Budget organization definition. Who belongs to public sector employees. Basic accounting requirements

According to paragraph 1 of Art. 161 BC RF, state-financed organization -this is an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local authorities for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the corresponding budget or the budget of the state extra-budgetary fund on the basis of income estimates and costs.

Organizations endowed with state or municipal property on the basis of the right of operational management, with the exception of state-owned enterprises and autonomous institutions, for the purposes of the RF BC are recognized as budgetary institutions (clause 2, article 161 of the RF BC).

Signs of a budgetary institution:

1) the budgetary institution is non-profit organization;

2) the founder is the Russian Federation, a constituent entity of the Russian Federation, or municipality;

3) the main activity of a budgetary institution is financed in whole or in part from the funds of the corresponding budget on the basis of estimates of income and expenses.

A budgetary institution uses budgetary funds in accordance with the approved estimate of income and expenses, which should reflect all income of a budgetary institution, received both in the form of budgetary funds and from entrepreneurial and other activities. When executing the estimate of income and expenses, a budgetary institution has the right to independently spend funds received from non-budgetary sources.

A budgetary institution prepares and submits a budget application for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds, based on the projected volumes of provision of state or municipal services and the established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses of the reporting period.

A budgetary institution has no rightreceive loans or borrowings from credit institutions, other legal, individualsas well as from budgets budgetary system RF (clause 8 of article 161 of the RF BC).

A budgetary institution independently acts in court as a defendant for its monetary obligations. At the same time, a budgetary institution ensures the fulfillment of its monetary obligations specified in the executive document, within the limits of the corresponding limits of budgetary obligations and funds received from entrepreneurial and other income-generating activities (clause 9 of article 161 of the BC RF). The owner of the property of a budgetary institution in accordance with the provisions of Art. 120 of the Civil Code of the Russian Federation bears subsidiary responsibility for its obligations.

Revenues and expenses of budgetary institutions

Revenues and expenses of budgetary institutionsare determined by the budget of the institution for the next financial year, approved in the manner prescribed by the current legislation. According to paragraph 2 of Art. 161 of the Budget Code of the Russian Federation, the estimate of income and expenses should reflect all income of a budgetary institution, received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activities: from providing paid services, the use of state or municipal property assigned to a budgetary institution on the basis of operational management, other activities. Revenues received by budgetary institutions from entrepreneurial and other income-generating activities are included in the budget revenues of the corresponding level.

A budgetary institution subordinate to federal executive bodies uses budgetary funds exclusively through the personal accounts of budgetary institutions, which are maintained by the Federal Treasury.

Budgetary institutions have the right to spend budget funds exclusively for:

1) remuneration for labor in accordance with concluded labor contracts and legal actsadjusting the size wages relevant categories of workers;

2) transfer of insurance contributions to state extra-budgetary funds;

3) transfers to the population, paid in accordance with federal laws, laws of the constituent entities of the Russian Federation and legal acts of local governments;

4) travel and other compensation payments to employees in accordance with the legislation of the Russian Federation;

5) payment for goods, works and services under the concluded state or municipal contracts;

6) payment for goods, works and services in accordance with the approved estimates without the conclusion of state or municipal contracts.

The spending of budgetary funds by budgetary institutions for other purposes is not allowed.

All purchases of goods, works and services in excess of 2000 minimum sizes wages are paid by budgetary institutions exclusively on the basis of state or municipal contracts. Moreover, in the case of a decrease authorized bodies state authorities, in accordance with the established procedure, the funds of the relevant budget allocated for the purpose of financing contracts concluded by a budgetary institution, a budgetary institution and the other party to such an agreement must agree on new terms, and, if necessary, other conditions of the agreement. A party to the contract has the right to demand from a budgetary institution only compensation for real damage caused by a change in the terms of the contract.

Estimated income and expenses of a budgetary institution

Estimated income and expenses of a budgetary institution- a document defining the volume and target direction of budgetary allocations of this institution, approved in the prescribed manner and containing calculated data for each target area of \u200b\u200bbudgetary appropriations.

The procedure for drawing up and approving estimates of income and expenses of a budgetary institution is established by Art. 221 BC RF.

After approval of the consolidated budget list, its indicators are communicated to the administrators and recipients of budget funds in the form of notifications of budget allocations for the period of validity of the approved budget.

Within 10 days from the date of receipt of the notification of budget allocations, the budgetary institution is obliged to draw up and submit for approval to the superior manager of budgetary funds an estimate of income and expenses. The methodology for compiling and approving estimates of income and expenses of institutions that are on the budgets of all levels of the budgetary system of the Russian Federation is established by the Ministry of Finance of the Russian Federation, but at present there is no regulatory documentregulating the procedure for drawing up an estimate of income and expenditure of a budgetary institution does not exist. Within 5 days from the date of submission of the said estimate, the manager of budgetary funds must approve this estimate. At the same time, the estimate of income and expenses of a budgetary institution, which is the main manager of budgetary funds, is approved by the head of the main manager of budgetary funds.

According to paragraph 1 of Art. 158 BC RF chief fund manager federal budget – a government body of the Russian Federation, which has the right to distribute federal budget funds to subordinate administrators and recipients of budget funds, as well as the most significant budgetary institution of science, education, culture, health care and the media.

Within one working day from the date of approval, an estimate of the income and expenses of a budgetary institution is transferred by the budgetary institution to the body of the corresponding level of the budgetary system of the Russian Federation, executing the budget.

The need to draw up an estimate of income and expenditure of budgetary institutions is due to the fact that funds allocated from the budget for the main activities of a budgetary institution are spent in accordance with the approved limits of budgetary obligations. Financing of a budgetary institution by the body executing the budget of the corresponding level can be carried out exclusively within the limits of budgetary obligations, regardless of the presence or absence of estimated assignments. At the same time, a budgetary institution has available funds from entrepreneurial and other income-generating activities, for the spending of which the limits of budgetary obligations are not brought. In this case, the estimate of income and expenses of a budgetary institution is the only document that determines the directions and amounts of spending such funds.

Please complete it according to the rules of article formatting.

State-financed organization - by russian legislation it is a state (municipal) institution, financial security the performance of the functions of which, including the provision of state (municipal) services to individuals and legal entities in accordance with the state (municipal) assignment, is carried out at the expense of the corresponding budget on the basis of budget estimates.

BUDGET INSTITUTION - according to the budgetary legislation of the Russian Federation, an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature , whose activities are financed from the corresponding budget or from the budget of the state extra-budgetary fund on the basis of estimates of income and expenses (Article 161 of the RF BC *). Boo. is a non-profit organization.

The estimate of income and expenditure should reflect all the income of the B.U. received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activities, incl. income from the provision of paid services, other income received from the use of state or municipal property assigned to B. at. on the right of operational management, and other activities.

When the authorized bodies of state power in the prescribed manner reduce the funds of the corresponding budget allocated for the purpose of financing contracts concluded by the B.U., such an institution and other parties to such an agreement must agree on new terms, and if necessary, other conditions contract. The party to the contract has the right to demand from B. at. only compensation for real damage caused by a change in the terms of the contract.

On the basis of the projected volumes of provision of state or municipal services and the established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses of the reporting period B. at. prepares and submits a budget application for the next financial year, which is submitted for approval to the chief administrator or administrator of budget funds.

Boo. uses budget funds in accordance with the approved estimate of income and expenses. The Federal Treasury of the Russian Federation or other body that implements the budget, together with the main administrators of budgetary funds, determines the rights of the budgetary institution. on the redistribution of expenses by subject items and types of expenses in the execution of the estimate. When executing the estimate of income and expenses B. at. independently in spending funds received from extra-budgetary sources. B.U., subordinate to federal executive bodies, uses budget funds exclusively through personal accounts of B.U., which are maintained by the Federal Treasury of the Russian Federation.

The status of a state institution essentially coincides with the current status of a budget institution enshrined in the current legislation, with an additional restriction in the form of crediting from 2011 all income received from income-generating activities to the corresponding budget.

Autonomous institutions

Autonomous institution is a new type of municipal institution with greater financial and economic independence and a high degree of responsibility for the results of its activities.

The difference between an autonomous institution and a budgetary institution

The volume of rights to dispose of property is increasing.
The scope of rights is increasing and the procedure for managing budget funds is simplified.
The volume of rights and opportunities for attracting and using extra-budgetary sources is increasing.
The responsibility of the institution to external partners is increased.
The system of administrative management of the institution and the forms of interaction with the founder are changing.

Legal regime of the property of an autonomous educational institution Property belongs on the basis of the right of operational management and is owned by the state; it is not subject to privatization.

An autonomous institution has the right to independently dispose of movable (except for especially valuable) and immovable property (except for property transferred by the founder).

An autonomous institution has the right to make cash and other property to the authorized (share) capital of other legal entities or otherwise transfer this property to other legal entities.

The land plot necessary for the autonomous institution to fulfill its statutory tasks is provided to it on the basis of the right of permanent (unlimited) use.

The purpose of the transition to the form of AU is to obtain greater financial and economic independence and economic mobility. Result: 1.increase in profitability of activities; 2. improving the quality of services.

Advantages of switching to AU: independent determination and adjustment of the directions of expenditures of budgetary funds; the possibility of combining financial flows from extra-budgetary sources and budget funds; "Withdrawal" from the treasury; "Withdrawal" from public procurement; receiving additional income by placing funds on deposit accounts; obtaining loans. independently manage their own income and property (except for those transferred by the founder).

Governing bodies of an autonomous educational institution:

Supervisory Board
Director of the Institution
General meeting of employees
Pedagogical Council

Changing the type of budget institution

Changing the type of a budgetary institution (for example, a government institution to an autonomous one) is carried out by a decision of the state executive body:

The government Russian Federation - for federal institutions;
the highest executive body of state power of a constituent entity of the Russian Federation - for institutions of constituent entities of the Russian Federation;
by the local administration of the municipality - for municipal institutions.

Notes

In the Russian Federation, an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local authorities for the implementation of managerial, social, cultural, scientific and technical or other functions ... ... Financial vocabulary

State-financed organization - an organization created by the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local authorities for the implementation of managerial, social, cultural, scientific ... Accounting encyclopedia

STATE-FINANCED ORGANIZATION Legal encyclopedia

State-financed organization - 1. A budgetary institution is not recognized commercial organizationcreated by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to ensure the implementation of the stipulated ... ... Official terminology

Institution of a non-production sphere, financed mainly or entirely from the state and local budgets. Such organizations include public authorities and government controlled, army, courts, prosecutor's office, ... ... Encyclopedic Dictionary of Economics and Law

State-financed organization - (English budget institution) according to the budgetary legislation of the Russian Federation, an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local government bodies for the implementation of managerial, social, cultural, scientific ... Big Law Dictionary

STATE-FINANCED ORGANIZATION - a non-profit organization created by a government body of the Russian Federation or a constituent entity of the Federation, as well as by a local government body to carry out managerial, social, cultural, scientific and technical or other non-commercial functions, ... ... Financial and credit encyclopedic dictionary

State-financed organization - An organization created by government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies for the implementation of managerial, social, cultural, scientific ... Vocabulary: accounting, taxes, business law

BUDGETARY INSTITUTIONS BUDGETARY INSTITUTIONS - institutions of the non-production sphere (socio-cultural, state authorities and public administration, defense, courts, prosecutors), receiving all the necessary funds from state budget.

A large legal dictionary. - M .: Infra-M. A. Ya. Sukharev, V. E. Krutskikh, A. Ya. Sukhareva. 2003 .

See what "BUDGETARY INSTITUTIONS" are in other dictionaries:

See Budgetary institutions Dictionary of business terms. Academic.ru. 2001 ... Business Glossary

Institutions financed primarily or wholly from state and local budgets. Such organizations include government bodies, the army, courts, prosecutors, many institutions of the social and cultural sphere, science, education, ... ... Economic Dictionary

Institutions partially or wholly financed from state and local budgets. Terminological dictionary of banking and financial terms. 2011 ... Financial vocabulary

Budgetary institutions - (Budgetary entities) - non-production sector institutions that receive the necessary funds mainly from the state budget, through budget funding ... Economics and Mathematics Dictionary

budgetary institutions - Institutions of the non-production sector, receiving the necessary funds mainly from the state budget. [JSC RAO "UES of Russia" STO 17330282.27.010.001 2008] Topics economics EN budgetary entities ... Technical translator's guide

BUDGETARY INSTITUTIONS - institutions and organizations of the non-production sphere, financed mainly or entirely from the state and local budgets. Such organizations include government bodies, the army, courts, prosecutors, many social institutions ... Professional education. Dictionary

budgetary institutions - institutions financed mainly or entirely from state and local budgets. Such organizations include government bodies, the army, courts, prosecutors, many institutions of the social and cultural sphere, science, education ... Dictionary of economic terms

budgetary institutions - institutions of the non-production sphere (social and cultural, state authorities and public administration, defense, courts, prosecutors) receiving all the necessary funds from the state budget ... Big Law Dictionary

Budgetary institutions on the federal budget - Budgetary institutions that are on the federal budget, organizations created by the owner to carry out managerial, social, cultural, scientific and technical or other functions of a non-commercial nature, whose activities are financed ... Official terminology

Institutions, organizations, funded mainly or entirely from the state or local budgets. To B. at. include the authorities, the army, courts, prosecutors, social institutions, science, education, health care. Dictionary… … Business Glossary

Books

Ensuring the safety of navigation of ships, V. I. Dmitriev. IN study guide on the discipline Safety of navigation, issues related to ensuring the safety of navigation of ships in accordance with the requirements of international conventions and ...
Autonomous, budgetary and state educational institutions, Feklin Sergey Ivanovich. The methodological guide presents the official materials of the Parliament of Russia and the opinions of some experts regarding changes in legislation in the field of education and ongoing reforms of the network ...

D.L. Komyagin,
legal Counsel of the Main Directorate
Federal Treasury of the Ministry of Finance of Russia

Jurists and philosophers have not yet agreed on the issue of determining the essence of such a socio-political phenomenon as the state. Nevertheless, the state makes itself felt by imperative prescriptions and regulations provided by coercion. In the spheres of economics and law, the state manifests itself in the form of legal entities based on state property and carrying out both commercial and non-commercial activities.

If we classify these legal entities according to the above criterion, that is, based on the nature of the activity - commercial or non-commercial, we can distinguish:

a) state unitary enterprises, state enterprises;

b) institutions based on state ownership.

Legal status and the procedure for the functioning of unitary enterprises based on state ownership is quite fully regulated, since they are created to fulfill certain tasks set by their owner - the state, which endows them with an appropriate set of functions and rights.

The principle of unitarity of an enterprise means that a commercial organization does not have ownership of the property assigned to it, the owner of which remains the founder - the state.

The power of economic management, on the basis of which a unitary enterprise disposes of its property in the Russian Federation, remained from the planned Soviet way of managing and is dying out as democratic market institutions are strengthened. to a lesser extent, this provision concerns the authority of operational management, since recently many regulations have been adopted on the creation of state enterprises, for example, in the form of railway transport enterprises (Federal Law of August 25, 1995 No. 153-FZ), state institutions executing punishment in the form of imprisonment (Decree of the President of the Russian Federation dated 09.29.95 No. 977). In this regard, the Concept on the reform of enterprises and other commercial organizations, approved by Decree of the Government of the Russian Federation No. 1373 dated October 30, 1997, provides for the termination of the creation of unitary enterprises based on the right of economic management, as well as the reorganization of existing enterprises into business companies with participation in the authorized capital of the property of the Russian Federation or in federal state enterprises.

In accordance with Art. 113 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation), a unitary enterprise is a commercial organization that is not endowed with ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible, that is, it cannot be distributed by contributions (shares, shares), including among the employees of the enterprise. Only state and municipal enterprises can be created in the form of unitary enterprises. Based this provision, the property of a unitary enterprise is, respectively, in state or municipal ownership and belongs to the enterprise on the basis of the right of economic management or operational management.

The legal status of state and municipal unitary enterprises should, in accordance with the Civil Code of the Russian Federation, be determined by the law on state and municipal unitary enterprises. Due to the fact that this law has not yet been adopted, the normative regulation of the creation and operation of unitary enterprises is limited by the Civil Code of the Russian Federation and departmental instructions issued by the executive authorities within their competence. In accordance with the Civil Code of the Russian Federation, the charter of an enterprise must contain the following information:

Subject, goals of the enterprise;

The size of the authorized capital of the enterprise, the procedure and sources of its formation;

Company name indicating the owner of the property.

The head of a unitary enterprise is appointed by the owner or a body authorized by the owner and is accountable to them. At the same time, a unitary enterprise is liable for its obligations with all property belonging to it and is not liable for the obligations of the owner. The founder (owner) is responsible for the obligations of the unitary enterprise in accordance with Art. 115 of the Civil Code of the Russian Federation only in relation to state enterprises. This liability is subsidiary in nature, that is, the founder is held liable only if the property of the state-owned enterprise is insufficient to meet the claims of creditors.

The main difference between the right of economic management and the right of operational management is the degree of freedom that an organization has from its founder. In relation to an organization based on the right of operational management, the owner has the right not only to set goals and objectives that are pursued during its creation, but also to promptly intervene in the business process of the enterprise in the form of directives and guidelines. In addition, Article 296 of the Civil Code of the Russian Federation gives the owner of the property transferred on the right of operational management to seize excess or misused property and dispose of it at his own discretion.

The owner of property, which is enshrined in the right of economic management, is more limited in his rights. So, the regulatory influence of the state or local authorities is limited to the approval of the charter of the enterprise, the appointment of the head of the enterprise and the conclusion of a contract with him, as well as control over his activities through periodic reporting.

It is pertinent to recall that before January 1, 1995, that is, before the entry into force of the Civil Code of the Russian Federation, the right of operational management or full economic management (currently just economic management) arose for enterprises after the conclusion of relevant agreements with regional divisions of the State Property Committee of Russia. After the contract entered into legal force, the enterprise acquired the right to dispose of its property, concluding contracts, transactions, to engage in production, that is, to organize commercial activities.

At present, the Civil Code of the Russian Federation establishes an imperative, authoritative and administrative method of endowing a unitary enterprise with the appropriate property; the transfer, that is, the acquisition of property rights, can be understood as the delivery of property to the acquirer, which, in accordance with Art. 244 of the Civil Code of the Russian Federation is considered to be delivered from the moment of actual receipt into the possession of the acquirer or the person indicated by him. In this case, we can talk about two types of transferred property: things and funds of the corresponding budget, from which the statutory fund is formed.

Property can be included in the authorized capital in the form of equipment, technological lines, buildings, structures, and other real estate. The procedure for transferring this property is the same as for joint stock companies... The moment of transfer of ownership, that is, the emergence of the right of economic management or operational management, should be considered the corresponding act of acceptance and transfer, registered with the territorial committee for state property management. It should be noted that all state and municipal property is currently distributed and can be transferred only in the course of reorganization or liquidation.

When forming the authorized capital from the federal budget, the date of their crediting to the budget accounts of financed enterprises and institutions should be considered the moment of consolidation into operational management or economic management. It should be noted, however, that Art. 299 of the Civil Code of the Russian Federation states that the moment of consolidation in operational management and economic management can be determined differently than it is established by law and other legal acts or by the decision of the owner. This other moment of assigning budget funds to the organization arises in the event that analytical (personal) accounts are maintained on personal account 99 of balance account 120 by the Federal Treasury in accordance with the Temporary Instruction of the Ministry of Finance of Russia dated 09.10.96 No. 3-E1-6 / 50 “On the procedure for maintaining personal accounts of appropriation managers financed from the federal budget ”.

After setting out the legal status of unitary enterprises, we will proceed, following the above methodology, to a description of institutions based on state ownership. In contrast to enterprises based on the right of operational management, the existing legal regulation is not exhaustive. The fact is that institutions based on state ownership are budgetary institutions with special features in the field of taxation, financial reporting, etc. How to name this legal entity in this or that case: government agency or a budgetary organization will depend rather on a point of view determined by fiscal, judicial or other interests. The legal status of budgetary institutions today has not been established by any laws or, at least, by decrees of the President of the Russian Federation, although the term "budgetary organization" or "budgetary institution" can often be found both in regulatory acts of various levels and in scientific literature ...

For example, in Art. 12 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting" it is established that during the inventory of property and obligations, the shortage of property and its damage within the norms natural loss are attributed to the costs of production or circulation, and in excess of the norms - to the account of the perpetrators. If the guilty persons are not identified or the court refused to recover losses from them, losses from shortage of property and damage to it are written off to the financial results of the organization, and from a budgetary organization - to reduce funding. Article 13 establishes the composition of financial statements for organizations, with the exception of budgetary organizations, for which the composition of financial statements is determined by the Ministry of Finance of Russia. Article 15 contains a provision that all organizations, with the exception of budgetary organizations, submit annual financial statements in accordance with the constituent documents to the founders, members of the organization or owners, as well as that “budgetary organizations submit monthly, quarterly and annual financial statements to a higher to the body within the timeframe set by it ”.

Federal Law of 10.01.97 No. 13-FZ "On Amendments and Additions to the Law of the Russian Federation" On Tax on Profits of Enterprises and Organizations "" contains the following edition of Art. 8: “Starting from January 1, 1997, all enterprises, with the exception of budgetary organizations, small businesses and payers specified in paragraph 5 of this article, have the right to switch to monthly payment to the budget of income tax, based on the actual profit received for the previous month and tax rates, ... small businesses and budgetary organizations that have profits from entrepreneurial activities pay income tax to the budget on a quarterly basis, based on the actual profit received for the previous reporting period ”.

In accordance with the Decree of the President of the Russian Federation of 03.04.97 No. 278 "On Priority Measures to Implement the Message of the President of the Russian Federation to the Federal Assembly" Order in Power - Order in the Country "" has been terminated before September 1, 1997, the practice of budget financing by issuing guarantees and sureties for commercial loans to federal government bodies and budgetary organizations ”. Implementation of the provisions of the Decree of the President of the Russian Federation of 11.12.97 No. 1278 "On measures to improve public finances" also requires a clear separation of budgetary organizations (budgetary network) from all others.

At present, the status of a budgetary organization (meaning federal level) allows you to get some tax benefits. For example, the Decree of the President of the Russian Federation dated December 22, 1993 No. 2270 "On some changes in taxation and in the relationship of budgets of various levels" established a privilege for budgetary organizations to pay advance payments from income tax. There are other features in the calculation of taxes for budgetary organizations.

What regulatory source can determine the status of budgetary organizations? In view of the fact that there are interdepartmental differences in understanding the nature of budgetary organizations, it would be necessary to remove the issues with an act of greater legal force, binding on all executive authorities.

Since there is currently no legislative definition of a budgetary organization, then, given the cumbersome procedure for adopting federal laws, the executive authorities independently within their competence give such a definition. So, for example, a joint letter dated 17.03.94 of the State Tax Service of Russia No. VZ-4-15 / 39n and the Ministry of Finance of Russia No. 28 “On Transport Tax” established that “budgetary organizations include institutions and organizations whose main activities are fully or partially financed for federal budget account based on estimates of income and expenditure. A prerequisite is the opening of financing according to the estimate and maintaining accounting and reporting in the manner prescribed for budget organizations ”. A similar definition is given in the instruction of the State Tax Service of Russia dated 10.08.95 No. 37 “On the procedure for calculating and paying the profit tax of enterprises and organizations to the budget”.

The interpretation of the concept of "budgetary organization" can also be found in doctrinal sources. The Financial and Economic Dictionary edited by Academician Nazarov (Moscow, 1995) defines budgetary organizations as legal entities that operate in the non-production sphere and operate on a non-profit basis, receiving funds for ongoing maintenance and development from federal, regional or local budgets.

It should be noted that the above definitions are quite sufficient for a financier, but not exhaustive from a legal point of view, since the possible organizational and legal forms in which budgetary organizations may exist are not indicated, and the directions of their activities are not established.

First of all, a budgetary organization is in any case a non-profit organization.

The Civil Code of the Russian Federation defines non-profit organizations as legal entities that do not have the main purpose of their activities to make a profit and do not distribute the received profit among the participants in this activity. Similar wording is contained in Federal law dated 12.01.96 No. 7-FZ “On non-profit organizations”.

From the above definition of a non-profit organization, one can single out the necessary and sufficient signs of such an organization, established by civil law. The main purpose of the activities of a non-profit organization cannot be profit-making. They can be created in accordance with the Law on Non-Commercial Organizations to “achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meeting the spiritual and other intangible needs of citizens, protecting rights, legitimate interests citizens and organizations, the resolution of disputes and conflicts, the provision of legal assistance, as well as for other purposes aimed at achieving public goods ”. Self-supporting activities, based on existing practice, are allowed, but not to the detriment of the main activity and on the condition that the profit is directed to the implementation of statutory tasks. This requirement is formulated in Art. 50 of the Civil Code of the Russian Federation in the following form: “... non-profit organizations can carry out entrepreneurial activity only insofar as it serves to achieve the goals for which they were created, and corresponding to these goals. "

In connection with this formulation, it can be argued that budgetary organizations meet the first, basic feature of non-profit organizations - the main goal of these organizations is not to make a profit.

There is no doubt that budget organizations have another sign: the lack of distribution of the profits received between the participants. Budgetary organizations are financed by the owner who founded them (the Russian Federation, a constituent entity of the Russian Federation, or a local government body) from the corresponding budget. The profit received in any way by the organization is used to achieve the tasks determined by the owner, since the directions for using the profit are initially established by the constituent documents and, therefore, the distribution of profit cannot be made by a simple division between the participants in economic activity.

One can find arguments, the logic of which admits the possibility of the existence of a budgetary organization pursuing commercial goals.

So, for example, there is controversial situation when considering the status of a state-owned plant. Such organizations are unitary enterprises, their property (like any unitary enterprise) is owned by the state and transferred on the basis of operational management. However, unitary enterprises, which is enshrined in Art. 113 of the Civil Code of the Russian Federation, are commercial organizations.

For the first time, state-owned factories and factories were mentioned in the Decree of the President of the Russian Federation of 23.05.94 No. 1003 "On the reform of state-owned enterprises", in the text of which, as one of the directions of reform of state-owned enterprises, it was envisaged to create economic institutions of state-owned plants on the basis of a limited number of liquidated federal state enterprises , state-owned factories and state-owned farms with the assignment to them on the basis of the operational management of all property of the liquidated federal state enterprises. It should be noted the provision contained in the Decree that all expenses for the liquidation of the federal state enterprise, as well as settlements with its creditors are carried out at the expense of the federal budget. Constituent document a state-owned enterprise is its charter, approved directly by the Government of the Russian Federation. Wherein company name enterprises must contain an indication that the enterprise is state-owned. Exclusively, the Government of the Russian Federation may decide to reorganize or liquidate a state-owned enterprise. The procedure for the distribution of income received by a state-owned enterprise is determined by the owner of the property (that is, the state). Decree of the Government of the Russian Federation of 12.08.94 No. 908 "On approval of the model charter of a state-owned plant (state-owned factory, state-owned economy), created on the basis of a liquidated federal state enterprise", it was established that the state-owned enterprise should be under the jurisdiction of the relevant federal body the executive branch, which approves the charter of such an enterprise. The standard charter of a state-owned enterprise should contain a provision stating that the plant was created for the production of products, the provision of services and the performance of work, the volume and nature of which are determined by the Government of the Russian Federation. The source of the formation of property and financial resources this enterprise in accordance with Model charter should, first of all, be the property transferred to him by the decision of the Government of the Russian Federation.

The owner of the property assigned to the state enterprise, in addition to the rights that he has in relation to unitary enterprises based on the right of economic management, is empowered to seize excess property that is not used or used by the state enterprise for other purposes. Another difference in the powers of a state-owned enterprise is that the consent of the owner is required for the state-owned enterprise to carry out any transactions related to the alienation or other disposal of any property on the balance sheet of the enterprise (not only real estate, as is the case with economic management) ... A state-owned enterprise has the right to sell independently only its products. The Civil Code of the Russian Federation includes a rule establishing the subsidiary liability of the owner, the Russian Federation, for the obligations of a state-owned enterprise (clause 5 of article 115).

And yet, a state-owned plant (factory) will not be a budgetary organization for a single reason: financing associated with the implementation of the order-plan and the plan for the development of the plant, its production and social development, the implementation of measures for mobilization training, the maintenance of non-production facilities, is carried out for account of income from the sale of products (works, services). Only if they are insufficient, the plant is allocated funds from the federal budget for the implementation of the plant development plan (including the implementation of state investment programs, implementation of research and development work, activities for mobilization training); maintenance of social infrastructure facilities; compensation for losses from the fulfillment of the plan-order. These funds for financing the plants are provided in the federal budget as a separate line. This provision is established by the Decree of the Government of the Russian Federation of 06.10.94 No. 1138 "On the procedure for planning and financing the activities of state-owned factories (state-owned factories, state-owned farms)" and corresponds to the establishment of the above-mentioned Decree of 23.05.94 that the state-owned plant independently sells its products and uses profit, unless otherwise provided by the legislation of the Russian Federation. The budgetary financing of the state-owned plant is not aimed at meeting the actual production needs and is not associated with the production of products.

Financing the main activity of a state-owned plant at the expense of the profit it receives allows it to be excluded from the number of budgetary organizations, in other words, being a commercial organization, it has a status different from that of a budgetary organization. It seems that in view of the state significance and the obvious low profitability of production in such cases, a special approach is needed, but this should be done by a special normative act as an exception from general rule... In relation to state-owned factories, this was done by the already named Decree of the Government of the Russian Federation of 06.10.94 No. 1138. In addition, the special status of such unitary enterprises as state-owned plants and factories was reflected in the draft Budget Code of the Russian Federation, adopted in the first reading by the State Duma of the Federal Assembly Of the Russian Federation, where it is highlighted in a separate line that the state-owned enterprise in relation to the state property assigned to it exercises the right of operational management within the limits determined by the Civil Code of the Russian Federation and the relevant law.

So, a budgetary organization is always a non-profit organization.

The next selection criterion is the possible organizational and legal forms in which budgetary organizations can exist. Article 50 of the Civil Code of the Russian Federation establishes that legal entities that are non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations) financed by the owner of institutions, charitable and other foundations, as well as in other forms provided by law. This provision is confirmed by the Law "On Non-Commercial Organizations", which states that organizations of the same name can be created in the form of public or religious organizations, non-commercial partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms stipulated by federal laws.

Of the entire list of organizational and legal forms, only the form of an institution financed by the owner is acceptable. Indeed, a consumer cooperative, for example, in accordance with Art. 116 of the Civil Code of the Russian Federation is a voluntary association of citizens and legal entities based on membership. The same is the case with public and religious organizations, which in accordance with Art. 117 are recognized voluntary associations of citizens who have united on the basis of their community of interests to meet spiritual or other non-material needs. A budgetary organization is not a voluntary association, since before its creation a corresponding authoritative prescription is always issued in the form of a regulatory legal act.

Article 120 of the Civil Code of the Russian Federation defines an institution as an organization created by the owner to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by him in whole or in part. It is this organizational and legal form that corresponds to the already established status of such a subject of economic turnover as a budgetary organization.

So, to summarize: the budgetary organization, firstly, is a non-profit organization and, secondly, it exists in the form of an institution established by the Russian Federation (subject of the Russian Federation, municipal formation).

In practice, such a form of existence of a non-profit organization as a foundation is used. Article 118 of the Civil Code of the Russian Federation, a fund is recognized as a non-profit organization that has no membership, established by citizens and legal entities on the basis of voluntary property contributions, pursuing social, charitable, cultural, educational or other socially useful goals. At first glance, such an organizational and legal form is suitable for a budgetary organization: the founder of the fund may well be a state body, the goals of creating the fund coincide with the constitutionally defined functions of the state. However, in accordance with the Civil Code of the Russian Federation, the property transferred to the foundation by its founder is the property of the foundation. The founder is not responsible for the obligations of the foundation he created, and the foundation is not responsible for the obligations of its founders.

It seems important, in order to avoid disputes and misunderstandings, to give a third proper financial criterion in order to be able to distinguish between budgetary organizations. This is the above-mentioned condition for financing the main activity in whole or in part from the funds of the corresponding budget on the basis of estimates of income and expenses. Attention should be paid to the fact that it is the main activity that is financed, that is, those areas of activity that are determined by the state (subject of the federation, municipal formation) when creating a budgetary organization. The fund, having become the owner of the property transferred to it by the founder, then acts at its own peril and risk, not counting on assistance in carrying out its main activities and fully responding for its obligations. The owner of the property of the institution, on the contrary, in accordance with Art. 120 of the Civil Code of the Russian Federation bears subsidiary (joint with the institution) liability for its obligations.

Let us now answer the question: can the Pension Fund be considered a budgetary organization? There are arguments “for” - the fund uses in its activities funds allocated from the federal budget, the purpose of its activities is not to generate profit, but to implement the provisions of the relevant regulations approved by the competent state authorities.

Thus, the function of execution by the Pension Fund of the Russian Federation of the budget The Pension Fund involves the receipt of allocations from the federal budget, which is enshrined in the Regulations on the Pension Fund, approved by the resolution of the Supreme Soviet of the Russian Federation of December 27, 1991 No. 2122-1. These funds are used to pay state pensions and benefits to servicemen and citizens equated to them in terms of pension provision, as well as social pensions for their families, benefits for children over the age of one and a half years, for the indexation of these pensions and benefits, as well as for the provision of benefits in terms of pensions , allowances and compensation to citizens affected by the Chernobyl disaster, for the costs of shipping and sending pensions and benefits.

On the other hand, the Pension Fund, according to the Regulations on the Pension Fund of the Russian Federation, is an independent financial and credit institution operating in accordance with the legislation of the Russian Federation. The activities of the Pension Fund are financed from the Pension Fund or, in other words, from the budget of the Pension Fund. The revenues of this budget are formed mainly from the insurance premiums of employers and various categories of citizens, determined by the relevant regulations, and allocations from the budget of the Russian Federation for the payment of state pensions and allowances to servicemen and those equivalent to them for pension services are strictly targeted and constitute a small share of the Pension Fund.

In Art. 16 of the Law of the Russian Federation "On the Federal Budget for 1996", which approved the federal budget expenditures for 1996, there is the following line: "Compensation to the Pension Fund of the Russian Federation for the costs of paying state pensions and benefits to be financed in accordance with the legislation of the Russian Federation at the expense of funds federal budget ”. This shows that the Pension Fund carries out activities to pay the aforementioned social payments at its own expense, receiving subsequent compensation from the federal budget for the costs incurred.

In this regard, the following conclusion can be drawn: allocations from the federal budget transferred to the Pension Fund for the payment of pensions and benefits are not considered a form of financing the main activities of the Pension Fund, and the answer to the question whether this institution is a budgetary organization will be negative.

Based on the above, it is possible to develop an approach to the definition of budgetary organizations from the point of view of the current legislation. As with most problems, an integrated approach is most appropriate.

Having established that the organization is non-profit and exists in the form of an institution, it is necessary to determine whether the property of this particular entity is owned by the Russian Federation (subject of the Russian Federation, local government). legal entity... After a legal study of the statutory documents, the analysis should be continued using a different criterion and the financial relationship of such an organization should be considered.

The presence of estimated financing of the main activity from the corresponding budget will be the final sign, after which the institution can be called budgetary.

RF, state authorities of the constituent entities of the Russian Federation, local self-government bodies for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the corresponding budget or the budget of the state extra-budgetary fund on the basis of estimates of income and expenses.

Organizations endowed with state or municipal property on the basis of the right of operational management, with the exception of state-owned enterprises and autonomous institutions, for the purposes of the Budget Code of the Russian Federation, are recognized as budgetary institutions (clause 2 of article 161 of the Budget Code of the Russian Federation).

Signs of a budgetary institution:

a budgetary institution is a non-profit organization;
the founder is the Russian Federation, a constituent entity of the Russian Federation or a municipal formation;
the main activity of a budgetary institution is financed in whole or in part from the funds of the corresponding budget on the basis of estimates of income and expenses.

A budgetary institution draws up and submits a budget application for the next financial year, which is submitted for approval to the main manager or manager of budgetary funds, based on the projected volumes of provision of state or municipal services and the established standards of financial costs for their provision, as well as taking into account the execution of the estimate of income and expenses reporting period.

A budgetary institution independently acts in court as a defendant for its monetary obligations. At the same time, the budgetary institution ensures the fulfillment of its monetary obligations specified in the executive document, within the limits of the corresponding limits of budgetary obligations and funds received from entrepreneurial and other income-generating activities brought to it (clause 9 of Article 161 of the Budget Code of the Russian Federation). The owner of the property of a budgetary institution in accordance with the provisions of Art. 120 of the Civil Code of the Russian Federation bears subsidiary responsibility for its obligations.

Budget organization definition. Who belongs to public sector employees. Basic accounting requirements

Revenues and expenses of budgetary institutions

Estimated income and expenses of a budgetary institution

Autonomous institutions

Changing the type of budget institution

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