The work of authorities in the aspect of developing public institutions and solving managerial tasks is largely carried out through budgetary institutions operating at various levels. These are schools, kindergartens and other kinds of educational structures, medical institutions, various kinds of career guidance centers and many other socially significant organizations. What are the signs of budgetary institutions? What are the principles of accounting and taxation? What are the nuances of using terms that reflect possible options for the establishment of budget organizations?
What is a government agency?
To begin with, we will determine the common interpretations of the concepts in question. State institutions are entities of an economic, executive, administrative and other nature of activity 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 ones. That is, those that are created at the level of individual settlements, districts or districts.
In a number of cases, the term "budgetary organizations" is identified with the term "state institutions". However, the latter, in connection with relatively recent reforms in the public administration system, in some cases take a narrower interpretation. In the article we will study the circumstances that determine this.
Classification of institutions
The main types of state institutions are state-owned, autonomous, and also budget. There are three main criteria by which these three types of organizations differ. The first is commitment. Secondly, these are functions. Thirdly, it is the specifics of financial security and cash management. Consider the features of each of the criteria.
State institutions related to treasury are liable for their obligations, based on available funds. If they are not enough, then the corresponding responsibilities are assigned to the owner of the organization. A budget institution — first of all in such a context, you can narrow the interpretation of the term — is responsible for the existing obligations with the property that it uses through operational management (including that acquired from the proceeds from entrepreneurial activity), as well as real estate. Autonomous state organizations in the aspect of their obligations are liable for any property other than real estate (as well as what is classified as “especially valuable”).
Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Consider the relevant specifics of the differentiation for each type of organization. Government institutions are called upon to perform mainly state and municipal functions, as well as provide services both to individuals and legal entities. In turn, the activities of a budgetary organization, as well as autonomous, should be focused 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 state organizations. First of all, it can be expressed in the sources of basic financing. In the case of autonomous and budgetary organizations, these are subsidies, and the corresponding budget estimates are provided for state-owned institutions.
Revenues that go to state institutions through independent activities (we will also examine this aspect a bit 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 independent use of the organization, as for state-owned government agencies - are transferred to the budget. We also note that budgetary and state-owned institutions can have settlement accounts only in the Federal Treasury, and autonomous ones also in commercial banks.
Classification Nuances
At the same time, according to lawyers, there are no legal norms in Russian laws that establish criteria by which to distinguish between the concepts of state "functions" and "services." However, in some legal acts one can still find relevant guidelines. In particular, on the basis of the wording of the Decree of the President of the Russian Federation No. 314 of March 9, 2004, which addresses the problems of the system of executive authorities, it can be assumed that the key difference is whether political or administrative powers are present or absent in the organization’s activities. Such as, for example, control, licensing, supervision, etc.
Thus, the term "budgetary organizations" we can interpret in two ways. Firstly, such structures can be understood as any state organizations. Secondly, the term "budgetary organizations" can reflect only one of the three types of government structures. Those that, as a rule, do not include in their activities the exercise of power and are liable for their obligations only with the property that they have in operational management.
Also note that in some cases the term "budget organization" is identified with the concept of "municipal institution". Strictly speaking, there is no particular mistake here. Just because the activities of this kind of organization is 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. However, the term "municipal institution" and "state organization" to identify is not entirely appropriate. Why? The fact is that in accordance with Russian law, state and municipal authorities are independent.
Thus, the term “budget organization” is acceptable to use 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 carefully identified. Only if the relevant context does not imply a probability of dual understanding. Of course, in all official documents, the terms should be used based on the actual type of organization, determined by who the founder is. This is always written on paper in the relevant title documents.
State institution or state enterprise?
We said above that the term “state institutions” is synonymous with the concept of “budget organizations”. Examples of structures, at the same time in which the state takes part, can be very different - there are, in particular, state-owned enterprises, state-owned banks. Are they budget organizations? Not. are not. Because typically budgetary institutions should be characterized by a combination of the following three features:
- the core business profile of organizations is not related to commercial activities;
- the founder of the structure is the Russian Federation, its constituent entity or the municipality;
- the main source of funding for the work of the institution is the budget of the appropriate level.
Thus, there are the terms "state enterprise", "state organization" and "institution". In some cases, of course, they can be considered synonyms, but, based on the context, the definition of only one of them may be appropriate.
For example, if we are talking 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 signs. Moreover, the term “state enterprise” is more suitable for Rosatom, since this structure is engaged in the “real sector”.
The activities of Sberbank — mainly commercial — lending, servicing accounts, as well as Rosatom, which receives revenue from the implementation of core projects related mainly 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 Branch of the Social Insurance Fund for the Republic of Bashkortostan is more appropriate to be called a “state institution”.
What kind of correlation of terms is most true? It can be assumed that a “State institution” is always an “organization”, but very rarely an “enterprise”. By the way, if the word “budgetary” is used in the name of the structure, this can be said to automatically classify 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 cannot be credited to banks and other financial structures. In turn, a state-owned enterprise or a state bank, as a rule, can. However, budget organizations may well be an independent respondent in court. The fulfillment of the relevant obligations may be ensured by the limits of budget funds, and also provides for the subsidiary liability of the founder. One of the most explicit classification criteria is the geographic location of the structure. For example, budgetary organizations in Moscow and most other settlements are usually referred to as belonging to the relevant district or territorial authority. In turn, the name of state-owned enterprises may indicate belonging to some legal form - for example, to a joint-stock company.
Who are the founders?
Who establishes the state budget organization? It all 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 we are talking about the regional level, then the founder is the subject - the region, territory, republic. In the case of municipalities - 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 individual administrative parts - in Moscow these are, for example, districts. It should be noted - a budget organization can have only one founder, functioning at a specific level.
Types of activities of budget organizations
What types of activities are usually performed by municipal and state institutions (in this context, all three types)? This is determined, first of all, by the main goal of their creation. Which, based on the wording of the Russian legislation, is the need to exercise the power of authority of various bodies. Thus, the activities of the budgetary organization should correspond to the goals that face the structure that established them. Its specific types should be indicated in the charter of the institution. If, during a departmental or supervisory audit, it turns out that the activities of some institutions do not meet the goals of the founder (as well as his powers or profile), then a decision can be made to liquidate these structures or transfer them to another body (or to another level of government). All these rules are also relevant for municipal structures. In principle, the legislation governing the activities of all budgetary, in the broad sense, organizations is generally fairly uniform. In some legal sources, the same rules can be simultaneously aimed at the activities of structures operating both at the federal, regional, and local levels.
We also note that a state or municipal budget organization may conduct activities that supplement the core, but not similar to it due to typical features. As a rule, here we are talking about entrepreneurial activities. About conducting a "business", about commercial earnings. Which, by virtue of their signs, are really far from the realization of power and the provision of services to citizens. At the same time, the third-party activity in question must correspond to the goals for which the institution was created. And therefore, the types of "business" of budget organizations should also be indicated in the relevant constituent documents.
What kind of entrepreneurial activity can budget organizations engage in? Examples may vary. If this is, for example, a school, then entrepreneurial activity can be expressed in the organization of paid courses, the printing of documents on a printer or their photocopying, the sale of office supplies.
Financial aspect
Financing of budgetary (organizations owned by the state, but of a commercial type suggest self-sufficiency) of structures, as a rule, is carried out at the expense of treasury funds - federal, regional, municipal. Also, cash receipts may appear due to "business" - additional activities, as well as through sponsorship. But, as a rule, the main channel of financing is the budget of the appropriate level - municipal, regional or federal. Management of disposable funds in accordance with the main functional activities of the institution is reflected in a special document - the plan of financial and economic activity. Note that it is needed only for two types of organizations - "autonomous" and "budget". For "treasury" another document is required - estimates of income and expenses. The founder of the organization, in accordance with the provisions of relevant laws, must establish the procedure for compiling and providing such 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 obtained from this, as well as in the case of the activities of commercial firms, is taxed. By what norms does its calculation take place?
As soon as the client of the "commercial profile", who has contacted the institution, or the recipient of the service, is paid, the fact of receipt of funds in the current account or in the Federal Treasury is recorded in the budget organization.
The current tax legislation of the Russian Federation suggests that the institution must pay several (if applicable, based on the specifics of specific areas of activity) fees that exist today. It is, first of all, about income tax. Regarding him, the object of taxation is the entire amount of the proceeds received by the organization’s settlement accounts, reduced, at the same time, to the expenses incurred. Sources of income may be different - we have given a few examples above. At the same time, revenues within the framework of budget financing, as well as other kinds of targeted receipts, primarily sponsorship, are not considered profit. The income tax rate for budgetary organizations is 20%. Payment to the appropriate financial and economic system of the subject of the Russian Federation is subject to 18%. 2% is paid to the federal budget. Reporting periods - the first quarter, half a year, and also nine months.
Accounting
The next aspect of the activities of state institutions is accounting. Salary in a budgetary organization, income from "businesses", as well as sponsorship, are all taken into account through accounting mechanisms. 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 in operational management. It is interesting that, according to the norms of 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 state institutions, as some experts believe, one can observe the case of the exercise of property rights outside the institution of ownership.
Autonomous-type state institutions, as well as budget ones, must use in their activity accounting plans of accounts defined by the relevant Orders of the Ministry of Finance. For each type of institution, they are different. Treasury organizations should use the chart of accounts of budget accounting, also normalized by the relevant Order of the Ministry of Finance. , , .
Income and expenses
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