Along with allocations from the budget, budgetary institutions have sources of income that they receive not from the budget, but from various enterprises, organizations, institutions, citizens, associations of citizens for performing work or services for them (special funds), depending on the profile of the budgetary institution (university , hospital, etc.). To accounts budgetary institutions amounts are received for temporary storage (deposit amounts), for payments on intended purpose certain legal entities or citizens (amounts on orders). Thus, extra-budgetary funds of budgetary institutions are combined into three types: special, deposit and amounts on orders. Special funds include: income from the operation of transport; rent and rent and other income from buildings and premises, as well as receipts from subtenants for combined business services (heating, cleaner, telephone, etc.), i.e. funds received as a result of performing similar forms of activity by budgetary institutions, regardless of the profile of their main activity. Budgetary institutions also receive special funds as a result of activities that correspond to the nature of their main activities: for example, funds. Receipts from parents for educating children in preschool and educational budgetary institutions; fee for mandatory inspections medical institutions persons working in food industry, etc. IN modern conditions transition to market relations, extra-budgetary funds received by budgetary institutions from the performance of work, services, entrepreneurial activities as additional source financing the activities of these institutions. Deposit amounts are funds received for temporary storage by budgetary institutions with the obligation to return them at the request of the owner. These include deposits, funds from patients undergoing inpatient treatment in medical institutions, etc. Amounts on instructions - funds that are transferred by enterprises, institutions and organizations to perform specific tasks in accordance with current legislation (for example, amounts of one-time assistance allocated to employees of subordinate institutions from the centralized fund of the ministry). In relation to these types of extra-budgetary funds of budgetary institutions, the rights of their managers are limited. Thus, managers of budget loans do not have the right, even temporarily, to use funds from amounts on orders and deposits for the needs of their institution. Deposit funds are returned upon the first request of the owner. Amounts under orders are issued to the persons specified in the order. In budgetary institutions transferred to new business conditions, funds received from the budget and other sources form a single fund financial resources. Budgetary funds allocated according to long-term economic standards, receipts under contracts for work (services) performed, receipts from the provision of services to the population, voluntary contributions from legal entities and citizens in the form of cash go to the Unified Fund of Financial Resources of Budgetary Institutions, if those who made contributions have not determined their intended purpose. When voluntary contributions are earmarked, they are credited directly to the appropriate funds and spent on the needs specified by the donor.
In addition, budgetary institutions may have funds coming from legal entities and individuals, in some cases - from other budgets intended to fulfill certain instructions (for example, for the payment of targeted social additional payments and compensations, for settlements with young specialists sent to the place work after graduation, etc.).
To the organizations that gave the order, the budgetary institution is obliged to provide reporting on the actual use of the relevant funds.
Income received from entrepreneurial and other income-generating activities is fully taken into account in the estimate and reflected in the revenues of the relevant budget as income from the use of property owned by the state or municipality, or as income from the provision of paid services.
Let's consider the types of extra-budgetary income that can be received by budgetary institutions from the point of view of the current tax code.
Chapter 25 of the Tax Code of the Russian Federation distinguishes between two types of income: income from the sale of goods (work, services) and property rights, as well as non-operating income.
Sales income is the proceeds from the sale of goods, works, services, as own production, and acquired externally, as well as proceeds from the sale of property rights. At the same time, the Tax Code contains definitions of goods, works, and services (Article 38 of the Tax Code of the Russian Federation).
A product is any property that is sold or intended for sale. In order to regulate relations related to the collection of customs duties, goods also include other property determined by the Labor Code of the Russian Federation.
For tax purposes, work is recognized as an activity whose results have a material expression and can be implemented to meet the needs of an organization and or) individuals.
For tax purposes, a service is an activity whose results do not have material expression and are sold and consumed in
Sale is the transfer of ownership of goods, work or provision of services, both on a paid and gratuitous basis.
How is revenue determined? Firstly, based on all receipts associated with payments for sold goods, works, services, property rights, both in cash and in kind. Secondly, it is recognized either on an accrual basis or on a cash basis, which must be approved in the accounting policies of the organization.
When using the accrual method, income is recorded in the period in which it occurred, regardless of the actual receipt of funds. Under the cash method of accounting, the date of receipt of income is the day the funds are received in bank accounts or at the cash desk.
Income taken into account when determining profit also includes non-operating income, which is determined in the manner established by Art. 250 Tax Code of the Russian Federation. The list of non-operating income is quite extensive.
In relation to budgetary organizations, the following non-operating income can be noted:
1. Positive (negative) exchange rate difference, which is formed as a result of deviation of the sale (purchase) rate of foreign currency from the official rate established by the Central Bank of the Russian Federation on the date of transfer of ownership of foreign currency.
2. Fines, penalties and (or) other sanctions recognized by the debtor or subject to payment by the debtor on the basis of a court decision that has entered into legal force for violation of contractual obligations, as well as amounts of compensation for losses or damages.
3. Income from leasing (subleasing) property, if they are not determined by the taxpayer in the manner established by Art. 249 of the Tax Code of the Russian Federation, that is, they do not relate to sales income.
4. Income from the provision for use of rights to the results of intellectual activity and equivalent means of individualization (in particular, rights arising from patents for inventions, industrial designs and other types of intellectual property), if such income does not relate to income from sales, then Yes, if this type of activity is not the main one for the institution.
5. Interest received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations.
6. Amounts of restored reserves, expenses for the formation of which were accepted as expenses in the manner and under the conditions established by the Tax Code of the Russian Federation.
7. Freely received property (work, services) or property rights, except for the cases specified in Art. 251 Tax Code of the Russian Federation.
The assessment of income when receiving property (work, services) free of charge is carried out based on market prices determined taking into account the provisions of Art. 40 of the Tax Code of the Russian Federation, but not lower than the established residual value - for depreciable property and not lower than the costs of production (purchase) - for other property (work performed, services rendered). Information on prices must be confirmed by the taxpayer - the recipient of the property (work, services) documented or through an independent assessment.
Financial authorities also include income from the free use of property here. Thus, in Letter No. 03-03-04/1/359, the Ministry of Finance indicates that for profit tax purposes, receiving property for gratuitous use should be considered as gratuitous receipt of property rights. At the same time, for the taxpayer-lender, the provision of property for free use does not lead to the formation of income. Income in the form of gratuitously received property rights is subject to inclusion in the non-operating income of the borrower. It should be taken into account that the judicial authorities (Information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 22, 2005 No. 98 “On the practice of resolving cases by arbitration courts related to the application of certain provisions of Chapter 25 of the Tax Code of the Russian Federation”) do not classify the gratuitous use of property as taxable income if it is provided to an institution owner of the institution's property. In this case, the courts interpret the gratuitous use of property as saving money, and not as receiving income.
8. Income of previous years identified in the reporting (tax) period.
9. Positive exchange rate difference arising from the revaluation of property in the form of foreign currency values (except for securities denominated in foreign currency) and claims (liabilities), the value of which is expressed in foreign currency, including on foreign currency accounts in banks, carried out in connection with with a change in the official exchange rate of foreign currency to the Russian ruble, established by the Central Bank of the Russian Federation.
A positive exchange rate difference is an exchange rate difference that arises when revaluing property in the form of foreign currency assets (with the exception of securities denominated in foreign currency) and claims denominated in foreign currency, or when devaluing liabilities denominated in foreign currency.
10. The amount difference, if the amount of obligations and claims incurred, calculated at the rate of conventional monetary units established by agreement of the parties on the date of sale (receipt) of goods (work, services), property rights, does not correspond to the actual amount received (paid) in rubles.
11. The cost of materials or other property received during dismantling or disassembly during the liquidation of fixed assets being decommissioned (except for cases of their destruction established by Article 5 of the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and on Their Destruction and Part 5 of the Annex on verification to the said convention).
12. Income from property used for purposes other than its intended purpose, including funds, works, services received as part of charitable activities (in the form of charitable assistance, donations), targeted revenues, targeted financing, with the exception of budgetary funds. In relation to budget funds used for purposes other than their intended purpose, the provisions of the budget legislation of the Russian Federation are applied.
13. Accounts payable (liabilities to creditors), written off due to the expiration of the statute of limitations or for other reasons.
14. The cost of surplus inventories and other property that are identified as a result of the inventory.
2. ACCOUNTING FOR BUSINESS OPERATIONS
Budgetary institutions can provide paid services or conduct other income-generating activities. But such activities are permitted when they help achieve the goals for which the institution was created. Moreover, in some cases the legislation directly prohibits it.
The concept of “institution” is contained in Article 120 of the Civil Code of the Russian Federation. This non-profit organization, which was created by the owner to perform managerial, socio-cultural or other functions of a non-commercial nature.
In turn, the Budget Code of the Russian Federation in Article 161 defines a budgetary institution as an organization that was created by the authorities state power of the Russian Federation, government bodies of constituent entities of the Russian Federation or bodies local government to perform managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature. These activities are financed from the appropriate budget (extra-budgetary fund) according to estimates of income and expenses.
From these definitions it is clear that the main goals of the activities of budgetary institutions are the provision of public services. Institutions should not be created to make a profit - after all, they provide services free of charge or at approved rates. But these tariffs, nevertheless, form the revenue side of the budget.
The Civil Code of the Russian Federation allows that non-profit organizations can carry out entrepreneurial activities (clause 3 of Article 50 of the Civil Code of the Russian Federation). But this is possible to the extent that it helps achieve the goals for which they were created. Entrepreneurial activities must correspond to the main goals of creating a non-profit organization. Consequently, such an activity can only be optional and not core.
Along with the opportunity to conduct business, in some cases the legislation contains a direct ban on it.
For example, Decree of the President of the Russian Federation of March 9, 2004 No. 314, subparagraph “c” of paragraph 4, prohibits all federal supervisory services from providing paid services.
This rule of law was developed in other regulations in relation to specific federal services. For example, the Federal Treasury does not have the right to provide paid services (clause 7 of the Regulations on the Federal Treasury).
The Treasury Regulations were approved by Decree of the Government of the Russian Federation of December 1, 2004 No. 703.
A similar norm was established by Decree of the Government of the Russian Federation of July 26, 2006 No. 459 for the Federal Customs Service.
Some budgetary institutions are allowed to carry out income-generating activities. These are, for example, healthcare and educational institutions.
Consequently, a budgetary institution receives permission for income-generating activities from a higher organization (the owner of its property) and such permission must be enshrined in constituent documents. That is, the charter (regulations, etc.) must indicate the types of permitted activities.
For example, Article 47 of the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” defines such an opportunity for an educational institution if this is provided for by its charter. This article also contains a limited list of permitted activities.
If commercial activity goes to the detriment of the statutory educational activities, then the founder or local government body has the right to suspend it until the court makes a decision on this issue.
To use the right granted by law to conduct income-generating activities, an institution must open a personal account with the territorial body of the Federal Treasury. It will separately take into account transactions related to such activities (clause 2 of Order No. 46n of the Ministry of Finance of Russia dated June 21, 2001).
A personal account is opened on the basis of general permission.
To open a personal account, you must submit to the Federal Treasury the documents listed in paragraph 6 of the instructions, which are approved by Order No. 46n of the Ministry of Finance of Russia:
Original permission to open a personal account;
Application for opening a personal account indicating that it is intended to account for funds received from business and other income-generating activities;
Sample signature card.
In addition, budgetary institutions are required to provide an estimate of income and expenses.
The estimate of income and expenses can be approved either by the head of the institution that receives budget funds, or by the head of the institution that is the main manager (administrator) of budget funds. In the second case, the recipient of budget funds submits to the main manager for approval a draft estimate of income and expenses for income-generating activities.
After receiving permission to conduct income-generating activities, the recipient (a separate division of the recipient) submits an estimate of income and expenses on paper to the OFC at the place of service for registration. In addition to the estimate itself, the OFK provides information contained in the estimate of income and expenses for income-generating activities, in the form in accordance with Appendix 7 to the Draft Procedure for Extrabudgetary Activities (hereinafter referred to as information about the estimate) on computer media, and if available electronic document management between the institution and the OFC - in electronic form.
If the estimate of income and expenses is approved by the head of the recipient of budget funds, if there is an electronic document flow between the recipient and the OFC, information about the estimate can only be submitted in electronic form. In this case, the estimate of income and expenses on paper is not presented.
The updated estimate of income and expenses (if necessary) is presented on paper, and information about the amended estimate of income and expenses, if there is an electronic document flow between the recipient and the OFK, is presented in electronic form.
The draft Procedure for Extrabudgetary Activities provides for the possibility of submitting a consolidated estimate and summary information about the estimate to the OFC in cases where the recipient prepares separate estimates of income and expenses by type of income-generating activity.
Information about the estimate (estimate taking into account the changes made) must meet the following requirements:
1) income and expenses must be indicated according to the corresponding codes of the budget classification of the Russian Federation;
2) the codes of the budget classification of the Russian Federation in force in the current financial year must be indicated;
3) indicators in terms of expenses, taking into account the changes made, should not be less than the amount of obligations assumed from funds received from income-generating activities, according to the corresponding codes of the budget classification of the Russian Federation;
4) the sums of indicators for time periods must correspond to the annual sum of indicators;
5) sources of funds and areas of use must comply with the permitted sources and areas of use in the permit, as well as the provisions of the institution’s charter.
If the names of the sources of funds received by the budget classification code in the estimate of income and expenses are approved in the context of sources from income-generating activities, then control of the amounts by the budget classification code is carried out according to the final indicator for this code.
Information about the estimate (estimate taking into account changes) is reflected in the personal accounts of clients after they are verified. In the event of a discrepancy between the provided information about the estimate (the estimate taking into account changes) and the established requirements, the OFK registers such information about the estimate (the estimate taking into account changes) in the unfulfilled register and sends to the recipient, no later than the deadline established for verification (5 working days), a verification protocol with indicating the reason for the return.
Transactions with extra-budgetary funds are reflected in the personal accounts of the recipient of budget funds on the basis of permits to conduct income-generating activities and information about the estimate.
Characterizing the receipt of funds to personal accounts, the following key points can be noted.
Payment orders are issued in the manner established by the Regulations on the peculiarities of settlement and cash services of the Federal Treasury bodies, approved by the Central Bank of the Russian Federation No. 298-P dated December 13, 2006, and the Ministry of Finance of the Russian Federation No. 173n.
In the “Purpose of payment” field of the payment order, the name of the source of income or the point of permission issued to the recipient is additionally indicated.
The recipient informs the payer about the procedure for filling out the payment order. If the payment order does not contain a reference to the source of funds or it does not correspond to the sources reflected in the permit, the OFK credits the amount of receipts to the personal account of the recipient of budget funds without the right to spend it until the corresponding addition to the permit is submitted in the prescribed manner or submitted by the recipient additional information about the source of funds from income-generating activities, certified by the signatures of the head and chief accountant of the recipient (persons authorized by the head) on the recipient’s letterhead (clause 4.2 of the Draft Procedure for Extra-Budgetary Activities).
When using the amount of receipts without the right to spend in the manner established by the budget legislation of the Russian Federation to fulfill the requirements of executive documents for which the recipient is the debtor, the amount of the balance of funds accounted for in the personal account without the right to spend does not change.
To pay monetary obligations using funds from income-generating activities, recipients submit to the OFC an application for cash expenses or an application to receive cash (hereinafter referred to as the application for cash expenses) in the forms established by the Federal Treasury.
The OFK refuses to accept the recipient's application for cash expenses if the client fails to provide information about the estimate for the current financial year and their discrepancy with the estimate indicators and permission for sources of education or areas of use of funds from income-generating activities and the provisions of the charter (clause 4.5 of the Draft Procedure for Extrabudgetary Activities) .
The OFK checks applications for cash expenses for correctness of execution, compliance of the signatures in the application with the available sample signatures in the sample signature card, as well as for:
Correspondence of the codes of the Classification of Operations of the General Administration Sector (hereinafter referred to as KOSGU) to the textual purpose of the payment, based on the established procedure for applying the budget classification of the Russian Federation. The exception is transactions for settlements between recipients a separate division, as well as transfer of the balance of funds for income-generating activities in connection with the reorganization of the recipient. At the same time, the KOSGU codes must correspond to the codes of the budget classification of the Russian Federation in force in the current financial year;
Compliance of the codes of the budget classification of the Russian Federation specified in the application for cash expenses with the codes of the budget classification of the Russian Federation specified in the information about the estimate;
The amount of expenditure does not exceed the amount of free balance of funds from income-generating activities (except for funds credited without the right to spend) reflected in the personal account of the recipient of budget funds;
Not exceeding the amounts of expenditure over the indicators contained in the information on the estimate for the corresponding codes of the budget classification of the Russian Federation, taking into account cash expenses incurred;
Compliance of the budget process participant code specified in the application for cash expenses with Consolidated register indicator of the recorded liability;
Compliance of the codes of the budget classification of the Russian Federation specified in the application for cash expenses with the indicators of the accounted obligation;
Compliance of the subject of the registered obligation with the textual purpose of payment specified in the application for cash expenses;
The amount of cash expenses does not exceed the amount of the unfulfilled obligation;
Matching the name and bank details, identification number (TIN) and registration reason code (RPC) of the recipient's counterparty for the recorded obligation specified in the application for cash expenses.
An application for cash expense is accepted for execution only if the above requirements are met. If the requirements are not properly fulfilled, the OFK registers the submitted application for cash expenses in the register of unfulfilled documents and returns a copy of the application on paper to the recipient. If the application for cash expenses is submitted only in electronic form, the recipient is sent a verification protocol indicating the reason for the return in the log of unfulfilled documents.
Payment of monetary obligations that have passed the authorization procedures is carried out within the limits of the balance of funds from income-generating activities in the personal account of the recipient of budgetary funds (with the exception of funds credited without the right to spend) (clause 4.6 of the Draft Procedure for Extra-budgetary Activities).
The amounts of return of receivables generated by the recipient in the process of executing estimates of income and expenses for income-generating activities of the current year are taken into account in the personal account of the recipient of budget funds as a restoration of cash payments, reflected according to those codes of the budget classification of the Russian Federation for which the cash payment was made. The amounts of receivables from previous years are reflected on the personal account of the recipient of budget funds in the recipient’s income without including in the permit the specified source of formation of funds from income-generating activities.
The “Purpose of payment” field of the debtor’s payment order must contain a link to the number and date of the payment order on the basis of which the payment was made or other reasons for the return of funds. In the absence of the specified information in the debtor's payment order, the received amount is taken into account in the personal account of the recipient of budget funds without the right to spend.
The balance of funds from income-generating activities of the reporting financial year in the current financial year is subject to accounting on the personal accounts of recipients of budget funds as the opening balance as of January 1 of the current financial year, unless otherwise established by the federal law on the federal budget.
The tax legislation does not establish special rules for registering a budgetary institution with tax authorities. That is, all budgetary institutions, when created on the basis of Article 83 Tax Code Russian Federation are subject to registration with the tax authorities at their location.
When registering, an institution is assigned a single taxpayer identification number for all types of taxes and fees (Clause 7, Article 84 of the Tax Code of the Russian Federation). Therefore, after receiving a business permit, the institution does not need to additionally register as a profit tax and VAT payer.
Value added tax. Tax legislation does not link the obligation to pay VAT with the organizational and legal form of a legal entity and does not contain any special rules for this tax in relation to budgetary institutions. Therefore, they will be recognized as VAT payers on general principles, if they carry out transactions that are recognized as objects of taxation in Article 146 of the Tax Code of the Russian Federation.
If the amount of revenue of a budgetary institution for three consecutive calendar months does not exceed a total of 2,000,000 rubles, then the institution has the right to take advantage of the exemption from fulfilling the duties of a taxpayer (Article 145 of the Tax Code of the Russian Federation).
In addition, a number of transactions are exempt from taxation. Their list is given in Article 149 of the Tax Code of the Russian Federation. But in accordance with paragraph 6 of this article, in order to apply the above benefits, the institution must have a license for the type of activity carried out that is subject to mandatory licensing in accordance with the legislation of the Russian Federation.
When carrying out entrepreneurial activities, an institution can simultaneously carry out both VAT-taxable and non-taxable transactions. In this case, it is necessary to keep separate records of such transactions. The rule on maintaining separate records is established by paragraph 4 of Article 149 of the Tax Code of the Russian Federation.
Income tax. Budgetary institutions that receive income from income-generating activities are recognized as payers of income tax. In this case, they determine the tax base according to the rules of Article 321.1 of the Tax Code of the Russian Federation.
These rules oblige them to keep separate records of income and expenses, which are made from budget funds of all levels according to estimates, and funds received by the institution from business activities.
Article 321.1 of the Tax Code of the Russian Federation establishes the rules for determining the tax base, in particular:
The tax base is the difference between the amount of income received from the sale of goods (work performed, services provided) and non-operating income and the amount of actual expenses associated with conducting commercial activities;
The amount of excess income over expenses before calculating income tax cannot be used to cover expenses that are provided for in the budgetary institution’s estimate;
When determining the tax base for income tax, funds received from the budget for the conduct of statutory activities and expenses incurred from these funds are not included.
Federal Law No. 63-FZ of April 26, 2007 introduced numerous changes to the Budget Code of the Russian Federation, which for the most part came into force on January 1, 2008.
Thus, paragraph 11 of Article 5 of this law expands the rights of budgetary institutions with respect to the disposal of funds received from entrepreneurial and other income-generating activities.
For example, income from the rental of property that is federally owned and transferred to the operational management of certain budgetary institutions is used by them for the maintenance and development of their material and technical base in excess of allocations from the federal budget.
The budget law may provide for provisions that will allow institutions to use funds received from the provision of paid services, gratuitous receipts from citizens and organizations (including from international and foreign governments), as well as funds from other income-generating activities, to support their activities.
These funds can be used on the basis of the general permission of the main manager (administrator) of budget funds, which indicates their sources and areas of use. The charter of a budgetary institution must also contain appropriate provisions on the possibility of conducting such activities.
3. ACCOUNTING FOR FINANCIAL RESULTS OF OPERATIONS
Let's consider the features of reflecting the financial results of budgetary institutions in accounts in accordance with new instructions By budget accounting.
To reflect the results of the institution’s financial activities using the accrual method, on account 040101000 “Financial result of the institution’s current activities,” the amounts of accrued expenses of the institution are compared with the amounts of accrued income of the institution.
The credit balance of the account reflects the positive result of the institution's activities, and the debit balance reflects the negative result.
Transactions with income are recorded using the following accounting entries:
1) recognition of income is reflected in the credit of the corresponding analytical accounting accounts of account 040101100 “Institutional Income” and the debit of the corresponding analytical accounting accounts of account 010000000 “Non-financial assets”, the corresponding analytical accounting accounts of account 020000000 “Financial assets”, the corresponding analytical accounting accounts of account 030000000 “Liabilities” ;
2) the accrual of taxes and other payments payable to the budget at the expense of the corresponding income is reflected in the debit of the corresponding analytical accounting accounts of account 040101100 “Institutional income” (040101120, 040101130, 040101170, 040101180) and the credit of the corresponding analytical accounting accounts of account 030300000 “Calculations for payments to budgets" (030303730, 030304730, 030305730);
3) the accrual of amounts of income returns to payers is reflected in the debit of the corresponding analytical accounts of account 040101100 “Institutional income” (040101110, 040101120, 040101140, 040101151, 040101152, 040101153, 040101160, 040 101180) and to the credit of analytical accounting accounts account 020500000 “Income calculations” ( 020501660, 020502660, 020504660, 020505660, 020506660, 020507660, 020508660, 020510660);
4) reflection by administrators of those transferred to other budgets budget system Russian Federation amounts of regulatory income by the treasury body are reflected in the debit of accounts 040101110 “Tax revenues”, 040101172 “Income from the sale of assets” and the credit of accounts 021002110 “Settlements with financial authorities on tax revenues received in the budget”, 021002430 “Settlements with financial authorities on revenues to the budget from sale of non-produced assets";
5) writing off, in the manner established by budget legislation, receivables for income, sources of financing the budget deficit unrealistic for collection by debiting account 040101173 “Extraordinary income from operations with assets” and crediting the corresponding analytical accounts of account 020500000 “Calculations on income” (020501660, 020502660, 020503660, 020504660, 020505660, 020506660, 020507660, 020508660, 020509660, 020510660), account 020700000 “Settlements for budget loans” (02 070101000, 020702000);
6) crediting to the income of the current reporting period the contractual cost of individual stages completed and delivered to the customer finished products, works, services are reflected in the debit of account 040104130 “Future income from the provision of paid services” and the credit of account 040101130 “Income from the provision of paid services”;
7) the write-off of the book value of sold assets is reflected in the debit of account 040101172 “Income from the sale of assets” and the credit of the corresponding analytical accounting accounts of account 010000000 “Non-financial assets”, the corresponding analytical accounting accounts of account 020000000 “Financial assets”;
8) write-off of expenses associated with the sale of assets is reflected in the debit of accounts 040101172 “Income from the sale of assets”, 040101130 “Income from the provision of paid services” - in terms of the sale of finished products, and the credit of the corresponding analytical accounts of account 040101200 “Institutional expenses”;
9) the amounts of positive (negative) revaluation are reflected in the credit (debit) of account 040101171 “Income from revaluation of assets” and the debit (credit) of the corresponding analytical accounting accounts of account 010000000 “Non-financial assets”, the corresponding analytical accounting accounts of account 020000000 “Financial assets”, the corresponding analytical accounting accounts account 030000000 “Liabilities”;
10) the conclusion of the accounts of the current financial year is reflected in the debit of the corresponding analytical accounts of account 040101100 “Institutional income” and the credit of account 040103000 “Financial result of past reporting periods”.
Expense transactions are recorded using the following accounting entries:
1) expenses incurred are reflected in the debit of the corresponding analytical accounting accounts of account 040101200 “Institutional expenses” and the credit of the corresponding analytical accounting accounts of account 010000000 “Non-financial assets”, the corresponding analytical accounting accounts of account 020000000 “Financial assets”, the corresponding analytical accounting accounts of account 030000000 “Liabilities” ;
2) placement of liabilities in the amount of excess of the nominal value over the placement price of debt obligations is reflected in the debit of the corresponding analytical accounting accounts of account 040101230 “Costs on servicing state (municipal) debt” (040101231, 040101232) and the credit of the corresponding analytical accounting accounts of account 030100000 “Settlements with creditors for debt obligations" (030101710, 030102720);
3) placement of liabilities in the amount of excess of the placement price of debt obligations over their nominal value is reflected in the debit of the corresponding analytical accounting accounts of account 030100000 “Settlements with creditors on debt obligations” (030101810, 030102820) and the credit of the corresponding analytical accounting accounts of account 040101230 “Costs for servicing the state (municipal) debt" (040101231, 040101232);
4) the accrual of amounts under state and municipal guarantees for which there are no equivalent claims on the part of the guarantor to the debtor is reflected in the credit of accounts 030101710 “Increase in debt on internal debt”, 030102720 “Increase in debt on external public debt” and the debit of account 040101273 “Emergency expenses on transactions with assets";
5) the conclusion of accounts for the current financial year is reflected in the debit of account 040103000 “Financial result of past reporting periods” and the credit of the corresponding analytical accounts of account 040101200 “Institutional expenses”.
Write-off of expenses incurred for work performed, services provided, finished products manufactured, transferred in accordance with concluded contracts to the customer, is reflected in the debit of account 040101130 “Income from the provision of paid services” and the credit of accounts 010507440 “Reduction in the cost of finished products”, 010604440 “Reduction in the cost of manufacturing inventories, finished products (works, services).”
As part of this work, it is also advisable to consider the issue of reflecting the financial results of previous years in accounting, for which account 040103000 “Financial result of past reporting periods” is intended.
Transactions when concluding accounts of the current financial year of institutions are reflected:
1) on the debit of account 040103000 “Financial result of past reporting periods” in correspondence with the credit of account 021002000 “Settlements for budget revenues with financial authorities”, the corresponding analytical accounting accounts of account 030404000 “Internal settlements”, the corresponding analytical accounting accounts of account 040101200 “Institutional expenses ";
2) on the credit of account 040103000 “Financial result of past reporting periods” in correspondence with the debit of account 030405000 “Settlements for payments from the budget with financial authorities”, the corresponding analytical accounting accounts of account 030404000 “Internal settlements”, the corresponding analytical accounting accounts of account 040101100 “Institutional income ";
3) the amounts of depreciation (revaluation) of the cost of an item of fixed assets and accrued depreciation received as a result of revaluation are reflected in the debit (credit) of account 040103000 “Financial result of previous reporting periods” and the credit (debit) of the corresponding analytical accounts of account 010100000 “Fixed assets” and the corresponding analytical accounting accounts account 010400000 “Depreciation”.
To account for amounts accrued to customers for individual stages of work, services and those not related to the income of the current reporting period completed and delivered to them, account 040104100 “Deferred income” is intended.
Account transactions are recorded using the following accounting entries:
1) accrual of amounts to customers in accordance with contracts and settlement documents for individual stages of work and services completed and delivered to them is reflected in the debit of account 020503560 “Increase in accounts receivable for income from the provision of paid services” and the credit of account 040104130 “Deferred income from the provision of paid services ";
2) the accrual of income from livestock products (offspring, weight gain, increase in animals) and agriculture is reflected in the debit of account 010506340 “Increase in the cost of other inventories” and the credit of account 040104130 “Deferred income from the provision of paid services”;
3) crediting to the income of the current reporting period the contractual cost of individual stages of finished products, works, services completed and delivered to the customer, including at the end of the financial year for livestock and agricultural products, is reflected in the debit of account 040104130 “Future income from the provision of paid services” and account credit 040101130 “Income from the provision of paid services.”
CONCLUSION
Extra-budgetary funds are income received by budgetary institutions in addition to appropriations allocated from the budget.
Extrabudgetary funds are generated:
· by using the principles of market management in the activities of budgetary institutions;
· by attracting funds from legal entities and individuals engaged in charitable activities (acting as sponsors) for the needs of budgetary institutions.
Entrepreneurial activities can be carried out by a budgetary institution if this is specifically reflected in the constituent documents. In this case, income from such activities and property acquired from these incomes come to the independent disposal of the institution and are accounted for on a separate balance sheet. This rule is established by Article 298 of the Civil Code of the Russian Federation.
To carry out certain types of activities, an institution must obtain an appropriate license.
In the case of entrepreneurial activity, budgetary institutions are required to provide an estimate of income and expenses. The estimate of income and expenses can be approved either by the head of the institution that receives budget funds, or by the head of the institution that is the main manager (administrator) of budget funds.
To reflect the results of the financial activities of institutions and financial authorities For activities for the current financial year and for past financial periods, account 040000000 “Financial result” is intended.
The following accounts are used to record financial results:
040100000 “Financial result of the institution”;
040200000 “Result for cash transactions budget."
To reflect the financial results of previous years, account 040103000 “Financial result of previous reporting periods” is intended.
To account for amounts accrued to customers for individual stages of work, services and those not related to the income of the current reporting period completed and delivered to them, account 040104100 “Deferred income” is intended.
REFERENCES
1. Instructions for budget accounting. Approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2008 No. 148n.
2. Bayatova I.M. Organization of budget accounting in the Russian Federation // Accounting in budgetary and non-profit organizations. - 2007. - No. 18.
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4. Borisova S.G. Accounting in budgetary institutions. – M.: Logos, 2007. – 240 p.
5. Accounting and tax accounting in budgetary institutions / Ed. V.M. Rodionova. – M.: TK Velby, 2004. – 411 p.
6. Accounting and control in budgetary organizations: Textbook / ed. prof. V.M. Rodionova. – M.: ID FBK-PRESS, 2004. - 232 p.
7. Vorobyova L.P. Methodology for budget accounting of income and expenses in educational and scientific institutions // Advisor in the field of education. - 2007. - No. 3.
8. Guseva E.A. Extrabudgetary funds: innovations // Accounting in budgetary institutions. – 2008. - No. 11.
9. Kolchina I.N. New in the system of budget reporting of financial bodies of the constituent entities of the Russian Federation // Budgetary accounting. – 2008. - No. 1.
10. Maksimova L. New order carrying out transactions with extra-budgetary funds // Budgetary organizations: accounting and taxation. – 2008. - No. 7.
11. Maslova T.S. Theoretical aspects Organizations and methods of accounting for budgetary institutions // Accounting in budgetary and non-profit organizations. - 2007. - No. 6.
12. New plan budget accounting accounts and Instructions for budget accounting. Introduced on January 1, 2005. – 3rd ed. – M.: KNORUS, 2005. – 320 p.
13. Pozdnyakova V.S. Budget accounting and financial (budget) reporting: Methodological manual for the training and certification program for professional accountants of budgetary institutions. - M.: Institute professional accountants and auditors of Russia. News agency"IPBR-BINFA", 2007. - 232 p.
14. Sosnauskiene O.I. New chart of accounts for budgetary organizations, commentary and recommendations for use - M.: Alfa-Press Publishing House, 2005. - 208 p.
15. Fadeikina N.V. Antipova T.V. Budget accounting and budget reporting: Tutorial. - Novosibirsk: SAFBD, 2008. - 287 p.
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18. Pavlov Z.P. Entrepreneurial activity in a budgetary institution // Accounting in budgetary institutions. – 2007. - No. 2.
Accounting and control in budgetary organizations: Textbook / ed. prof. V.M. Rodionova. – M.: ID FBK-PRESS, 2004. – P. 192.
Fadeikina N.V. Antipova T.V. Budget accounting and budget reporting: Textbook. - Novosibirsk: SAFBD, 2008. – P. 117.
Maksimova L. New procedure for carrying out operations with extra-budgetary funds // Budgetary organizations: accounting and taxation. – 2008. - No. 7.
Pavlov Z.P. Entrepreneurial activity in a budgetary institution // Accounting in budgetary institutions. – 2007. - No. 2.
52. Extra-budgetary funds of budgetary institutions.
Extrabudgetary funds of budgetary institutions are formed today mainly through the provision of paid services by budgetary institutions.
Special means - the widest group of extra-budgetary funds of budgetary institutions. They are the income of budgetary institutions received from the sale of products, performance of work, provision of services or other activities. For special funds, budgetary institutions draw up an estimate of income and expenses, which is signed by the head and chief accountant of the budgetary institution.
Amounts on orders - these are funds received by budgetary institutions from enterprises, institutions and organizations to carry out certain instructions. These include: amounts received by a budgetary institution for the payment of scholarships to students and students at the expense of funds from enterprises that sent them to educational institutions; amounts transferred by enterprises to a budgetary institution for the implementation of specific tasks in accordance with current legislation.
Deposit amounts - these are funds that come to the temporary disposal of budgetary institutions and are subject to return to the carriers or transfer to their destination upon the occurrence of certain conditions. These include funds from patients undergoing treatment in medical institutions; funds in the form of wages not received by employees on time, etc.
53. Features of state financing of business activities.
Entrepreneurial activity- according to the civil legislation of the Russian Federation, independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law (Article 2 of the Civil Code of the Russian Federation).
Financing is one of the types of providing cash for business activities. Financing and lending are very similar concepts, but still have a number of differences from each other.
Lending can be considered as part of financing. Lending, like financing, provides the financial needs of the expanded production process. Financing is a free and irrevocable provision of funds in various forms for the implementation of any activity.
An important distinguishing feature of financing the point is that the right of ownership does not arise for the entity that provided the funds; it can be carried out exclusively in cash. This is how financing differs from investing, so these concepts should not be confused.
Financing is divided into four types: government, self-financing, bank financing and commercial financing.
Today the state assumes the responsibility to finance priority state programs for the development of industry, agriculture, transport, communications, as well as to provide funds for the functioning of social infrastructure. The state supports small and medium-sized enterprises. This type financing in our country is still poorly developed, although certain steps are still being taken in this direction
The source of government funding is funds from the federal budget or the budget of a constituent entity of the Russian Federation.
This type of financing of entrepreneurial activity is of a strictly targeted nature, which is enshrined in acts government agencies.
Government funding comes in several forms.
Government funding can be provided through direct and indirect methods.
C ubsidia – a type of unpaid assistance that is provided mainly to large firms. Subsidies for small businesses are regional in nature. They are issued by local authorities and have a specific purpose. The most common of
Providing budget funds to pay for goods, works, services performed by individuals and legal entities under government contracts;
Providing subsidies, subsidies, subventions to individuals and legal entities, as well as budgets of other levels of the budget system of the Russian Federation:
Providing budgetary allocations to state-owned enterprises in case of insufficient own funds to implement the order plan:
Providing budget loans to legal entities (including tax credits, deferments and installment plans for the payment of taxes and other obligations).
Subsidies - these are budget funds provided to the budget of another level of the budget system of the Russian Federation on a gratuitous and irrevocable basis to cover current expenses. For example, the 1998 budget provided for the allocation of subsidies to the constituent entities of the Russian Federation for the maintenance and repair of public roads.
Subventions - budget funds provided to the budget of another level of the budget system of the Russian Federation or to a legal entity on a gratuitous and irrevocable basis for the implementation of certain targeted expenses.
Subvention financing of economic activities is carried out by allocating investment subventions aimed at financing investment and innovation activity and other costs associated with expanded reproduction. The condition for the provision of investment subventions from the federal budget is the insufficiency of regional budget income to provide funds for investment and innovation activities, which is confirmed by the conclusion of the Ministry of Finance of the Russian Federation.
The procedure for providing subventions is determined by law. The initiative to receive a subvention must come from the addressee itself, that is, the representative authorities of the constituent entity of the Russian Federation (by submitting a request, including an expert opinion, to the Ministry of Finance of the Russian Federation before August 15 of the year preceding the next financial year).
The norms of the Budget Code of the Russian Federation provide responsibility for violations related to the provision (on a repayable and non-refundable basis) and use of public funds.
Responsibility measures are warnings, imposition of fines, collection of penalties, interest for the use of budget funds, and undisputed withdrawal of budget funds.
Extra-budgetary funds of budgetary institutions are income received by budgetary institutions in addition to the allocations allocated from the budget. There are 3 types of extrabudgetary funds:
special(cash received from the organization of works or services),
deposit(amounts for temporary storage),
amounts on orders(amounts for payments for the intended purpose to legal entities or citizens).
Like any other non-profit organization, a budgetary institution can dispose of funds received from business activities within the framework of certain norms regulated by legal acts: the Civil Code; BC;
Order of the Ministry of Finance of the Russian Federation dated December 16, 2010 N 174n “On approval of the Chart of Accounts accounting budgetary institutions and Instructions for its application"; Law of the Russian Federation of December 29, 2012 N 273-FZ "On Education in the Russian Federation" (for an educational institution); Charter of a budgetary institution.
Extra-budgetary income of budgetary institutions can be generated with the help of various types activities: through the use of market principles of functioning, through attracting legal funds. and physical persons carrying out charitable activities. Also, extra-budgetary sources of funding for budgetary institutions may be: funds received from leasing property owned by the state or municipality. Basically, income from business activities is generated through the provision of paid services in excess of the volume established by the state municipal task.
Budgetary institutions have the right to provide paid services or conduct other business activities that generate income. Healthcare and educational institutions are among the organizations that are legally allowed to carry out business activities. To carry out certain activities the institution must obtain the appropriate license. Such activity takes place only if it contributes to the achievement of the goals for which the institution was created (clause 3 of Article 298 of the Civil Code). For example, kindergartens charge fees for child care, and schools may organize paid mugs and sections, because this helps them carry out their main activities - upbringing or education. The procedure for introducing paid services is established in Art. 65 of the Law of the Russian Federation dated December 29, 2012 N 273-FZ "On Education", which determines the conditions for establishing fees charged to parents (legal representatives) for the supervision and care of children studying educational programs preschool education in organizations engaged in educational activities. A budgetary institution can carry out entrepreneurial activities, only if this is reflected in special constituent documents. Consequently, a budgetary institution must obtain permission from a higher organization (founder, owner of its property), after which this permission is enshrined in the constituent documents and in the charter of the institution (clause 3 of Article 298 of the Civil Code; clause 2 of Article 24 of Law No. 7-FZ) . When legislation grants the right to conduct business activities, the institution is required to open a personal account. Along with the opportunity to carry out entrepreneurial activities, legislation in some cases may directly prohibit it. If entrepreneurial activity harms the statutory educational activities of the institution, then the founder has the right to prohibit the provision of paid services. A budgetary institution can dispose of income from business activities only in accordance with the plan of financial and economic activities, which clearly defines the budgetary organization's expense items. Income-generating the activities of a budgetary institution are taxable activities (Tax Code of the Russian Federation dated 08/05/2000 N 117-FZ (as amended on 06/23/2014)). Expenses for income-generating activities form the cost of providing paid services based on primary documents. All information about accrued expenses must be disclosed in financial statements, depending on whether these expenses are recognized as financial results or not.
The financial result of a business activity is the difference between income and expenses recognized as a financial result. A positive financial result is reflected in the financial statements and is subject to income tax. Most often, in budget educational institutions the financial result is 0, so no income tax is paid. Entrepreneurial activities of budgetary institutions are extremely different from commercial organizations. The main difference lies in the goals of creating paid services, which in a budget institution must correspond to the general purpose of the institution (education, healthcare, etc.). In addition, both income from business activities and expenses of a budgetary institution must be agreed upon with a higher organization.
42. The concept of credit as a link financial system, its types. Bank loan: concept, features.
With bank lending, economic (monetary) relations arise, during which temporarily free funds of the state, legal entities. and physical persons accumulated by banks are provided to business entities (as well as citizens) on a repayable basis. Bank lending creates necessary conditions, in which it is possible to make up for the lack of the legal entity’s own funds. and physical individuals for various needs that require additional investments.
Types of loans, which can be classified according to various criteria.
By main groups of borrowers: credit to the economy, population, state.
By purpose/direction/ a loan is distinguished:
consumer, industrial, agricultural, investment, budget.
Depending on the scope of operation: loans involved in the expanded reproduction of fixed assets, and loans involved in the organization of defense funds.
According to the terms of use, loans are:
on demand, urgent, which in turn are divided into: short-term / up to 1 year/, medium-term / from 1 to 3 years/, long-term / over 3 years/.
By size: large, medium, small.
By provision: unsecured /blank/ loans and secured ones, which are divided into collateral, guaranteed and insured.
By delivery method:
Bank loans can be divided into compensation and payment loans.
By repayment method: bank loans repaid in installments / parts, shares /, and loans repaid at a time / on one specific date /.
Bank lending recognized as independent, carried out at your own peril and risk, licensed, aimed at making a profit, entrepreneurial activity of the bank, consisting of placing attracted funds from clients on the terms of repayment, urgency, and payment. Distinctive Features bank lending are:
– implementation at the expense of raised funds;
– direct character;
– use of special norms presented by regulations of the Central Bank;
– the presence of a special entity, whose participation is granted by a license to carry out banking activities. In this case, banks act as intermediaries in economic turnover, attracting temporarily free funds from some individuals and providing them to others on the terms of repayment, urgency, and payment;
– loan provision by a credit institution is professional activity carried out at your own peril and risk for the purpose of making a profit;
– provision of a bank loan only in cash;
– consensual nature of the loan agreement (the bank’s obligation to provide a loan arises from the moment the parties reach agreement on all significant issues of this agreement);
– legal form bank lending – a loan agreement on the basis of which a personal account is opened for the client;
– provision of a bank loan both through a one-time transfer of funds and by opening a credit line to the client;
– independent determination of the interest rate on a bank loan by the credit institution and the client based on the Central Bank refinancing rate;
– implementation of bank lending in the presence of certain collateral (collateral, surety, bank guarantee).
The basic principles of bank lending are:
– repayment – return of funds transferred on credit. The loan amount can be returned either by a one-time payment made upon expiration of the loan agreement, or by repaying the loan in installments (if such a possibility is provided by the loan agreement);
– urgency – the loan is provided for a period specified in the loan agreement, after which it is subject to repayment;
– remuneration – payment by the client of interest for the use of funds provided on credit;
– its targeted nature is allowed as a principle of bank lending.
Institutions and organizations budgetary sphere and budgetary financing, even under the conditions of a planned economy, it was allowed to have sources of income that existed outside the budget. They were called off-budget and were strictly regulated by law.
In modern conditions, extrabudgetary funds have become extremely important. Their concept has expanded significantly. Extrabudgetary funds can be roughly classified into groups. The main criterion for such classification should be the nature of the source of income from extrabudgetary funds - earned income and unearned income. This division is recognized in most developed countries.
Earned income of a budget organization includes special funds received not from its main activities, but related to it.
Unearned income is funds of a budgetary institution that are not related to the results of its work and are not subject to return. These include:
- income from securities (shares, bonds, bills, etc.) in the form of dividends and interest;
- voluntary donations from national and foreign legal entities and individuals (sponsors);
- contributions in the form of charitable contributions from state, public and other organizations.
This category of income can also include the transfer of material and technical assets from a legal entity to a budget organization, for example, as a result of liquidation or reorganization.
The main income is still special funds. They are extremely diverse in their sources of education. A significant part of them is created:
- from the use of property, buildings, equipment belonging to the organization;
- from the operation of transport;
- from production activities educational and auxiliary subsidiary enterprises and farms, medical labor workshops (from the work of patients undergoing treatment).
Special funds also include fees:
- for advanced training, retraining of personnel;
- for various paid courses (game on musical instruments, studying foreign languages etc.).
A significant role in the formation of special means is played by various paid services provided by institutions (scientific, legal, information, etc.) and examinations (medical, accounting, forensic).
Special funds must have a target order of expenditure, i.e. used for those objects from which income was received:
- for the maintenance and repair of buildings and transport;
- expansion and improvement of training workshops;
- improved nutrition and cultural and consumer services sick, etc.
For each type of special funds, the budgetary institution draws up separate estimates. The procedure for drawing up, approving and executing such estimates generally corresponds to the estimate process of budget financing. These estimates are valid from January 1st to December 31st. Now for all estimates - budgetary and special - there is one procedure: all funds of a budgetary organization that have not been spent by the end of the financial year remain at its disposal for the next year.
To outside budget funds include deposits. They represent amounts of money temporarily placed at the disposal of budgetary organizations and, upon the occurrence of certain conditions, subject to return or crediting. These funds include: student salaries and stipends not received on time; amounts received by bailiffs when executing court decisions; patient funds that may be in deposit accounts of medical institutions.
Deposit amounts are in the accounts of budgetary organizations until a certain period: for transfer individuals- three years; legal entities - one year; budgetary organizations - until December 31 of the year in which these amounts were deposited, and amounts deposited for unresolved court cases, are stored until December 31 of the year in which the court made a decision on the merits. After the expiration of the specified periods, unclaimed amounts are transferred to the revenues of the corresponding budget.
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