Financial department of the enterprise: formation and regulations. Regulations on the financial and economic department Regulations on the financial and economic department of a budgetary institution

1. General Provisions

1.1. The Financial and Economic Department (hereinafter referred to as the Department), in accordance with the order of the Federal Archival Agency (hereinafter referred to as the Rosarchive) dated June 22, 2016 No. 70 "On approval of the staffing of the Federal Archival Agency" is a structural unit within the Department of State Policy and Regulatory regulation (hereinafter - Management).

1.2. The department in its activities is guided by the Constitution Russian Federation, federal constitutional laws, federal laws, legal acts of the President of the Russian Federation and the Government of the Russian Federation, organizational and administrative documents of the Federal Archives, as well as these Regulations.

1.3. The department carries out its activities directly, as well as in cooperation within its powers with other divisions of the Federal Archives, federal executive authorities, authorized executive authorities of the constituent entities of the Russian Federation in the field of archiving, local governments, public associations and other organizations.

1.4. Regulations on the Department and staffing are approved by orders of the Federal Archives.

2. Tasks of the Department

The main tasks of the Department are:

2.1. Preparation of proposals for documents strategic planning federal and departmental levels.

2.2. Implementation of the activities of the Federal Archive for the implementation of the state financial, economic and social policy in federal state institutions subordinate to the Federal Archives.

2.3. Planning financial resources for the maintenance of the apparatus of the Federal Archives and subordinated to the Federal Archives public institutions providing them with funding.

2.4. Organization accounting and reporting in federal state institutions subordinate to the Federal Archives, the implementation of control and audit work in accordance with applicable law.

2.5. Organization of financial and economic work in federal state institutions subordinate to the Federal Archives, providing them with methodological assistance.

2.6. Support organization uninterrupted operation workstations structural divisions Rosarchive.

3. Main functions of the Department

In order to fulfill the tasks set, the Department is entrusted with the following functions:

3.1. In cooperation with the structural divisions of the Russian Archive:

3.1.1. prepares proposals for the main directions of state policy, legal regulation and control in the field of archives and office work, strategic planning documents of the federal and departmental levels;

3.1.2. prepares proposals for draft legislative and other regulatory legal acts on the development of archives, for projects of federal and sectoral programs, Main directions and forecasts for the development of archives, develops projects normative documents according to the profile department directions;

3.1.3. participates in the preparation of development forecasts in the established area;

3.1.4. ensures the formation and approval in the prescribed manner of the Rosarchive Informatization Plan for the planned period, as well as a report for the previous period;

3.1.5. participates in the preparation of the draft annual final report on the activities of the Russian Archive;

3.1.6. on behalf of the Management of the Russian Archive, prepares, at the request of the President of the Russian Federation, the Government of the Russian Federation, other authorized ministries and departments, statistical, analytical and operational information in the relevant areas of the department;

3.1.7. participates in the conduct of comprehensive and thematic inspections of subordinate federal state institutions in the relevant areas of the department;

3.1.8. organizes the development of economic standards, analysis of labor costs in subordinate federal state institutions;

3.1.9. submits for consideration by the collegium of the Federal Archives the issues of the development of archiving and the activities of subordinate federal state institutions in the specialized areas of the department;

3.1.10. prepares proposals for improving the system of remuneration of employees of subordinate federal state institutions; develops, within the competence of the Federal Archives, guidance materials and instructive and methodological letters on the application of existing wage systems;

3.1.11. participates in the preparation of proposals for improving the working conditions of employees of subordinate federal state institutions, their social security, the preparation of proposals for encouraging employees of federal archival institutions;

3.1.12. develops the activities of subordinate federal state institutions to attract extra-budgetary funds in accordance with the current legislation of the Russian Federation, organizes the development of methodological documents on the cost of work and services provided by them to legal and individuals;

3.1.13. participates in the work on optimizing the list of paid works and services performed (rendered) by federal archival institutions, unification of price lists.

3.1.14. organizes work on holding competitions and auctions in the apparatus of the Federal Archives, provides methodological assistance in the preparation of competitions and auctions in subordinate federal state institutions;

3.1.15. participates in the preparation and holding of conferences, meetings, seminars, meetings of scientific and methodological councils of archival institutions of federal districts;

3.1.16. participates with the Department public service and awards in the selection of personnel of the department.

3.2. Develops in accordance with the established procedure proposals for the draft federal budget of the Russian Federation on the costs of maintaining the apparatus of the Federal Archives, subordinate federal state institutions.

3.3. Prepares for approval by the leadership of the Federal Archives the cost estimate and staffing of the apparatus of the Federal Archives, ensures their implementation.

3.4. Prepares, for approval by the management of the Federal Archives, cost estimates (changes to them) for the maintenance of subordinate federal state institutions, and finances them.

3.5. Considers the preparation of relevant documentation and financing of capital and current repairs in subordinate federal state institutions, implements investment programs.

3.6. Carries out control over the correct and economical spending of funds in accordance with the allocated appropriations and their intended purpose according to the approved cost estimates for the budget, taking into account the changes made to them in the prescribed manner, analyzes the financial and economic activity subordinate federal state institutions, prepares proposals for its improvement.

3.7. Prepares a consolidated accounting report for subordinate federal state institutions and an accounting report for the apparatus of the Federal Archive for submission to the Ministry of Finance of the Russian Federation in the prescribed manner.

3.8. Prepares summary reports on the receipt of funds from the federal budget, on the implementation of the cost estimates of institutions financed from the federal budget, on the use of appropriations for the implementation of federal targeted programs, on tendering for the purchase of goods, works and services for state needs, other accounting and statistical reports.

3.9. Carries out control over the safety of fixed assets, low-value and wearing items and other tangible assets in the places of their storage and operation, organizes an inventory Money, calculations and material assets of the Rosarchive apparatus.

3.10. Provides organization of accounting of funds computer science in structural subdivisions of the Federal Archives and subordinate federal state institutions.

3.11. Monitors information and telecommunications infrastructure and software products institutions subordinate to the Federal Archives, preparation of proposals for their modernization, including the preparation of relevant certificates and conclusions.

3.12. Determines the specification of computer equipment and scanning equipment purchased to support the apparatus of the Federal Archives and subordinate federal state institutions.

3.13. Controls the authenticity of licensed software products.

3.14. Implements the necessary measures for the smooth operation of automated workstations of the structural divisions of the Federal Archive.

3.15. Resolves technical issues related to the use and connection of the Rosarchive to external information resources.

3.16. Provides technical assistance to the structural divisions of the Federal Archives related to the transition to the provision public services(functions) in electronic form.

3.18. Advises civil servants of the Rosarchive, employees of subordinate federal state institutions, considers applications, complaints and proposals of citizens in the relevant department areas, takes measures to eliminate shortcomings.

3.19. Prepares information for the official website of the Federal Archives in the areas of work of the Department, updates it.

3.20. Conducts office work in accordance with the established procedure and ensures the storage of documents of the Department, transfers them to archival storage.

4. Rights of the Department

The department, when performing functions, has the right to:

4.1. Request and receive from the structural subdivisions of the Federal Archives, subordinate federal state institutions, authorized executive bodies of the constituent entities of the Russian Federation in the field of archiving the materials necessary to perform the functions assigned to the Department.

4.2. To convene, in accordance with the established procedure, meetings of representatives of the structural divisions of the Federal Archives, subordinate federal state institutions to discuss issues within the competence of the Department.

4.3. Carry out in due course business connections with federal executive authorities, executive authorities of the constituent entities of the Russian Federation, the Board of Directors of Federal Archives, Russian society historians-archivists, scientific, public and other organizations on issues within the competence of the Department.

4.4. Within its competence, provide clarifications to legal entities and individuals in areas of activity relevant to the Department.

4.5. Provide methodological assistance to the authorized executive authorities of the constituent entities of the Russian Federation in the field of archiving, state and municipal archives in organizing their work on issues within the competence of the Department.

5. Organization of the work of the Department

5.1. The structure and staffing of the Department is approved by the order of the Federal Archives in accordance with the tasks and scope of work performed.

5.2. The department is headed by a chief appointed and dismissed in the prescribed manner by order of the Federal Archives.

5.3. The head of the department reports directly to the head of the department, and on issues financial support the activities of the Federal Archive and the institutions subordinate to the Federal Archive to the Head.

5.4. Head of the Department within his competence:

5.4.1. organizes the activities of the Department and bears personal responsibility for the fulfillment of the tasks and functions assigned to the Department, the state of service and performance discipline;

5.4.2. takes part in the work of the advisory bodies of the Federal Archives;

5.4.3. interacts with other structural divisions of the Russian Archive;

5.4.4. distributes duties among the civil servants of the Department, submits for approval their job regulations, proposals on the amount of bonuses, encouragement, imposition of penalties;

5.4.5. represents the Rosarchive on all issues within the competence of the Department;

5.4.6. performs other functions and powers established by the Regulations of the Rosarchive.

5.5. The department operates on the basis of annual plans works of Rosarkhiv.

5.6. The department organizes the fulfillment of the tasks assigned to it, both directly and in cooperation with other structural divisions of the Federal Archive and other federal bodies executive authorities, authorized executive authorities of the constituent entities of the Russian Federation in the field of archiving, local governments, public associations and other organizations.

5.7. Civil servants of the Department are appointed and dismissed by the order of the Federal Archives in the manner prescribed by the federal law of July 27, 2004 No. 79-FZ "On State civil service Russian Federation".

5.8. Job Responsibilities civil servants of the Division are determined by their job regulations. Civil servants of the Department are personally responsible for the performance of their official duties.

Financial work is carried out at the enterprise by the efforts of specialists financial services. This service is an independent structural subdivision of JSC "Elektropribor" and reports directly to the Deputy Director for Economics. The management of the financial service is as follows: the department is headed by the head of the financial service, appointed to the position by order of the director of the enterprise. The head of the financial service has one deputy.

Composition and staffing the financial service is approved by the director of the enterprise based on the conditions and characteristics of the enterprise's activities on the proposal of the head of the financial service and in agreement with the personnel department, the organization and remuneration department, etc. The department includes structural subdivisions, groups of specialists. The head of the financial service distributes duties among the employees of the department and approves their job descriptions.

The purpose of the financial department is the proper organization of the financial support of the enterprise.

Tasks of the finance department

  • 1. Realization of the goal of the activity of the financial department is achieved through the implementation of a set of tasks for organizing the financial support of the enterprise.
  • 2. The main tasks of the financial department are:
  • 2.1. Planning the organization of the financial support of the enterprise.
  • 2.2. Development and submission in accordance with the established procedure for consideration by the director of the enterprise of projects of local regulations, orders, instructions for organizing the financial support of the enterprise.
  • 2.3. Formation of financial documentation, keeping it up to date during storage, ensuring its safety.
  • 2.4. Maintaining interaction, conducting information exchange on financial support with authorities (management), as well as other enterprises, organizations, institutions.
  • 2.5. Monitoring the proper implementation of units ( officials) enterprise financial security measures.
  • 2.6. Advising company officials on the financial support of the company.
  • 2.7. Preparation of reports on the financial support of the enterprise.

In the interests of the proper implementation of its activities, the financial department is endowed with appropriate powers: rights and obligations. The financial department has the right:

  • 1. To receive, in accordance with the established procedure, from the authorities (management), other enterprises (organizations, institutions) the information necessary for the exercise of their powers.
  • 2. Provide explanations and recommendations on the financial support of the enterprise.
  • 3. Give executives of the enterprise binding instructions on issues within the competence of the department.
  • 4. Submit proposals on issues within the competence of the department for consideration by the management of the enterprise.
  • 5. Conduct correspondence on issues within the competence of the department.
  • 6. Interact with structural divisions (officials) of the enterprise on issues within the competence of the department.

1. General Provisions.

2. Goals and objectives of the Financial Service.

3. Organizational structure Financial service.

4. Functions of the Financial Service.

5. Rights of the Financial Service.

6. Interaction with other departments.

7. Responsibility of the financial service.

  1. General provisions.

1.2. The direct management of the FS is carried out by the deputy director of the management company.

1.3. In its activities, the FS is guided by the current legislation and regulations of the Russian Federation, the Charter of the Company, the rules, procedures and standards established by the Company, these Regulations.

1.4. The Regulations on the FS are developed in accordance with the "Regulations on Document Management".

1.5. The FS has the right to act on behalf of the Company and represent its interests, within its competence.

  1. Goals and objectives of the Financial Service.

2.1. FS is created for the purpose of:

2.1.1. Timely and full financing of the company's core activities .

2.1.2. Business financial analytics.

2.1.3. Providing reporting to fiscal authorities.

2.2. FS tasks.

2.2.1. Financial planning.

2.2.2. Accounting and reporting.

2.2.3. Tax optimization.

2.2.4. Project and summary financial analytics (management accounting).

2.2.5. Attraction of borrowed funds and placement of free funds.

2.2.6. Settlement- cash service.

  1. Organizational structure of the financial service.

3.1. The organizational structure of the FS consists of the following departments.

3.1.1. Financial and analytical department.

3.1.2. Accounting (Departments equipping catering and trade facilities).

3.1.3. Financial Service of the Service Department.

3.2. Heads the FS financial director Groups of companies.

3.3. Organizational structure diagram.

  1. Functions of the financial service.

4.1. In the field of financial planning :

4.1.1. Long term planning(1-1.5 years)

4.1.2. Medium term planning(1-2 months),

4.1.3. Current planning (maintaining a consolidated cash flow, tracking receipts, maintaining a financial calendar)

4.2. In the field of accounting and reporting

4.2.1. Maintaining and submitting financial statements to the tax authorities

4.2.2. Opening / closing bank accounts

4.2.3. Registration and deregistration in tax authorities and foundations legal entities owned by the Company

4.3. In the field of settlement and cash services

4.3.1. Making payments

4.3.2. Accounting and disbursement of cash

4.3.3. Service maintenance(cash service on transactions, registration of certificates, payment of bills, etc.)

4.4. In the field of tax optimization

4.4.1. Registration and payment necessary systems contracts with the participation of legal entities of the Company to optimize taxation (based on standard ones)

4.4.2. Creation of tax optimization schemes

4.5. In the field of project analytics and accounting

4.5.1. Project efficiency analysis

4.5.2. current management accounting

4.5.3. Construction of consolidated financial reports

4.6. In the area of ​​raising borrowed funds

4.6.1. Covering cash gaps.

  1. The rights of the financial service.

5.1. Require the heads of the Company's divisions to take measures to improve the efficiency of the use of the enterprise's funds, the safety of the enterprise's property.

5.2. Approval of contracts, performance of work or provision of services, acts of reconciliation with various counterparties.

5.3. Effectively manage the company's cash.

5.4. Engage in ongoing tax optimization.

5.5. Receive from all structural divisions of the Company materials, data necessary to perform the assigned functions.

5.6. On behalf of the management, represent the enterprise in any organizations on issues related to the competence of the Division.

  1. Interaction with other departments.

With whom

About what

Periodicity

Deputy director of the UK

Gets:

Orders, directives

Operational tasks

Provides:

¾ Financial plans

¾ Other documents

Constantly

Monthly

Monthly

On request

All structural divisions

Gets:

– Cost budgets by department

- Advance notification of the need to receive large sums

– A report on the amount spent

Provides:

- Cash

– Efficiency calculation

projects

– Necessary financial advice

Monthly

As it arises

Weekly

Within 3 working days after the payment

As necessary, within the approved limits or as agreed by the Deputy Director of the Management Company

On demand

On demand

Department of Logistics, Equipment of Catering and Trade Facilities

Gets:

– Information (planned and actual) on the occurrence / repayment of financial liabilities and the movement of assets

Provides:

– Documentation for work

Weekly

On demand
  1. Responsibility of the financial service.

7.1. In relation to its work, the FS as a whole is responsible for its timely implementation, for not exceeding and saving planned costs, as well as for maintaining the quality level established for the results of work.

7.2. Full responsibility for the quality and timeliness of the tasks and functions assigned by this regulation to the department is borne by the financial director.

7.3. The degree of responsibility of other employees is established by job descriptions.

Find out what the structure of the financial service of a separate company and holding can be, whether it should include accounting, whether accountants, internal auditors and IT specialists are required to report to the financial director. Download the regulation on the financial department in order to correctly formulate the goals, objectives and functions of the unit.

IN finance department employees of a special way of thinking should work:

  1. They must be able to analyze the result obtained, find bottlenecks and, conversely, processes that are too well funded.
  2. They must be able to look to the future and plan the activities of the enterprise for several periods ahead.
  3. They need to know through which key indicators they need to conduct operational control.
  4. The qualifications of the financial department specialists should allow them to conduct a dialogue with all departments of the enterprise. In other words, the financier must be able to translate the business processes of any department into the language of money, optimize them, and translate them back. This cannot be achieved if financiers work in a "vacuum", they must necessarily have access to non-financial information and be interested in it.

The main trend today is to simplify business processes, free employees from routine tasks and devote more time to analysis and financial control. Instead of obsolete duties, new functionality appears in the financial service.

Functions and tasks of the financial department

To determine how many specialists should work in the financial department of the enterprise, and what kind of specialists they should be, the scheme of functions and objects of the financial department will help.

Functions / Objects

Planning

Operational activities

Analysis

Creation / development

Income and expenses

Business planning

Approval of expense requests, daily, weekly and monthly reporting

Cash

Cash flow budget

Payment schedule

Coordination of applications for payments

Payment registers

Fundraising

Plan-fact analysis, identification of inefficiency

Regulations, procedures, forms, software

Working capital

Working capital plan

Control of DZ and KZ by the terms of the debt

Term deposits

Working capital structure, liquidity

Regulations, procedures, forms, software

taxes

Tax budget

Optimization schemes

Treaties

Maintaining a portfolio of contracts

Coordination

Financial chapters of contracts

Capital investments

Investment plan

Approval of applications for investment

Analysis of fixed assets, depreciation

Financial investments

Finding and planning the best forms of investment

Investment management

Analysis of investment projects

Investment portfolio, regulations, software

Business processes

Calculation of the cost of business processes

Control and optimization of processes in finance

Financial business processes

Daily, weekly and monthly reporting

Calculation of actual KPIs, payments

KPI system

The list of functions and objects is so extensive that at first glance, it seems that a third of the staff list should be given to the financial service. But it's not. Cm.,

How to calculate the optimal number of financial service employees

If there are too few employees in the financial department, they cannot cope with the volume of work. A lot of them are idle and eat up the company's money. To avoid such problems, determine the optimal number of subordinates.

Let's take a look at each object of the financial department and its functions in turn and decide which employee should perform them.

The first block of company finance

Income and expenses

Financial Controller. The person who starts the finance department. The one who is first hired in the financial service, and as it grows, he often becomes a financial director.

IN small companies the financial controller often creates management accounting from scratch, develops documents, analytics and processes for which accounting should be kept. In medium-sized companies, financial controllers are actively involved in the further improvement of management accounting, and daily routine tasks are performed by financial analysts subordinate to them.

IN large companies financial controllers and financial analysts work in dedicated units - departments financial control by areas of activity: products, regions, types of expenses, where they are engaged in planning, accounting and analysis within their area. Sometimes it becomes necessary to bring planning into a separate function and create planning department or budget department.

Why does the financial service need a “personal BI” system and its own IT architect

Not all companies can afford expensive ERP systems, and now almost everyone needs to use advanced analytics. An alternative solution is to leave the data in several information systems, implement a “personal BI” system and hire an IT architect.

Price

Pricing functions are not too different from revenue and expense calculations. Therefore, they are performed either by the same financial controllers, if the enterprise is small, or by the Pricing Departments. All pricing and maintenance activities pricing policy is carried out jointly with the Commercial Department, because financiers can give only one of the components of the price - the cost and profit, the second component - the market, is not in their competence.

Reporting (local, IFRS)

Maintaining local reporting, of course, is the responsibility of the accounting department. Whereas reporting under IFRS often handled by a financial controller, an IFRS specialist, or entire departments of IFRS.

If for one reason or another an enterprise needs a planned reporting package, then specialists from the financial control department can also make it on the basis of the BDR, BDDS and the investment budget.

An internal audit of local financial statements can be a task for the financial controller. Or create a department internal audit. It all depends on scale, of course. The analysis of key financial indicators and the writing of analytical notes are usually carried out by the same financial controllers.

When the scale of the business grows, the owners challenge the CFO to increase control of the processes. Sometimes the founders and management do not voice such instructions, they simply set KPI indicators for the head of the financial service, which cannot be fulfilled without a clear internal control system.

Management reporting

Doing management reporting This is entirely the area of ​​responsibility of the financial department. Accordingly, the full cycle from planning to analyzing the results obtained lies with the financial controllers. Or, in the presence of a dedicated unit, on employees of the Management Reporting Department.

The second block of company finances

Cash

If in the calculation of income and expenses the financial controller was the main one, then in the management of funds the key figure is the treasurer. Tools short-term planning DS -, and medium-term - are in the area of ​​his responsibility. On a daily basis, he coordinates requests for payment and forms registers of payments, monitors the profitable placement of DS on time deposits.

In small companies, the same financial controller can be the treasurer. But such a combination is effective only if the company conducts no more than 30 operations daily and it has well-automated business processes in finance.

The union of the treasurer and accountant works well in the payment area for medium-sized enterprises, and for large enterprises it is necessary to create a treasury department.

Working capital

Additional and related features

taxes

The functions of the financial control department may include reducing the tax burden by developing methods for optimizing and planning tax schemes. In fact, this is a related function of the chief accountant, but it all depends on the distribution of responsibilities in the enterprise.

In large holdings, it is advisable to create a position of a tax consultant or a tax department.

Treaties

In business sectors based on contracting with buyers and suppliers, it is essential to establish control of financial specialists over newly entered into contracts. On the one hand, this will reduce the number of financial errors when concluding a contract, such as:

  1. Incorrect calculation of amounts and tariffs.
  2. Incorrect due date.
  3. Lack of price indexation for long-term contracts.
  4. Existence or vice versa is not the inclusion of penalties.
  5. Etc.

On the other hand, this will allow financiers to include new contracts in planning, remove key data from them, and maintain a portfolio of contracts.

Capital investments

At a certain stage of development, it becomes obvious for an enterprise that fixed assets need to be managed especially carefully, because their cost is huge. And with the help of competent management, you can save a significant amount on payments, taxes and free up money for working capital. management capital investments also handled by the financial control department or a dedicated unit.

Financial investments

When an enterprise has free cash or retained earnings that can generate additional income, the task of the financier becomes their profitable investment.

In small volumes with management financial investments handled by the financial director. And when the volumes grow, it is advisable to allocate an Investment Analyst under the management or create an investment department

Project management without investing in an IT system

The MyProject program will help you quickly develop a project plan, calculate the budget, notify contractors with the click of a button and track deviations from the plan in real time.

Business processes

In process-oriented companies, the question is always acute: “Who will participate in the development of processes from the company?” Due to their mindset, financiers are usually good at this and are willing to be included in various project teams. In addition, the financiers on duty must be aware of the basic business processes in order to know where to go for information.

KPI

A very common practice is to put the finance department in charge of calculating KPIs, especially if the KPIs are not numerous or complex. Otherwise, this is the area of ​​responsibility of a dedicated unit of the KPI department.

But the development of KPI should not be completely delegated to financiers, because in the end you will get good KPIs for a stagnant business, but not for rapid development.

What to reward employees for: KPI sets for company departments

The editors have collected 17 sets of KPIs for the financial service and other departments, regulations, bonus reports, certificates of completion key indicators. Download and use in your company.

Structure of the financial department

The structure of the financial department depends on the specific task of the company's development. The unit has basic functions (budgeting, management accounting, internal control, financial reporting) and additional ones. The latter may vary depending on the priorities of the current stage of the company's development.

Table. An example of the structure and staff of the financial service of an enterprise

Name of structural divisions and positions

Structural strength

current

reserve

CFO

Department of Financial Controlling

Head of department - management accounting specialist

Financial manager for budgeting and planning

Financial specialist of the 2nd category

Financial analyst

Treasury Department

Head of Department - Treasurer

Loan officer

Financial specialist of the 1st category

Audit Department

Head of department - chief auditor

Department of Accounting and Reporting

Department head ( Chief Accountant)

Deputy Chief

Accountant

Accountant-cashier

IT support service

Department head

Programmer

financial block

We have covered most of the functions of the finance department and we hope that the article will help you create an effective and not bloated department.

POSITION

about financial and economic service

1. General Provisions

1.1. The Financial and Economic Service (hereinafter referred to as the FES), headed by the Head of the Financial and Economic Service, is a structural subdivision of the Education Department of the Administration municipality the city of Salekhard (hereinafter referred to as the Department). The structure of the FES includes two departments - centralized accounting, headed by the chief accountant and the planning and economic department, headed by the head of the department (Appendices No. 1, 2).

1.2. In its activities, the financial and economic service is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, the Tax Code of the Russian Federation, federal law from 21.11.96 No. 129-FZ "On Accounting", the Budget Code of the Russian Federation, Labor Code of the Russian Federation, other legislative and regulatory legal acts of the Russian Federation, resolutions and orders of the government of the Russian Federation, Instructions on budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2008. No. 148n, resolutions and orders of the Administration of the YNAO, municipal legal acts, Regulations on the Department of Education, this regulation and other regulations department of education concerning the activities of educational institutions.

2 . Main goals.

2.1. The main tasks of the financial and economic service are:

2.1.1. effective and targeted use of budgetary funds;

2.1.2. development of current and prospective projects financial plans, budget forecasts, economic calculations for the draft budget;

2.1.3. accounting in accordance with the requirements of the current legislation, Instructions for budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated 12/30/08. No. 148n and other regulatory legal acts;

2.1.4. billing and payment on time wages employees;

2.1.5. timely settlement of accounts with suppliers and contractors;

3. Functions.

3.1. The main functions of the financial and economic service are:

3.1.1. monitoring the effective spending of funds according to the approved budget estimates and estimates of income and expenses for income-generating activities of municipal educational institutions, the management apparatus and structural divisions of the Department of Education;

3.1.2. monitoring the safety of funds and material assets in the places of their storage and operation;

3.1.3. development of regulations on remuneration of employees of municipal educational institutions;

3.1.4. development of regulations on the procedure for the collection and use of parental fees in municipal preschool educational institutions city ​​of Salekhard;

3.1.5. development of regulations on remuneration and material incentives for employees of structural divisions of the Department of Education;

3.1.6. drawing up staffing tables, billing for municipal educational institutions, the administrative apparatus and structural divisions of the department of education.

3.1.7. preparation of budget estimates and estimates of income and expenses for income-generating activities for municipal educational institutions and structural divisions of the Department of Education, after their prior agreement with the head of institutions, divisions;

3.1.8. preparation of periodic statistical reporting and one-time reports in accordance with the forms and within the established time limits;

3.1.9. formation of applications for the placement of municipal orders for the supply of goods, performance of work, provision of services for the needs of municipal educational institutions and structural divisions of the Department of Education;

3.1.10. preparation of municipal contracts and contracts for the supply of goods, performance of work, provision of services for the needs of municipal educational institutions and structural divisions of the Department of Education;

3.1.11. conducting legal expertise, negotiating municipal contracts and agreements, drawing up additional agreements, and, if necessary, protocols of disagreements to municipal contracts and agreements, claims, statements of claim to the arbitration court;

3.1.12. maintaining a register of municipal contracts and civil law contracts based on the results of placing an order;

3.1.13. timely provision of information on the conclusion, amendments, terminations, executions of municipal contracts in authorized body local government to maintain a register of contracts;

3.1.14. implementation of budget accounting in accordance with the Instruction on budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n;

3.1.15. implementation of accrual and control over the transfer of taxes to the budget;

3.1.16. preparation and submission of financial statements in a timely manner;

3.1.17. drawing up the accounting policy of the Department of Education;

3.1.18. keeping records of income and expenses on funds received from entrepreneurial and other activities;

3.1.19. conducts an economic analysis of the activities of municipal educational institutions and the Department of Education;

3.1.20. oversees:

  • institutions' compliance labor law on payroll matters;
  • the correctness of the establishment official salaries depending on the size of the base and increasing coefficients, tariff rates based on the information provided by the head of the educational institution;

3.1.21. compiling information at the request of authorities state statistics, the Department of Education of the YNAO, the Department of Finance of the City Administration;

3.1.22. participation in meetings, seminars held by the management
Department of Education with the heads of subordinate educational institutions in discussing issues of economic and financial activities municipal educational institutions, issues of remuneration;

3.1.23. preparation of documents for subsequent storage,
use, and archiving;

3.1.24. establishment of categories of remuneration for employees and workers of structural
divisions of the Department of Education;

3.1.25. conducting an inventory of property and financial obligations, timely determination of its results and their reflection in accounting;

3.1.26. organization of the work of financially responsible persons for the accounting and safety of valuables in their custody;

3.1.27. preparation and submission of financial statements in accordance with the established procedure and within the established time limits;

4. Rights and obligations.

4.1 The financial and economic service, in order to solve the assigned tasks and perform the assigned functions, has the right to:

4.1.1. check the primary documents received by the financial and economic service, do not take into account documents that do not meet the established requirements;

4.1.2. to request and timely receive from the serviced institutions the information necessary for the performance of their functions;

4.1.3. take part in the work of meetings related to the competence of the financial and economic service;

4.1.4. to raise before the head of the Department the issue of bringing to responsibility the heads of educational institutions in the event of their failure to comply with the legitimate requirements of the financial and economic service;

4.2. Employees of the financial and economic service are obliged to:

4.2.1. Perform qualitatively functional responsibilities in accordance with job descriptions.

5. Responsibility.

5.1. The Financial and Economic Service is responsible for:

5.1.1. for failure to perform functions within its competence;

5.1.2. for violation of the rights of citizens and organizations in the course of their activities.

5.2. Employees of the financial and economic service are responsible for:

5.2.1. non-submission or untimely submission of financial statements to the bodies organizing the execution of the budget;

5.2.2. failure to comply with local regulations of the Department of Education;

5.2.3. inaccurate information about the state of financial and non-financial assets and liabilities in accounting registers.

6. Relationships. Connections.

6.1. To solve the assigned tasks, the financial and economic service interacts with structural divisions of the department, educational institutions, the department of finance of the Administration of the municipality of the city of Salekhard, with suppliers and contractors.

7. Organization of work.

7.1. The financial and economic service is headed by the head of the service, who is appointed and dismissed by order of the head of the department.

7.2. Employees of the financial and economic service are appointed and dismissed by order of the head of the department.

7.3. The financial and economic service in its activities is subordinate to the head of the department.

7.4. The reorganization and liquidation of the financial and economic service is carried out in the manner prescribed by the current legislation.

Application No. 1

POSITION

about centralized accounting

1. General Provisions

1.3. Centralized accounting is a structural subdivision of the Department of Education of the Administration of the Municipal Formation Salekhard (hereinafter referred to as the Department).

1.4. In its activities, the centralized accounting department is guided by the Tax Code of the Russian Federation, Federal Law No. 129-FZ of November 21, 1996 “On Accounting”, the Budget Code of the Russian Federation, the Labor Code of the Russian Federation, other legislative and regulatory legal acts of the Russian Federation, resolutions and orders of the Government of the Russian Federation, Instructions for budgetary accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008 No. No. 148n, resolutions and orders of the YaNAO Administration, municipal legal acts, Regulations on the Department of Education, this Regulation and other regulations of the Department of Education relating to the activities of educational institutions.

2 . Main goals.

2.1. The main tasks of centralized accounting are:

  • accounting in accordance with the requirements of the current legislation, Instructions for budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated 12/30/08. No. 148n and other regulatory legal acts;
  • accrual and payment of wages to employees on time;
  • timely settlement of accounts with suppliers and contractors;
  • conducting an inventory of property and financial obligations, timely determination of its results and their reflection in accounting;
  • organization of the work of financially responsible persons for the accounting and safety of valuables in their custody;
  • preparation and submission of financial statements in accordance with the established procedure and within the established time limits;
  • registration of accounting documents, in accordance with the established procedure, for transfer to the archive.

3. Functions.

3.1. The main functions of centralized accounting are:

  • organization of accounting of property, liabilities and business transactions on the basis of natural meters in monetary terms by their continuous, continuous, documentary and interconnected reflection;
  • organization of accounting of fixed assets and depreciation;
  • organization of accounting for the receipt and disposal of intangible assets;
  • organization of accounting for the receipt and disposal of inventories;
  • organization of accounting of settlements with accountable persons;
  • organization of accounting of settlements with suppliers and contractors;
  • organization of accounting for payroll calculations, deductions from wages;
  • organization of accounting of funds, the correctness of conducting cash transactions;
  • organization of accounting for payments from the budget with the bodies organizing the execution of the budget.
  • performing the functions of an administrator for incoming revenues to the district budget;
  • timely calculation and control over the transfer of taxes to the budget;
  • preparation and submission of financial statements in a timely manner;
  • drawing up the accounting policy of the Department of Education;
  • preparation of draft specifications for municipal contracts and food supply contracts;
  • providing serviced institutions with the necessary information that is within the competence of centralized accounting.

4. Rights and obligations.

4.1 Centralized accounting for solving the tasks and performing the assigned functions has the right to:

  • check the primary documents received by the centralized, do not take into account documents that do not meet the established requirements;
  • request and timely receive from the serviced institutions the information necessary for accounting;
  • take part in the work of meetings related to the competence of centralized accounting;
  • Raise before the head of the Department the issue of holding the heads of educational institutions liable if they fail to comply with the lawful requirements of centralized accounting.

4.2. Employees of the centralized accounting department are obliged to:

  • Perform quality duties in accordance with job descriptions.

5. Responsibility.

5.1. The centralized accounting department is responsible for:

  • for failure to perform functions within its competence;
  • for violation of the rights of citizens and organizations in the course of their activities.

5.2. The chief accountant of the centralized accounting department is responsible in accordance with the job description.

5.3. Employees of the centralized accounting department are responsible for:

  • failure to provide or untimely submission of financial statements to the bodies organizing the execution of the budget;
  • failure to comply with local regulations of the Department of Education;
  • inaccurate information about the state of financial and non-financial assets and liabilities in accounting registers.

6. Relationships. Connections.

6.1. To solve the assigned tasks, the centralized accounting department interacts with the structural divisions of the Department, educational institutions, the Department of Finance of the Administration of the Municipal Formation of the City of Salekhard, with suppliers and contractors.

7. Organization of work.

7.1. The centralized accounting department is headed by the chief accountant, who is appointed and dismissed by order of the head of the Department.

7.2. Employees of the centralized accounting department are appointed and dismissed by order of the head of the Department.

7.3. The centralized accounting department in its activities reports to the Deputy Head of the Department.

7.4. The reorganization and liquidation of the centralized accounting department is carried out in the manner prescribed by the current legislation.

Application №2

POSITION

Oplanning and economic department

1 . General provisions

1.1. The planning and economic department (hereinafter referred to as the department) is a structural subdivision of the Department of Education of the Administration of Salekhard and reports directly to the Deputy Head of the Department of Education for financial and economic work.

1.2. The structure and staff of the planning and economic department is approved by the head of the education department, taking into account the volume of work and the characteristics of financial and economic activities.

1.3. The staff of the planning and economic department includes the head of the department, the deputy head of the department, the deputy head of the department for contractual and claims work, three team leaders, seven economists, and two legal advisers.

1.4. Employees of the department are appointed and dismissed by order of the head of the department of education. The head of the department is in charge of the department.

1.5. The department in its activities is guided by: the legislation of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, regulatory legal acts of the legislative and executive authorities of the YaNAO, teaching materials and instructive letters regulating the economic and financial and economic activities of municipal educational institutions (hereinafter referred to as institutions), resolutions and orders of the Administration of the city of Salekhard, Regulations on the Department of Education of the Administration of Salekhard, orders of the head of the department of education, these Regulations.

2. The main tasks of the department

2.1. The main tasks of the planning and economic department are:

  • development of draft current and long-term financial plans, budget forecasts, economic calculations for the draft budget;
  • drawing up staffing tables and tariffs for institutions and the department of education;
  • registration of reporting documentation;
  • control over:

Compliance by institutions with labor legislation, resolutions, orders of higher authorities and other regulations on wages;

The correctness of the application of tariff rates in institutions, the establishment of categories of wages and salaries;

Spending appropriations and fulfilling cost estimates for institutions, for the correct reflection of expenses according to CESR codes and expense items of institutions on presented invoices in accordance with concluded agreements;

Timely execution of decisions, orders, instructions, instructions of the management.

3. Functions of the department

In accordance with the tasks assigned to it, the department performs the following functions:

3.1. Develops plans for financial and economic activities for 30 institutions and structural divisions of the Department of Education, including:

  • the apparatus of the department;
  • municipal preschool educational institutions (MDOU No. 1, 2, 3, 4, 5, 6, 7, 8, 10, 11, 12, 15, 17, 19, 20, 21, 22, Kindergarten"Deer");
    • municipal educational institutions (MOU secondary school No. 1, 2, 3, 4, 6);
    • MOU "Gymnasium";
    • MOU "Gymnasium No. 1";
    • Municipal educational institution "Evening (shift) general education school;

Municipal educational institution additional education children "Station of young naturalists";

Municipal educational institution of additional education for children "Center for technical creativity";

Municipal educational institution of additional education for children "Center children's creativity"Hope";

  • Center for information, methodological and resource support;
  • Economic group;
  • Centralized accounting;
  • Planning and Economic Department;
  • Department for ensuring the activities of branches of universities;
  • MOU "Interschool educational complex";

3.2. Develops regulations on remuneration of employees of the education system, regulations on the procedure for collecting and using parental fees in municipal preschool educational institutions of the city of Salekhard, regulations on remuneration and material incentives for employees of the administrative apparatus, central accounting, PEO.

3.3. Prepares and compiles for municipal preschool educational institutions, municipal educational institutions, institutions of additional education for children, MOU "MUK" and the Department of Education:

  • billing, staffing;
  • design and estimate documentation in the context of articles and sub-items according to the economic classification of expenditures of the budgets of the Russian Federation in accordance with the concluded agreements, as well as justifications and calculations for them (at the expense of budgetary and extra-budgetary funds).

3.4. Performs work on the preparation of staffing tables for 30 institutions and structural divisions of the Department of Education, on periodic statistical reporting and one-time reports in the forms and within the time limits established by the official bodies.

3.5. Provides finishing planned assignments subordinate institutions with a quarterly breakdown by budget divisions of the CFSR and CESR, prepares summaries for the budget divisions of the CFSR and CESR and in general for the Department of Education on budgetary and non-budgetary funds (parental fees, paid services).

3.6. Prepares calculations for contracts (municipal contracts - hereinafter MC) according to public services, sends applications for the placement of municipal orders for the supply of goods, performance of work, provision of services for the needs of institutions and the Department of Education, coordinates contracts, municipal contracts provided by organizations, contractors, draws up additional agreements, draws up, if necessary, protocols of disagreements, claims. Drafting lease and sublease agreements
residential premises for the residence of teachers who arrived to work in municipal educational institutions. Compiles and directs statements of claim to the Arbitration Court.

3.7. Conducts economic analyzes activities of institutions and the Department of Education.

3.8. On a monthly basis, receives from institutions time sheets of employees of institutions, orders for personnel, checks the correctness of their compilation and their compliance with tariffs and staffing tables, signs and provides c / accounting for payroll.

3.9. Develops current and prospective draft programs for the development of education in the city and proposals for targeted programs in the YNAO:

« Comprehensive program development of the education system for 2006-2010”;

"Implementation Program national projects in the "Education" sector on the territory of the municipality of the city of Salekhard.

3.10. Controls:

Compliance of institutions with labor legislation, regulations, orders of the government and other regulations on wages;

The correctness of the establishment of tariff rates by institutions, categories of wages and salaries, additional payments in the presence of deviations from normal working conditions, etc.

3.11. Timely executes decisions, orders, instructions, assignments of the management.

3.12. Compiles and draws up reporting documentation, responses to requests and information, provides it in a timely manner to the state statistics authorities, the Department of Education of the YNAO, the Department of Finance, etc.

3.13. It reflects expenses according to CESR codes and expense items of institutions according to invoices presented in accordance with concluded agreements, municipal contracts.

3.14. Takes the necessary measures for the use of modern technical means by specialists of the department.

3.15. Participates in meetings - seminars held by the leadership of the Department of Education with the heads of subordinate institutions, in the discussion of issues of economic and financial activities of institutions, issues of remuneration.

3.16. Develops proposals for the social protection of employees of institutions.

3.17. Prepares draft resolutions, orders of the City Administration on the activities of the Department of Education.

3.18. Together with the centralized accounting department, it manages and organizes work on accounting and analysis of the results of the implementation of cost estimates of institutions in the context of target items.

3.19. Develops economic standards, introduction of mechanized and automated processing of planned and accounting information.

3.20. Carries out the preparation of documents for subsequent storage and use, and also develops a nomenclature of cases, their formation and submission to the archive.

4 . Rights and obligations

4.1. The department, in order to solve the tasks assigned to it, has the right to:

  • Represent the interests of the Department of Education in relations with other structural divisions of the Department and other organizations on economic and financial-economic issues.
  • Request information (materials) on issues within the competence of the department from other structural divisions of the Department of Education in the prescribed manner.
  • Require institutions to submit materials (plans, reports, certificates) necessary for the implementation of work that is within the competence of the planning and economic department.
  • Submit proposals to the leadership of the Department of Education on the imposition of material and disciplinary action on persons who allowed poor-quality preparation of documents, untimely transfer of them for reflection in reporting, as well as for the unreliability of the data contained in the documents.
  • Involve specialists of the structural subdivisions of the department to participate in the development of financial activity plans, provision of paid educational services institutions.
  • Sign and endorse documents within their competence.
  • Independently conduct correspondence with structural subdivisions of the Department of Education, institutions, as well as other organizations on issues that are within the competence of the department and do not require the decision of the head of the Department of Education.

4.2. Department employees are required to:

  • Achieve goals and objectives in a timely and efficient manner.
  • Perform quality duties.

5. Responsibility

5.1. The entire responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this regulation to the planning and economic department is borne by the head of the department.

5.2. The responsibility of the employees of the department is established by the current legislation and job descriptions.

5.3. The head and other employees of the department are personally responsible for the compliance of the documents they draw up with the legislation of the Russian Federation and the Yamalo-Nenets Autonomous Okrug.

6. Relationships. Connections

In progress production activities planning and economic department interacts:

6.1. With the heads of all structural divisions of the Department of Education on financial and economic activities of institutions, remuneration of employees.

6.2. With the personnel department of the administrative and legal department of the department of education on the issues of obtaining orders for personnel, timesheets of employees of the department of education.

6.3. With the secretary on the issues of obtaining copies of orders for the main activity, correspondence received by the department.

7 . Work organization

7.1. The planning and economic department works in accordance with the rules of the internal work schedule department of education.

7.2. The reorganization and liquidation of the planning and economic department is carried out on the basis of the order of the head of the education department in agreement with the Administration of the city of Salekhard