In our country, there will probably not be a single person who in one way or another does not come across government institutions. We all went to school, visited polyclinics, defended long lines at the tax office or social security. At least one of these places, but certainly familiar to the citizens of Russia. And everyone has heard a lot, and many people personally know about not sky-high salaries of public sector employees. But now this is not about that. For a long time, the concept of “state institution” was identical to the concept of “budget institution”. However, not so long ago, some changes took place in our legislation. Currently, municipal and state organizations are divided into state, autonomous and
budgetary institutions. This article will talk about one of these types.
An autonomous institution is a state organization established by the Russian Federation, its constituent entity or municipality. Its purpose is to provide services or perform work in scientific, educational activities, in the areas of health care, social protection, employment, culture, sports and others.
A state autonomous institution can be created in two ways:
- Establishment of a new organization.
- Change in the type of existing organization, i.e., the transformation of a budgetary or public institution into an autonomous one. For this procedure, a decision of the executive authorities is necessary. Moreover, when changing the type of institution, the founder, as a rule, does not change.
Why is this procedure necessary? What does the organization get as a result?
An autonomous institution is an organization to which most of the privileges granted to a budget institution are available, but without the same restrictions. Let's try to explain. The budget institution receives certain funds from the state according to the spending schedule. It can spend them only for strictly defined purposes.
By the way, the same applies to his extra-budgetary activities. Moreover, for all expenses and receipts it should be fully accountable to the Federal Treasury of the Russian Federation. An autonomous institution is an organization that has greater freedom in financial and economic terms. She receives funding from the state, which can direct for expenses on the main activity, for the maintenance of property or payment of taxes. But she can also receive income from the property assigned to her, for example by renting a room. In this case, the organization itself will determine what to spend the funds received on, and has the right to adjust costs if necessary. It can combine budget funds and funds received from extrabudgetary activities. An autonomous institution has the right to place funds in
deposit accounts, thereby receiving
additional income. In addition, it can take loans. Simplified reporting to the Federal Treasury of institutions of this type.
An autonomous institution is an organization that has the ability to increase its profitability, as well as the quality of services due to the above factors.