Budgetary and extrabudgetary funds. Extrabudgetary funds of budgetary institutions

"Your budget accounting", 2007, N 11

The education system performs important economic and social functions.

Even with a certain increase in government spending on education, most educational institutions still use extra-budgetary funds in their activities. The way they are received is different, for example:

• provision of paid additional educational services;
• voluntary donations and targeted contributions from individuals and (or) legal entities;
• other business activities.

The possibility of providing paid educational services should be provided for by the charter of the educational institution.

In the charter of an educational institution that provides paid educational services and carries out entrepreneurial and other income-generating activities, the main characteristics of the organization of its activities are mandatory, including:

• availability of paid educational services and the procedure for their provision (on a contractual basis);
• carrying out entrepreneurial and other income-generating activities;
• the procedure for disposing of property acquired by the institution at the expense of income received from entrepreneurial and other income-generating activities.

The right of educational institutions to provide paid additional educational services to the population and organizations is established by Art. 45 "Paid additional educational services of state and municipal educational institutions" of the Law of the Russian Federation of July 10, 1992 N 3266-1 "On education" (hereinafter - Law N 3266-1).

The same article states that the income from the specified activities of a state or municipal educational institution is used by this educational institution in accordance with the statutory goals.

However, it should be remembered that paid educational services cannot be provided instead of educational activities funded from the budget. Otherwise, the funds earned through such activities are withdrawn by the founder to his budget. An educational institution has the right to challenge the said action of the founder in court.

The consumer's refusal from the offered paid educational services cannot be the reason for the decrease in the volume of basic educational services provided to him by the educational institution.

It should be borne in mind that passing exams as an external student, additional classes with unsuccessful students, etc. are not considered as paid additional educational services, and raising funds from parents for these purposes is not allowed.

Information about paid educational services and the procedure for concluding agreements between an educational institution and an organization or a citizen intending to order or ordering educational services for themselves or minors, as well as the responsibility between both parties, are regulated by the Rules for the provision of paid educational services, approved by the Decree of the Government of the Russian Federation of 5 July 2001 N 505.

Information about paid educational services must be provided before the conclusion of the contract and contain information:

• name and address of the educational institution, information about the license and state accreditation;
• the level and focus of the main and additional educational programs being implemented, the forms and terms of their development;
• list and cost of paid educational services;
• admission procedure and requirements for applicants;
• the form of the document issued at the end of the training.

Article 47 "Entrepreneurial and other income-generating activities of an educational institution" of Law N 3266-1 establishes the right of educational institutions to conduct entrepreneurial and other income-generating activities provided for by its charter, which includes:

• trade in purchased goods, equipment;
• provision of mediation services;
• equity participation in the activities of other institutions (including educational) and organizations;
• purchase of shares, bonds, other securities and receipt of income (dividends, interest) on them;
• conducting income-generating other non-sales operations that are not directly related to their own production of products, works, services provided for by the charter and with their sale.

As for voluntary donations and earmarked contributions from individuals and (or) legal entities, the right to attract such funds is granted to educational institutions, clause 8 of Art. 41 "Financing of educational institutions" Law N 3266-1.

Expenditure of extrabudgetary funds

An educational institution is a legal entity and on the basis of Art. 43 "The rights of an educational institution to use financial and material resources" of Law N 3266-1 independently carries out financial and economic activities, may have an independent balance sheet and personal account.

The attracted extra-budgetary funds are often completely directed to cover current expenses (payment of wages, payment of utilities, etc.). But nowadays, more and more often, the attracted funds began to be used to improve the material and technical base of educational institutions.

According to Art. 42 "Features of the economy of secondary vocational and higher vocational education" of Law N 3266-1, state educational institutions independently determine the directions and procedure for using their budgetary and extra-budgetary funds, including their share allocated for wages and material incentives for employees of educational institutions.

In their income-generating activities (renting fixed assets in accordance with the established procedure, trading in purchased goods and equipment, providing intermediary services, purchasing securities in order to generate additional income, and others), educational institutions are equated to enterprises and are subject to the legislation of the Russian Federation in the field of entrepreneurial activity.

The borrowed funds are spent in accordance with the approved estimate of income and expenses.

Accounting for paid services by educational institutions is carried out in accordance with the Instruction on budgetary accounting, approved by Order of the Ministry of Finance of Russia dated February 10, 2006 N 25n "On approval of the Instruction on budgetary accounting" (hereinafter referred to as Instruction N 25n).

Recall that in accordance with paragraph 2 of Art. 298 of the Civil Code of the Russian Federation, an institution that, in accordance with the constituent documents, has been granted the right to conduct entrepreneurial activities, is obliged to take into account on a separate balance sheet not only income received from such activities, but also property acquired at the expense of these incomes.

In the accounting department, it is necessary to clearly organize separate accounting for property acquired at the expense of budgetary funds and at the expense of income from income-generating activities.

In addition, in accordance with paragraph 2 of Art. 42 "Income from the use of property in state or municipal ownership" of the Budget Code of the Russian Federation (hereinafter - the BC RF) income of a budgetary institution received from entrepreneurial and other income-generating activities after paying taxes and fees provided for by the legislation on taxes and fees , are fully taken into account in the estimate of income and expenses of a budgetary institution and are reflected in the income of the corresponding budget as income from the use of property in state or municipal ownership, or as income from the provision of paid services.

Legal framework for spending funds from income-generating activities

Based on clause 6 of Art. 161 "Budgetary Institution" of the RF BC is a budgetary institution in fulfilling the estimate of income and expenses independently in spending funds received from non-budgetary sources.

However, Art. 71 "Procurement of goods, works and services by budgetary institutions" of the BC RF states that budgetary institutions, without concluding state or municipal contracts, have the right to purchase goods in an amount not exceeding the limit set by the Central Bank of the Russian Federation for cash settlements in the Russian Federation between legal entities one by one deal. At the same time, budgetary institutions have the right to purchase goods of the same name without concluding a state or municipal contract during a quarter for an amount not exceeding the specified maximum amount of cash settlements.

Let us recall that by its Direction of June 20, 2007 N 1843-U "On the maximum amount of cash settlements and the expenditure of cash received at the cash desk of a legal entity or the cash office of an individual entrepreneur", the Central Bank of the Russian Federation established that cash settlements in the Russian Federation between legal entities, as well as between a legal entity and a citizen engaged in entrepreneurial activity without forming a legal entity, can be made in an amount not exceeding 100,000 rubles.

Relations related to the placement of orders for the supply of goods, the performance of work, the provision of services for state or municipal needs are regulated by the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs ".

Features of tax accounting by budgetary institutions engaged in entrepreneurial activity

Budgetary institutions that receive income from entrepreneurial and other income-generating activities are payers of corporate income tax and determine the tax base for tax in the manner prescribed by Ch. 25 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).

The procedure for maintaining tax accounting by budgetary institutions is established by Art. 321.1 "Features of tax accounting by budgetary institutions" of the Tax Code of the Russian Federation, according to which taxpayers are budgetary institutions financed from budgets of all levels, state extra-budgetary funds allocated according to the estimate of income and expenses of a budgetary institution, or receiving funds in the form of payment for medical services provided to citizens within the framework of the territorial program of compulsory health insurance, as well as those receiving income from other sources, for tax purposes are required to keep separate records of income (expenses) received (made) within the framework of targeted financing and from other sources - income from commercial activities.

Income from commercial activities in accordance with the Tax Code of the Russian Federation is recognized as income of budgetary institutions received from legal entities and individuals on the sale of goods, works, services, property rights, and non-operating income.

In accordance with Art. 321.1 of the Tax Code of the Russian Federation, income received in the form of targeted financing and targeted receipts for the maintenance of budgetary institutions and the conduct of statutory activities financed from these sources, and expenses incurred from these funds.

Consequently, the costs of a budgetary institution that meet the criteria established by Art. 252 of the Tax Code of the Russian Federation, can be taken into account when determining the tax base for corporate income tax if they are not covered by budget funds.

Property received and purchased free of charge from funds from income-generating activities

As mentioned above, funds from income-generating activities can be used to improve the material and technical base of educational institutions, and to acquire fixed assets.

Recall that on the basis of paragraph 4 of Art. 321.1 "Features of tax accounting by budgetary institutions" Ch. 25 of the Tax Code of the Russian Federation, equipment acquired through entrepreneurial activity should be used exclusively within the framework of such.

Budgetary institutions may not engage in income-generating activities or be engaged only in part, periodically. At the same time, the property acquired at the expense of extra-budgetary funds continues to be listed on their balance sheets and requires its operation and maintenance. In addition, recently it is necessary to pay property tax on such property, and transport tax on vehicles.

A similar situation is with the property received free of charge from third parties and organizations: it must be accounted for with the type of activity code "2", maintained at the expense of extra-budgetary funds, and the tax must be paid at the expense of the same source.

Sometimes for the acquisition or construction of an object of fixed assets, along with budgetary financing, extrabudgetary sources are used. In this case, the question arises - how to take into account such an object and how to contain it.

Some resolution of the described issues is contained in the Letter of the Ministry of Finance of Russia dated May 25, 2006 N 02-14-10a / 1354. According to the main financial department of the country, objects of fixed assets listed with the type of activity code "2" can be transferred from extra-budgetary activities to budgetary activities. The relevant decision should be made by the chief administrator of budgetary funds, who, in accordance with the Decree of the President of the Russian Federation of March 9, 2004 N 314 "On the system and structure of federal executive bodies", are subject to such powers.

There is only one limitation - such decisions should be made subject to the availability of approved appropriations required to maintain the assets. Obviously, the main reason for the transfer of fixed assets from off-budget to budgetary type of activity is the current and predicted in the future the lack of sufficient off-budget funds for the maintenance of property. This applies, in particular, to cases of termination of income-generating activities.

The translation seems to be justified also for cases when a fixed asset is acquired (created, built) from several sources or exclusively from extra-budgetary sources, and the property is operated within the framework of the main activity financed from the budget.

When making a transfer, institutions are obliged to take into account the requirements of intradepartmental regulatory legal acts. In the case when an institution has the right to have at its disposal in the context of its main activity, property strictly according to approved timesheets or other standards, simultaneously with the documents for processing the transfer of property from one type of activity to another, the issue of making changes to such timesheets (norms) should be worked out.

In budget accounting, records regarding the transfer of fixed assets from one type of activity to another are reflected in accordance with the same Letter of the Ministry of Finance of Russia dated May 25, 2006 N 02-14-10a / 1354 and depend on whether the transfer is made at the beginning of the corresponding year or the same during the calendar year.

Reflection in budget accounting of the transfer of fixed assets from one type of activity to another as of the beginning of the year

The most expedient from the point of view of planning appropriations for the maintenance of the institution seems to be the transfer of fixed assets from an extra-budgetary type of activity to a budgetary one as of the beginning of the corresponding calendar year.

If there is such a decision in the budget accounting of the institution, it is necessary to draw up the following entries:

• the amount of previously accrued depreciation on fixed assets is reflected

The change in the balances of fixed assets for one type of activity and their increase in another type of activity in comparison with the final balance of the last year should be additionally explained in the explanatory note to the budget reporting submitted in the current year.

Reflection in budget accounting of the transfer of fixed assets from one type of activity to another during a calendar year

In the event that fixed assets are transferred from one type of activity to another during a calendar year, if necessary, the institution must make changes to the estimates in the context of budgetary and extrabudgetary activities.

Based on the decision made by the chief manager to transfer, the following entries should be made in the budget accounting of the institution:

• on the book value of fixed assets transferred from off-budget activities

• on the book value of fixed assets transferred to budgetary activities

• for the amount of accrued depreciation on fixed assets transferred to budgetary activities

It should be borne in mind that by the decision of the institution and (or) taking into account the provisions of intradepartmental regulatory legal acts, the same records can be made for the transfer of fixed assets as of the beginning of the calendar year. But in this case, the opening balance should not change, and the corresponding entries are drawn up for the month of January of the current year.

Tax aspects of the transfer of fixed assets from off-budget to budgetary activities

When making a transfer, the institution is also obliged to take into account the norms of tax legislation.

For the purpose of calculating income tax, the value of fixed assets transferred from off-budget activities to budget activities is not taken into account. The translation does not entail a transfer of ownership and cannot be regarded as a gratuitous transfer. In addition, in accordance with paragraphs. 3 p. 3 art. 39 of the Tax Code of the Russian Federation, the transfer of fixed assets to non-profit organizations for the purpose of their main statutory activities not related to entrepreneurial activity is not directly related to the sale of goods (works, services).

In terms of VAT, institutions are obliged to restore the tax amounts previously accepted for deduction upon the acquisition of property. These are the requirements of paragraph 3 of Art. 170 of the Tax Code of the Russian Federation, and this is explained by the fact that, within the framework of its main activity, the institution is not a payer of value added tax. In this case, the restoration of previously deducted tax amounts should be carried out in an amount proportional to the residual value of the object, excluding revaluation.

At the same time, those tax amounts that were reflected in account 2 21001 000 "Calculations for VAT on purchased material assets, works, services" and then taken for deduction when calculating with the budget within the framework of the extra-budgetary activities of the institution, should be restored.

The recovered amounts of VAT previously accepted for deduction must be written off at the expense of the institution's extra-budgetary funds. The amount of recovered VAT does not apply to the increase in the value of property transferred from one type of activity to another.

The restoration of the deduction for VAT must be made in the tax period in which the fixed assets were transferred in the budgetary accounting from the off-budget to the budgetary type of activity.

In budgetary accounting, the following entries should be drawn up for the amounts of recovered VAT using the red storno method:

• for the amount of recovered VAT with a minus sign

• the amounts of the recovered VAT are charged to expenses within the framework of extrabudgetary activities

Property tax and transport tax (in terms of vehicles) after the transfer of fixed assets to the type of activity code "1" can be fully attributed to budgetary allocations. At the same time, it is important that the translation is executed in compliance with the current legislation, namely by the decision of the main manager.

Although even in the event that the property received and (or) acquired at the expense of funds from entrepreneurial activities is used both within the framework of extrabudgetary and budgetary activities, or exclusively in the main budgetary activities, the institution has the right, if extrabudgetary allocations are insufficient, to repay the amount of property taxes at the expense of budgetary funds. This, in particular, was indicated in the Letter of the Ministry of Finance of Russia dated August 1, 2006 N 02-03-09 / 2075.

S.N.Smirnov

Extra-budgetary funds of budgetary institutions are understood as funds received by these institutions in addition to the appropriations allocated to them from the state or local budget. Established three types of extrabudgetary funds: special, deposit and amounts on instructions. The main ones among them are special funds, which are defined as income of budgetary institutions received from the sale of products, performance of work, provision of services or other activities. The RF BC does not use the term "Special means", calling them funds obtained from extra-budgetary sources, and in more detail - the income of a budgetary institution, received from the implementation of entrepreneurial and other income-generating activities. It is indicated that the named revenues of a budgetary institution are not only taken into account in full in the estimate of revenues and expenditures of a budgetary institution, but are also reflected in the revenues of the corresponding budget as revenues from the use of property in state or municipal ownership, or as revenues from the provision of paid services.

In addition to the named, another way to attract additional sources of funding for budgetary institutions can be the use of the opportunities of charitable activities of legal entities and individuals in favor of the institution.

With the exception of the general provisions of the RF BC, the legal basis for attracting extra-budgetary sources of financing by budgetary institutions is the normative acts in force in certain areas and spheres of public life and public administration. So, state and municipal educational institutions are given the right to attract additional, including foreign currency, through voluntary donations and targeted contributions from individuals and legal entities, their own production, commercial, intermediary, economic and financial and other activities provided for by the statutes of the institutions. The Federal Law of August 22, 1996 No. 125-FZ "On higher and postgraduate vocational education" enshrines the right of state and municipal higher educational institutions to carry out, in excess of the federal budget-funded state assignments (control figures) for the admission of students, the training of specialists in relevant agreements with payment of tuition fees by individuals and (or) legal entities in the amount agreed upon with the executive authorities, the local government body in charge of which this higher educational institution is located. At the same time, the entrepreneurial activity of budgetary institutions is not the main, but auxiliary, and should not damage the main activity.

The Budget Code of the Russian Federation establishes the independence of budgetary institutions in spending funds received from extrabudgetary sources when executing the estimate of income and expenses. However, the envisaged independence is combined with the need for financial control on the part of authorized bodies, including on the part of higher bodies, which are in charge of specific budgetary institutions. The transition to a treasury system of budget execution is aimed at strengthening control. According to this procedure, the RF BC prescribes the crediting of funds received by budgetary institutions from entrepreneurial and other income-generating activities to a single account of the federal budget in the corresponding territorial body of the Federal Treasury. A similar procedure applies to institutions financed from the budgets of other levels.

To carry out their activities, budgetary institutions use various types of funds, both material and monetary, with which the founder must provide them in the first place, but the possibility of receiving them from any legal entity or individual is not excluded.

In item 2 formulated the basic concepts used in the organization of the budgetary process and its reflection in the accounting of budgetary institutions.

In accordance with these concepts, a budgetary institution is characterized by the following features:

• - the founders, and therefore the owners of the property of a budgetary institution, may be government bodies of the Russian Federation, government bodies of the constituent entities of the Russian Federation, local government bodies;
• - a budgetary institution is created to carry out managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature;
• - the activities of a budgetary institution are financed from the corresponding budget or the budget of the state non-budgetary fund;
• - the basis for the allocation and spending of budgetary funds is the estimate of income and expenses, approved in accordance with the established procedure.

The presence of the estimate ensures effective budget planning and strictly targeted use of the allocated funds.

It follows from the listed basic concepts that the budgetary institution is not given the right to dispose of the available funds at its own discretion. This is due to the fact that a budgetary institution is not the owner of the property transferred to it, but disposes of it by the power of attorney of the owner (state or municipal body) on the basis of operational management.

The legal regulation of the assignment of property in operational management to an institution is carried out by the Civil Code of the Russian Federation.

In accordance with Art. 296 Civil Code of the Russian Federation the institution in relation to the property assigned to it on the basis of the right of operational management exercises, within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property, the right to own, use and dispose of it. At the same time, the institution does not have the right to alienate or otherwise dispose of the property assigned to it and property acquired at the expense of the funds allocated to it according to the estimate. Revenues from the sale of movable property are at the disposal of institutions, including as an additional source of funding from the budget when these revenues are credited to the budget in accordance with Art. 43 The Budget Code of the Russian Federation. In accordance with the Instruction, the amounts received by institutions from the sale of buildings, structures, transmission devices that are in operational management, as well as from the sale of materials received from the dismantling of these fixed assets, are fully transferred to the income of the corresponding budget. The owner of the property assigned to the institution has the right to withdraw excess, unused or misused property and dispose of it at his own discretion.

Registration of the consolidation of state property in federal ownership into economic management and operational management, giving consent to the sale of immovable property fixed in economic jurisdiction, to transfer it to lease or pledge, or to dispose of this property in another way is carried out in accordance with the Regulations on State Committee of the Russian Federation for State Property Management, approved by Decree of the Government of the Russian Federation of 04.12.95 No. 1190, by the Ministry of State Property of the Russian Federation.

The moment of emergence of the right of operational management is important for accounting. In accordance with Art. 299 Civil Code of the Russian Federation the right of operational management arises for the institution from the moment of transfer of property, unless otherwise provided by law and other legal acts or by the decision of the owner.

If, in accordance with the constituent documents, the institution is granted the right to carry out income-generating activities, then the income received from such activities and the property acquired at the expense of these incomes in accordance with Art. 298 Civil Code of the Russian Federation go to the independent disposal of the institution and are recorded on a separate balance sheet. Based on this provision Civil Code of the Russian Federation, v Instructions a separate accounting of property received by the institution from various sources has been established.

When endowing an institution with property by its owner or when acquiring property at the expense of budgetary funds allocated according to an estimate of budgetary funds, budgetary institutions must assign the distinctive feature 1 to the corresponding sub-accounts.

To account for property acquired by an institution under an agreement or other grounds, numbers 2 (when acquiring property as a result of entrepreneurial activity) and 3 (when receiving property free of charge for its use in accordance with the constituent documents or acquisition at the expense of targeted and gratuitous receipts) are used.

Funds from extrabudgetary income

As already noted, budgetary institutions can have funds not only in the form of budgetary appropriations, but also from extrabudgetary receipts. The latter are divided into subgroups:

• --earmarked funds and gratuitous receipts;
• --funds received at the temporary disposal of the institution;
• --funds received from state extra-budgetary funds, etc .;
• --as well as funds received from entrepreneurial activities;

In accordance with paragraph 106 Accounting instructions in budgetary institutions to account for funds received from extrabudgetary sources, the following subaccounts of active account 11 are applied "

• 110 "Earmarked funds and gratuitous receipts". Analytical accounting for subaccount 110 is carried out for certain types of earmarked funds and gratuitous receipts on multi-graphic cards Form 283 or F. 0512026:
• 111 "Funds received from entrepreneurial activities";
• 114 "Funds received at the temporary disposal of the institution";
• 115 "Funds received from state extra-budgetary funds."

To account for extrabudgetary sources, the following sub-accounts of the passive account 27 " Funds received from extrabudgetary sources ":

• 270 "Earmarked funds for the maintenance of the institution and other activities." Analytical accounting for this sub-account is carried out on multi-graphic cards f. 283 or F. 0512026 by funding sources;
• 272 "Parents' funds for the maintenance of a children's institution." Analytical accounting for this sub-account is kept on the card f. 292;
• 273 "Borrowed funds" Analytical accounting for subaccount 273 is kept on the card f. 292:
• 274 “Earmarked funds received by the institution from the state. off-budget funds ". Analytical accounting for sub-account 274 is carried out on multigraph cards f. 283 or f_0512026 in the context of indicators that increase or decrease funding.

The largest share in budgetary institutions (after budgetary appropriations) is earmarked funds and gratuitous receipts.

Earmarked funds and gratuitous receipts to budgetary institutions should go to personal accounts opened with credit institutions or federal treasury bodies to balance sheet accounts 40503 (for federal institutions) and 40603 (for institutions under the jurisdiction of the constituent entities of the Russian Federation or municipalities).

Earmarked funds are a specific source of acquisition of assets and financing of expenditures of a budgetary institution. Like budget funds, earmarked funds are spent, as a rule, during the reporting year or a limited period of time if certain activities are financed from earmarked funds (although carry-over balances of earmarked funds occur much more often than budgetary funds). The main reason why the sources of formation of these funds and the directions of their spending are taken into account separately from the budget is the nature of these funds. In addition, it is driven by the need for preparation and reporting (which is presented not only to funding bodies, but in this case - to other interested users).

Each type of extra-budgetary funds must be accounted for in separate accounts opened with the federal treasury or credit institutions (for budgetary institutions that have not been transferred to the financing system through the federal treasury).

Since the receipt of extra-budgetary funds is, to one degree or another, conditioned by the use of property acquired at the expense of budgetary funds, these accounts are opened with the permission of the body executing the corresponding budget.

The accounting instruction in budgetary institutions divides all earmarked funds into the following subgroups:

• --earmarked funds for the maintenance of the institution and other activities;
• --parents' funds for the maintenance of a children's institution;
• --funds from the sale of material assets acquired at the expense of budgetary funds;
• --earmarked funds and gratuitous receipts;
• --other sources (surplus material assets acquired at the expense of budgetary funds, earmarked funds and gratuitous receipts, accounts payable with an expired statute of limitations);
• --borrowed funds;
• --earmarked funds received by the institution from state extra-budgetary funds.

Earmarked funds for the maintenance of the institution

Earmarked funds for the maintenance of the institution and other activities include:

• - funds received by institutions from other state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local authorities, enterprises, institutions and individuals for settlements with young specialists sent to the place of work after graduation from educational institutions;
• - Funds intended for the payment of targeted scholarships to students and students, for the payment of targeted social supplements and compensations to the population, the acquisition of methodological, scientific literature and teaching aids, the acquisition in a centralized manner of forms of accounting and reporting documentation and forms of educational and attestation documentation;
• --- funds received by stationary institutions for social protection of the population to strengthen their material and technical base;
• - funds received for the collection of scrap of ferrous and non-ferrous metals, for the delivery and collection of other types of secondary raw materials, food waste;
• - funds earned by students in organizations;
• - funds allocated by sponsoring enterprises and other organizations for the creation of funds for textbooks in secondary schools and other educational institutions;
• - student funds for the purchase of discounted travel tickets;
• - gratuitous receipts (targeted financial assistance for the maintenance and development of the material and technical base of institutions, charitable contributions, grants, gratuitous international financial assistance);
• - funds received by institutions in accordance with legislative and other regulatory legal acts of the Russian Federation for purposes related to the implementation of their main activities;
• - other receipts for the implementation of targeted activities that are not provided for in the budget of the institution's income and expenses.

The income and expenses of budgetary organizations do not include income generated as a result of earmarked deductions for the maintenance of budgetary organizations received from other organizations and citizens, as well as expenses incurred at the expense of these funds; membership entrance fees, share (share and target contributions of the participants of these organizations) and expenses incurred at the expense of these funds.

Parents' funds for the maintenance of children's institutions

Parental fees are calculated according to Kt 172 and Kt 272.

Previously, financing carried out at the expense of funds received from parents for the maintenance of children in child care facilities was accounted for under CT 236. In contrast to the previous procedure, in which these funds were related to the restoration of spent expenses under the budget, in the Instructions these funds are referred to as targeted funds.

To account for parents' funds for the maintenance of children in orphanages.

-- The term "grant" for tax purposes means earmarked funds provided free of charge by foreign charitable organizations to enterprises, organizations and individuals in cash and / or in kind for scientific or other research, development work, training, treatment and other purposes with subsequent a report on their use by school institutions, feeding children in boarding schools at schools, teaching children in music schools and other institutions, subaccount 272 is intended "Parents' funds for the maintenance of the institution and other activities."

When the parental payment funds are paid to the cashier or to the account of a budgetary institution, an accounting entry is made for Dt 120 or 110 and Kt 172.

The accounting of actual expenses covered by parental payments is kept on subaccount 227 "Expenses at the expense of parents' funds for the maintenance of a children's institution", on the debit of which expenses are accumulated in accordance with estimates of income and expenses at the expense of parents in preschool institutions, boarding schools at schools, music schools and other institutions. Expenses are recorded in accordance with the codes of the economic classification of expenditures of the budgets of the Russian Federation.

At the end of the year, sub-account 227 is closed by writing off the expenses incurred during the year to Dt 272.

Funds from the sale of material assets acquired at the expense of budget funds, earmarked funds and gratuitous receipts, other targeted sources

It should be immediately emphasized that the budgetary institution does not have the right to make a decision on the sale of excess and unused property, since the budgetary institution is not the owner of the assets.

For implementation, the permission of the body that endows the property with a budgetary institution is required. As a rule, this body is the appropriate manager of budgetary appropriations. For institutions financed from the federal budget, this is the main manager of budgetary allocations, for institutions financed from the budgets of the constituent entities of the Russian Federation, it is the manager of second-degree allocations, etc. In addition, the decision must be agreed with the Ministry of State Property of Russia.

Retirement of fixed assets acquired at the expense of budgetary and earmarked funds entails an increase in targeted sources on subaccount 270.

The cost of fixed assets is written off from the accounting records: debit of sub-accounts 250, 020 credit of sub-accounts 013, 015 - 019.

When disassembling fixed assets that have become unusable, the cost of materials remaining at the disposal of the institution is reflected in the accounting entry: Дт 060, 063, 069 Кт 270.

When selling fixed assets acquired from budgetary or targeted sources, their contractual value is distributed:

To increase targeted sources of activity

Dt 178 Kt 270 (for the book value of the fixed assets sold);

To the income account of the reporting period

Dt 178 Kt 400 (for the amount of excess of the contractual value over the book value, excluding VAT);

To the account of settlements with the budget

Dt 178 Kt 173 (in the amount of VAT).

The specified accounting entries are made upon receipt of amounts from the sale in the reporting period:

Dt 110 Kt 178 - for the amount referred to Kt 270; Dt 111; Kt 178 - for the amount of the excess between the selling price and the book value.

Upon receipt of the amount from the sale of fixed assets in the period following the reporting period, the accrual of debt of the buyer of fixed assets is reflected in the following accounting entries:

• --increase in target sources of activity Dt 178 Kt 270
• - on the book value of the fixed assets sold;
• - reflection of deferred income Dt 178 Kt 401
• - for the amount of excess of the contractual value over the book value, including VAT.

The receipt of the amount from the sale of fixed assets in the latter case will be reflected by the entries:

• - for the amount of the book value Dt 110 Kt 178;
• - for the amount of excess of the contractual value over the book value, including VAT,

Dt 110 Kt 178;

VAT charge

Dt 401 Kt 173;

Determination of the amount of income of the reporting period Дт 401 Кт 400.

Writing off the amounts of accounts payable or receivable formed for targeted funds and for which the limitation period has expired entails an increase or decrease in targeted sources, respectively:

• - when writing off accounts payable Dt 178 Kt 270;
• - when writing off accounts receivable Dt 270 Kt 178.

When writing off accounts payable formed at the expense of budgetary funds and for which the limitation period has expired, the following accounting entries are made:

Dt 178 Kt 270;

At the same time, the balance of actual expenses incurred is attributed to the amount of accounts payable:

Dt 225 Kt 200.

The surplus of property revealed during the inventory, which is used to carry out activities financed from the budget or targeted sources, is also referred to an increase in subaccount 270. In the reverse order, records are made on the shortage of property acquired at the expense of targeted funds.

Funds received at the temporary disposal of institutions

Funds received at the temporary disposal of budgetary institutions (previously defined as amounts on deposits) are subject to accounting in credit institutions on personal accounts opened by budgetary institutions on balance sheet accounts 40302.

Funds received at the temporary disposal of budgetary institutions, upon the occurrence of certain conditions, are subject to return to the owner or transfer to their destination.

These, for example, include funds seized during an inquiry, preliminary investigation, which are not material evidence, when the property of the accused (suspect) is seized, which can be foreclosed in order to compensate for material damage caused or to execute a sentence in terms of confiscation of property. , as well as the security deposits contributed by the accused (suspect) with the sanction of the prosecutor.

The procedure for crediting and issuing these funds is established by the Instruction of the Ministry of Finance of Russia and the Bank of Russia, respectively, dated December 30, 1997 No. 95n and dated October 2, 1997 No. 67.

The amounts received to the specified account are reflected in Kt 114 and Kt 174 “Settlements on funds received at the temporary disposal of the institution.

The return of funds to the owner or the transfer to the destination in the prescribed manner is reflected in CT 114 and CT 174.

Borrowed funds of budgetary institutions

Article 118 of the Budget Code establishes that budgetary institutions are not entitled to receive loans from credit institutions and other individuals and legal entities.

However, in accordance with Federal Law "On the introduction of the Budget Code of the Russian Federation", As noted earlier, legislative acts of the Russian Federation in the field of education, science, scientific and technical policy, culture, containing norms governing budgetary relations, are valid if they are not recognized as invalid. As a result, the attraction of borrowed funds by institutions is possible in accordance with Art. 32 of the RF Law "On education", Art. 51 of the RF Law “Fundamentals of the legislation of the Russian Federation on culture.

Subaccount 273 "Borrowed funds" takes into account the amount of borrowed funds received from credit and other organizations for entrepreneurial activities.

The procedure for obtaining, repaying borrowed funds and paying interest on them is regulated by the current legislation.

The amounts of borrowed funds received are reflected in CT 273 and CT 111. When repaying borrowed funds received from credit institutions, sub-account 273 is debited and sub-account 111 is credited.

Funds received by budgetary institutions from state extra-budgetary funds

To account for funds received by budgetary institutions from state non-budgetary funds (Pension Fund of the Russian Federation, Mandatory Health Insurance Fund, etc.), sub-account 115 is intended.

The specified subaccount can be used by social security authorities when receiving funds from the Pension Fund of the Russian Federation for the payment of pensions and benefits, as well as by health care institutions when providing medical services to the population at the expense of the Social Insurance Fund of the Russian Federation.

Receipt of funds from state extra-budgetary funds is reflected in the accounting entry for Kt 115 and Kt 274.

The transfer of funds to enterprises and organizations that ensure the payment of pensions and benefits (pay centers, institutions of the Savings Bank of Russia, communications enterprises) is reflected in the accounting entry for Kt 191 and Kt 115.

Based on reports on payments made, an accounting entry is made for Kt 228 and Kt 191.

In medical institutions that receive funds from the federal or territorial fund of compulsory medical insurance .., as well as from insurance companies, the actual costs are reflected in CT 228 and the credit of the corresponding sub-accounts of settlements, material values.

On the last working day of December, the actual expenses incurred for the payment of pensions and benefits at the expense of the Pension Fund of the Russian Federation, other state non-budgetary funds and accounted for under Kt 228 are written off to Dt 274.

Funds received from entrepreneurial activities

Entrepreneurial activity cannot be the main activity of a budgetary institution. Nevertheless, in recent years, due to the chronic underfunding of budget appropriation recipients, heads of institutions are increasingly forced to look for non-traditional ways to receive funds. Naturally, most of these methods are associated with the implementation of various types of entrepreneurial activity. In principle, funds received from such activities should not be used for purposes that are supported by the budgetary appropriation. However, during the period of delay in financing, the amount of proceeds from the sale of products (works or services) produced (performed or rendered) by a budgetary institution is most often directed to ensuring the costs of the corresponding budget estimates. In addition, the receipt of funds from entrepreneurial activities allows the budgetary institution to solve social issues to improve the working and rest conditions of the staff of institutions, as well as production problems associated with the modernization of production facilities, the timely renewal of worn-out fixed assets.

In accordance with the Civil Code of the Russian Federation, entrepreneurial is “Independent, carried out at its own risk. activities aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. "

For budgetary institutions, the possibility of doing business should be provided for by regulatory acts regulating the activities of institutions in the relevant areas, and by constituent documents.

These regulations include:

• --Laws of the Russian Federation "On Education", "Fundamentals of the Legislation of the Russian Federation on Culture";
• --Federal laws "On higher and postgraduate education," On science and state scientific and technical policy ";
• --other legal acts that approve standard regulations on institutions of certain categories.

In accordance with the Instruction of the State Tax Service of Russia dated 08.20.98 No. 48 "On the procedure for calculating and paying the profit tax to the budget by budgetary organizations (institutions) and submitting reports to the tax authorities-" income of budgetary organizations received from the provision of paid services to legal entities and individuals is income from entrepreneurial activity.

So, in accordance with Art. 47 of the RF Law "On education" business activities of educational institutions include:

• - sale and lease of fixed assets and property of an educational institution;
• - trade in purchased goods, equipment;
• - the provision of intermediary services;
• - equity participation in the activities of other institutions (including educational) and organizations;
• - the acquisition of shares, bonds, other securities and the receipt of income (dividends, interest) on them;
• - management of income-generating other non-sales operations that are not directly related to their own production of products, works, services provided for by the charter and with their sale.

A similar norm is contained in the Law of the Russian Federation "Fundamentals of the legislation of the Russian Federation on culture", Art. 47 of which establishes that the entrepreneurial activities include the activities of state or municipal cultural organizations:

• - on the sale and lease of fixed assets and property of a cultural organization for purposes not related to cultural activities;
• - trade in purchased goods, equipment;
• - the provision of intermediary services;
• - share participation in the activities of commercial enterprises, institutions and organizations (including culture);
• - the acquisition of shares, bonds, other securities and the receipt of income (dividends, interest) on them;
• - the implementation of income-generating operations, works, services not provided for by the charter.

The financial activities of budgetary healthcare institutions are regulated by the Law of the Russian Federation "On medical insurance of citizens in the Russian Federation", which, as sources of financing for their activities, determines

the following extrabudgetary sources:

• - funds of state and public organizations (associations), enterprises and other economic entities;
• - personal funds of citizens;
• - income from securities;
• - other sources not prohibited by the legislation of the Russian Federation. The specified types of activity (including non-operating income) are paid and are reflected in the accounts of business activities of budgetary institutions. At the same time, a number of normative legal acts contain direct indications that some types of paid activities are not entrepreneurial.

For educational institutions, it is not a paid entrepreneurial activity, the income from which is reinvested in this educational institution and (or) for the immediate needs of the provision, development and improvement of the educational process (including for wages) in this educational institution. This norm is contained in paragraph 2 of Art. 47 of the RF Law "On education". Accordingly, for tax purposes in accordance with sub. "G" clause 1 of Art. 6 of the RF Law "On the tax on profit of enterprises and organizations" the amounts allocated by educational institutions for the needs of the provision, development and improvement of the educational process in this educational institution, reduce the taxable base.

If the income received is not reinvested in educational activities, then the activities for obtaining these incomes are considered entrepreneurial and are subject to taxation in accordance with the procedure established for budgetary institutions.

Thus, it can be noted that income tax is paid by educational institutions when providing paid services if the income received is not reinvested for the needs of the educational process.

On the basis of the economic classification of expenses of the budgets of the Russian Federation, expenses for reinvestment for the needs of the educational process can be attributed to expenses:

• - for wages of employees of educational institutions and accruals for wages, scholarships for students;
• - for the purchase of educational equipment for classrooms and laboratories, instruments, apparatus, instruments, machine tools and other special equipment used in the educational process, educational programs;
• - for capital construction, reconstruction and expansion of educational institutions, sports facilities. (to be continued).

The developing market economy in Russia creates opportunities for the implementation of a multi-source, multi-channel receipt of funds in educational institutions. This is facilitated by the ongoing improvement of legislation in the country, the adoption of new regulatory legal acts regulating the process of attracting and using extra-budgetary funds in the field of education, taking into account the peculiarities of the functioning of domestic and foreign financial sources.

The practice of program-targeted planning of budgetary and extra-budgetary funds allocated for the development of education is expanding.

Additional receipt of funds from non-budgetary sources allows strengthening the informatization of the education sector, strengthening the educational and laboratory base, expanding the infrastructure, increasing the salaries of employees of educational institutions and securing personnel in the education system.

The process of attracting and using extrabudgetary funds is diverse and very complex. To establish the effective operation of this process, it is necessary:

In educational institutions: clearly define its directions and write it down specifically in their charters; establish a list of structural divisions and extra-budgetary funds attracted and used by them; prepare and approve detailed local regulations on these issues, the forms of contracts to be concluded; draw up estimates of income and expenses and reports on their implementation; to allocate and assign personnel for each type of extrabudgetary activity; organize training for these personnel, paying particular attention to the study of regulatory legal requirements; organize regular internal control at all stages of receiving and spending extra-budgetary funds, ensuring the targeted, effective use and safety of funds and material assets;

To give due importance in education management bodies: issues related to extra-budgetary funds, including in their rule-making activities; preparation of teaching aids; analysis of the study of the practice of attracting and using extrabudgetary funds; preparing and communicating to each educational institution reviews of this practice and recommendations, training personnel, disseminating positive experience in this matter; to encourage educational institutions and individual employees for effective activities in this direction.

Consider the provisions of legislative and regulatory legal acts relating to extrabudgetary funds.

Fundamental are the provisions of the Budget Code of the Russian Federation, in article 161 of which it is determined that:

A budgetary institution (including an educational one) is an organization created by state authorities or local self-government bodies for socio-cultural and other functions of a non-commercial nature, the activities of which are financed from the relevant budget on the basis of an estimate of income and expenses;

The estimate of income and expenses should reflect all income of a budgetary institution (including educational) received both from the budget and from the implementation of entrepreneurial activities, including income from the provision of paid services (as well as educational), other income received from the use of state or municipal property assigned to a budgetary institution on the basis of the right of operational management, and other activities.

In more detail, the rights of educational institutions to attract and use extra-budgetary funds are set out in the Law of the Russian Federation "On Education", in particular:

An educational institution has the right to attract, in the manner prescribed by the legislation of the Russian Federation, additional financial resources through the provision of paid additional educational and other services provided for by the charter of an educational institution, as well as through voluntary donations and earmarked contributions from individuals and legal entities, including foreign citizens and legal entities. persons (Article 41);

The charter of an educational institution must indicate: the availability of paid educational services and the procedure for their provision (on a contractual basis); carrying out entrepreneurial and other income-generating activities; the procedure for disposing of property acquired by an educational institution at the expense of income received from entrepreneurial and other income-generating activities (Article 13);

An educational institution has the right to independently dispose of funds received from non-budgetary sources in accordance with the legislation of the Russian Federation (Article 39);

Attraction of additional extra-budgetary funds by an educational institution does not entail a decrease in the standards and absolute amounts of its financing at the expense of the founder (Article 41);

Within the limits of available budgetary and extra-budgetary funds, educational institutions can independently provide social support to needy students (Article 42);

State educational institutions independently determine the share of their budgetary and extra-budgetary funds allocated for wages and material incentives for their employees (Article 42).

Certain issues of attracting and using extra-budgetary funds are reflected in the current financial legislation.

The Federal Law "On the Federal Budget for 2005" (Art. 29) establishes that in 2005 income from the lease of federal property and transferred to the operational management of educational institutions is fully accounted for in the federal budget revenues and reflected in the estimates of income and expenses of these institutions.

Further in Art. 29 indicates that the funds received are reflected on the personal accounts of these budgetary institutions opened with the Federal Treasury, and are directed to their maintenance as an additional source of budgetary financing for the maintenance and development of their material and technical base in excess of the amounts established in the departmental structure of the federal budget for 2005 year.

In addition, article 115 of this law determines that funds in the currency of the Russian Federation (in rubles) received by federal institutions from entrepreneurial and other income-generating activities are recorded in personal accounts opened by them in the territorial bodies of the Federal Treasury, and are spent by federal institutions ( including educational) in accordance with the estimates of income and expenses approved in the manner determined by the chief administrators of the federal budget funds and within the balances of funds on their personal accounts, unless otherwise provided by this law.

At the same time, it was established that the conclusion and payment by federal institutions (including educational) contracts, the execution of which is carried out at the expense of funds received from entrepreneurial and other income-generating activities, are made within the approved estimates of income and expenses.

It was especially emphasized that the state authorities of the constituent entities of the Russian Federation have the right to make decisions on the implementation of transactions with funds from entrepreneurial and other income-generating activities received by institutions (including educational ones) under their jurisdiction.

Article 116 of this law determines that funds received from entrepreneurial and other income-generating activities may not be directed by federal institutions (including educational ones) to create other organizations.

Education authorities adopt by-laws, which specify the provisions of the legislation in terms of attracting and using extra-budgetary funds.

Thus, the Federal Agency for Education, by order of July 21, 2004, No. 32, approved the procedure for drawing up, approving estimates of income and expenses for funds received from entrepreneurial and other income-generating activities and introducing amendments to them by institutions and organizations under the jurisdiction of the Federal Agency for Education.

The heads of these institutions and organizations were instructed to: submit these approved estimates to the relevant departments of the Federal Treasury for the constituent entity of the Russian Federation; to conclude and pay for contracts, the execution of which is carried out at the expense of funds from entrepreneurial and other income-generating activities, within the limits of the above-mentioned estimates of income and expenses.

According to the approved order of the Federal Agency for Education, the Procedure stipulates the following: "The current budgetary legislation of the Russian Federation does not provide for reimbursement from the federal budget for expenses incurred from extrabudgetary funds."

For educational institutions, the application to the estimate of income and expenses from entrepreneurial and other income-generating activities is of practical interest.

The sources of education of such funds include, in particular, income from:

Paid educational activities, provision of paid additional educational services;

Training and production activities of workshops, training and experimental farms, agricultural stations, printing houses, shops, catering units and other structural units of educational institutions that do not have the status of a legal entity;

Entrepreneurial activity: trade in purchased goods, equipment; provision of intermediary services; equity participation in the activities of other institutions (including educational) and organizations;

Funds received in the form of payment for accommodation in hostels, including hotel-type hostels, residential buildings and residential premises, the maintenance of children in preschool institutions and boarding schools;

Performing research and development work and providing services under agreements (government contracts); on grants for research work;

Funds received from tenants to reimburse operational, utilities and utility services, etc.

The estimate of revenues and expenditures for extra-budgetary funds determines the directions of the use of these funds in the structure of indicators of the departmental and economic classification of expenditures of the budgets of the Russian Federation, including:

Salary;

Accruals for wages;

Purchase of supplies and consumables (medicines, soft inventory and equipment, food, fuels and lubricants);

Business and business trips;

Transport services;

Payment for communication services;

Payment of utility services;

Payment for research, development and technological work;

Payment for current repairs of buildings and structures, equipment and inventory;

Payment of scholarships;

Capital construction;

Major overhaul;

Purchase of intangible assets, etc.

All types and types of educational institutions have their own specific sources and opportunities for the receipt and expenditure of extra-budgetary funds.

They are regulated by the relevant regulatory legal acts. Take, for example, higher educational institutions - the largest educational institutions, often representing a complex educational, research and production complex.

An analysis of the financial resources of universities indicates that in many state universities, off-budget receipts make up forty to fifty percent of all financial resources. This is facilitated by the statutory autonomy of universities, understood as their independence in the implementation of financial, economic and other activities.

The Federal Law "On Higher and Postgraduate Professional Education" (Art. 29), in particular, is determined:

The university, in accordance with its charter, can carry out paid activities in the field of education and in other areas, if this does not go to the detriment of its main activity;

Paid educational activities of a university cannot be carried out in exchange for and within the framework of educational activities financed from the budget; otherwise, the funds earned as a result of such activities are withdrawn by the founder of the university;

The university independently solves the issues of concluding contracts, determining obligations and other conditions that do not contradict the legislation and the charter of this university.

It should be emphasized that such an important circumstance is that the off-budget activities of state universities and other educational institutions are carried out according to rather strict market laws. It is subject to the norms in force in the conditions of market relations, and above all on issues of accounting and reporting, tax and contractual obligations.

Organizing and developing extra-budgetary activities, state educational institutions, naturally, face new issues for them: non-state property and income from its use, determining the procedure for distributing income from extra-budgetary sources, including in the most acutely social direction - between their employees. But not all of them are actively involved in extrabudgetary activities. Therefore, the emergence of social inequality, tensions in the team is possible.

Topical for educational institutions are such issues as: by developing off-budget activities, to avoid causing damage to their main (educational, educational, scientific) work; how, in what amount and in what directions to reinvest extra-budgetary revenues in the main activity (its budgetary part).

Of significant importance are such issues as: evaluation of the effectiveness (including financial) of extrabudgetary activities; organization of relevant structural units; implementation of operational management and effective control in the field of extrabudgetary activities.

Taking into account that the volume of extra-budgetary funds in the education system is constantly increasing and in the whole country is already calculated in billions of rubles, the areas of extra-budgetary activities, the use of extra-budgetary funds are expanding, I believe it is advisable to continue improving the legislative and regulatory legal acts regulating these legal relations.

In the Budget Code of the Russian Federation, Article 161 should be called not "Budgetary Institution", but "State Institution" by analogy with the concept of "State Unitary Enterprise" used in the Civil Code of the Russian Federation (Articles 113-115). Article 120 of the Civil Code of the Russian Federation is called "Institution" and paragraph 3 of this article mentions a "state institution", and the concept of "budgetary institution" does not even apply at all.

In addition, in article 161 of the Budget Code of the Russian Federation in paragraph 3 it is said that in the estimate of income and expenses of a budgetary institution, all its income should be reflected, including income from the provision of paid services, other income received from the use of state or municipal property.

In practice, state and municipal institutions have long ceased to be purely budgetary and increasingly attract and use funds from various non-budgetary sources in their activities. Therefore, more and more often in normative legal acts, multi-source financing of educational institutions is mentioned.

In the Law of the Russian Federation "On Education" I believe it is possible:

In article 28 "Competence of the Russian Federation in the field of education" in paragraph 16 write: "the establishment of general principles for financing educational services, including the attraction and use of extra-budgetary funds."

In article 13 "Charter of an educational institution" in paragraph 6, additionally write on the preparation and execution of estimates of income and expenses, including budgetary and extrabudgetary funds, and a report on the implementation of this estimate;

In article 8 "The concept of the education system" indicate the network of educational institutions and the existing infrastructure, including structural units that receive and use extra-budgetary funds;

In article 39 "Property relations in the education system", write down the control over the targeted, effective use and safety of budgetary and extra-budgetary funds;

Introduce an additional article “Accounting and reporting in educational institutions” in Chapter IV “Economics of the management system” by analogy with Article 32 in the Federal Law “On Higher and Postgraduate Professional Education”.

These wishes are aimed at improving legislation, increasing financial resources in educational institutions and their effective use to solve the problems of state policy in the field of education.