State-financed organization. FSBI, GBU, MBU

Territorial or federal state state-financed organization is a non-profit organization. She can provide all kinds of services for state. assignment. Financing of the institution is carried out from the funds of the corresponding budget on the basis of estimates.

Nonprofit Organizations

According to Art. 116-123 GK types of such associations vary in:

1. The composition of the participants.
2. The purpose of the creation.
3. The method of forming their property.
4. Responsibility of participants for existing obligations.
5. Opportunities to conduct business.
6. The composition of the constituent documentation.
7. Obligations to publish property use reports.

An institution formed by the owner to perform socially useful tasks may be a form of non-profit organization. It can be created by a legal entity or a citizen, the Russian Federation, a region, or a Moscow region. In recent years, private (non-governmental) educational preschool institutions have begun to emerge on the territory of the country. They are created by individuals and legal entities and partially compensate for the lack of the required number of municipal DOW. Let us further consider what budgetary institutions are.

general characteristics

A territorial or federal state budgetary institution that does not have a profit as the main goal of its work and does not distribute the funds received between the participants. Such an organization may carry out commercial activities consistent with the purpose for which it was created. A budget institution is formed without limiting the duration of its work, unless otherwise provided in the constituent documentation (charter).

Formation Features

A budget institution may be created by the Russian Federation, its constituent entity or the Moscow Region. The founders are state authorities, executive structures of regions or local governments. A state budget institution may not alienate or otherwise dispose of property that is assigned to it by the owner or acquired at the expense of the funds allocated to it. The organization is financed in whole or in part by its owner.

Signs

The territorial (state) budget institution has a sole owner. As it can act:

1. RF
2. Region.
3. MO.

In the first case, a federal budget institution is created. The goal of forming an organization is the implementation of socio-cultural, managerial or other socially useful non-profit functions. The budget institution is responsible for its own obligations with the funds at its disposal. In case of insufficient sources, subsidiary liability is imposed on the owner of the property. The charter acts as the constituent document of the organization. The company is obliged to publish reports on the use of property entrusted to it every year. The main financial plan is costings and income.

findings

Based on the above symptoms, it can be noted that the budget institution:

1. It cannot be created by cooperatives, joint-stock companies and other business entities.
2. Formed for the implementation of non-profit goals. However, the fact that the main activity is not for profit and the distribution of funds between the founders does not act as a ban on the provision of paid services.An organization may engage in business if it is consistent with its objectives.
3. Educational income from the provision of paid services should direct funds, in agreement with the main manager, exclusively to the development and expansion of the activity for which it was created.
4. Possesses property formed from material assets entrusted to him by the owner, as well as acquired by the organization itself. The budgetary institution performing operational management uses and owns the facilities within the framework defined in the legislation and in accordance with the purposes for which it was created. If other is not established in regulatory enactments, the organization disposes of the property with the consent of the owner.
5. Before the beginning of the reporting year, it is obliged to draw up an estimate of expenses / incomes, and at the end of the period - a report on its implementation.

Features of financing

As mentioned above, funds to support activities come from the corresponding budget. It depends on the level at which the organization is created. So, for example, a municipal budget institution is financed by a local fund. However, when considering this issue, one nuance should be taken into account. The mere receipt of such funds does not yet indicate that the institution is budgetary. Financing from such funds is also provided for other organizations, including commercial ones. It is carried out in various forms. For example, it can be the purchase of products to meet state (territorial) needs, the provision of subsidies, subsidies, subventions and other things.

Requirements and control

The non-profit organizations under consideration provide a wide range of various socially useful services and perform functions that are not paid by consumers, but financed from the respective funds on an irrevocable basis. According to such a scheme, for example, the state budgetary institution of health care, culture, sports, etc. works. Such a model of activity, on the one hand, weakens control over the quality of functions implemented by the organization, and on the other hand, on the efficient use of the funds received. Pricing for services is carried out mainly by the directive method. This takes into account not only the real amount of costs, but also the capabilities of the budget fund. Thus, the financial condition of the organizations under consideration, settlements with creditors and debtors substantially depend not so much on the quality and quantity of services, but on the completeness and timeliness of the allocation of funds. Revenues that the municipal budget institution receives from the sale of its services must be spent and distributed in accordance with the requirements of the law. This fact negatively affects the flexibility of economic management, the ability to carry out operational maneuvering in rapidly changing economic conditions. It must be taken into account that only with a combination of all the above characteristics can we say that the organization is a budget institution.

Classification

Among the main types of budgetary organizations, it is worth highlighting:

• Local and state authorities.
• Law enforcement structures.
• Institutions of culture, education, science, social protection, medical care and so on.

Classification of organizations can be carried out on various grounds. Depending on the functions performed (that is, by the nature of their activity), state institutions are allocated that are financed in accordance with sections of the budget classification. Among them:

• Local government and government. This system, in particular, includes the Ministry of Defense, the Accounts Chamber, the Ministry of Finance, etc.
• Judicial authorities (Constitutional Court, EAC, Armed Forces, courts of general jurisdiction).
• Representative offices and embassies operating abroad.

Depending on the sources of funding, agencies that receive funds from the federal, regional or local budgets are allocated. As mentioned above, organizations can carry out business activities. For example, a higher state budgetary educational institution is entitled to provide paid tuition services for students in absentia. Depending on the sources of revenue generation, thus distinguish organizations:

• Providing services to legal entities and citizens for a fee.
• Carrying out activities for free. For example, educational institutions for the most part are free.

Additional services

Budgetary institutions of education, culture, sports, and so on, provide socially useful services that act as their main activity. She, in turn, must be indicated in the constituent documentation. Their activities are carried out according to the assignment, from which they cannot refuse. Financing of the work is done by providing subsidies. These incomes relate to special-purpose funds of financing not included in the base for calculating income tax. In addition to a specific task, in the cases provided for in the Federal Law, within the framework of the task, the organization can provide services, perform work corresponding to its core business, for a fee on the same terms for all. So, a budgetary health care institution can carry out certain medical procedures, taking money from patients for them. The organization can also carry out activities other than the main one only to the extent that it will act as a method of achieving the goals for which it is formed. In this case, the key condition is an indication of additional services in the constituent documentation. Other than the main, activities, for example, can be carried out by a budgetary professional educational institution by introducing auxiliary paid courses into the program.

Taxation

The profit received from additional paid activity, as well as property acquired at the expense of it, is transferred to the independent disposal of the organization. This provision is established in Art. 298, paragraph 3 of the Civil Code. A budgetary educational institution that receives income from paid services must make deductions from profits in the manner prescribed by law. They are only required to make advance quarterly payments of the indicated tax. In the prescribed manner, VAT is paid on rendered paid services, including rental. Budgetary educational institution, like other things, it deducts the fee for using the name "RF" when registering the constituent documentation, land tax and property tax.

Limitations

The state budgetary educational institution, as well as others providing socially useful additional paid services, cannot use the simplified special taxation regime. This prohibition is established by Art. 346.12, p. 3, p. 17 Tax Code. Also, organizations do not pay UST. This provision is provided for in Art. 346.2, p. 6, p. 4 Tax Code.

Autonomous organizations

They are also classified as non-profit. Autonomous institutions are those institutions that are created by a region, the Russian Federation or the Moscow Region to provide services / perform work in order to implement the powers of state authorities and local self-government in the following areas:

• Science.
• Of sports.
• Education.
• Social Security.
• Health care.
• Employment, etc.

Features of the disposal of property

An autonomous institution is not entitled to carry out any actions with immovable objects and especially valuable movable objects without the consent of the owner.The rest of the property, which the organization has on the right of operational management, may be disposed of at its discretion, unless otherwise provided by law. At the same time, an autonomous institution may, with the consent of the owner, deposit immovable objects, especially valuable movable objects, into the authorized (authorized) capital of other legal entities. The exception is objects of cultural and historical heritage RF, materials included in the Museum, Archival and National Library of Russia. The procedure in accordance with which the property of an institution is considered especially valuable is approved by the Government.

Change Organization Type

This procedure is carried out by decision of the executive state body of the appropriate level:

1. For federal institutions, such an institution is the Government.
2. For regional organizations - the highest executive body of state power of a constituent entity of the Russian Federation.
3. For municipal institutions - the local administration or the municipal administration.

This procedure is enshrined in Federal Law No. 83, Article 6, p. 6 and 10. A change in the type of territorial or state budgetary institution is not considered as its reorganization. When making the appropriate decision, adjustments are made to the constituent documentation. As conceived by lawmakers, the procedure for transferring a budgetary institution to another type should include a minimum amount of organizational measures related to changing status (re-registration of the right to a land plot, re-allocation of property to management, etc.). The Government of the Russian Federation adopted an order approving methodological recommendations. They should be used in determining the criteria for the transfer of a budget institution to a different type in accordance with the specifics of its activities. In addition, recommendations on amendments to labor contracts with heads of organizations were approved. In order to bring the legal documents of budgetary institutions in compliance with the adopted requirements of the law, a transitional period was determined. It was installed for a year and a half - from January 1, 2011 to July 1, 2012.

Conclusion

The main unifying feature for all budgetary institutions is the fact that their founder can only be the Russian Federation, its constituent entity or the Moscow Region. This position is established in Federal Law 83 and Federal Law No. 174. The second essential common feature is a list of those types of activities that a budget institution has the right to carry out according to the purposes for which it was created. This list must be given in the charter of the organization. In addition, the unifying feature of institutions of this type are restrictions on the disposal of property. Due to the fact that financing is mainly carried out through subsidies, the creation of organizations should have an economic justification and practical feasibility. Any budget institution is required to report on the management of property entrusted to it annually.