In accordance with applicable law, the head of a budget company has the right to choose a method of accounting, including by transferring this function to centralized accounting. The main regulatory acts governing this activity are the Tax Code, the Commercial Code and the Federal Law No. 129. Let's consider further how to centralize bookkeeping.
Normative base
In Art. 162 BC established that the authority of the recipient of budget funds includes independent reporting or the transfer of this activity to the departments of centralized accounting. This provision is provided for in paragraph 2 of Art. 6 Federal Law No. 129. The norm says that managers can transfer powers on a contractual basis. According to paragraph 5 of Art. 321.1 Tax Code is maintained by centralized accounting if a budgetary enterprise carries out commercial activities. She also fills out a tax return. The document is submitted to the division of the Federal Tax Service at the location of the budgetary enterprise.
Centralized accounting
It must be said that the current legislation governing reporting issues has little impact on the work of the institutions in question. In this regard, in practice, difficulties often arise that are directly related to their functioning and inspections. Centralized accounting acts as a specialized unit. At the initial stage, such institutions were formed under state and local bodies - managers of budget revenues. Currently, centralized accounting is a relatively independent legal entity. She has her own property, stamp, letterhead. To carry out its activities, the unit uses special programs for accounting ("Business Pack", "1C: Accounting of a budgetary institution", etc.).
Regulatory documents
The main acts, in accordance with which the organizational structure of accounting is formed, are the charters of enterprises, as well as the order of the head of the executive body of the entity or the Moscow Region. Local documents are also issued that regulate the activities of the institutions in question. They are published by the centralized bookkeeping of municipal institutions or budgetary state enterprises. These local acts are:
- Orders and orders of the head.
- Labor regulations.
- Collective agreement.
- Bonus Regulation.
- Order on financial policy.
- Regulation on the provision of services for a fee.
Functions
The main task of the institutes under consideration is the maintenance of reporting on individual expenditure items of units related to certain departments (budget, government institution). Centralized accounting operates with them on the basis of an agreement. Its assignment to individual enterprises belongs to the authority of branch departments. Planning and accounting of budget expenditures, as well as funds received in entrepreneurial activity, are made in the context of institutions. Costs are financed from a single l / s according to a consolidated estimate. It is composed of centralized accounting. The functions of the unit include work on the execution of estimates, monitoring the status of settlements, the safety of inventory and cash. It monitors the economical and targeted spending of finances, ensures the timely preparation of annual and periodic reports. In fact, the division sells all the basic accounting services at the enterprise.
The rights of managers
The heads of units providing accounting services to budget and other departmental enterprises have the authority of fund managers. At the same time, the leaders:
- Sign a supply contract.
- They receive advances for household and other needs or permit their issuance to their employees in the manner prescribed by the rules.
- Conclude labor contracts.
- They give permission to pay expenses from the appropriations provided for in the estimate.
- They use food, materials and other values in accordance with established standards to meet the needs of the enterprise.
- They sign documentation that acts as the basis for the issuance of cash, inventory and other valuables, approve advance payment reports, and write-off acts for inventory that has become unusable.
- Receive the necessary certificates and materials related to the execution of the estimate.
- They solve other issues related to the financial and economic life of the enterprise.
Division classification
The executive bodies of the region or the MO can set different levels of centralization of accounting for a particular institution. Depending on this, the specific tasks of the unit are determined. For example, with full centralization in the staffing table, the position of accountant is not provided. Accordingly, services are not formed, reporting is carried out. In this case, the unit operates relatively separate from the enterprise. An example would be centralized bookkeeping in kindergartens. The primary documentation regarding the movement of stocks and other non-financial assets is filled in by employees who are liable. Company managers provide data on income and expenses. On their basis, centralized accounting of kindergartens forms estimates. The right to sign statements regarding the issuance of advances by accountable employees, to approve reporting on these payments, to certify settlement and payment statements on the issue of salaries, is reserved for the leaders of the DOW. The centralization scheme considered is currently considered the most popular. It allows you to minimize expenses, both time and money.
Partial transfer of functions
This is the second most popular centralized bookkeeping scheme. In this case, part of the functions are transferred to the unit, and part is implemented at the enterprise itself. For example, centralized accounting can make settlements with contractors and suppliers, extra-budgetary funds and the budget for fees and taxes. In the staffing of the enterprise, the corresponding posts are introduced. The persons who occupy them realize the rest of the functions. Their duties, in particular, include the preparation of not only primary documents, but also papers that serve as the basis for making settlements. The latter, in particular, include staffing tables, payroll sheets, according to which data are written off the cost of inventories used at the enterprise, and so on. Centralized accounting in this case is vested with control functions. She has the right to verify the correctness of the documentation provided, the validity of the tariffs and prices applied by the enterprise, to monitor compliance with the procedure for spending budget and other funds. Centralized accounting also carries out cashless payments, including for cathedrals and taxes, and prepares financial statements.
Additionally
In some cases, a budget institution receives maximum authority to keep track of the movement of funds. Accordingly, it provides for a special unit with competent staff. Centralized accounting has the right to carry out accounting for expenses that are incurred under separate estimated 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 conduct their reporting. This option should be used to control the spending of budget funds. Institutions that provide for their own accounting, reporting to industry-specific centralized units. They, in turn, form consolidated documents for the region, city, district.
Contract Verification
An audit of the accuracy of accounting in budgetary institutions begins with monitoring compliance with the terms of agreements on accounting services. Such agreements usually specify key aspects of the activities of the units concerned. 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 the obligations, rights, functions of the parties, the auditor checks the right to put the first signature. At the conclusion of the contract, the head of the budgetary enterprise may retain it only in respect of profitable activities, or in all accounts. The right to affix a second signature may be granted to the chief accountant of the institution or central unit. It depends on the way 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 accounting policies. 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 making decisions 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 of December 30, 2008. Direct accounting in the institution is carried out in accordance with Federal Law No. 129. In Art. 5 (p. 3) it is indicated 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 lies with the chief accountant. If necessary, the document is amended. The correctness of their instructions are checked by the auditors.
Conclusion
A feature of the work of centralized accounting is the difficulty of interacting with a large number of budgetary institutions. In this regard, it is extremely important for the unit to formulate the order of these relationships. One of the key acts in this case is the workflow schedule. In case of non-observance of its points or in case of its absence in accounting, many violations occur.