Budgetary organizations. Government institutions: examples

The work of the authorities in the aspect of the development of public institutions and the solution of management tasks is to a large extent carried out through budgetary institutions functioning at various levels. These are schools, kindergartens and other kinds of educational structures, medical institutions, various kinds of vocational guidance centers and many other socially significant organizations. What are the signs of budgetary institutions? By what principles are they implemented in accounting and are taxes calculated? What are the nuances of using terms that reflect possible options for establishing budgetary organizations?

What is a public institution?

First, let's define the common interpretations of the concepts in question. State institutions are the subjects of economic, executive, administrative and other nature of activities created by the Russian Federation's authorities at the federal and regional levels. Proceeding from the formulation of one of the relevant laws (namely, Federal Law No. 7 of January 12, 1996), public institutions are very close to municipal ones. That is, those that are created at the level of individual settlements, districts or districts.

In some cases, the term "state institutions" identifies the notion of "budget organizations". However, in connection with relatively recent reforms in the system of state administration, the latter, in a number of cases, adopt a more narrow interpretation. In the article, we will study the circumstances that determine this.

Classification of institutions

The main types of state institutions are state, autonomous, and also budgetary. There are three main criteria by which the three types of organizations differ. First, it is a commitment. Secondly, these are functions. Thirdly, it is the specificity of financial security and cash management. Let's consider the features of each of the criteria.

State institutions classified as state ones are liable for their obligations based on available funds. If they are not enough, the corresponding duties are assigned to the owner of the organization. The budgetary institution - first of all, it is in this context that the interpretation of the term can be narrowed - it is responsible for the existing property assets that it uses through operational management (including what is acquired from the proceeds of entrepreneurial activity), as well as real estate. Autonomous state organizations in the aspect of their obligations are responsible for any property other than real estate (and also what belongs to the type of "particularly valuable").

Also, as we noted above, the budgetary institution, autonomous and state-owned are distinguished by functions. Consider the appropriate 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 render services both to individuals and legal entities. In turn, the activities of the budgetary organization, as well as the autonomous, should be concentrated only on servicing. State and municipal functions of this type of institution should not be performed.

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

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

Nuances of classification

At the same time, as lawyers note, there are no legal norms in Russian laws that would establish the criteria by which to distinguish between the concepts of state "functions" and "services." However, in some legal acts, you can still find the appropriate benchmarks. In particular, on the basis of the wording of Presidential Decree No. 314 of March 9, 2004, which deals with the problem of the system of executive authorities, it can be assumed that the key difference is whether or not the organization has political or administrative powers. Such as, for example, control, issuance of licenses, supervision, etc.

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

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, the term "municipal institution" and "state organization" is not entirely appropriate to identify. Why? The fact is that, in accordance with Russian law, 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 identified cautiously. Only if the relevant context does not imply the possibility of a dual understanding. Of course, all official documents should use terms based on the actual type of organization determined by the founder. It is always written on paper, in the relevant documents of title.

State institution or state enterprise?

Above we said that the term "state institutions" is synonymous with the notion of "budget organizations". Examples of structures, however, 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 characteristics:

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

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

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

Sberbank's activities are mainly commercial - issuance of loans, maintenance of accounts, as well as Rosatom, which receives revenues from the implementation of core projects, mainly related to energy. Accordingly, the need for budget support for each of these organizations is minimal. In turn, such a structure as, for example, the Regional Department of the Social Insurance Fund for the Republic of Bashkortostan is more appropriately called a "state institution".

What kind of correlation of terms is most fair? One can assume that the "State institution" is always an "organization", but very rarely an "enterprise." By the way, if the word "budget" is used in the structure name, it can be said that it automatically classifies it as an "organization" that is not an enterprise, or, for example, a state corporation.

What other signs can be designated as characteristic for 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 budget organization can not be credited to banks and other financial structures. In turn, the state enterprise or the state bank, as a rule, can. At the same time, budgetary organizations may well be an independent defendant in court. Execution of the corresponding obligations can be provided by limits of budgetary funds, and also provides for the subsidiary liability of the founder. One of the most obvious classifying criteria is the geographic linkage of the structure. For example, budget organizations in Moscow and most other localities, as a rule, are referred to as belonging to the relevant district or territorial government. In turn, the name of state-owned enterprises can be identified as belonging to any legal form - for example, to a joint-stock company.

Who are the founders?

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

Types of activity of budget organizations

What activities are usually carried out by municipal and state institutions (in this context, all three types)? First of all, this is determined by the main goal of their creation. Which, based on the wording of Russian legislation, is the need to implement the authority of various bodies. Thus, the activities of a budgetary organization should be consistent with the goals that confront the structure that established them. Specific types of it should be specified in the Charter of the institution. If, with departmental or supervisory review, it turns out that the activities of some institutions do not correspond to the goals of the founder (and also his powers or profile), a decision may be made to liquidate these structures or transfer them to another authority (or to another level of authority). All these rules are also relevant for municipal structures. In principle, the legislation regulating the activities of all budgetary organizations, in a broad sense, in general, is rather uniform. In some legal sources, the same standards can be simultaneously directed to the activities of structures operating at both the federal and regional or local levels.

It should also be noted that a state or municipal budget organization can carry out activities that complement the main, but unlike it, due to type characteristics. As a rule, we are talking about entrepreneurial activities. On the conduct of "business", on commercial earnings. Which, by virtue of their signs, are really far from realizing their authority and rendering services to citizens. At the same time, the external activity in question should correspond to the goals for which an institution was created. Therefore, the types of "business" of budgetary organizations should also be indicated in the relevant constituent documents.

What kind of entrepreneurial activities can budget organizations do? Examples can be different. If this is, for example, a school, then entrepreneurial activities can be expressed in the organization of paid courses, printout of documents on the printer or their photocopying, sale of stationery.

Financial aspect

Financing of the budget (organizations belonging to the state, but commercial type, assume self-sufficiency) structures, as a rule, is carried out at the expense of treasury funds - 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 is a budget of 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 for financial and economic activities. Note that it is only needed for two types of organizations - "autonomous" and "budget". For "treasury" it is required to compile another document - estimates of incomes and expenses. The founder of the organization, in accordance with the provisions of relevant laws, should establish the procedure for the compilation and provision of such sources.

Taxation

Above we said that, although state (or municipal) institutions and organizations are budgetary, they can still act as a kind of "business". The resulting income, as well as in the case of the activities of commercial firms, is taxed. By what norms are its calculations?

As soon as the customer of the "commercial profile" who applied to the institution, or the payee is paid, the fact of receipt of funds on the settlement account or in the Federal Treasury is fixed in the budget organization.

The current tax legislation of the Russian Federation presupposes that the institution must pay a few (if applicable, based on the specifics of specific activities) of the fees that exist for today. We are talking, first of all, about the profit tax. Concerning him, the object of taxation is the entire amount of revenue received by the organization's accounts, reduced, at the same time, for the expenses incurred. Sources of income may be different - we have given several examples above. At the same time, revenues are not considered to be revenues within the framework of budgetary financing, as well as other kinds of targeted income - primarily sponsorship. The income tax rate for budgetary organizations is 20%. Pay 18% to the relevant financial and economic system of the subject of the Russian Federation. In the federal budget 2% is deducted. The reporting periods are the first quarter, six months, and nine months.

Accounting

The next aspect of the activity of state institutions is accounting. Salary in the budget organization, income from "business", as well as sponsorship - all this is accounted for through accounting mechanisms. The rules and regulations relating to these processes are regulated by federal legislation. The key sources of law here are the Tax Code of the Russian Federation, as well as the Federal Law "On Accounting". What nuances about this direction of institutions can be noted?

Above we said that the property of budgetary organizations is in operational control. Interestingly, according to the norms of the law, it is classified in accounting procedures as if it were owned (as in the case of commercial structures). Thus, in the practice of the work of state institutions, as some experts believe, it is possible to observe the case of real property rights outside the institution of property.

State institutions of the autonomous type, as well as budgetary ones, should use in their activity plans of accounting accounts, determined by the relevant orders of the Ministry of Finance. For each type of institution, they are different. State organizations should use the chart of accounts of budgetary accounting, also standardized by the corresponding Order of the Ministry of Finance. Work in the budget organization of the accountant, obviously, assumes a very high level of responsibility.

Income and expenses

What kind of incomes and expenses can appear in accounting and accounting documents of state institutions? What is the specificity of their fixation in the relevant sources? Regarding budgetary institutions, expenditures can be classified only for the following reasons:

• Remuneration of labor in the framework of labor contracts;
• Transfer of contributions to the FIU, FSS, MHIF for employees;
• Transfers provided by law;
• Issuance of business trips and other payments to employees;
• Payment of goods and services in accordance with contracts of municipal or state type, as well as estimates.

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