The main differences between budgetary and autonomous institutions relate to the financing of their activities, the rights to property owned by them (with the right of operational management) and responsibility for their obligations. The property of both budgetary and autonomous institutions is assigned to it with the right of operational management. The owner of the property is accordingly Russian Federation, The subject of the Russian Federation, municipality.

Rights to dispose of property

A budgetary institution does not have the right to alienate or otherwise dispose of property assigned to it by the owner or acquired using funds allocated to it by the owner for the acquisition of such property. formally (literally) the Civil Code of the Russian Federation prohibits budgetary institutions from disposing of property without the consent of the owner. The budgetary institution takes into account separately cash, received from permitted income-generating activities, and property acquired with them.

An autonomous institution, without the consent of the founder, has no right to dispose of:

real estate, assigned to him by the founder or acquired at the expense of funds allocated to him by the founder for the acquisition of this property;

especially valuable movable property assigned to him by the founder or acquired at the expense of funds allocated to him by the founder for the acquisition of this property. Particularly valuable movable property is understood as property without which it would be significantly difficult for an autonomous institution to carry out its statutory activities.

It has the right to dispose of the remaining property independently (with the following exception, introduced to prevent hidden privatization of property: to contribute property to the authorized (share) capital of other legal entities or other transfer of property to other legal entities as their founder or participant, the consent of the founder is always required).

An autonomous institution must separately take into account real estate assigned to it or acquired with funds allocated to it by the founder, as well as especially valuable movable property.

Both a budgetary and an autonomous institution may also have property transferred to it under donation agreements and under a will, the receipt of which, obviously, in principle does not require any permitted activity. (for example, when spending grants, the activities of the AU may go beyond the limits of the expenses allowed by the institution)

Financing

The founder sets tasks for the autonomous institution in accordance with the main activities provided for in its charter, but finances them through subsidies and subventions.

In disposing of income from income-generating activities, an autonomous institution differs significantly from a budget institution.

The Budget Code of the Russian Federation does not provide for the independent right of disposal of income received by a budgetary institution. Article 41 of the RF BC new edition provides that income from the use of property, provision of paid services, gratuitous receipts and from other income-generating activities when drawing up, approving, executing the budget and reporting on its execution are included in budget revenues.

For an autonomous institution, it is important that Art. 41 of the Budget Code of the Russian Federation excludes income from the use of property assigned to an autonomous institution with the right of operational management from the list of types of non-tax budget revenues.

In accordance with Art. 42 of the Budget Code of the Russian Federation, the following are also excluded from accounting in budget revenues:

funds received in the form of rent or other payment for the temporary possession and use or temporary use of property under the operational management of autonomous institutions;

funds received from the transfer of property under the operational management of autonomous institutions on collateral;

other income provided for by the legislation of the Russian Federation from the use of property under the operational management of autonomous institutions.

In accordance with Art. 43 of the same code, funds received from the sale of property under the operational management of autonomous institutions are excluded from the list of funds to be credited to the relevant budgets in full.

Consequently, autonomous institutions are not subject to the requirements of budget legislation: on the procedure for spending funds at independent disposal; the need to spend them strictly according to budget items; complex and lengthy procedure for allocating funds according to estimated financing; spending funds by placing a state or municipal order by an authorized body (organizing an auction, competition, holding price quotations), etc. The Treasury no longer controls the disposal of these funds. The obligation to target the use of budget subsidies and subventions in accordance with their purpose remains. Financial control over the use of any funds is also maintained, but extra-budgetary income can be used freely.

A budgetary institution has personal accounts in the treasury and does not have the right to open other accounts. An autonomous institution, in accordance with the established procedure, has the right to open accounts with credit institutions. In addition, an autonomous institution can receive credits (loans).

An autonomous institution is liable for its obligations with the property assigned to it, i.e. creditors will be able to foreclose on a larger volume of the institution’s assets. At the same time, the loss of certain types of property due to debts may affect the possibility of the existence of an institution: for example, it is impossible for a school to operate without premises, educational equipment, and furniture. Therefore, the legislator protected autonomous institutions from similar situations, stipulating that for his debts, collection cannot be applied to real estate and especially valuable movable property assigned to him by the founder or acquired with funds allocated to him for this by the founder. For the security of the institution in this aspect, it is important which property will be classified as especially valuable movable property.

A budgetary institution does not have the right to contribute funds and other property to the authorized (share) capital of other legal entities or otherwise transfer this property to other legal entities as their founder or participant.

An autonomous institution has the right to do this with the consent of its founder. Thus, unlike budgetary institution, an autonomous institution can create legal entities for more efficient implementation of activities in the field of education.

Autonomous and budgetary institutions have some differences in the solution tax issues. Not all tax legislation provisions treat budgetary and autonomous institutions identically. In particular, autonomous institutions will have the opportunity to pay only quarterly advance payments of income tax only if the average amount of revenue in the previous four quarters is no more than 3 million rubles; for budgetary institutions this opportunity is provided regardless of the amount of income (clause 3 of Art. 286 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)). Autonomous institutions are not subject to the restriction for switching to a simplified taxation system established for budgetary institutions (subclause 17, clause 3, article 346.12 of the Tax Code of the Russian Federation).

Other tax benefits, as well as benefits for employees of educational institutions, are established precisely as benefits for " educational institution" or for an employee of an "educational institution", regardless of whether it is autonomous or budgetary.

There are also significant differences. For example, preferential tariffs for utility bills are established only for budgetary institutions, therefore, with a change in the type of educational institution to an autonomous institution, the tariff will become full. In principle, such expenses should be paid by the founder, however, in accordance with the proposed methods for calculating subsidies, the calculation of financing is carried out taking into account the previous level of expenses, i.e. preferential tariffs.

An additional management body is created in an autonomous institution, which actually controls the activities of the head of the educational institution, which will exercise control over such transactions. Thus, the head of an autonomous institution no longer has the right to independently conclude all transactions on behalf of the institution. In the case of a major transaction or an interested party transaction, the established procedure must be followed. For a budgetary institution, such rules and restrictions are not established.

Budgetary institutions are not required (in accordance with federal law) to publish reports on their activities.

An autonomous institution is obliged, in accordance with the law, to annually publish reports on its activities and on the use of property assigned to it in the manner established by the Government of the Russian Federation, in the media determined by its founder, and also to ensure the openness and accessibility of a certain list of documents.

In addition, the autonomous institution must annually conduct mandatory audit, which can seriously increase the time and organizational costs for quality improvement accounting. Unfortunately, at the moment in many institutions it is carried out with errors and inaccuracies or is carried out by centralized accounting.

In fact, the status of an autonomous institution is convenient for those educational institutions that actively attract funds from extra-budgetary sources, and the more such funds the institution has, the more actively it conducts income-generating activities, the more it is constrained by the restrictions that exist for budgetary institutions. And it is more convenient for educational institutions that have not found the opportunity to receive additional income to remain budget-funded. In this sense, the type of institution plays a key role for the institution to conduct entrepreneurial and other income-generating activities and attract resources.

Risks of transition of a budgetary institution to an autonomous one

The Federal Law “On Autonomous Institutions” specifically stipulates that the amount of financial support for the fulfillment of the task established by the founder of a state or municipal institution (budgetary or autonomous) cannot depend on the type of such institution. The Budget Code of the Russian Federation also establishes the same requirements for the financing of institutions providing state or municipal services, whether budgetary or autonomous institutions. Consequently, reducing the amount of funding assigned to autonomous institutions compared to budgetary institutions will be illegal. In addition, a “transition period” of three years has been established, during which the funding of the autonomous institution cannot be reduced. If the amount of funding is lower, the institution must receive a separate, so-called “equalizing” subsidy.

The risk of loss of additional benefits, advantages by the institution and employees.

Those benefits that are established as a benefit for an “educational institution” or for an employee of an “educational institution” will be retained by the autonomous institution and its employees in full. This does not require the adoption of any additional norms, changes in legislation, etc. The right to those benefits that are established specifically for budgetary institutions (for example, preferential tariffs for utility bills), with a change in type to an autonomous institution, will be lost by the institution, unless appropriate changes are made to the legislation on benefits and the wording is adjusted.

However, it should be noted that most benefits are formulated as benefits to any educational institution, and not just to a budgetary institution, and in this sense automatically apply to autonomous institutions.

Within the framework of the economy of a particular state, various organizations carry out their activities. At the same time, budgetary institutions have a special structure and purpose.

What are budgetary organizations

Speaking about budgetary institutions, it is worth understanding that these are organizations that were created by government authorities or local government.

Their goal is to implement socio-cultural, managerial, scientific, technical and other functions that are non-profit in nature and financed by the state budget. An estimate of income and expenses is used as such financing.

Signs of a budget institution

In order to accurately determine which organizations are budgetary, it is necessary to focus on certain characteristics:

• The founders are the bodies of the constituent entities and state authorities of the Russian Federation, as well as local government bodies. In turn, various economic entities, for example, cooperatives and joint stock companies, do not have the opportunity to create budget organizations.
• As the key purpose of creating such an organization, only non-commercial functions should be displayed in the documentation. But this does not mean that the provision of paid services is prohibited, as well as the receipt of certain income. The bottom line is that quite a lot of budgetary institutions, through the implementation various types paid activities receive the funds necessary for sustainable development. But, as mentioned above, making a profit cannot be the main task of a budget-type institution.

• Financial planning is based on estimates of income and expenses. This document must be completed before the start of the financial year. Accounting in budgetary organizations also involves drawing up a balance sheet of the executive estimate at the end of the reporting period.
• Financing of a budgetary institution must be carried out from the resources of the state or municipal budget. But the interesting fact is that government funding does not yet make an organization budgetary. The fact is that this type of financing can be carried out in relation to some commercial structures. It's about on large purchases of certain goods to ensure state and municipal purposes, as well as grants, subsidies, subventions and other types of financial support.

Thus, the status of a budgetary organization is assigned to that institution that combines all the above characteristics.

Types of budget organizations

Such institutions may have some differences, which allows them to be classified in a certain way.

If we take into account the functions that budgetary organizations perform, we can distinguish the following types:

• Judicial branch. These are the supreme, constitutional, supreme arbitration, as well as courts of general jurisdiction.
• Local and state self-government. This group includes the Committee on Military-Technical Cooperation with Other States, the Federal Service for Bankruptcy and Financial Recovery, the Ministry of Finance of the Russian Federation, etc.
• International activity. These are representative offices abroad and embassies.

Budgetary organizations can also be divided depending on the source of funding:

• At the expense of budget funds of the constituent entities of the Russian Federation.
• At the expense of the Federal budget.
• Funded through local budget resources.

Budget organization accounts

In order for such institutions to be able to fully use the funds allocated from state budget, they need to open special accounts. This is done at the Federal Treasury. Budgetary institutions do not have the right to service their accounts in commercial banks. This provision is clearly defined by the legislation of the Russian Federation.

Moreover, each recipient of funds from the local or state budget, being a federal budgetary organization, can use and receive funds from profitable activities only subject to appropriate permission from those structures that act as a source of financing.

There are also separate accounts that record accountable funds used for expenses on business trips, transportation, public utilities, wages and other needs.

Accounting for monetary documents

In this case we are talking about a situation where budget resources organizations are used for prepayment. We are talking about cards and coupons for paying for oil and gasoline. TO monetary documents include state duty stamps, vouchers to sanatoriums and holiday homes, which were paid for by a government agency, food stamps, etc.

As accounts for recording such documents, it is worth considering incoming and outgoing cash orders, which, in turn, are subject to mandatory recording in the appropriate journal.

These documents and data on their accounting are located at the cash desk of the budget organization, which undergoes an annual inventory.

Basic accounting requirements

Initially, it is worth taking into account the law “On Accounting”. It contains the basic requirements regarding the accounting form of a budgetary organization:

• property that is the property of the organization must be taken into account separately from the property of other legal entities located in this institution;
• accounting in budgetary organizations is carried out only in rubles;
• keeping records must be mandatory and continuous from the moment of registration of the institution until the moment of its final liquidation;
• any inventory results and business transactions must be recorded in accounting accounts in a timely manner;
• primary accounting documents drawn up at the time of a business transaction or immediately after its completion can be considered as the basis for recording in accounting registers;
• Those costs associated with capital investments or production of products are taken into account separately.

Objects and tasks of budget accounting

This type of accounting is understood as accounting of the cost estimates of the institution and the budget executor.

As objects on which this type accounting is oriented, the following categories can be distinguished:

• cash held in banks;
• reserves and funds created in budgets during their execution;
• budget expenses and revenues;

• material assets of institutions;
• funds in settlements between budgets.

This type of accounting is used as a means of monitoring the budget execution process and allows for the rational distribution of national income in order to expand reproduction.

Budget accounting also has certain tasks:

• identification of additional income and mobilization of funds to the budget;
• property protection;
• compliance with a strict regime of savings and budgetary and financial discipline when spending the institution's resources.

What should the accounting service of a budget organization do?

The organization of budget accounting in a state-funded institution implies the reflection of all business transactions and property valuation. If the accounting policy changes compared to the previous reporting period, then this fact must be confirmed by relevant documents in financial statements. It is also important to ensure that the organization’s expenses and income are correctly correlated in relation to the reporting periods.

Accounting must also perform such tasks as monitoring the implementation of estimates, the safety of inventory, cash, as well as the status of settlements with creditors and debtors.

Budgetary institutions, as can be seen, differ significantly from commercial organizations. At the same time, they are focused on fundamentally different tasks.

State-financed organization - non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

BUDGET INSTITUTION (eng. budget institution) - according to the budget legislation of the Russian Federation, an organization created by government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments to carry out managerial, socio-cultural, scientific, technical or other functions of a non-profit nature, the activities of which are financed from the corresponding budget or the budget of a state extra-budgetary fund based on estimates of income and expenses (Article 161 of the Budget Code of the Russian Federation*). Boo. is a non-profit organization.

The estimate of income and expenses must reflect all used income received both from the budget and state extra-budgetary funds, and from the implementation of entrepreneurial activity, including income from the provision of paid services, other income received from the use of state or municipal property assigned to used on the right of operational management and other activities.

If authorized government bodies in the prescribed manner reduce the funds of the corresponding budget allocated for the purpose of financing contracts concluded second-hand, such institution and other parties to such a contract must agree on new terms, and if necessary, other terms of the contract. The party to the contract has the right to demand from the used only compensation for actual damage caused by changes in the terms of the contract.

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

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

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

Types of budget institutions

• GBU - state budgetary institution
• MBU - municipal budgetary institution
• GBOU - state budgetary educational institution
• MBOU - municipal budgetary educational institution
• and so on.

Autonomous institutions

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

The difference between an autonomous institution and a state institution

1. The volume of rights to dispose of property is increasing.
2. The scope of rights is increasing and the procedure for managing budget funds is being simplified.
3. The volume of rights and opportunities to attract and use extrabudgetary sources is increasing.
4. The institution's responsibility to external partners increases.
5. The system of administrative management of the institution and the forms of interaction with the founder are changing.

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

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

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

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

The purpose of the transition to the autonomous form is to obtain greater financial and economic independence and economic mobility. Result:

1. increasing the profitability of activities;
2. improving the quality of services.

Advantages of moving to AU:

• independent determination and adjustment of directions for spending budget funds;
• the possibility of combining financial flows from extra-budgetary sources and budgetary funds;
• “leaving” the treasury;
• “moving away” from government procurement;
• receiving additional income by placing funds in deposit accounts;
• obtaining loans;
• independently dispose of one’s own income and property (except for those transferred by the founder).

Governing bodies of the autonomous educational institution:

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

According to domestic legislation, in the Russian Federation, depending on the type of owner, there are three types of institutions: state, private and municipal. In turn, both state and municipal organizations can be divided into state-owned, autonomous and budgetary. The division into types of institutions is enshrined in Federal Law No. 83-FZ of May 8, 2010. This classification determines the financial and economic independence of the institution, its rights and obligations in relation to real and movable property and funds, as well as the degree of independence from the state. But what is the difference between an autonomous institution and a budget institution?

Definition of institutions

State-financed organization– a non-profit state or municipal organization (depending on the level of the founder), created for the purpose of providing services and performing work in various fields, starting with science and education and ending physical culture and sports. Financial support for a budget organization is carried out on the basis of a budget estimate at the expense of budget funds at the appropriate level.

Autonomous institution– a non-profit organization, the founder of which can be either the state represented by the Russian Federation or a subject, a municipal entity. The main purpose of an autonomous organization, as in the case of a budgetary institution, is to provide services and perform work in various fields.

The owners of the property of the two above types of institutions assigned to them with the right of operational management are the Russian Federation, a subject of our country and a municipality. Thus, the main difference between an autonomous institution and a budgetary one is the level of independence from the state and financial and economic independence.

Comparison

According to Russian legislation, an autonomous institution must necessarily have a collegial body such as a supervisory board, which is a supervisory body in relation to the head and activities of the organization. An autonomous organization cannot have more than one founder.

As for financing, budgetary institutions receive budgetary funds from the founder through estimates of expenses and income, and autonomous ones through subsidies and subventions. In addition, all income received by a budgetary institution is transferred to the accounts of the founder. But an autonomous organization independently manages the funds received from financial and economic activities, and the Founder does not have the right to dispose of the income of the joint-stock company. And most importantly, an autonomous institution has the right to engage in economic activity, which does not contradict the legislation of the Russian Federation.

Each budgetary organization is obliged to place its funds only in the accounts of the Federal Treasury. The right to place funds on deposits credit institutions given only autonomous organizations. Moreover, as in the case of deposits, only autonomous institutions can carry out transactions with securities.

What is the difference between an autonomous and budgetary institution? In addition to rights, each organization has responsibilities for which both the founder and the organization itself are responsible. The founder of a budgetary organization bears subsidiary liability for all obligations in the event of insufficient funding for the budgetary institution. In turn, the founder of an autonomous institution is not responsible for the debts of the autonomous organization.