the purposes of this Code, are recognized as budgetary institutions.

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

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

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

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

The activities of budgetary organizations of a subject of the Russian Federation can be conditionally divided into the conduct of economic activities, the performance of regulatory functions and administration functions. In some cases, budgetary organizations combine different kinds activities (provide various types of budgetary services).

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

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

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). At the heart of the financial relations of a budgetary organization are relations regarding the movement of funds between various participants in social production.

The main monetary relations arising in a budgetary organization:

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

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

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

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

5. Monetary relations with other business entities - monetary relations with buyers, suppliers, transport organizations, telegraph, construction and installation organizations, related to settlements with customers, but in terms of payments, this is the most large group money relations. This group is the most important because it is forming live money. When commercial enterprises interact, national income and proceeds from the sale of products are created, which are at the disposal of the enterprise. And budgetary organizations and most of them carry out managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature. Although some budget organizations have the right to engage in certain types of commercial activities, however, their contribution to the national income is negligible.

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

The main functions of the finance of budgetary organizations:

1. Distribution

2. Control

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

A budgetary institution is characterized by the following features:

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

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

Currently, the determining criterion is the source of funding for payments wages from the 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 Scale (UTS) and those who receive payment directly from a particular budget. These payments, of course, are included in the "Expenses" item of these budgets.

In some legislative acts contains definitions according to which employees of the public sector are recognized as those individuals, which are in labor relations with budgetary organizations and receive a salary taking into account the salaries established on the basis of the UTS.

Who is the budget

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

In addition to employees of federal government agencies, such as tax office, treasury, customs service, etc., which include education and health workers, social services, culture or science.

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

For those who can consider themselves a public sector employee, 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.