55. Types of state (municipal) institutions
Federal Law No. 83-FZ dated 05/08/2010 defines three types of state. (municipal) institutions: state-owned, budgetary and autonomous institutions.
All three types of institutions are state. or municipal, and differ in the degree of financial and economic independence and independence from the state.
State institution is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of bodies provided for by the legislation of the Russian Federation state power(state bodies) or local government bodies and the financial support of whose activities is carried out at the expense of the corresponding budget on the basis of the budget estimate. A government institution is responsible for its obligations with the funds at its disposal. If the specified funds are insufficient, the owner of its property bears subsidiary liability for the obligations of such an institution. A government institution may carry out income-generating activities in accordance with its constituent documents. Income received from specified activities, enter the corresponding budget of the budget system of the Russian Federation and are the income of this budget. The conclusion of state (municipal) contracts and other civil law agreements is carried out by a state institution on behalf of a public legal entity. Placement of orders for the supply of goods, performance of work and provision of services is carried out in the manner established for placing orders for state (municipal) needs. Personal accounts are opened for government institutions in the Federal Treasury.
State-financed organization is a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of government bodies ( government agencies) or local government bodies in the field of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas. A budgetary institution is responsible for its obligations with all the property it has under the right of operational management, both assigned to the budgetary institution by the owner of the property, and acquired from income received from income-generating activities, with the exception of particularly valuable movable property assigned to a budgetary institution by the owner of this property or acquired by the budgetary institution at the expense of funds allocated by the owner of the property of the budgetary institution, as well as real estate. The owner of the property of a budgetary institution is not liable for the obligations of the budgetary institution. A budgetary institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. Income received from these activities and property acquired from these incomes are at the independent disposal of the budgetary institution. The conclusion of contracts and other civil agreements is carried out by the budgetary institution on its own behalf. Placement of orders for the supply of goods, performance of work and provision of services is carried out by a budgetary institution in the manner established for placing orders for state (municipal) needs. Facial accounts are opened for budgetary institutions in the Federal Treasury.
Autonomous 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, provide services in order to exercise the powers of state authorities and the powers of local government bodies provided for by the legislation of the Russian Federation in the field of science, education, healthcare, culture, social protection, employment population, physical culture and sports, as well as in other areas in cases established by federal laws. An autonomous institution is responsible for its obligations with all property under its right of operational management, with the exception of real estate and especially valuable movable property assigned to the autonomous institution by the owner this property or acquired by an autonomous institution at the expense of funds allocated by such owner. The owner of the property of an autonomous institution is not liable for the obligations of the autonomous institution. An autonomous institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. Income received from these activities and property acquired from these incomes are at the independent disposal of the autonomous institution. The conclusion of civil contracts is carried out by an autonomous institution on its own behalf. The requirements established for placing orders for state (municipal) needs do not apply to autonomous institutions when they enter into contracts for the supply of goods, performance of work and provision of services. Autonomous institutions have the right to open accounts with credit institutions or personal accounts, respectively, with territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation and municipalities. The opening of personal accounts for autonomous institutions in the territorial bodies of the Federal Treasury and the maintenance of these accounts are carried out in the manner established by the Federal Treasury, on the basis of agreements concluded by the founders of autonomous institutions with the territorial bodies of the Federal Treasury.
An enterprise is an autonomous business entity that is established and operates on the basis of existing national legislation to produce products, provide services and perform work.
The two main goals of its functioning are to satisfy emerging needs and make a profit. One of the forms of activity is municipal enterprise. Its main features will be discussed in this article.
Categories of economic entities
According to the Civil Code of the Russian Federation, there are actually three large groups commercial organizations:
- Economic company, or partnership.
- Production cooperative.
- Unitary state or municipal enterprise.
The first group includes the largest number of subcategories:
- Complete society.
- Limited partnership.
- Company with additional liability.
- OJSC and CJSC.
A cooperative is an association of citizens on a voluntary basis for joint economic activities. Each member personally participates in the work and makes a share contribution. All participants in this organization bear joint responsibility. This means that profits are distributed in proportion to labor input. Upon liquidation production cooperative all remaining property is distributed among employees according to a similar principle.
State and municipal enterprise: main features
The last category includes unitary business entities. A municipal enterprise is a special type commercial organization, in which ownership of property is not assigned to an individual. Therefore, such a subject of economic activity is called unitary. Its property is not distributed into shares and shares, including among people who work on it. According to the Civil Code of the Russian Federation, a municipal enterprise is always unitary. Moreover, this form is typical exclusively for similar business entities created by state or local government bodies.
Non-profit organizations
In addition to the listed business entities aimed at profit, voluntary civil associations can be created under Russian legislation. The state can also establish them. The following main types of non-profit associations are distinguished:
- Consumer cooperative.
- Religious or social organization.
- Fund.
- An institution, including a municipal one.
- Association or union.
Thus, a municipal institution and a municipal enterprise are the two main ways in which the state can carry out economic activity. What it is correctly called depends on whether it makes a profit and for what purposes it was created.
Forms of municipal enterprises
All unitary economic entities are usually divided into two types. All government institutions can be classified as one of them.
The first includes enterprises with the right of economic management. This means that he has the legal opportunity to own, use and dispose of property within the limits established by law. This state of affairs is more preferable, since in this case you can independently determine your strategy and set goals and daily tasks that correspond to it.
A municipal unitary enterprise with the right of operational management is much more dependent on the state. It can own, use and dispose of all property, but only within predetermined limits. defines its goals and objectives, which are not subject to change. This species has much less independence in management.
Creation process and work
A municipal unitary enterprise begins operations by decision of a state body. The Government of the Russian Federation can also create on the basis of property in its ownership. The founding document is the charter. A state or municipal body is liable if the property of the enterprise it created is insufficient. The head is fully accountable to the Government of the Russian Federation represented by its authorized bodies.
Basic provisions
According to Article 52 of the Civil Code of the Russian Federation, a unitary enterprise is a business entity that is not endowed with the right of ownership of the property registered with it. Its charter must necessarily include two points:
- Subject and purpose of the activity.
- Magnitude authorized capital and sources of its financing.
The company name must necessarily contain an indication of state ownership. For obligations, a unitary enterprise is liable with all its property, but cannot act as a pledge or become insolvent as a result of the bankruptcy of its owner. In the Russian Federation there is a special Federal Law that describes just such business entities.
Opportunities for operational and complete management
Any municipal enterprise is created on the basis of a decision of a local government body. It is they who approve its charter. Fund size unitary enterprise with the right of economic management must be fully financed before its registration. If the size of net assets at the end of the year is less than the authorized capital, then authorized body obliged to track this situation and reduce it. Notification of changes in the value of the fund is sent to all creditors who may require the enterprise to fulfill its obligations ahead of schedule. The owner is not liable for obligations, except for the cases described in Article 56 of the Civil Code of the Russian Federation.
Unitary enterprises with the right of operational management are created by government decision. Federal property is assigned to them as their property. The founding document is also the charter. The main difference is that if there is insufficient property, the state is liable for its obligations. Accordingly, reorganization and liquidation are carried out only by decision of the Government of the Russian Federation.
In accordance with Federal Law No. 83-FZ dated 05/08/2010. “On amendments to certain legislative acts in connection with the improvement legal status state (municipal) institutions" there are three types of state medical institutions.
Three types of GMU:
1. government institutions
2. autonomous institutions
In connection with the entry into force of Federal Law No. 83-FZ, the legal regulation of these types of institutions is also changing. If previously all institutions carried out their activities in accordance with the Budget Code of the Russian Federation, now the activities of government institutions are regulated by Art. 161 of the Budget Code of the Russian Federation, the activities of budgetary institutions by Federal Law No. 7-FZ “On Non-Profit Organizations”, the activities of autonomous institutions by Federal Law No. 174-FZ “On Autonomous Institutions”.
In accordance with Federal Law No. 7-FZ, a budgetary institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, government bodies (state bodies) or local bodies self-government in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.
A budgetary institution carries out its activities in accordance with the subject and goals of its activities, determined in accordance with federal laws, other regulatory legal acts, municipal legal acts and the charter.
In accordance with Federal Law No. 174-FZ, an autonomous institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to exercise the powers of state authorities, the powers of local governments in the fields of science provided for by the legislation of the Russian Federation, education, healthcare, culture, media, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas).
Article 161 of the Budget Code of the Russian Federation defines the features of the legal status of government institutions
1. A government institution is under the jurisdiction of a government body (state body), a management body of a state extra-budgetary fund, a local government body exercising the budgetary powers of the main manager (administrator) of budgetary funds, unless otherwise established by the legislation of the Russian Federation.
The interaction of a state-owned institution, when exercising budgetary powers as a recipient of budgetary funds, with the main manager (administrator) of budgetary funds, under whose jurisdiction it is located, is carried out in accordance with this Code.
2. Financial support for the activities of a government institution is carried out at the expense of the corresponding budget of the budget system of the Russian Federation and on the basis of budget estimates.
3. A government institution may carry out income-generating activities only if such a right is provided for in its constituent document. Income received from these activities goes to the corresponding budget of the budget system of the Russian Federation.
4. A government institution carries out operations with budget funds through personal accounts opened to it in accordance with this Code.
5. The conclusion and payment by a treasury institution of state (municipal) contracts and other agreements subject to execution at the expense of budgetary funds are made on behalf of the Russian Federation, a constituent entity of the Russian Federation, a municipality within the limits of budget obligations communicated to the treasury institution, unless otherwise established by this Code , and taking into account accepted and unfulfilled obligations.
Violation by a government institution of the requirements of this paragraph when concluding state (municipal) contracts and other agreements is grounds for their recognition by the court as invalid at the claim of a public authority (state body), a management body of a state extra-budgetary fund, a local government body exercising the budgetary powers of the main manager (manager). ) budget funds under the jurisdiction of this government institution.
6. In the event of a decrease in a government institution as a recipient of budget funds by the main manager (manager) of budget funds of the previously established limits of budget obligations, leading to the impossibility of the government institution fulfilling budget obligations arising from the state (municipal) contracts concluded by it, other agreements, the government institution must ensure agreement, in accordance with the legislation of the Russian Federation on placing orders for state and municipal needs, of new conditions for the price and (or) quantity (volume) of goods (work, services) of state (municipal) contracts, other agreements.
A party to a state (municipal) contract or other agreement has the right to demand from a government institution compensation only for damage actually incurred directly caused by a change in the terms of the state (municipal) contract or other agreement.
7. If the limits of budgetary obligations provided to a treasury institution for the fulfillment of its monetary obligations are insufficient, a state authority (state body), a management body of a state extra-budgetary fund, a local government body is responsible for such obligations on behalf of the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity. , a local administration body that exercises the budgetary powers of the main manager of budgetary funds, which is in charge of the corresponding government institution.
8. The state institution independently acts in court as a plaintiff and defendant.
9. The government institution ensures the fulfillment of monetary obligations specified in executive document, in accordance with this Code.
10. A government institution does not have the right to provide and receive credits (loans) or purchase securities. Subsidies and budget loans are not provided to government institutions.
11. The provisions established by this article apply to government bodies (state bodies), local government bodies ( municipal authorities) and management bodies of state extra-budgetary funds, taking into account the provisions of the budget legislation of the Russian Federation establishing the powers of these bodies.
state (municipal) task - a document establishing requirements for the composition, quality and (or) volume (content), conditions, procedure and results of the provision of state (municipal) services (performance of work); (see text in the previous edition
In connection with the budget reform (entry into force of Federal Law No. 83), the financial support for the activities of the State Medical University is also changing. As before, only government institutions are financed according to estimates of income and expenses. And autonomous and budgetary institutions receive subsidies to fulfill state (municipal) tasks for the provision of state (municipal) services.
In accordance with Art. 6 of the Budget Code of the Russian Federation, a state task is understood as a document establishing requirements for the quality, composition and (or) volume (content), conditions, procedure and results of the provision of state (municipal) services (work performed)
Article 69.2. State (municipal) task
1. The state (municipal) task must contain:
(see text in the previous edition)
indicators characterizing the quality and (or) volume (content) of government (municipal) services provided (work performed);
(see text in the previous edition)
the procedure for monitoring the execution of a state (municipal) task, including the conditions and procedure for its early termination;
requirements for reporting on the execution of state (municipal) assignments.
The state (municipal) assignment for the provision of state (municipal) services to individuals and legal entities must also contain:
the procedure for providing relevant services;
maximum prices (tariffs) for payment of relevant services by individuals or legal entities in cases where the legislation of the Russian Federation provides for their provision on on a paid basis, or the procedure for establishing the indicated prices (tariffs) in cases established by the legislation of the Russian Federation.
(see text in the previous edition)
2. Indicators of the state (municipal) task are used when drawing up draft budgets for planning budget allocations for the provision of state (municipal) services (performance of work), drawing up a budget estimate for a government institution, as well as to determine the volume of subsidies for the implementation of the state (municipal) task by budgetary or an autonomous institution.
(see text in the previous edition)
3. State (municipal) assignment for the provision of state (municipal) services (performance of work) federal agencies, institutions of a constituent entity of the Russian Federation, municipal institutions is formed in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the local administration of a municipal entity, for a period of up to one year in case of approval of the budget for the next financial year and for a period of up to three years in case of approval of the budget for the next financial year and planning period (with possible clarification when drawing up the draft budget).
(see text in the previous edition)
The state (municipal) task is formed for budgetary and autonomous institutions, as well as government institutions determined in accordance with the decision of the state authority (state body), local government body exercising budgetary powers as the main manager of budgetary funds.
4. Financial support for the implementation of state (municipal) tasks is carried out at the expense of the federal budget and state budgets off-budget funds of the Russian Federation, budgets of the constituent entities of the Russian Federation and budgets of territorial state extra-budgetary funds, local budgets in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, local administration.
Sources financial resources state (municipal) institutions:
2. Federal budget funds
3. Budget funds of a constituent entity of the Russian Federation
4. Local budget funds
5. Funds from state extra-budgetary funds
6. Income received from income-generating activities
7. Targeted funds.
It should be noted that the funds received by state institutions from income-generating activities completely go to the corresponding level of the budget, and the funds received by budgetary and autonomous institutions from income-generating activities are at their independent disposal.
The work of authorities in the aspect of the development of public institutions and decisions management tasks is largely carried out through budgetary institutions operating at various levels. These are schools, kindergartens and other types of educational structures, medical institutions, various kinds of career guidance centers and many other socially significant organizations. What are the characteristics of budgetary institutions? By what principles do they implement accounting and calculate taxes? What are the nuances of using terms that reflect possible options for establishing budgetary organizations?
What is a government agency?
To begin with, let’s define the common interpretations of the concepts in question. Government agencies- these 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 institutions. That is, those that are created at the level of individual settlements, districts or districts.
In a number of cases, the term “government institutions” is identified with the concept of “budgetary organizations”. However, the latter, in connection with relatively recent reforms in the public administration system, in some cases take a narrower interpretation. In this article we will study the circumstances that determine this.
Classification of institutions
The main types of government institutions are state-owned, autonomous, and budgetary. There are three main criteria by which the three mentioned differ from each other. First, there are obligations. Secondly, these are functions. Thirdly, this is the specificity of financial support and management in cash. Let's consider the features of each of the criteria.
State institutions classified as government institutions are responsible for their obligations based on available funds. If there are not enough of them, then the corresponding responsibilities are assigned to the owner of the organization. A budgetary institution - first of all, it is in this context that the interpretation of the term can be narrowed - is responsible for existing obligations with the property that it uses through operational management (including what was acquired from business proceeds), as well as real estate. Autonomous in terms of their obligations are responsible for any property other than real estate (as well as that which is of the “especially valuable” type).
Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Let us consider the relevant specifics of the distinction for each type of organization. State institutions are designed to perform mainly state and municipal functions, as well as to provide services for both individuals and legal entities. In turn, the activities of a budgetary organization, as well as an autonomous one, should be concentrated only on service. State and municipal functions of this type of institution should not be performed.
The third criterion reflects the financial aspect of the work of government organizations. First of all, it can be expressed in sources of core financing. In the case of autonomous and budgetary organizations These are subsidies, and for government institutions a corresponding budget estimate is provided.
Income that goes to government agencies into the account 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 organization’s independent use; as for state-owned government agencies, they are transferred to the budget. We also note that budgetary and government institutions can have current accounts only in the Federal Treasury, and autonomous ones can also have accounts in commercial banks.
Nuances of classification
At the same time, as lawyers note, there are no legal norms in Russian laws that would establish criteria by which to distinguish between the concepts of state “functions” and “services.” However, in some legal acts you can still find the corresponding landmarks. In particular, based on the wording of Decree of the President of the Russian Federation No. 314 of March 9, 2004, which addresses the issues of the system executive bodies authorities, it can be assumed that the key difference lies in whether the exercise of political or administrative powers is present or absent in the activities of the organization. Such as, for example, control, issuance of licenses, supervision, etc.
Thus, we can interpret the term “budgetary organizations” in two ways. Firstly, such structures can be understood as any government organizations. Secondly, the term “budgetary organizations” can reflect only one of three types of government agencies. Those that, as a rule, do not include the exercise of power in their activities and are liable for their obligations only with the property that they have in operational management.
We also note that in a number of cases the term “budgetary organization” is identified with the concept of “municipal institution”. Strictly speaking, there is no particular mistake here. Simply because the activities of this type of organization are possible due to financing from the municipal budget, which is an integral part of the national financial management system. That is, it is included in the general budget of the Russian Federation. At the same time, it is not entirely appropriate to equate the terms “municipal institution” and “state organization”. Why? The fact is that, in accordance with Russian legislation, state and municipal authorities are independent.
Thus, the term “budgetary organization” can be used as a synonym for such concepts as “state” or “municipal institution”. Or as an independent category - in the context of the classification of government agencies. The terms “state organization” and “municipal institution” should be equated with caution. Only if the relevant context does not suggest the likelihood of dual understanding. Of course, in all official documents, terms should be used based on the actual type of organization determined by who the founder is. This is always written down on paper, in the relevant title documents.
Government agency or state-owned enterprise?
We said above that the term “government institutions” is synonymous with the concept of “budgetary organizations”. Examples of structures, however, in which the state takes part, can be very different - there are, in particular, state-owned enterprises and state banks. Are they budgetary organizations? No. are not. Because typically budgetary institutions should be characterized by a combination of the following three characteristics:
- the main activity profile of organizations is not related to commercial activities;
- the founder of the structure is the Russian Federation, its subject or municipal entity;
- The main source of funding for the institution's work is the budget of the appropriate level.
Thus, there are the terms "state-owned enterprise", "state organization" and "institution". In some cases, of course, they can be considered synonyms, but based on the context, it may be appropriate to define only one of them.
For example, if we're talking about about such structures as Sberbank or Rosatom, then it is quite acceptable to call them “organizations”, but not “institutions”, since their activities, at least, do not fully correspond to the first and third criteria. Moreover, the term “state enterprise” is more suitable for Rosatom, since this structure is occupied in the “real sector”.
The activities of Sberbank are mainly commercial - issuing loans, servicing accounts, as well as Rosatom, which receives revenue from the implementation of core projects, mainly related to energy. Accordingly, the need for budgetary support for each of these organizations is minimal. In turn, such a structure as, for example, the Regional Branch of the Fund social insurance in the Republic of Bashkortostan it is more appropriate to call it a “state institution”.
What kind of relationship of terms is most fair? It can be assumed that a “Government Institution” is always an “organization”, but extremely rarely an “enterprise”. By the way, if the word “budgetary” is used in the name of the structure, then this, one might say, automatically classifies it as an “organization” that is not an enterprise, or, for example, a state corporation.
What other features can be identified as characteristic of government institutions? You can, in particular, pay attention to the 8th paragraph of Article 161 of the Budget Code of the Russian Federation - it says that a budget organization cannot receive credit from banks and other financial institutions. In turn, a state-owned enterprise or state bank, as a rule, can. At the same time, budgetary organizations may well be an independent defendant in court. The fulfillment of relevant obligations can be ensured by limits of budget funds, and also provides for the founder. One of the most obvious classification criteria is the geographical location of the structure. For example, budgetary and most other settlements, as a rule, are referred to as belonging to the corresponding district or territorial authority. In turn, the name of state-owned enterprises may indicate affiliation with any legal form - for example, a joint-stock company.
Who are the founders?
Who establishes a state budgetary organization? Everything depends on the level of functioning of the relevant authorities. As for federal structures, they are established, in fact, by the state itself, that is, the Russian Federation. If we are talking about the regional level, then the founder is the subject - region, territory, republic. In the case of municipal structures - locality. There is a feature that characterizes budget cities and other federal cities. In them, the municipal unit, as a rule, is not the settlement itself as a whole, but its individual administrative parts - in Moscow, for example, these are districts. It should be noted that a budget organization can have only one founder operating at a specific level.
Types of activities of budgetary organizations
What types of activities are typically carried out by municipal and 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 Russian legislation, is the need to implement the powers of various bodies. Thus, the activities of a budgetary organization must correspond to the goals set by the structure that established them. Its specific types must be specified in the institution's Charter. If under departmental or supervisory inspection If it turns out that the activities of some institutions do not correspond to the goals of the founder (as well as his powers or profile), then a decision may be made to liquidate these structures or transfer them to the jurisdiction of another body (or to another level of government). All these rules are also relevant for municipal structures. In principle, the legislation regulating the activities of all budgetary, in a broad sense, organizations, in general, is quite uniform. In some legal sources, the same norms can be simultaneously aimed at those operating at both the federal, regional or local levels.
We also note that a state or municipal budgetary organization can conduct activities that complement the main one, but are not similar to it due to typical characteristics. As a rule, we are talking about entrepreneurial activities. About running a “business”, about making commercial money. Which, due to their characteristics, are really far from the implementation of government powers and the provision of services to citizens. At the same time, the third-party activities in question must be consistent with the goals for which the institution was created. And therefore, the types of “business” of budgetary organizations must also be indicated in the relevant constituent documents.
What kind of entrepreneurial activity Can budget organizations do this? Examples may vary. If this is, for example, a school, then entrepreneurial activities can be expressed in the organization of paid courses, printing documents on a printer or photocopying them, and selling office supplies.
Financial aspect
(organizations, state-owned, but the commercial type assumes self-sufficiency) structures, as a rule, are carried out at the expense of the treasury - federal, regional, municipal. Also, cash receipts can appear due to “business” - additional types activities, as well as through sponsorship. But, as a rule, the main channel of financing is at the appropriate level - municipal, regional or federal. Management of available funds in relation to the main functional activities of the institution is reflected in a special document - a plan of financial and economic activities. Note that it is needed only for two types of organizations - “autonomous” and “budgetary”. For “government” ones, another document is required - an estimate of income and expenses. The founder of the organization, in accordance with the provisions of relevant laws, must establish the procedure for compiling and submitting this kind sources.
Taxation
We said above that, despite the fact that state (or municipal) institutions and organizations are budgetary, they can still conduct a kind of “business”. The income received in this case, as in the case of the activities of commercial companies, is subject to tax. By what standards is it calculated?
As soon as a payment is made by a “commercial profile” client who contacts an institution, or by a recipient of a service, the budgetary organization records the fact that funds have been received for current account or at the Federal Treasury.
Current tax law 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 exist today. We are talking, first of all, about income tax. Regarding it, the object of taxation is the entire volume of revenue received in the organization’s current accounts, reduced, at the same time, by expenses incurred. Sources of income may be different - we gave several examples above. At the same time, income within the framework of budget financing, as well as other types of income of a targeted nature, are not considered profit - first of all, sponsorship. The income tax rate for budgetary organizations is 20%. 18% is subject to payment to the relevant financial and economic system of the constituent entity of the Russian Federation. 2% is transferred to the federal budget. Reporting periods are the first quarter, six months, and nine months.
Accounting
The next aspect of the activities of government agencies is accounting. Salaries in a budgetary organization, income from “businesses”, as well as sponsorship - all this is taken into account through accounting mechanisms. The rules and regulations regarding these processes are governed by federal law. The key sources of law here are the Tax Code of the Russian Federation, as well as the Federal Law “On Accounting”. What nuances regarding this area of activity of institutions can be noted?
We said above that the property of budgetary organizations is under operational management. It is interesting that, according to the law, it is classified in accounting procedures as if it were owned (as is the case with commercial structures). Thus, in the practice of government institutions, as some experts believe, one can observe a case of the implementation of real rights outside the institution of property.
State institutions of an autonomous type, as well as budget ones, must use in their activities the charts of accounts of accounting, determined by the relevant Orders of the Ministry of Finance. They are different for each type of institution. must use the chart of accounts budget accounting, also standardized by the relevant Order of the Ministry of Finance. Working as an accountant in a budget organization obviously involves very high level responsibility.
Income and expenses
What types of income and expenses may appear in the reporting and accounting documents of government agencies? What are the specifics of their recording in the relevant sources? Regarding budgetary institutions, expenses can be classified only on the following grounds:
- remuneration under employment contracts;
- transfer of contributions to the Pension Fund, Social Insurance Fund, Compulsory Medical Insurance Fund for employees;
- transfers provided for by law;
- issuance of travel allowances and other payments to employees;
- payment for goods and services in accordance with municipal or state contracts, as well as estimates.
Other options for spending funds by budgetary organizations are not permitted by law.
In accordance with Art. 120 of the Civil Code of the Russian Federation and Art. 9.1. Federal Law “On Non-Profit Organizations” (Law No. 7-FZ) state, municipal institutions institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity are recognized.
There are three types of state and municipal institutions:
1) state-owned;
2) budget;
3) autonomous.
The indicated names of institutions (autonomous, budgetary and state-owned) are only types within a single organizational and legal form of a legal entity (institution) - a state (municipal) institution.
In accordance with Art. 6 BC RF government agency is a state (municipal) institution that provides state (municipal) services, performs work and (or) performs state (municipal) functions in order to ensure the implementation of the powers of state authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation.
Financial support activities of a government institution are carried out at the expense of the corresponding budget on the basis of budget estimates *.
* Budget estimate is a document establishing the scope of rights of a budgetary institution in rubles to accept expenditure obligations in accordance with the classification of budget expenditures for the corresponding financial year in order to perform the functions of the institution.
State institution funds at his disposal. If there is insufficient funds, subsidiary liability * for the obligations of the institution is borne by the owner of its property.
* Vicarious liability- one of the types of civil liability; additional responsibility persons who, along with the debtor, are responsible to the creditor for the proper fulfillment of the obligation in cases provided for by law or contract.
According to Art. 298 Civil Code of the Russian Federation and Art. 161 BC RF state institution can carry out income-generating activities in accordance with its constituent documents. The decision to provide services or perform work by a government institution on a paid basis is made by its founder in the process of approving its charter. Since January 1, 2012, income from the implementation of income-generating activities of state institutions directly goes to the income of the corresponding budget of the budget system of the Russian Federation.
Conclusion of state (municipal) contracts and other civil law contracts are carried out by a government institution on behalf of a public legal entity *.
* Public legal entities - a special group of subjects civil law, which includes the Russian Federation, constituent entities of the Russian Federation, and municipalities.
Personal accounts are opened to government institutions in the Federal Treasury.
In accordance with Art. 9.2 of Law No. 7-FZ budgetary institution is a non-profit organization created by the Russian Federation, a subject of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers of public authorities (state bodies) or local government bodies provided for by the legislation of the Russian Federation in the field of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.
A budgetary institution carries out activities related to the performance of work, the provision of services related to the main types of its activities, in accordance with the state (municipal) assignment * and (or) obligations to the insurer for compulsory social insurance.
* State (municipal) task- this is a document establishing requirements for the composition, quality and (or) volume (content), conditions, procedure and results of the provision of state (municipal) services (performance of work) ( Art. 6 BC RF).
Financial support The implementation of a state (municipal) task by a budgetary institution is carried out in the form of subsidies * from the corresponding budget of the budgetary system of the Russian Federation.
* Subsidy(from Latin Subsidium - help, support) - payments to consumers provided at the expense of the state or local budget, as well as payments from special funds for legal entities and individuals, local authorities, and other states. In accordance with the Budget Code of the Russian Federation, two types of subsidies should be distinguished:
1) subsidy - an interbudgetary transfer provided for the purpose of co-financing the expenditure obligations of a lower budget;
2) subsidy - funds provided from budgets and extra-budgetary funds to legal entities (other than budgetary institutions) and individuals
Budgetary institutions draw up a plan for financial and economic activities, which, unlike the budget estimate, allows the institution to independently determine the direction of spending the funds provided to it from the corresponding budget for the provision of state or municipal services. At the same time, the balances of these funds at the end of the year are not returned to the budget by institutions, but are used for the purposes for which they were created.
State-financed organization responsible for its obligations all the property that he has under the right of operational management, both assigned to the budgetary institution by the owner of the property, and acquired from income received from income-generating activities, with the exception of especially valuable movable property assigned to the budgetary institution by the owner of this property or acquired by the budgetary institution for account of funds allocated by the owner of the property of a budgetary institution, as well as real estate. The owner of the property of a budgetary institution is not liable for the obligations of the budgetary institution.
* Operational management- limited property right. Characteristic only for civil law of post-Soviet countries.
Legal form The assignment of property to state organizations was theoretically developed and justified by Academician A.V. Venediktov in the early 1930s. It was envisaged that the state, while retaining ownership rights, would transfer the property government organization to operational management. This right gives the organization the opportunity to own, use and, to a certain extent, dispose of this property on its own behalf.
The Civil Code of the Russian Federation provides that institutions to which property is assigned with the right of operational management own, use and dispose of this property within the limits established by law, in accordance with the goals of its activities, the tasks of the owner of this property and the purpose of this property.
State-financed organization only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. However paid services can be provided only in excess of the state assignment, and within the framework of the state assignment - only if this is established by federal law (for example, tickets to theaters, museums). The procedure for determining the fee for Additional services established by the founder of the budgetary institution. Income received from these activities and property acquired from these incomes are at the independent disposal of the budgetary institution.
Conclusion of contracts and other civil law contracts are carried out by a budgetary institution on its own behalf.
Personal accounts are opened to budgetary institutions in the Federal Treasury.
In accordance with Art. 2 Federal Law “On Autonomous Institutions” (Law No. 174-FZ) autonomous institution is a non-profit organization created by the Russian Federation, a subject of the Russian Federation or a municipal entity to perform work, provide services in order to exercise the powers of state authorities, the powers of local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws.
According to Art. 4 of Law No. 174-FZ, an autonomous institution carries out activities related to the performance of work, the provision of services within the framework of a state (municipal) assignment approved by the founder in accordance with the types of activities classified by its charter as the main activity, and (or) with obligations to the insurer for compulsory social insurance.
Financial support The fulfillment of a state (municipal) task by an autonomous institution is carried out in the form of subsidies from the corresponding budget of the budgetary system of the Russian Federation and other sources not prohibited by federal laws.
Autonomous institutions draw up a plan for financial and economic activities, which allows the institution to independently determine the direction of spending funds provided to it from the relevant budget for the provision of state or municipal services. At the same time, the balances of these funds at the end of the year are not returned to the budget by institutions, but are used for the purposes for which they were created.
Autonomous institution responsible for its obligations all property under his right of operational management, with the exception of real estate and especially valuable movable property assigned to an autonomous institution by the owner of this property or acquired by an autonomous institution at the expense of funds allocated by the owner. The owner of the property of an autonomous institution is not liable for the obligations of the autonomous institution.
Autonomous institution has the right to carry out income-generating activities only to achieve the goals of its creation and in accordance with these goals, provided that such activities are indicated in its constituent documents. However, paid services can be provided only in excess of the state task, and within the framework of the state task - only if this is established by federal law. The procedure for determining fees for additional services is established by the founder of the autonomous institution. Income received from these activities and property acquired from these incomes are at the independent disposal of the autonomous institution.
Conclusion of civil contracts carried out by an autonomous institution on its own behalf.
The requirements established for placing orders for state (municipal) needs do not apply to autonomous institutions when they enter into contracts for the supply of goods, performance of work and provision of services.
Autonomous institutions have the right to open accounts V credit organizations or personal accounts respectively, in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation and municipalities.
The opening of personal accounts for autonomous institutions in the territorial bodies of the Federal Treasury and the maintenance of these accounts is carried out in the manner established by the Federal Treasury, on the basis of agreements concluded by the founders of the autonomous institutions with these territorial bodies.
When analyzing these definitions, you should pay attention to the following points:
1) a government institution can be created not only to provide state (municipal) services and perform work, but also to perform state (municipal) functions.
Budgetary and autonomous institutions are created solely for the purpose of performing work or providing services;
2) the definition of a government institution does not even mention the areas in which it can be created, i.e. it can initially operate in any sphere. A budgetary institution is created in certain areas listed in Law No. 83-FZ. It should be noted that this is an unlimited list. However, the enumeration sets an approximate direction for understanding in which areas a budgetary institution should work. If we analyze them, we can conclude that these are the main areas in which the state finances the provision of services and work for the population.
As for an autonomous institution, it can be created only in strictly limited cases. Initially, when Law No. 174-FZ was adopted, the list of areas in which the creation of autonomous institutions was allowed was limited. Later, the law was amended, and the list became open, but limited. At the moment, it is allowed to create an autonomous institution in the areas listed in Law No. 174-FZ.
The main differences between the considered types of state (municipal) institutions can be presented in the form of a table:
| Comparison criterion | Types of institutions | ||
| government | budget | autonomous | |
| 1. Main activities | Provides state (municipal) services, performs work and (or) performs state (municipal) functions | Performs work and provides services in order to exercise the powers of state authorities or local government bodies provided for by the legislation of the Russian Federation | |
| 2. Areas in which it can be created | In any | In the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas | In the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws |
| 3. Method of financing | At the expense of the corresponding budget based on the budget estimate | Based on financing of a state or municipal task | |
| 4. Method of raising funds | According to budget estimate | Through subsidies | |
| 5. The right to conduct income-generating activities | Must be provided for by the constituent documents | ||
| 6. Distribution of income from income-generating activities | Receive into the corresponding budget of the budget system of the Russian Federation | Are at the independent disposal of the institution | |
| 7. Disposal of income from income-generating activities | Does not have the right to freely dispose of income from income-generating activities | Has the right to freely dispose of income from income-generating activities | |
| 8. Responsibility of the institution to creditors | Responds with cash | Responsible for all property, except for real estate and especially valuable movable property transferred by the founder or acquired at the expense of funds allocated by him | |
| 9. Vicarious liability of the founder | Eat | No | |
| 10. Conclusion of contracts | On behalf of the founder | On my own behalf | |
| 11. Opening accounts | Personal accounts are opened with the Federal Treasury | Accounts are opened in credit institutions or personal accounts in territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation and municipalities | |
| 12. Opportunity to receive loans, credits | Can not | May, subject to legal restrictions. | They can |
| 13. Possibility of creating other legal entities | Absent | May, with the consent of the founder, transfer property non-profit organizations as a founder, participant |
From the point of view of the tasks to be solved, state (municipal) institutions are differentiated according to the degree of property and financial independence in market conditions, and accordingly the approaches to financial control of their activities differ.
State institutions are mainly called upon to solve the problems of the country's defense and security, therefore they must function under conditions of greatest control by the state. Checking by the Treasury of the Russian Federation the presence of monetary obligations of a government institution includes preliminary control of all expenses, as well as current and subsequent control (clause 5.1 of Article 32 Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations”).
Budget institutions must solve problems within the framework of priority national projects and regional development. Therefore, state control is mainly subsequent to the results of fulfilling the state task. Preliminary control will be carried out only at the stage of authorizing budget expenditures for targeted subsidies and budget investments (Clause 5.1, Article 32 of Federal Law No. 7-FZ “On Non-Profit Organizations”).
Obviously, those who have the greatest property and financial independence are autonomous budgetary institutions, which must solve problems in the field social development. First of all, it is education, culture and sports. The supervisory board of an autonomous institution, in fact, is the main control and supervisory body, which, albeit indirectly, carries out financial control state (municipality) as the owner of property assigned to an autonomous institution (Article 10 of the Federal Law of November 3, 2006 No. 174-FZ “On Autonomous Institutions”). Of course, there remains subsequent monitoring of the results of the activities of the autonomous institution as a whole.
