Centralized accounting: organizational structure, working principle

In accordance with the current legislation, the head of a budgetary enterprise has the right to choose the method of accounting, including by transferring this function to centralized accounting. The main normative acts regulating this activity are ND, BC and FZ No. 129. Let's consider further how to centralize the accounting.

Normative base

In Art. 162 The BC establishes that the authority of the recipient of the budget means includes independent reporting or transfer of this activity to the departments of centralized accounting. This provision is provided for in paragraph 2 of Art. 6 ФЗ №129. Normally it is said that managers can carry out the transfer of authority on a contractual basis. According to paragraph 5 of Art. 321.1 NK reporting is centralized accounting, if a budgetary enterprise carries out commercial activities. It also fills in the tax declaration. The document is submitted to the FNS subdivision at the location of the budgetary enterprise.

Centralized Accounting

It is necessary to say that the current legislation regulating accounting issues has little impact on the work of the institutions under consideration. In this regard, in practice, there are often difficulties associated directly with their functioning and inspections. Centralized accounting acts as a specialized unit. At the initial stage, such institutions were formed with state and local bodies - administrators of budget revenues. Currently, centralized accounting is a relatively independent legal entity. She has her property, her stamp, forms. To implement its activities, the unit uses special programs for accounting ("Business Pak", "1C: Accountancy of a budgetary institution", etc.).

Documents regulating activities

As the main acts, in accordance with which the organizational structure of accounting is formed, the statutes of enterprises, as well as the order of the head of the executive body of the subject or the Ministry of Defense. Also, local documents are issued, which regulate the activities of the institutions under consideration. They are issued by the centralized accounting departments of municipal institutions or budget SOEs. Such local acts are:

1. Orders and orders of the head.
2. Rules of the labor schedule.
3. Collective agreement.
4. Regulation on bonuses.
5. Order on financial policy.
6. Regulation on the provision of services for a fee.

Functions

The main task of the institutions under consideration is the maintenance of reporting on individual expenditure items of departments belonging to certain departments (budget, state institution). Centralized accounting operates with them on the basis of the contract. Securing it for individual enterprises belongs to the powers of the branch departments. Planning and accounting of budget expenditures, as well as funds received in the course of entrepreneurial activities, are carried out in the context of institutions. Financing of costs is carried out from one l / s according to the summary estimate. It is centralized accounting. The function of the unit includes work on the execution of the compiled estimates, control of the state of settlements, safety of inventory and cash. It monitors the economical and targeted expenditure of finance, ensures the timeliness of compiling annual and periodic reporting. In fact, the division implements all the basic accounting services in the enterprise.

Rights of managers

Heads of departments providing accounting services to budgetary and other departmental enterprises have the authority of fund managers. At the same time, the leaders:

1. Sign the supply agreement.
2. Receive advances for economic and other needs or allow their extradition to their employees in accordance with the procedure established in the rules.
3. Conclude labor contracts.
4. They give permission to pay expenses from the appropriations provided for in the estimate.
5. They use food, materials and other values to satisfy the needs of the enterprise according to established norms.
6. Sign the documentation acting as the basis for the issuance of cash, inventory and other valuables, approve reports on advance payments, acts of writing-off inventory that has become unusable.
7. Get the necessary information and materials related to the implementation of the estimate.
8. Solve other issues related to the financial and economic life of the enterprise.

Classification of units

The regional or MO executive bodies may establish different levels of centralization of accounting for a specific institution. Depending on this, the specific tasks of the department are determined. For example, with full centralization in staff schedules, there is no provision for an accountant. Accordingly, services are not formed, reporting is maintained. In this case, the subdivision acts relatively apart from the enterprise. An example can be the centralized accounting of kindergartens. The primary documentation relating to the movement of stocks and other non-financial assets is filled by employees who are financially liable. Heads of enterprises provide data on income and expenses. On their basis, centralized accounting of kindergartens creates estimates. The right to sign on applications concerning the issue of advances by accountable employees, the approval of accounts for these payments, the certification of payroll statements, is retained by the heads of the DOW. The considered centralization scheme is currently considered to be the most popular. It allows you to minimize costs, both temporary and monetary.

Partial transfer of functions

This is the second most popular scheme of work of centralized bookkeeping. In this case, some of the functions are transferred to the unit, and some are sold at the enterprise itself. For example, centralized accounting can make settlements with contractors and suppliers, off-budget funds and a budget for fees and taxes. In the staff schedules of the enterprise the relevant positions are introduced. The persons occupying them realize the remainder of the functions. Their duties, in particular, include the preparation of not only primary documents, but also papers acting as the basis for making settlements. The latter, in particular, include staffing schedules, payroll statements, according to which the value of inventories used in the enterprise is written off, and so on. Centralized accounting in this case is endowed with control functions. She has the right to check the accuracy of the documentation provided, the reasonableness of the tariffs and prices applied by the enterprise, control compliance with the procedure for spending budget and other funds. Centralized accounting also carries out cashless settlement, including cathedrals and taxes, prepares financial statements.

Additionally

In a number of cases, a budgetary institution receives a maximum of authority to keep records of the movement of funds. Accordingly, it provides for a special unit with competent staff. Centralized accounting is given the right to carry out accounting for expenditures that are made for individual budget items. Typically, this situation is due to the nature of the supply of inventories and other non-financial assets. Using programs for accounting, enterprises independently maintain their accounts. This option is appropriate to use to control the expenditure of budget funds. Institutions in which their own accounts are provided transmit reports to branch centralized units. They, in turn, form summary documents on the region, the city, the district.

Verification of contracts

The audit of the correctness of accounting in public institutions begins with monitoring compliance with the terms of agreements for accounting services. Such contracts usually specify the key points of the activities of the units in question. In particular, the agreements prescribe the degree of centralization, the main functions of accounting, duties and rights of the parties. From the contract, the auditor receives basic information about the object of control. In addition to duties, rights, functions of the parties, the auditor checks the right to put the first signature. The head of a budgetary enterprise may, at the conclusion of a contract, retain it only with respect to activities that generate profit, or all accounts. The right to put a second signature can be given to the chief accountant of the institution or centralized unit. It depends on the way the functions are distributed between them.

Financial Policy

It acts as a document for internal use. Inspectors during the inspection carry out a thorough audit of the accounting policy. It is a practical guide for employees of financial services of the enterprise and is of particular importance for external users. Thus, arbitration courts, when deciding on disputes, are guided by the accounting methods chosen by the institution and documented. The state financial policy is implemented according to the Instruction approved by the order of the Ministry of Finance No. 148n as of December 30, 2008. Direct accounting in the institution is carried out in accordance with Federal Law No. 129. In Art. 5 (item 3) specifies that enterprises can independently form a financial policy based on the specifics of their activities. Responsibility for the compilation, maintenance, timely provision of reliable and complete information is at the same time on the chief accountant. If necessary, the document is amended. Correctness of their instructions is checked by the auditors.

Conclusion

The peculiarity of the work of centralized accounting is the complexity of interaction with a large number of budgetary institutions. In this regard, it is extremely important for the department to formulate the order of these relationships. One of the key acts is the workflow schedule. If non-compliance with its provisions or in the event of its absence, many violations occur in the accounting department.