Territory state municipal institution. Formation of a source of financial support for state (municipal) institutions

Municipal institution - an institution created by a municipal entity.

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A municipal institution is one of the types of non-profit organizations that are created by the owner. Depending on the type of owner, institutions are:

Private (private institution) - if the owner is a citizen or legal entity;

State (state institution) - if the owner is the Russian Federation or a subject of the Russian Federation;

Municipal (municipal institution) - if the owner.

The rights of an institution to property assigned to it by the owner, as well as to property acquired by the institution, are determined in accordance with Article 296 of the Civil Code of the Russian Federation (see).

A municipal institution is regulated by Art. 9.1 of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”.

A state or municipal institution can be autonomous (see), budgetary (see) or state institution (see).

The liability of a municipal institution and its owner is regulated by Art. 123.22 Civil Code of the Russian Federation:

State institution is liable for its obligations with the funds at its disposal. If there is insufficient funds, the owner of its property bears subsidiary liability for the obligations of a government institution.

Founders

The founder of municipal institutions is the municipal entity (Clause 2, Article 15 of Federal Law No. 7-FZ, Part 1, Article 6 of Federal Law No. 174-FZ).

The founders of one state (municipal) institution cannot be public legal entities of different levels, as well as several public legal entities of the same level.

Article 68 of the Federal Law of October 6, 2003 N 131-FZ “On the general principles of organizing local self-government in the Russian Federation” provides for the possibility of establishing intermunicipal organizations. However, these organizations can be created exclusively in the form of closed joint-stock companies and limited liability companies (Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036).

Types of activities of state (municipal) institutions. Planning the activities of state (municipal) institutions (clause 3 of the Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036)

Since the purpose of creating state (municipal) institutions is to ensure the implementation of the powers of government bodies provided for by the legislation of the Russian Federation, the types of activities of the institutions must correspond to the goals for which they were created.

An exhaustive list of types of activities of institutions in accordance with paragraph 3 of Article 14 of Federal Law N 7-FZ, part 2 of Article 7 of Federal Law N 174-FZ must be defined in their charters.

In addition, the goals of creating state (municipal) institutions and their main types of activities must correspond to:

With issues, the solution of which by the legislation of the Russian Federation is assigned to the jurisdiction of their founder - a public legal entity;

With the powers of a government body exercising the functions and powers of their founder.

For state (municipal) institutions, the activities of which do not correspond to the powers assigned to the public legal entity that is their founder, as well as the profile of the government body exercising the functions and powers of their founder, it is advisable to make a decision on their liquidation or transfer to the jurisdiction of another body authorities or transfer of ownership to another public legal entity.

In addition to the main types of activities, state (municipal) institutions have the right to carry out other types of activities that are not the main types of activities, only insofar as this serves the achievement of the goals for which they were created and corresponds to the specified goals, provided that such activities are also indicated in their constituent documents (for example, book publishing, printing, provision of consultations).

Information about the main activities of state (municipal) institutions should be reflected not only in their charters. This information should also be contained in one of the most important documents regulating the activities of budgetary and autonomous institutions - the plan of financial and economic activities.

In accordance with paragraph 3.3 of Article 32 of Federal Law No. 7-FZ, the body exercising the functions and powers of the founder of budgetary or autonomous institutions is obliged to independently establish the procedure for drawing up and approving plans for the financial and economic activities of subordinate institutions in accordance with the General requirements determined by the order of the Ministry of Finance of the Russian Federation Federation dated July 28, 2010 N 81n (hereinafter referred to as the General Requirements for the Plan, Order N 81n).

The body exercising the functions and powers of the founder of budgetary or autonomous institutions, when determining this procedure, has the right to provide additional detail for the indicators of the financial and economic activity plan established by the General Requirements for the Plan, including approving the standard form of the financial and economic activity plan; establish deadlines for approval of the financial and economic activity plan, which should ensure the activities of institutions based on the approved financial and economic activity plan from the very beginning of the next financial year.

In accordance with paragraphs 9 and 17 of the General requirements for the plan, the financial and economic activity plan is drawn up at the stage of forming the draft budget for the next financial year (for the next financial year and planning period), after approval of which the financial and economic activity plan, if necessary, is clarified by the institution and sent for approval by the body exercising the functions and powers of its founder (or by decision of the body exercising the functions and powers of the founder, it is approved by the institution).

Taxation and Accounting

Institutions own property on . In accounting, such property is accounted for in the same way as other organizations account for property under the right of ownership. The chart of accounts and other regulatory documents do not prescribe a special procedure for accounting for property. From a legal point of view, there is a type of property rights that is close in essence to property rights (of course there are differences, but they are legal and do not affect accounting).

For accounting purposes, autonomous institutions use the Chart of Accounts for accounting of autonomous institutions and the Instructions for its use, approved. By order of the Ministry of Finance of the Russian Federation dated December 23, 2010 N 183n.

Budgetary institutions for accounting use the Chart of Accounts for accounting of budgetary institutions and the Instructions for its use, approved. By order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n.

State institutions for accounting use the Chart of Accounts for Budget Accounting and the Instructions for its Application, approved. By Order of the Ministry of Finance of Russia dated December 6, 2010 N 162n.

The main differences between Budgetary, Autonomous and State government and municipal institutions

Source of budget funding:

Autonomous - subsidies

Budget - subsidies

State - based on budget estimates

Main document:

Autonomous - Plan of financial and economic activities

Budget - Plan of financial and economic activities

State - Estimate of income and expenses

Incoming income:

Autonomous - at your own disposal

Budget - at your own disposal

State - credited to the budget

Cash accounts:

Autonomous - In credit institutions and in the federal treasury authorities

Budgetary - in the federal treasury authorities (financial authorities)

State - in the federal treasury authorities (financial authorities)

Differences in functions between state, budget and autonomous state (municipal) institutions.

Letter of the Ministry of Finance of Russia dated October 22, 2013 N 12-08-06/44036 “On Comments (comprehensive recommendations) on issues related to the implementation of the provisions of Federal Law dated May 8, 2010 N 83-FZ” (clause 1)

“... government institutions can perform both state (municipal) functions and provide state (municipal) services (perform work) to individuals and legal entities. In turn, budgetary and autonomous institutions can be created exclusively for the provision of state (municipal) services (performance of work). Carrying out state (municipal) functions is not their task.

It should be noted that federal legislation does not contain a direct rule that makes it possible to establish the difference between a state (municipal) service and a state (municipal) function. At the same time, based on the content of individual legal acts (for example, paragraph 2 of Decree of the President of the Russian Federation dated 03/09/2004 N 314 “On the system and structure of federal executive bodies”), we can conclude that the main difference is that the execution functions are associated with authority (for example, control, supervision, licensing, issuing permits, etc.).

State (municipal) government institutions performing state (municipal) functions are, for example, institutions (capital construction departments) that monitor the progress of the design and construction of targeted investment programs.”

Article 9.1 “State and municipal institutions” of the Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”:

"1. State and municipal institutions are institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity.

2. The types of state and municipal institutions are autonomous, budgetary and state-owned.

3. The functions and powers of the founder in relation to a state institution created by the Russian Federation or a subject of the Russian Federation, a municipal institution created by a municipal entity, unless otherwise established by federal laws, regulatory legal acts of the President of the Russian Federation or the Government of the Russian Federation, are carried out by the authorized representative a federal executive body, an executive body of a constituent entity of the Russian Federation, a local government body (hereinafter referred to as the body exercising the functions and powers of the founder)."

In accordance with Article 120 of the Civil Code of the Russian Federation, a state (municipal) institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. Moreover, in accordance with Part 2 of this article, a state (municipal) institution can be autonomous, budgetary or state-owned.

State and municipal institutions in accordance with Article 9.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations” (as amended by the Federal Law) are institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal entity.

Law No. 83-FZ (clause 4 of Article 6) establishes three types of state and municipal institutions: autonomous, budgetary and state-owned.

Treasury institution - a state (municipal) institution that provides 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, the financial support of which is provided at the expense of the corresponding budget based on the budget estimate (Article 6 of the Budget Code of the Russian Federation, Article 9.2. Federal Law of January 12, 1996 No. 7-FZ).

A budgetary institution is defined as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work or provide services in order to ensure the implementation of the powers of government bodies (state bodies) or 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 (Article 6 of the Federal Law, Article 9.2. Federal Law of January 12, 1996 No. 7-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 or provide services in order to ensure the implementation of the powers of government bodies (state bodies) or 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 (Article 2 of the Federal Law of November 3, 2006 No. 174-FZ as amended by the Federal Law).

It is worth considering that all three types of institutions are state (municipal), which means, in accordance with federal legislation, the decision to create, change the type, reorganize or liquidate such institutions is made by the founder in accordance with the procedure established by the highest executive body of the constituent entity of the Russian Federation ( local administration).

The main functions of state (municipal) institutions are the implementation of state (municipal) works and services.

State (municipal) service (work) - a service (work) provided (performed) by government bodies (local government bodies), state (municipal) institutions and, in cases established by the legislation of the Russian Federation, other legal entities. In connection with the use of similar terms and concepts in the legislation of the Russian Federation, it is necessary to distinguish between the concepts of services provided in accordance with the Federal Law of July 27, 2010 No. 210-FZ “On the organization of the provision of state and municipal services” (hereinafter referred to as the Federal Law of July 27, 2010). July 2010 No. 210-FZ), and services provided in the context of Federal Law dated 05/08/2010 No. 83 - Federal Law.

Federal Law No. 210-FZ of July 27, 2010 regulates the provision of state (municipal) services by authorities in the course of the implementation of their functions in the exercise of powers assigned to them or transferred from another level (for example, issuing a construction permit, providing an extract from the register real estate).

Consumers of these services are only individuals or legal entities (with the exception of state bodies and their territorial bodies, bodies of state extra-budgetary funds and their territorial bodies, local governments).

These services are provided at the request of specified persons (applicants) in accordance with administrative regulations.

In addition, Federal Law No. 210-FZ of July 27, 2010 regulates legal relations in the provision of services that are necessary and mandatory for the provision of state (municipal) services in the context of this law (for example, the issuance of a health certificate, which is necessary to obtain public service “issuance of a driver’s license”). Such services may be provided to the applicant, including on a paid basis, in accordance with the requirements of Article 9 of the Federal Law of July 27, 2010 No. 210-FZ.

The provisions of the Federal Law of 05/08/2010 No. 83 - FZ, to which this section of the official website of the Ministry of Finance of Russia is devoted, applies to services that are provided not by government authorities, but by institutions subordinate to them within the framework of tasks defined for these institutions (for example, the implementation of educational programs, the provision of primary medical care, storage of archival documents). Consumers of such services are individuals or legal entities, as well as authorities.

The following conditional division of public services and public works has been adopted:

A service is the result of an institution’s activities in the interests of a specific individual (legal entity) - the recipient of the service (for example, the implementation of educational programs of secondary vocational education, primary health care, library services for library users). Work is the result of an institution’s activities in the interests of an indefinite number of individuals or society as a whole (for example, creating a theatrical production, organizing exhibitions and competitions, landscaping the territory).

A “service” is characterized by a certain number of consumers and the homogeneity of the service provided to them; as a result, the volume of service provision can be measured, and the cost standard can be calculated per unit of service provision. For “work” it is difficult to estimate the exact number of consumers, and the work itself differs significantly in nature, as a result, standardization of costs per unit of work is, as a rule, not possible. There are departmental lists of services (work) provided (performed) by government agencies subordinate to the federal executive authorities in their main field of activity.

A state task to a federal government agency is formed on the basis of a departmental list of services (work) provided (performed) by government agencies subordinate to the federal executive body (hereinafter referred to as the departmental list).

That is, the state task (and, as a consequence, the subsidy for financial support for its implementation) applies only to those services (works) that are included in the departmental list.

Paragraph 4 of the Decree of the Government of the Russian Federation dated September 2, 2010 No. 671 stipulates that federal executive authorities performing the functions of developing state policy and legal regulation in the established field of activity have the right to approve basic (industry) lists of government services (works) provided (performed) federal institutions in the established field of activity (hereinafter referred to as the basic lists). At the same time, it was determined that the indicators of departmental lists can be supplemented and detailed, but should not contradict the indicators of the basic lists.

Consequently, the functions of the basic and departmental lists are different:

Basic lists should ensure uniform representation of similar services in all departmental lists.

Departmental lists are formed by the federal executive body performing the functions and powers of the founder on the basis of the basic ones (if any are approved in the relevant field of activity) and determine the services (work) performed by government agencies subordinate to them.

In accordance with paragraph 3 of the Decree of the Government of the Russian Federation dated September 2, 2010 No. 671, federal executive authorities formed and approved Departmental Lists and posted them on the Internet.

The decision on the formation of lists of state (municipal) services (work) provided (performed) by state (municipal) institutions of a constituent entity of the Russian Federation (municipal entity) is taken by the constituent entity of the Russian Federation (municipal entity) itself.

In order to implement the provisions of Federal Law No. 83-FZ dated 05/08/2010, the Ministry of Finance of Russia recommends that the supreme executive body of the constituent entity of the Russian Federation choose one of the two recommended approaches below:

1) formation of a two-level structure of the list of services, consisting of a sectoral list of services and a departmental list of services. This approach can be applied if a regional socio-economic development program has been developed in a constituent entity of the Russian Federation and there is a certain position of sectoral executive authorities on the implementation of regional policy in the areas of activity;
2) formation of a unified list of services, in this case the list of services is formed by the founder for the purpose of subsequent formation of tasks for subordinate institutions. The list of services is approved by the legal act of the founder. There is also the possibility of providing paid state (municipal) services.

In accordance with the provisions of the Budget Code of the Russian Federation, the institution has the right to provide services on a paid basis only in excess of the assignment. The institution does not have the right to refuse to fulfill this state (municipal) task in favor of providing services on a paid basis (Article 69.2 of the Budget Code of the Russian Federation as amended by the Federal Law). In addition to the established task, the institution has the right to provide services related to its main activities for a fee to individuals and legal entities on the same conditions for the provision of the same services. At the same time, for budgetary institutions, the founder establishes a procedure for determining the specified fee, unless otherwise provided by federal law, and for autonomous institutions, federal laws do not provide for the establishment of a procedure for providing such.

The majority of the population knows the difference between a regular and a commercial clinic. At the same time, municipal institutions are not only hospitals. These include schools, creative centers, organizations responsible for issuing documents, and many others.

Municipal institutions are often identified with state budgetary organizations. Now this is no longer entirely true - institutions at both the municipal level (not to be confused with) may not be budgetary. Now they are classified according to several types of financial support, and MUs also have other varieties. They depend on goals, activities and other criteria.

What is a municipal institution

One of the main goals of MUs is services to the population - examples include the educational, medical and human rights functions of such institutions. For a specific MU, the goal is to implement the tasks of a given industry.

The purpose of a municipal institution may not be to make a profit, although it does not exclude this possibility. If the main task of a municipal enterprise is income, then it will be called a municipal enterprise.

Characteristics

All municipal institutions have similar characteristic features. Employees of such organizations are not owners - they are employees. MU also has the following features:

Subordination to higher authorities.
There is a specific estimate or budget.
A certain structure, work schedule and discipline.
The owner is the municipality.

Regulatory regulation and varieties

The creation of various types of municipal institutions and their activities are regulated by federal laws and orders of the Ministry of Finance. None of the municipalities has the right to approve orders, regulations and other documents that contradict higher federal laws. For this period, Federal Law No. 83-FZ “On Amendments to Legislative Acts of the Russian Federation” dated 05/08/2010 is in force.

According to this law, the concept of state and municipal institutions has expanded and acquired a clear division into three large varieties:

State-owned
Budget
Autonomous.

Each of these varieties differs according to several criteria, but the greatest differences are demonstrated by state-owned and autonomous institutions. This is especially true when it comes to financing and spending earnings.

The first type ensures its activities on the basis of budget estimates, financed from the industry budget, and the organization does not have the right to dispose of the income received independently. State institutions are required to transfer all types of profits to the budget.
An autonomous organization operates through profits from its own activities and subsidies from the budget of a specific industry. At the same time, income received from the activities of an autonomous institution can be spent on improving the material and technical base, bonuses and other needs of the organization.

About who makes the decision to create a municipal institution, who has the rights to manage it - you will learn all this further.

This video will tell you more about the autonomous municipal institution:

Possible participants and their rights

Since a municipal institution is organized by a specific territorial entity, it is not the state that becomes the founder. The main participant of the MU is the district, region or region of the organization being created.

The functions of the founder in any municipality are performed by the municipality or an appointed higher department. No employee of the institution has personal property rights.

All employees are municipal employees and have no right to dispose of MU property.

There are special exceptions for autonomous municipal institutions - they have the right to use the income received for their own needs, in particular for paying bonuses or improving working conditions. At the same time, even an autonomous municipality cannot dispose of real estate, land plots and other expensive property provided to it for use by a specific territorial entity.

We will talk about the resolution on the creation of a municipal budgetary, autonomous, government institution, constituent documents, and the procedure for registering an organization below.

If you want to create an educational municipal institution, then you should carefully study this video:

Features of creation

The creation of a MU is possible in two ways: the establishment of a new organization or the reorganization of another non-profit department. These methods are different, but each of them requires a similar package of documents:

Proposal for creation.
The decision to create.
Founder's approval.
Draft order on creation.
Explanatory note.

At the stage of a written proposal for creation, the initiator must justify the need for this municipal institution in a given territorial entity. At the same time, the charter of the future institution indicates the goals of its activities, features of property relations and all the necessary data.

About the charter of a municipal autonomous, budgetary, state-owned cultural institution, etc. Let's talk further.

Property relations

All MU activities are fully or partially financed by the municipality. State and budgetary institutions practically operate at the expense of these funds; autonomous organizations also receive subsidies, but the income received can be spent at their own discretion.

Activities aimed at any profit must be specified in the main document of the organization - the charter. It reflects the type of institution, its location, main goals, founders, full name and other data.

The charter specifically highlights the conditions for the provision of free use of property for the activities of the municipal enterprise - it is not subject to donation, sale or transfer to individuals or companies. This property forms the capital of a municipal institution upon its creation and is the property of the municipality.

A municipal institution is an organization created in a specific territory. The founder is the municipality of a district, region, region or a specific locality. To create a municipal organization or reorganize another non-profit organization into an institution of this type, there is a certain procedure with an approved list of documents. The main document of a municipality is the charter, and the main property belongs to the municipality. The provisions specified in the charter cannot contradict federal laws, and valuable property cannot be alienated by third parties.

Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application" (with amendments and additions)

Appendix No. 1. Unified chart of accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions Appendix No. 2. Instructions for using a unified chart of accounts for accounting state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions

Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n
"On approval of the Unified Chart of Accounts for public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application"

With changes and additions from:

October 12, 2012, August 29, 2014, August 6, 2015, March 1, November 16, 2016, September 27, 2017, March 31, December 28, 2018

b) state (municipal) unitary enterprises in terms of maintaining budgetary accounting of the facts of economic life that arise during the exercise, on the basis of agreements, of the powers of the state (municipal) customer to conclude and execute on behalf of the relevant public legal entity state (municipal) contracts on behalf of public authorities (state bodies), management bodies of state extra-budgetary funds, local governments that are state (municipal) customers, when making budget investments in state (municipal) property and receiving budget investments in capital construction projects of state (municipal) property and (or) for the acquisition of state (municipal) property in the manner established for recipients of budget funds.

4. To recognize as invalid:

Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n “On approval of the Instructions for Budget Accounting” (registered with the Ministry of Justice of the Russian Federation on February 12, 2009, registration number 13309; Rossiyskaya Gazeta, 2009, March 6);

Order of the Ministry of Finance of the Russian Federation dated July 3, 2009 N 69n “On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n” (registered with the Ministry of Justice of the Russian Federation on August 13, 2009 , registration number 14524; Rossiyskaya Gazeta, 2009, September 2);

Order of the Ministry of Finance of the Russian Federation dated December 30, 2009 N 152n "On introducing amendments to the Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 2008 N 148n" (registered with the Ministry of Justice of the Russian Federation on February 4, 2010 , registration number 16247; Rossiyskaya Gazeta, 2010, February 19).

Registration N 19452

The Unified Chart of Accounts has been approved for state and municipal bodies and institutions, state academies of sciences, and management bodies of state extra-budgetary funds. It is introduced instead of the Chart of Accounts for budget accounting.

Determines how the Unified Plan is applied. The instructions for budget accounting are no longer valid.

Accounting management may be transferred under a contract (agreement) to another institution or organization (centralized accounting).

Primary and summary accounting documents can be compiled electronically. In this case, an electronic digital signature is used. In certain cases, the accounting entity must, at its own expense, make paper copies of such documents.

It is necessary to approve the working chart of accounts of state (municipal) institutions. It should contain accounts used for synthetic and analytical accounting.

The authorization journal is included in the accounting registers. They, as well as accounting records, must be stored for at least 5 years.

All accounts are five-digit. New columns have appeared (names of group and species).

Additionally, the following off-balance sheet accounts are provided. N 24 - property transferred to trust management. N 25 - for rent. N 26 - for free use.

Registration N 19452

This order comes into force on January 1, 2011.

This document is amended by the following documents:

The changes come into force on February 10, 2019 and are applied when developing accounting policies and accounting indicators starting from 2019.

The changes come into force on May 8, 2018 and are applied when developing accounting policies and accounting indicators starting from 2018.

"Accounting in budgetary and non-profit organizations", 2011, N 4

In accordance with Art. 120 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation) and Art. 9.1 of Federal Law No. 7-FZ “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ), an institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature. State (municipal) institutions are institutions created by the Russian Federation, a subject of the Russian Federation and a municipal entity. The types of state and municipal institutions are: autonomous, budgetary and government-owned.

This norm of civil legislation is determined by the basis of existence of the institution various sources of financial support, through which the institution performs its functions (performs state (municipal) functions, provides services, performs work, performs actions for which the institution was created).

Instructions for using the Unified Chart of Accounts for state authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions, approved by Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n “On approval of the Unified Chart of Accounts for State Authorities authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Instructions for its application", identifies nine types sources of financial support, sent for the maintenance of the institution and other activities:

a) for state (municipal) institutions, financial bodies of the corresponding budgets and bodies providing their cash services:

1 - activities carried out at the expense of the corresponding budget of the budgetary system of the Russian Federation (budgetary activities);
2 - income-generating activity (the institution’s own income);
3 - funds at temporary disposal;
4 - subsidies for the implementation of state (municipal) tasks;
5 - subsidies for other purposes;
6 - budget investments;
7 - funds for compulsory health insurance;

b) to reflect by the bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation (municipalities) operations carried out within the framework of cash services of budgetary institutions, autonomous institutions, and other non-profit organizations that are not participants in the budget process:

in terms of transactions with the institution’s (organization’s) own funds, funds in temporary disposal and subsidies for the implementation of state (municipal) tasks, accounted for on the institution’s (organization’s) personal account:
8 - funds of non-profit organizations in personal accounts;
regarding transactions with subsidies for other purposes and budget investments accounted for in a separate personal account:
9 - funds of non-profit organizations in separate personal accounts.

It should be noted that based on Unified Chart of Accounts for each type of state (municipal) institutions (state institutions, budgetary institutions, autonomous institutions), the Ministry of Finance of Russia develops and approves:

standard chart of accounts for budget accounting for participants in the budget process;
standard charts of accounts for budgetary (autonomous) institutions.

Based on a standard chart of accounts, the institution develops and approves working chart of accounts.

Account number working chart of accounts consists of 26 digits containing digits of synthetic account codes Unified chart of accounts and categories of analytical account codes, reflecting the specifics of the institution’s activities, depending on the legal status of the institution (state-owned, budgetary, autonomous). Analytical codes in the account number working chart of accounts reflected:

in the 1st - 17th digits - analytical code according to the classification criteria of receipts and disposals;
in the 18th digit - code of the type of financial security;
in the 24th - 26th digits - the analytical code of the type of receipts, disposals (for government and budget institutions in the 24th - 26th digits the codes of the classification of operations of the public administration sector (KOSGU) are reflected, for autonomous institutions - the analytical code of receipts, disposals in the structure, approved by the financial and economic activity plan).

Synthetic account code Unified chart of accounts reflected in the 19th - 23rd digits of the account number working chart of accounts.

Thus, government institutions form working chart of accounts, consisting of an account number of 1 - 26 categories, budgetary institutions - 18 - 26 categories (using KOSGU), autonomous institutions - 18 - 24 categories (without using KOSGU).

According to Art. 6 of the Budget Code of the Russian Federation (BC RF) government agency- a state (municipal) institution that provides public services, performs work and (or) performs state functions in order to ensure the implementation of the powers of state authorities (state bodies) or local governments provided for by the legislation of the Russian Federation, the financial support of whose activities is carried out at the expense of the funds of the corresponding budget based on budget estimates.

State institutions The following types of financial support are applied to the 18th category of the account: 1 - budgetary activities, 2 - income-generating activities (the institution's own income), 3 - funds at temporary disposal.

When analyzing the legal status of a government institution in the light of the Federal Law of 05/08/2010 N 83-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions”, it can be noted that the types of financial support are limited, since a government institution is recognized as a participant in the budget process and bears subsidiary liability on the part of the state.

Thus, funds for the budgetary activities of a government institution- these are revenues from the funds of the corresponding budget for the performance of state (municipal) functions of a government institution on the basis of budget estimates, as well as sources of funds for interbudgetary transfers (subsidies, subsidies from other budgets of the budget system of the Russian Federation; subventions from the federal budget and (or) from the budgets of constituent entities RF).

Decree of the Government of the Russian Federation dated 02.09.2010 N 671 “On the procedure for the formation of a state task in relation to federal state institutions and financial support for the implementation of a state task” in the Appendix to the Regulations on the formation of a state task in relation to federal budgetary and government institutions and financial support for the implementation of a state task establishes the procedure formation and financial support for the implementation of state assignments for the provision of public services (performance of work) by state institutions, determined by legal acts of the main managers of budget funds, which are in charge of state institutions.

The state task is formed in accordance with the main types of activities provided for by the constituent documents of the government institution. The state task is formed when forming the budget for the next financial year and planning period. It is approved no later than one month from the date of official publication of the law on the budget for the next financial year and planning period in relation to government institutions by the main managers of budget funds under whose jurisdiction they are. Financial support for the implementation of a state task by a government institution is carried out in accordance with the indicators of the budget estimate of this institution and is carried out in the form of a subsidy. The amount of the subsidy is calculated based on:

standard costs for the provision of public services within the framework of the state task;
standard costs for the maintenance of real estate and especially valuable movable property (with the exception of leased property);
payment of taxes, as an object of taxation, for which the specified property is recognized, including land plots.

The main managers of budget funds, which are in charge of state-owned institutions, when determining the indicators of the budget estimate, have the right to use standard costs for the provision of relevant public services and standard costs for the maintenance of property transferred under the right of operational management to a state-owned institution.

The concept for non-profit organizations is given in Art. 24 Law No. 7-FZ. The main activities of the budgetary and government agency activities directly aimed at achieving the goals for which they were created are recognized. An exhaustive list of activities that are budgetary and government institutions can be carried out in accordance with the purposes of their creation, determined by the constituent documents of the institution. A non-profit organization can carry out entrepreneurial and other income-generating activity only insofar as it serves the purposes for which it was created and corresponds to the specified purposes, provided that such activities are specified in the constituent documents. Such activities are recognized profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and limited partnerships as an investor.

This definition, in essence, contains the only sign of activity - making a profit from the production of goods and services, as well as performing certain operations (it does not matter whether they are profitable or unprofitable).

Based on Art. 41 BC RF income-generating activity(institution’s own income) in government institutions (in accounting, the distinguishing feature “2”) refers to non-tax budget revenues:

income from the use of state or municipal property;
income from the sale of property (except for shares and other forms of participation in capital, state reserves of precious metals and precious stones) that are in state or municipal ownership;
income from paid services provided by government institutions;
funds received as a result of the application of civil, administrative and criminal liability measures, including fines, confiscations, compensation, as well as funds received in compensation for damage caused to the Russian Federation, constituent entities of the Russian Federation, municipalities, and other amounts of forced seizure;
means of self-taxation of citizens.

Also to income-generating activity may include gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations.

Formulation "gratuitous receipts" is associated with the separation in civil legislation from gift agreements into an independent type of agreement such as a donation agreement.

Concept "gratuitous receipts" in Art. 41 BC RF generally complies gift agreement(Article 572 of the Civil Code of the Russian Federation), which involves the gratuitous transfer of property to an institution or the release of an institution from property obligations to the donor or to a third party. A gift agreement refers to bilateral transactions based on the mutual consent of the parties, since it presupposes the consent of the donee to accept the gift. It should be noted that if there are reciprocal obligations of the donee in relation to the donor (for example, to provide a service), the agreement is not recognized as a donation, but will be qualified as an agreement for the provision of paid services or another agreement of a compensated nature. At the same time, civil law does not provide for the purpose of using the donated property in the gift agreement.

Civil legislation (Article 582 of the Civil Code of the Russian Federation) classifies a donation as a type of gift, calling the purpose of the gift (a generally beneficial purpose) a distinctive feature of a donation. Donations can be made to citizens, medical, educational, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, the state (RF), constituent entities of the Russian Federation, and municipalities.

Donation to a legal entity may be conditioned by the donor using the property for a specific purpose. In other cases, the donated property is used by the donee in accordance with the purpose of the property. If the purpose (goal) of use of the property is determined by the donor, then the use of the property for other generally useful purposes is possible only with the consent of the donor or by a court decision. This rule is not observed if the offer to make a donation was addressed to an indefinite number of persons and the property of specific donors cannot be distinguished from the funds collected.

Based on Art. 41 of the Budget Code of the Russian Federation, income from the use of property in state or municipal ownership, and paid services provided government agencies, funds from gratuitous receipts and other income-generating activities in the preparation, approval, execution of the budget and reporting on its execution are included included in budget revenues.

Funds at the temporary disposal of a government institution(in accounting, the distinctive feature is “3”) can be divided into the following groups:

funds seized during the inquiry, preliminary investigation and not being material evidence when seizing the property of the accused (suspect), which may be levied in order to compensate for the material damage caused or to execute a sentence in terms of confiscation of property;
funds received for safekeeping;
funds paid by employees of the institution as partial payment for the cost of a voucher for sanatorium treatment received from the Federal Social Insurance Fund of the Russian Federation;
funds contributed in accordance with the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" by participants as security for an application for participation in the competition (Letter of the Federal Treasury dated 02/06/2006 N 42-7.1-15/5.2-51 “On the opening of personal accounts for federal institutions to account for funds received at the temporary disposal of federal institutions in accordance with the legislation of the Russian Federation”);
funds received at the temporary disposal of divisions of the bailiff service (Order of the Ministry of Justice of Russia, Ministry of Finance of Russia dated January 25, 2008 N 11/15n “On approval of the Instructions on the procedure for accounting for funds received at the temporary disposal of structural divisions of territorial bodies of the Federal Bailiff Service”);
funds belonging to convicted persons, suspects and accused persons (Order of the Ministry of Justice of Russia dated December 8, 2006 N 356 “On approval of the Instructions for the accounting of personal money and other valuables belonging to convicted persons, suspects and accused persons located in correctional institutions and pre-trial detention centers of the Federal Penitentiary Service” ).

Budgetary and autonomous institutions The following types of financial security can be applied to the 18th category of the account:

income-generating activities (institution’s own income);
funds at temporary disposal;
subsidies for the implementation of state (municipal) tasks;
subsidies for other purposes;
budget investments;
funds for compulsory health insurance.

In accordance with Art. 9.2 of Law No. 7-FZ budgetary institution is recognized as a non-profit organization created by the Russian Federation, a subject of the Russian Federation or a municipal entity to perform work or provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local governments in the fields of science, education, healthcare, culture, social protection , employment, physical culture and sports, as well as in other areas.

Based on Art. 2 of the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions” autonomous institution 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 for the purpose of exercising the powers of state authorities and 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 in other areas in cases established by federal laws.

A budgetary and autonomous institution carries out main activities in accordance with state (municipal) assignments. Financial support for the fulfillment of a state 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 (in accounting, the distinguishing feature is “4”). Financial support for the implementation of the state task is carried out within budgetary allocations(Article 69.1 of the Budget Code of the Russian Federation) provided for in the federal budget for relevant purposes.

A budgetary institution has the right in excess of the established state task, and also in cases determined by federal laws, within the established state assignment, perform work, provide services related to its main activities, provided for by its constituent document, for citizens and legal entities for a fee and on the same conditions for the provision of the same services.

A budgetary institution has the right to carry out other types of activities that are not the main activities(in accounting, the distinguishing feature is “2”), only insofar as it serves to achieve the purposes for which it was created, and corresponding to the specified purposes, provided that such activities are indicated in its constituent documents.

Based on Art. 78.1 of the Budget Code of the Russian Federation from the budgets of the budget system of the Russian Federation may be provided subsidies to budgetary and autonomous institutions for other purposes(in accounting, the distinctive feature is “5”), including an increase in the value of fixed assets of a budgetary and autonomous institution assigned to them with the right of operational management. In Art. 79 of the BC RF, the procedure for providing budget investments(in accounting, the distinguishing feature is “6”) to an autonomous and budgetary institution to increase the value of fixed assets under the right of operational management.

When revealing the classification of sources of financial support for a budgetary institution, it would be advisable to characterize the types of revenues:

subsidy for the implementation of a state (municipal) task for the implementation of the main type of activity;
targeted subsidy;
budget investments;
income from the main activity;
income from other independently carried out activities.

Let us group the classification of types of activities of government institutions with the definition of the generated and used sources of financial support in the accounting accounts. The classification of business transactions is considered the basis for determining the nature of the actions performed, which, in turn, determines the documentation, organization of accounting, and taxation features (including the possibility of applying tax benefits). Therefore, the priority classification criteria for delimiting the business operations of government institutions are:

division of statutory activities (completion of actions of providing services, performing work, transfer of goods) into main statutory activities (actions and services corresponding to the profile and functions of the institution, for the performance and provision of which the institution is created) and other statutory activities.

Thus, the basic elements of the classification will be recognized as:

taking actions;
provision of services;
execution of work;
transfer of goods provided for by the charter (including core actions and services within the framework of the main charter activity, as well as other services, work, goods).

The table contains an approximate classification of the types of activities of government institutions in the context of the mentioned criteria.

Classification of sources of financial support in accounting accounts

In conclusion, we note that state (municipal) institutions need to create accounting regulations (standards) for the public sector, and above all standards for accounting for sources of financial support. Based on the general methodological approaches enshrined in such standards, it will be easier to develop accounting techniques.

Bibliography

Budget Code of the Russian Federation: Federal Law of July 31, 1998 N 145-FZ.
Civil Code of the Russian Federation (part one): Federal Law of November 30, 1994 N 51-FZ.
Instructions for recording personal money and other valuables belonging to convicts, suspects and accused persons located in correctional institutions and pre-trial detention centers of the Federal Penitentiary Service: Order of the Ministry of Justice of Russia dated December 8, 2006 N 356.
On accounting: Federal Law of November 21, 1996 N 129-FZ.
On autonomous institutions: Federal Law of November 3, 2006 N 174-FZ.
On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions: Federal Law of 05/08/2010 N 83-FZ.
On non-profit organizations: Federal Law of January 12, 1996 N 7-FZ.
On approval of the Unified Chart of Accounts for accounting in state (municipal) institutions and Instructions for its application: Order of the Ministry of Finance of Russia dated December 1, 2010 N 157n.
On the procedure for forming a state task in relation to federal government institutions and financial support for the fulfillment of a state task: Decree of the Government of the Russian Federation of September 2, 2010 N 671.
On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs: Federal Law of July 21, 2005 N 94-FZ.
On the opening of personal accounts for federal institutions to account for funds received at the temporary disposal of federal institutions in accordance with the legislation of the Russian Federation: Letter of the Federal Treasury dated 02/06/2006 N 42-7.1-15/5.2-51.
On amendments to the Order of the Ministry of Justice of the Russian Federation and the Ministry of Finance of the Russian Federation dated January 25, 2008 N 11/15n “On approval of the Instructions on the procedure for accounting for funds received at the temporary disposal of structural units of territorial bodies of the Federal Bailiff Service”: Order of the Ministry of Justice of Russia N 164, Ministry of Finance of Russia dated 06.08.2008 N 74.

E.A.Fedchenko

Department of Accounting, Auditing

and automated data processing

Kuban State University

Territory state municipal institution. Formation of a source of financial support for state (municipal) institutions

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