To protect the atmosphere is produced. Air pollution. Means of protection of the atmosphere. Mechanical air cleaning systems
Starting from 01.01.2006, the determination of the value of all income and expenses, including budgetary activities, is carried out on an accrual basis. Previously, all budgetary institutions worked on a cash basis. The transition to the accrual method is due to the Concept of reforming the budget process in the Russian Federation in 2004-2006, approved by the Decree of the Government of the Russian Federation of May 22, 2004 3249 "On measures to improve the effectiveness of budget expenditures."
The purpose of the adoption of the Concept is to create conditions and prerequisites for the most efficient management of public finances in accordance with the priorities of state policy and international experience. At the same time, the maximum effect of management is expressed in the effectiveness of budget expenditures.
To improve performance, it is necessary at least to have information about the magnitude of this performance, which is made up of the results of the activities of each of the budgetary institutions.
Therefore, budgetary institutions must quarterly determine the result of their financial activities and reflect in the reporting: in the Report on financial performance (form 0503121), which is formed in the context of budgetary and extrabudgetary activities.
The main source of information in the analysis of income and expenditure on the budgetary activities of the Main Directorate of the UPF of the Russian Federation for the Vikulovsky District is the Report on financial performance (form 0503121) for 2005-2007. (Appendices 4-6).
Analysis of the report on the financial results of the budgetary activities of the GU UPF RF is presented in table 3.1. For clarity, the dynamics of the types of expenditures for budget activities is shown in Figure 3.1. Structure of expenditures on budgetary activity in 2005-2007 shown in Figures 3.2, 3.3, 3.4.
Rice. 3.1.
Rice. 3.2.
Rice. 3.3.
Rice. 3.4.
From the obtained table 3.1 and figure 3.1, the following changes are observed in the dynamics of expenditures of the GU UPF RF:
- 1) Remuneration of labor and charges for paying the institution in the period under review (2005-2007) in 2006 compared to 2005 increased by 51259.97 rubles, which amounted to 2.38%, in 2007 compared to since 2006 they have increased by 817,901.63 rubles, which amounted to 37.03%. Such a sharp increase is caused by the fact that in 2007 the amount equal to 537,845.69 rubles was taken into account for other payments in terms of expenses.
- 2) The largest increase in expenses on transactions with assets in 2007 occurred in terms of depreciation of fixed assets and intangible assets: by 22,611.85 rubles. or by 11.22%. If you look at the growth rate, then in terms of the expenditure of material reserves: 14.22 or 20141.82 rubles.
From the obtained table 3.1 and figure 3.2, the following changes are observed in the structure of expenditures of the GU UPF RF in 2005:
· Labor costs and accruals for wages account for 69%, other expenses -1%, purchase of services - 20%, expenses for operations with assets - 10%, in the overall structure of expenses.
From the obtained table 3.1 and figure 3.3, the following changes are observed in the structure of expenditures of the GU UPF RF in 2006:
Labor costs and payroll charges account for 69%, other expenses - 1%, purchase of services - 19%, expenses for operations with assets - 11% in the total structure of expenses.
From the obtained table 3.1 and figure 3.4, the following changes are observed in the structure of expenditures for the budgetary activities of the GU UPF RF in 2007:
Labor costs and accruals for wages account for 74%, other expenses - 1%, purchase of services - 16%, expenses for operations with assets - 10% in the total structure of expenses.
"Public institutions: audits and audits of financial and economic activities", 2010, N 4
In the course of audits and inspections of the financial and economic activities of budgetary institutions, an analysis is made of the use of budgetary funds in comparison with accrued expenses reflected in the accounts of financial performance, in order to identify violations in the use of budgetary funds, as well as to determine the legality of their spending. In this article, the author proposes an analysis of the use of budgetary funds, which can be applied by inspectors during inspections.
In accordance with paragraph 82 of the Administrative Regulations<1>during the audit (inspection), control actions are carried out to document and actually study the financial and business transactions performed by the audited organization during the audited period.
<1>Administrative regulations for the execution by the Federal Service for Financial and Budgetary Supervision of the state function of exercising control and supervision over compliance with the law Russian Federation when using funds from the federal budget, funds from state extra-budgetary funds, as well as material assets owned by the federal government, approved. Order of the Ministry of Finance of Russia dated 04.09.2007 N 75n.
Control actions for documentary study are carried out on financial, accounting, reporting and other documents of the audited and other organizations, including by analyzing and evaluating the information received from them.
Control actions for the actual study are carried out by inspection, inventory, observation, recalculation, examination, control measurements, etc. The analysis of the use of budget funds and the financial result of the activities of a budgetary institution is carried out as part of control actions to study the completeness, timeliness and correctness of the reflection of financial and business transactions in budget accounting and budget reporting of the audited organization.
Requirement | Legal provisions |
|||
| Completeness of reflection in accounting perfect financial and business transactions | In accordance with paragraph 1 of Art. 9 of the Law on accounting<2>, p. 3 Instructions N 148n<3>all business transactions conducted by the organization should be issued supporting documents. These documents serve as primary accounting documents, on the basis of which the accounting | |||
Timeliness of reflection in accounting perfect financial and business transactions | According to paragraph 4 of Art. 9 of the Law on Accounting accounting, the primary accounting document must be made at the time of the transaction, and if this is not possible - immediately after its completion. In accordance with clause 3 of Instruction N 148n, data verified and accepted for accounting primary accounting documents are systematized by dates transactions (in chronological order) and are reflected in a cumulative way in registers budgetary accounting (transaction logs). Wherein entries in the transaction logs are made as transactions are made, but no later than the next day after receiving the primary accounting document as on the basis of separate documents, and on the basis of a group homogeneous documents. Account correspondence in the transaction log is written depending on on the nature of debit operations of one account and credit from another account | |||
Correctness of reflection in accounting perfect financial and business transactions | The correctness of the reflection of committed financial and business transactions are verified by transaction log data matching and primary documents relating to to the corresponding transaction logs | |||
<3>Instructions for budget accounting, approved. Order of the Ministry of Finance of Russia dated December 30, 2008 N 148n.
One of the ways to check the completeness, timeliness and correctness of the reflection of financial and business transactions in budget accounting and budget reporting is to analyze the implementation of the budget and the financial result of the institution. The analysis is carried out according to the budget reporting forms approved by the Order of the Ministry of Finance of Russia dated November 13, 2008 N 128n "On approval of the Instructions on the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation":
- Balance sheet of the chief administrator, administrator, recipient of budgetary funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503130);
- Help on consolidated settlements (f. 0503125);
- Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127);
- Report on financial performance (f. 0503121);
- Explanatory note (f. 0503160) as part of the attached forms and tables.
Based on the results of the analysis, deviations can be identified, the causes of which are established during the audit.
The analysis of the use of budgetary funds can be carried out on several points:
1. Correspondence of expenses of a budgetary institution budget classification expenses, as well as approved limits accepted by the LBO.
Based on the results of the analysis, it can be concluded that the limits of budgetary obligations in excess of those approved by the LBO are accepted, which is a violation of Art. 6, paragraph 3 of Art. 219 BK RF.
For reference. In accordance with Art. 6 of the RF BC limit of budgetary obligations - the amount of rights in monetary terms to the adoption of budgetary obligations by a budgetary institution and (or) their execution in the current financial year (current financial year and planning period), and according to Art. 161, paragraph 3 of Art. 219 of the RF BC, the recipient of budgetary funds accepts budgetary obligations within the limits of budgetary obligations brought to him.
It is advisable to present the results of the analysis of the use of budgetary funds in the form of a table.
Table 1
Analysis of the compliance of accepted and approved LBOs in the audited budgetary institution
2. The use of budgetary funds in the period under review in accordance with the codes of KOSGU for each type of expenditure (section, subsection, target item, type of expenditure).
If the financing of the institution is carried out under one section, subsection, target item, type of expenditure, the analysis of the use of budget funds and the financial result of the current activities of the institution is carried out according to the Report on the execution of the budget of the main manager, manager, recipient of budget funds, chief administrator, administrator of funding sources budget deficit, chief administrator, budget revenue administrator (f. 0503127) and according to the Statement of Financial Performance (f. 0503121) by filling in one table. The analysis is signed by the auditor who conducted it and a representative of the audited institution, for example, the chief accountant or head of the financial department (department).
If the financing of the institution is carried out for several sections, subsections, target items, types of expenses, the analysis of the use of budget funds and the financial result of the current activities of the institution is carried out for each section, subsection, target item, type of expenditure according to the Report on the execution of the budget of the main manager, manager, recipient budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127) and analysis data of account 1 401 01 000 "Financial result". In this case, it is recommended to present the results of the analysis in the form of several tables for each section, subsection, target item, type of expenditure.
In accordance with clause 102 of the Administrative Regulations, if any deviations are found based on the results of the analysis, explanations of the officials responsible for the organization and maintenance of budgetary accounting and the implementation of financial and economic activities in the institution should be requested.
Possible explanations for the reasons for the identified deviations can be the following:
- excess of performance over accrued expenses may arise due to the presence of current accounts payable at the beginning of the audited period, repaid in the reporting year, current accounts receivable at the end of the period. The debt can be for organizations, as well as for accountable persons;
- the excess of accrued expenses over execution may arise due to the presence of current receivables at the beginning of the year, the expenses for which were accrued in the year under review.
Use - Start \u003d KZ - DZ + DZ - KZ,
start start con con
where Isp - execution through financial authorities;
Start - accrued expenses;
KZ - accounts payable at the beginning of the period;
early
DZ - accounts receivable at the beginning of the period;
early
DZ - accounts receivable at the end of the period;
con
KZ - accounts payable at the end of the period.
con
The reason for deviations may be the centralization of costs:
- payment for the establishment by a higher organization - in this case, the accrued expenses will exceed the execution through the financial authorities;
- payment by the institution of expenses of subordinate institutions or structural divisions, branches that are on an independent balance sheet (as a rule, for land tax, property tax), - in this case, the accrued expenses will be less than the execution through the financial authorities.
The identified deviations may be a violation of budget legislation, expressed both in inefficient or inappropriate, and in the misuse of budget funds, for example, payment of expenses under one article (sub-article) of KOSGU, attribution of expenses to another article (sub-article) of KOSGU. In this case, when checking expenses in 2009, one should take into account the requirements of the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n, as well as Letter of the Ministry of Finance of Russia dated July 21, 2009 N 02-05-10 / 2931 " On the direction of Methodological recommendations on the application of the classification of operations of the public administration sector. When checking the expenditure of funds in 2010, one should be guided by the Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 30, 2009 N 150n, as well as Letter of the Ministry of Finance of Russia dated February 5, 2010 N 02-05-10 / 383.
To describe the use of budgetary funds by an institution in the act of verification (audit), it is necessary to provide not only indicators in absolute terms, but also the percentage in the total amount of expenses provided for and incurred. The analysis can be carried out according to the following scheme.
table 2
To create the presented table, it is advisable to use software products such as MS-Excel, in which the calculation of deviations is performed automatically.
Conducting case study analysis
We will analyze the use of budget funds and the financial result of the activities of a budgetary institution. The analysis data are presented in Table 3, which is given at the end of the article.
Table 3
Analysis of the use of budget funds and the financial result of the current activities of the institution (according to one estimate) for 2009 (rubles)
Reflected in the Budget Execution Report (f. 0503127)<*> | Reflected in the Report about financial results activities | According to primary accounting documents | Identified violations | Deviations |
||||||||||
Approved budgetary destination | Fulfilled financial | Unfulfilled destination | (budget activity) | Used up monetary (performance | budgetary activities (accrued according to KOSGU) | non-targeted use | overstatement reporting | understatement reporting | Excess performance expenses budgetary activities | Excess expenses for budgetary activities execution | ||||
Column 2 "Approved budget assignments" is filled in on the basis of the budget estimates of the institution.
Column 3 "Executed through financial authorities" is filled in on the basis of the data in column 5 of the Report on the execution of the budget of the chief administrator, administrator, recipient of budget funds, chief administrator, administrator of budget deficit financing sources, chief administrator, administrator of budget revenues (f. 0503127) (hereinafter - budget execution report).
Unfulfilled assignments (column 4) are calculated as the difference between approved budget assignments and execution through financial authorities (column 2 - column 3).
The auditor can check the correctness of the reflection of the data in column 3 of the Budget Execution Report - unfulfilled assignments are reflected in column 4.
Column 6 "Expenses (budgetary activities)" is filled in on the basis of the data in column 4 of the Report on financial performance (form 0503121). In the case when an institution is financed by several budget classification codes (sections, subsections, target items, types of expenses), column 6 is filled in according to the analysis of account 1 401 01 200 "Expenses" in the context of each CSC.
Columns 7 "Money spent (execution according to KOSGU codes)" and 8 "Expenses on budgetary activities (accrued expenses for KOSGU)" contain data obtained from primary documents and budget accounting registers during audits of banking and cash transactions (execution), other settlement transactions (settlements with accountable persons, with suppliers and contractors, for wages, etc.), as well as transactions with non-financial assets.
Columns 9 - 11 reflect the violations identified during the analysis: misuse of budget funds, unreliability of reporting data (discrepancy between primary documents and reporting data, etc.). The result of the analysis may be the identification of performance deviations from accrued costs, which need to be investigated in order to establish their causes.
The results of the analysis of the use of budget funds and the financial result of the activities of a budgetary institution for each CSC are drawn up in a table similar to a table that reflects the results of the analysis for one estimate. Column 6 is filled out not according to the Statement of Financial Performance (f. 0503121), but according to account 1 401 01 200 "Expenses" in the context of each CSC.
Based on the results of the analysis presented in Table 3 of the use of budget funds and the financial result of the activities of a budgetary institution, the following conclusions were drawn.
Excess of execution through financial bodies over accrued expenses (column 12 of table 3):
- according to the KOSGU code 221 "Communication services" in the amount of 160,000 rubles. - formed as a result of accounts receivable as of 01.01.2010 for payment for communication services in the amount of 100,000 rubles, as well as accounts payable as of 01.01.2009 in the amount of 60,000 rubles, repaid in January 2009;
- according to the KOSGU code 225 "Works, services for the maintenance of property" in the amount of 21,586 rubles. - formed as a result of the existence of accounts payable for payment for property maintenance services as of 01.01.2009, repaid in January 2009;
- according to the KOSGU code 226 "Other works, services" in the amount of 498,060 rubles. - was formed as a result of the centralized payment by a budgetary institution for design work on the construction of buildings for subordinate institutions and the centralized transfer of data on expenses incurred in the total amount of 500,000 rubles, the presence of receivables from accountable persons for paying for accommodation on a business trip as of 01.01.2009 in the amount of 6,000 rubles. and on 01/01/2010 in the amount of 4060 rubles.
In addition, the excess of accrued expenses over execution through financial authorities was established (column 13 of table 3):
- according to the KOSGU code 211 "Salary" in the amount of 8 rubles. - was formed as a result of a counting error, namely, the amount of wages accrued to the employee amounted to 15,188 rubles. (statement of accrual on account 1 302 01 000 "Payrolls"), issued from the cash desk on the account cash warrant dated December 26, 2009 N 1589 - 15,110 rubles. The additional payment of wages to the employee was made in January 2010;
- according to the KOSGU code 212 "Other payments" in the amount of 1500 rubles. - formed as a result of accounts receivable of accountable persons for other payments (daily allowance while on a business trip) as of 01.01.2009 in the amount of 3,500 rubles. and on 01.01.2010 in the amount of 2000 rubles;
- according to the KOSGU code 213 "Accruals for payroll payments" in the amount of 1383 rubles. - was formed as a result of the presence of receivables as of 01.01.2009 for payment of temporary disability leaves;
- according to the KOSGU code 222 "Transport services" in the amount of 997 rubles. - was formed due to the presence of receivables of accountable persons for transportation costs while on a business trip as of 01.01.2009 in the amount of 3997 rubles. and on 01.01.2010 in the amount of 3,000 rubles;
- according to the KOSGU code 223 "Utilities" in the amount of 25,000 rubles. - was formed as a result of the presence of accounts payable for payment of utility services as of 01.01.2010;
- according to the KOSGU code 224 "Rent for the use of property" in the amount of 583 rubles. - was formed as a result of the existence of accounts payable for the payment of rent for the premises as of 01.01.2010;
- according to the KOSGU code 262 "Benefits for social assistance to the population" in the amount of 31 rubles. - was formed as a result of a counting error in the payment of severance pay, namely, the amount of severance pay accrued to the employee amounted to 25,131 rubles. (statement of accrual on account 1 302 16 000 "Calculations on benefits for social assistance to the population"), issued from the cash desk according to an expenditure cash order dated December 26, 2009 N 1591 - 25,100 rubles. Additional payment of severance pay to an employee was made in January 2010;
- according to the KOSGU code 290 "Other expenses" in the amount of 444 rubles. - was formed as a result of the presence of accounts payable on transport tax as of 01.01.2010.
In addition, a deviation was established in the execution of expenses under the KOSGU code 310 "Increase in the value of fixed assets" from the accrued expenses under the KOSGU code 271 "Depreciation of fixed assets and intangible assets" in the amount of 6,657,000 rubles. - the excess of accrual over execution was formed as a result of receiving fixed assets from a higher authority in a centralized manner.
Excess of accrued expenses under the KOSGU code 272 "Expenditure of inventories" over the execution under the KOSGU code 340 "Increase in the cost of inventories" in the amount of 1,000,000 rubles. was formed as a result of the balance of inventories as of 01/01/2009 in the amount of 200,000 rubles. and obtaining fuel and lubricants in a centralized manner for a total amount of 800,000 rubles.
In the course of checking the correctness of the expenses incurred, according to the data of primary accounting documents, when checking cash transactions, the misuse of budgetary funds was revealed (column 9 of table 3), namely, in violation of sect. V Guidelines on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 25, 2008 N 145n and in force in 2009, the institution incurred expenses for paying daily allowances during the business trip in the amount of 100 rubles. according to the KOSGU code 222 "Transportation costs" (followed by the KOSGU code 212 "Other payments"), which, in accordance with Art. 289 of the RF BC is misappropriation of budgetary funds.
In addition to analyzing the use of budget funds and the financial result of the activities of a budgetary institution, an analysis of the structure of expenditures of a budgetary institution should be made. The results of the analysis are presented in Table 4, which is given at the end of the article.
Table 4
The structure of expenses of a budgetary institution
Approved | Fulfilled financial | accrued, | Execution approved | Accrued expenses approved | Execution charges, |
|||
During the analysis of the structure of expenses, it was found that according to the KOSGU code 224 "Rent for the use of property", the accrued expenses amount to 102.61% of the approved budget assignments (column 6). In violation of Art. 161, paragraph 3 of Art. 219 of the RF BC, in 2009 the budgetary institution assumed obligations in excess of the approved budgetary assignments for the total amount of 209 rubles. (8209 - 8000), or 2.61% (102.61 - 100).
In conclusion, we note that the analysis of the use of budget funds and the financial result of the institution's activities allows auditors to study budget reporting more closely, compare reporting data with primary documents and budget accounting registers, and arrange the results of the analyzed data in a compact table.
M.Volchkova
Journal Expert
"Budget institutions: audits and checks
financial and economic activity"
NON-STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION
EASTERN ECONOMIC AND LEGAL HUMANITARIAN ACADEMY (VEGU Academy)
INSTITUTE OF MODERN EDUCATIONAL TECHNOLOGIES
Specialty 080105 (060400) "Finance and Credit"
Specialization - Financial Management
FINAL QUALIFICATION WORK
Features of the analysis of financial and economic activities of a budgetary organization
Performed
Filippova
Tatyana Valerievna
scientific adviser
cand. economy Sciences, Associate Professor
Farrakhetdinova
Almira Rivatovna
INTRODUCTION
1. THEORETICAL ASPECTS OF ANALYSIS OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF A BUDGETARY ORGANIZATION
1.2 Estimated funding of budgetary institutions
1.3 Features of taxation of budgetary institutions
2. ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES GOU NPO PU No. 4, UFA
2.1 general characteristics activity of GOU NPO vocational school No. 44, Ufa
2.2 Analysis of financing of a budgetary institution
2.3 Analysis of the financial and economic performance of the institution
2.4 Record keeping review
2.5 Comparative analysis of the activities of a public institution
3.1 Improving the entrepreneurial activities of an educational institution
3.2 Improving budget financing and control over budget expenditures
CONCLUSION
BIBLIOGRAPHY
APPENDIX
INTRODUCTION
Relevance of the research topic. To get acquainted with any organization, it is necessary to study as many aspects of its activities as possible, to form on this basis an objective opinion about the positive and negative aspects in the work of the team, to identify bottlenecks and ways to eliminate them. At the same time, it is necessary to use a number of key indicators that reflect the results of the economic activity of the analyzed organization, which directly affect the financial results of the work and its financial condition.
Financial condition is a complex concept, which is characterized by a system of indicators reflecting the availability, placement and use of financial resources of an enterprise, this is a characteristic of its financial competitiveness, i.e. solvency, creditworthiness, fulfillment of obligations to the state and other economic entities.
The main purpose of the analysis of the financial condition is to obtain largest number key parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors. At the same time, both the current financial condition of the enterprise and its forecast for the near or long term, i.e., the expected parameters of the financial condition, are analyzed.
Development of strategy and tactics economic development organization is impossible without analyzing the financial results of its activities, comparing economic indicators characterizing its financial condition, studying the dynamics of changes in these indicators in one direction or another. It is the assessment of the financial condition of the enterprise that gives the most complete picture of its liquidity, solvency, financial stability and market position. On the basis of these calculations, the financial policy of the organization is built in the future. Financial analysis is an integral part of financial planning. Only financial analysis is able to comprehensively investigate and evaluate all aspects and results of cash flow, the level of relations associated with cash flow, as well as the possible financial condition of this object.
The relevance of the topic is determined by the fact that the most important condition for the effective functioning of the national economy is the rational and economical use of state budget funds allocated for the maintenance of non-production sectors.
In the current economic situation, when budget financing becomes insufficient to cover current expenses, the prospects for the development of any institution in economic and financial terms, along with objective macro- and microeconomic factors, are largely due to a subjective factor, namely the financial policy pursued by the management of the organization. In this regard, a comprehensive analysis of the activities of organizations financed from the budget is essential. The analytical function of management is designed to provide operational, current and strategic analysis of information on the real economic condition of a business entity, reserves for saving budgetary resources, and the targeted use of funds allocated by the state for the activities of organizations in the non-productive sphere.
Target work - the study in theory and practice of the analysis of the financial and economic activities of a budgetary organization on the example of GOU NPO vocational school No. 44 of the city of Ufa.
In order to achieve the set goal, it is necessary to solve the following tasks :
- to reveal the economic essence and content of the analysis of the financial and economic activities of a budgetary organization;
- to calculate and evaluate the system of indicators characterizing the financial condition of the GOU NPO vocational school No. 44 of the city of Ufa;
- to develop proposals for improving the financial and economic activities of the GOU NPO vocational school No. 44 of the city of Ufa.
The subject of the research is the financial and economic activity of a budgetary organization.
object research is GOU NPO Vocational School No. 44 of the city of Ufa.
The analysis was based on methods of comparing indicators of the current and previous periods in order to identify trends in their change, as well as on the method of horizontal analysis. As tools for analysis, financial ratios were used - relative indicators of the financial condition of an enterprise, which express the ratio of some absolute financial indicators to others.
Source base of research served: Civil Code of the Russian Federation; individual legislative and regulations relating to the assessment of the financial condition of enterprises; materials collected by the author in the course of undergraduate practice; educational and methodical manuals of leading Russian and foreign authors such as Kovalev V., Sheremet A.D., Klyueva A.K., Kelchevskoy N.R., Molchanova I.P., Markina E.V. and etc.; periodical materials.
analysis finance activity budgetary organization
1. THEORETICAL ASPECTS OF ANALYSIS OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF A BUDGETARY ORGANIZATION
1.1 Regulatory regulation of the activities of budgetary institutions
Each science has its own subject of research, which it studies with the corresponding purpose by its own methods.
Economic activity is the object of study of many sciences: economic theory, macro- and macroeconomics, management, organization and planning of production and financial activities, statistics, accounting, economic analysis, etc. Economics studies the impact of general, particular and specific laws on the development of economic processes in the specific conditions of an industry or an individual enterprise. Statistics explores the quantitative aspects of mass economic phenomena and processes that occur in economic activity. The subject of accounting is the circulation of capital in the process of economic activity. It documents all business operations, processes and the associated movement of funds of the enterprise and the results of its activities.
In the specialized literature on economic analysis, you can find dozens of very different formulations of it. All definitions of the subject of AHD can be grouped as follows:
a) economic activity of enterprises;
b) economic processes and phenomena.
On closer examination of these definitions, one can notice that the analysis does not study the economic activity itself, as technological process, and the economic results of management as a consequence of economic processes. The results of economic processes as a consequence are planned and forecasted for the future in the relevant indicators, taken into account as they are actually formed, and then analyzed. But the results as a consequence of the processes are not the subject of AHD, but objects. The subject of economic analysis is the causes of formation and changes in the results of economic activity. Knowledge of cause-and-effect relationships in the economic activity of enterprises makes it possible to reveal the essence of economic phenomena and, on this basis, give a correct assessment of the results achieved, identify reserves for increasing production efficiency, and substantiate plans and management decisions.
The salient features of this analysis are as follows:
It is built solely on the basis of the prerequisites and restrictions that operate in a centrally planned economy and do not imply the presence of real market mechanisms in the economy;
It is usually carried out in a retrospective aspect;
Its quintessence is:
a) analysis of the implementation of planned targets for various indicators and
b) rigidly determined factor analysis;
It affects not only and not so much the financial side of the enterprise, as it involves a comprehensive assessment of completely heterogeneous (from the position, for example, an accountant or financial manager) aspects of activity.
Analysis of the financial and economic activities of the organization can be divided into two types: financial and intra-company. Financial analysis (sometimes called external financial analysis) is carried out from the perspective of external users who do not have access to internal company information, i.e. the basis of its information base is accessible financial statements. Intra-company analysis (synonyms: analysis in the management accounting system, internal, in-house) is carried out from the position of persons who have access to any information resources circulating within the enterprise.
Since the main factor for the analyst is the availability of information resources, the most common division of analysis into external and internal. Within the framework of external financial analysis, as a rule, it is easy to single out procedures related to the object of analysis and provided with information by accessible reporting. For example, a comprehensive analysis will include analytical procedures, ordered, in particular, by sections of the balance sheet, an analysis of the property potential of an enterprise - procedures determined by the logic of building an asset balance, etc. If we are talking about intra-company analysis, then, as a rule, an appropriate methodology is taken external analysis and is complemented by procedures that are informationally supported by internal reporting, operational and accounting data.
The peculiarity of the financial and legal status of budgetary institutions is that the main source of its financing is the state (municipal) budget. By investing money in budgetary institutions, the state should thus lay the foundations for the effective operation of bodies state power, as well as the foundations of a stable, cultural and economic development of society. The institution in its activities is guided by the Constitution of the Russian Federation, the Constitution of the Republic of Bashkortostan, the law of the Russian Federation "On Education", the law of the Republic of Bashkortostan "On Education", other legislative and regulatory legal acts, the Model Regulations on the establishment of primary vocational education, education and the Ministry of Education of the Republic of Bashkortostan .
A feature of a budgetary institution is the status it retains as one of the varieties of such an organizational and legal form of a non-profit organization as an institution. The legal definition of an institution is contained in Art. 120 of the Civil Code of the Russian Federation, according to which it is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. As varieties of state or municipal institutions, the Code names budgetary and autonomous institutions. Paragraph 3 of Article 120 of the Civil Code of the Russian Federation provides that the specifics of the legal status of certain types of state and other institutions are determined by law and other legal acts. Such acts include the Budget Code of the Russian Federation, which regulates the legal status of a budgetary institution.
According to article 161 of the RF BC, a budgetary institution is an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, bodies local government for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of the state extra-budgetary fund on the basis of an estimate of income and expenses (hereinafter referred to as the estimate). The estimate reflects all income of a budgetary institution, received both from the budget and state non-budgetary funds, and from entrepreneurial activities, including income from the provision of paid services, other income received from the use of state or municipal property assigned to a budgetary institution on the right operational management, and other activities.
When executing the estimate, a budgetary institution is independent in spending funds received from extrabudgetary sources (clause 6, article 161 of the RF BC). This norm corresponds to Article 298 of the Civil Code of the Russian Federation, according to which “if, in accordance with the constituent documents, an institution has been granted the right to carry out income-generating activities, then the income received from such activity and the property acquired at the expense of these incomes shall be at the independent disposal of the institution and are accounted for separate balance sheet. Thus, the ability of a budgetary institution to dispose of extrabudgetary income, provided for by the Budget Code of the Russian Federation, is fully consistent with civil law, however, this seems to significantly reduce its interest in the quality implementation of its core activity (the provision of state, municipal services). In addition, activities on a non-market basis create unreasonable competitive advantages of budgetary institutions over non-governmental organizations.
1.2 Estimated funding of a budgetary institution
Each individual sector of the economy listed in functional classification expenses of the budgets of the Russian Federation, is represented by a set of individual budgetary institutions that ensure its functioning.
A budgetary institution is an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments to carry out managerial, socio-cultural, scientific, technical and other functions of a non-commercial nature, the activities of which are financed from the relevant budget. The allocation of appropriations for the maintenance of budgetary institutions is based on the estimated order of financing, which includes the most important basic principles:
Compliance with the regime of economy in spending the state budget;
Strict targeted use of budgetary funds;
Compliance with the correctness and timeliness of the allocation of appropriations for the maintenance of the institution;
Systematic control by higher organizations and financial authorities over the activities of a budgetary institution.
There are the following types of estimates:
Individual and general estimates of institutions;
Cost estimates for centralized activities carried out directly by Ministries and Departments, administrations of regions, cities and districts;
Estimates of special funds;
Consolidated industry estimates.
When drawing up the estimate, the specifics of the organization's activities, its functional features and individual indicators characteristic of it (number of full-time employees, number of beds, occupied area, etc.) are taken into account. When drawing up the estimate, all the lines provided for in the standard form are filled in and graphs, the head and the chief accountant sign the estimate. A correctly executed estimate is submitted for approval to a higher organization that will finance the costs indicated in it. The estimate of a budgetary organization is compiled on the basis of the Economic Classification of Expenses of the Budgets of the Russian Federation, which gives a complete list of groups, subgroups of expenses and subject, target items of expenses.
The cost estimate for 2009 is given in APPENDIX B.
1.3 Features of taxation of budgetary institutions
Federal Law No. 110-FZ dated July 24, 2002 “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation” introduced Article 321.1 “Peculiarities of Maintaining tax accounting budget institutions. In accordance with this article, taxpayers are budgetary institutions financed from the budgets of all levels; state off-budget funds allocated according to the estimate of income and expenses of a budgetary institution; and receiving income from other sources, for tax purposes, are required to keep separate records of income (expenses) received (produced) within the framework of targeted financing and from other sources.
Other sources of income, or income from commercial activities, are recognized as income of budgetary institutions received from legal and individuals on transactions for the sale of goods, works, services, property rights, and non-operating income.
The tax base of budgetary institutions is defined as the difference between the amount of income received from the sale of goods, work performed, services rendered and non-operating income (excluding value added tax, excises on excisable goods), minus the actual costs associated with doing business.
Tax accounting of operations for calculating income from commercial activities and expenses associated with the conduct of this activity is carried out in the manner established by Chapter 25 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). The amount of excess of income over expenses from commercial activities before the calculation of tax cannot be used to cover expenses provided for at the expense of special-purpose financing allocated according to the estimate of income and expenses of a budgetary institution. The income and expenses of budgetary institutions included in the tax base for corporate income tax do not include income received (subparagraph 14, paragraph 1 of Article 251 of the Tax Code of the Russian Federation):
In the form of funds for targeted financing (property received by the taxpayer in the form of funds from state extra-budgetary funds allocated to budgetary institutions according to the estimate of expenses and income of a budgetary institution);
Target receipts for the maintenance of budgetary institutions;
Target funds for the conduct of statutory activities financed from the indicated sources;
As well as the costs incurred from these funds.
Analytical accounting of income and expenses on means of targeted financing and targeted income is carried out for each type of income, taking into account the requirements of Chapter 25 of the Tax Code of the Russian Federation, that is, separately.
The estimates of income and expenses of a budgetary institution may provide for the financing of expenses for paying utility bills, communication services, transport expenses for servicing administrative and managerial personnel from various sources.
In this case, for the purposes of taxation, the acceptance of such expenses for the reduction of income received from entrepreneurial activity and special-purpose financing is made in proportion to the amount of funds received from entrepreneurial activity in the total amount of income (including special-purpose financing).
At the same time, non-operating income is not taken into account in the total amount of income for tax purposes. Non-operating income includes:
Income received in the form bank interest on funds held on settlement, deposit accounts;
received from the rental of property;
Exchange differences;
Other income.
When determining the tax base for income tax, budgetary organizations include the following expenses associated with the implementation of commercial activities:
Expenses incurred in order to carry out entrepreneurial activities;
Depreciation amounts accrued on property acquired from funds received from commercial activities and used for the implementation of these activities (please note that both conditions must be met simultaneously).
The changes introduced by Federal Law No. 110-FZ of July 24, 2002 “On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Certain Other Legislative Acts of the Russian Federation” are not specific enough. After all, it is often impossible to determine which part of the property of a budgetary institution is used for statutory activities, and which for entrepreneurial activities.
As a result, a situation may arise when the tax authorities will impose income tax on a part of the cost of a budgetary institution purchased at the expense of the budget, if the fact of using this property in entrepreneurial activity is proved.
At the same time, property for non-commercial activities, purchased due to a lack of budget financing from extra-budgetary funds and not actually used for entrepreneurial activities, will formally be excluded from the tax base.
It is necessary to pay attention to subparagraph 8 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation, according to which, when determining the taxable base for income tax, income in the form of property received by budgetary institutions by decision of executive authorities at all levels is not taken into account;
The executive authority may provide the budgetary institution with the necessary property either in kind, or allocate the necessary appropriations for the purchase of this property.
Based on this, it would be unlawful to include the cost of property purchased at the expense of budgetary funds, even if it is used for entrepreneurial activities, in the taxable base.
Let us consider the option when the property of a budgetary institution, acquired at the expense of funds received from entrepreneurial activity, is used for non-commercial purposes.
The source of capital investments in the main activity of a budgetary institution is the budget of the appropriate level, therefore, the transfer of property purchased at the expense of income from entrepreneurial activity into the main activity actually creates a separate source of financing for this activity.
According to the requirements of articles 41 and 42 of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC), when transferring to non-commercial activities, it is apparently necessary to charge income tax on the residual value of such fixed assets.
1.4 The content and objectives of the analysis of financial and economic activities
Consider the content of the analysis of economic activity as a science aimed at solving certain problems. This content follows primarily from the functions that economic analysis performs in the system of other applied economic sciences.
One of these functions is the study of the nature of the action of economic laws, the establishment of patterns and trends of occurring phenomena and processes in the specific conditions of the enterprise.
An important function of AHD is the scientific substantiation of current and long-term plans. Without a deep economic analysis of the results of the enterprise's activities over the past years (5-10 years) and without reasonable forecasts for the future, without identifying the shortcomings and errors that have occurred, it is impossible to develop a scientifically based plan, choose best option management decision. The functions of analysis also include control over the implementation of plans and management decisions, over the economical use of resources. A number of economists downplay or even deny this function of analysis, attributing it exclusively to accounting and control. However, the analysis is carried out not only for the purpose of ascertaining the facts and evaluating the results achieved, but also in order to identify shortcomings, errors and operational impact on the production process. That is why it is necessary to increase the efficiency and effectiveness of the analysis.
The central function of AHD, which he performs in the institution, is to search for reserves to increase production efficiency based on the study of best practices and achievements of science and practice.
The next analysis function is to evaluate the results of the enterprise's activities in terms of the implementation of plans, the level of economic development achieved, and the use of available opportunities.
And finally, the development of measures for the use of identified reserves in the course of economic activity is also one of the functions of the AHD. Thus, the analysis of economic activity as a science is a system of special knowledge related to the study of economic development trends, the scientific justification of plans, management decisions, monitoring their implementation, evaluating the results achieved, searching, measuring and justifying the magnitude of economic reserves to increase measures for their use. .
The main tasks of the analysis of financial and economic activities:
timely and objective diagnostics of the financial condition of the enterprise, the establishment of its "bottlenecks" and the study of the reasons for their formation;
search for reserves to improve the financial condition of the enterprise, its solvency and financial stability;
development of specific measures aimed at more efficient use of financial resources and strengthening the financial condition of the enterprise;
forecasting of possible financial results and development of models of financial condition in case of variety of options resource use.
2. ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES GOU NPO PU No. 4, UFA
2.1 General characteristics of the activities of the GOU NGO vocational school No. 44 in Ufa
State educational institution vocational school No. 44 of the city of Ufa of the Republic of Bashkortostan is an institution of primary vocational education (hereinafter referred to as the Institution), created to train skilled workers (workers and employees) in the main areas of socially useful activities in accordance with the list of professions of primary vocational education approved by the Government Russian Federation.
The founder of the Institution is the Ministry of Education of the Republic of Bashkortostan.
Form of ownership of the Institution is the state property of the Republic of Bashkortostan.
The institution is a non-profit organization created by the state authorities of the Republic of Bashkortostan, the financial support of which is carried out in whole or in part at the expense of the budget of the Republic of Bashkortostan on the basis of the approved budget of income and expenses.
The institution in its activities is guided by the Constitution of the Russian Federation, the Constitution of the Republic of Bashkortostan, the law of the Russian Federation "On Education", the law of the Republic of Bashkortostan "On Education", other legislative and regulatory legal acts, the Model Regulations on the establishment of primary vocational education, education and the Ministry of Education of the Republic of Bashkortostan .
In carrying out business activities, the institution is guided by the legislation of the Russian Federation and the Republic of Bashkortostan, which regulates this activity.
The institution has an independent balance sheet, separate property, a seal, stamps and letterheads with its name, as well as the following personal accounts, opened with the Ministry of Finance of the Republic of Bashkortostan:
Accounting for operations for the execution of budget expenditures of the Republic of Bashkortostan;
Accounting for funds received from entrepreneurial activities and other income-generating activities;
Accounting for funds received in temporary disposal.
The institution does not allow the creation and operation of organizational structures political parties, socio-political and religious movements and organizations.
Medical care for students Institutions provide medical workers assigned to the Institution by the health authority.
Vocational school No. 44 in Ufa is the only educational institution of primary vocational education in the Republic of Bashkortostan that trains highly qualified specialists for railway transport enterprises of the Bashkir branch of the Kuibyshev Railway - a branch of Russian Railways OJSC.
The school was founded in 1986. Over the years of its existence, more than 11,200 specialists have been trained and trained for railway transport enterprises. PU No. 44 has a good educational and material base: a typical 4-storey educational building connected by a warm transition to the educational and amenity building. The buildings house 12 classrooms for studying general education disciplines, 8 classrooms for social sciences. disciplines. There is a canteen for 120 seats, a sports hall, an assembly hall, a library, training workshops. All cabinets have necessary equipment, equipped technical means learning.
Teaching and educational work at the school is carried out by highly qualified engineering - teaching staff, most of them have the highest category.
Per high level professionalism and fruitful work in the field of education and upbringing, the employees of the school are awarded with thanks and diplomas from the Ministry of Education.
All students develop comprehensively, win prizes in creative competitions and sports events. There are amateur art circles, sports sections.
2.2 Analysis of financing of budgetary institutions
The financial activity of budgetary institutions consists in obtaining, organizing the movement and use of financial resources. The share of financing by the mixed method is constantly increasing, that is, in addition to the state budget, institutions can use non-budgetary funds: parents' payment for keeping children in nurseries preschool institutions ; students for the use of the hostel; for studying; provision of various services by healthcare, scientific, cultural organizations, etc. For some institutions of the non-productive sphere, this share has already exceeded 50% and will continue to grow, as it is becoming increasingly difficult for the state to finance the provision of various services to the population and enterprises at the expense of the state budget. budgetary regulation, taking into account the budget classification, which make it possible to determine the amount of costs per unit of account of the work plan and assess the validity of costs by type and direction. budget, provides a budget classification (grouping of budget revenues and expenditures). lazy order. The budget classification has organizational and legal significance. The first is manifested in the fact that it allows you to uniformly take into account budget revenues and expenditures; prepare reports on the use of the budget; exercise control and analysis for each type of income and expenses; encode indicators of budgets and reports in connection with the need for their machine processing. The legal significance of the budget classification lies in the fact that all income and expenditure indicators provided for in the budget and indicated in the relevant divisions of the budget classification are financial plans that are mandatory for execution. The existing budget classification was put into effect by order of the Minister of Finance dated 12/29/1997 No. 202 from January 1, 1999, together with Instructions for its application. It is aimed at ensuring national and international comparability of data. When developing it, the government finance statistics adopted by the International Monetary Fund were used. According to the budget classification, revenues are systematized by sources of budget revenues and are divided into categories, income groups, details, sections, subsections. The budget classification includes three areas: - functional classification of expenses; - departmental classification of expenses; - economic (subject) classification of expenses. The functional classification of budget expenditures consists of two levels (sections and subsections) and is a grouping of expenditures of the republican and local budgets, state extra-budgetary and budget trust funds, extra-budgetary funds of budgetary institutions and organizations, reflecting the direction of allocation of funds for the implementation of the main functions of the state. The section code is three-digit, for example 2.14 - education. Subsections specify the direction of funds for the implementation of state activities in a particular area. For example, in section 2.14 subsections are distinguished: 01 - preschool education; 02 - general education; 03 - educational institutions for special purposes, etc. For each subsection, groups of institutions (paragraphs) are allocated, which are assigned the corresponding numbers. The departmental classification of expenditures of the republican budget is a grouping of expenditures that reflects the distribution of funds to direct recipients of budgetary allocations of funds for certain sections and subsections of the functional classification of expenditures. This classification is single-level, it reflects the chapter code and the name of the recipient. For example: 002 - Ministry of Foreign Affairs; 009 - Prosecutor's Office; 140 - Ministry of Economy; 092 - Ministry of Finance of the Republic of Belarus. Local authorities and local executive and administrative bodies are reflected in the same chapters as the republican ones. organizations according to their economic content. In this classification, four levels of the classification structure are adopted: - category of expenses, for example, current and capital expenses; - subject item, for example, purchases of goods and services, capital investments in fixed assets; - sub-item, for example, remuneration of workers and employees, equipment and durables; - an element of expenditure, for example, the basic salary of civil servants, the purchase of non-production equipment and durables for government agencies. The absence of any level is reflected in the number 0. The economic classification of budget expenditures shows those types of financial transactions with which the state performs its functions both within the country and in relations with other countries. The category of current expenses (code 1) includes expenses for the acquisition of inventory items, payment for services provided and work performed (except for expenses related to capital expenditures). The category of capital expenditures (code 2) includes all types of expenditures related to the growth of fixed assets, state stocks and reserves, the purchase of land and intangible assets, as well as gratuitous expenditures that allow their recipients to increase their fixed assets, compensate for losses from the destruction of fixed assets or increase your financial capital. Sections, subsections, paragraphs, chapters, categories, subject articles, sub-items, expenditure elements are called budget classification units. In the context of categories, articles, sub-items, expenditure elements for each paragraph of the corresponding section (subsection) of an institution and organization, financed from the budget, prepare cost estimates, organize accounting for their implementation and draw up reports. Such a budget classification allows for analysis according to local estimates, according to consolidated estimates of the same type of budgetary institutions, as well as according to the consolidated estimates of ministries both in general and in the context of individual institutions. The main indicators of the financial condition of the institution are the degree of financial security and compliance with financial discipline, therefore, the analysis consists in checking the compliance of the amounts of financing with the estimated assignments, as well as the actual expenses - with the estimated assignments and cash expenses. The main objectives of the analysis of financing of budgetary institutions are: resources and use them for their intended purpose; - characterization of the state of settlements and stocks of inventory items (inventory and materials); - identification of the causes of financial irregularities and difficulties in financing; - identification of reserves for improving the financial condition of institutions and development of measures for their implementation. As sources of information for analysis of the financial condition of the institution, the following are used: - balance of execution of the cost estimate (form 1); - certificate on the movement of amounts of financing from the budget; - report on the execution of the cost estimate (form 2); construction; - detailed calculations for each item of the cost estimate; - reporting on the implementation of the plan for the network, states and contingents and other sources of information. In accordance with the Decree of the Council of Ministers of the Republic of Belarus dated 08.04.1998 No. 565 “On the transition to the treasury system for the execution of the republican budget and the creation of territorial bodies of the state treasury”, from January 1, 1999, the Ministry of Finance of the Republic of Belarus carried out the transition to the treasury system for the execution of the republican budget. With the introduction of this system, the procedure for financing institutions and organizations at the expense of the republican budget has fundamentally changed. The basis for receiving funds from the republican budget by institutions and organizations is a quarterly list of expenses registered in the automated system of the state treasury (ASGC) for the main managers of funds in the context of subordinate institutions and organizations, programs and activities with the distribution of planned appropriations for all divisions of the budget classification. to administrators of the funds of the republican budget is carried out by the main administrators of funds on the basis of approved estimates of institutions and organizations, as well as estimates for the implementation of individual targeted programs and activities, and submitted by them to the Ministry of Finance. Its registration in ASGC is carried out after agreement with the sectoral and budget departments of the Ministry of Finance of the Republic of Belarus. Financing the expenses of organizations maintained at the expense of the republican budget is carried out by the bodies of the state treasury. Its territorial bodies transfer funds within the limits of the estimated appointments of the manager of funds (organization) according to the payment orders presented to them: - to the accounts of suppliers - for goods delivered, services rendered, work performed; - to the accounts of recipients - for mandatory settlements and non-commodity transactions; - to the current the organization's bank account - to receive cash. Before transferring funds to the institution, the estimated appointments must be clarified. This is done in the following cases: - if it is necessary to change the data of the plan for the network, states and contingents; - if the profile of the activity or mode of operation of the institution changes; - when additional allocations are made for the maintenance of the institution; - if it is necessary to take into account the existing excess stocks of inventory items ( goods and materials); - with a decrease in the amount of appropriations due to violation of budgetary discipline and exceeding the approved norms and standards identified during the audit of estimates; - with changes in wages and prices for material assets and services rendered due to inflation. As a rule, certificates-notices are sent to the budgetary institution, which reflect the amount of changes, indicating the reasons. In the process of analysis, for each item of expenditure, clarifications are made to the financing plan. The calculation of the completeness of the use of funding for 2009 of the institution is shown in table 1. Table 1 - Analysis of the completeness of the use of funding institutions for 2009, thousand rubles.
| Direction of expenses | Approved by estimate |
Cash |
The result of the use of funds |
| 1 | 2 | 3 | 4 |
| Current expenses | 558 894,3 | 558 156,8 | -737,5 |
| Salary | 253 551,5 | 253 415,5 | -136,0 |
| Payroll accruals | 83 978,5 | 83 584,0 | -394,5 |
| 18 781,0 | 18 720,6 | -60,4 | |
| 18,3 | 18,2 | -0,1 | |
| Payment for transport services | 750,0 | 750,0 | 0 |
| Payment for communication services | 770,0 | 769,8 | -0,2 |
| Payment of utility services | 31 040,0 | 31 008,5 | -31,5 |
| Other current expenses | 4656,0 | 4636,9 | -19,1 |
| Scholarships | 165 349,0 | 165 253,3 | -95,7 |
| Capital expenditure | 50 350,0 | 50 326,9 | -23,1 |
| Purchase of equipment | 7350,0 | 7327,1 | -22,9 |
| Overhaul | 43 000,0 | 42 999,8 | -0,2 |
| Estimated total | 609 244,3 | 608 483,7 | -760,6 |
| Direction of expenses | Funded | According to the estimate | Underfinancial slyly |
| 1 | 2 | 3 | 4 |
| Current expenses | 558 157,1 | 558 984,3 | -737,2 |
| Salary | 253 415,5 | 253 551,5 | -136,0 |
| Payroll accruals | 83 584,0 | 83 978,5 | -394,5 |
| Purchasing supplies and consumables | 18 720,6 | 18 781,0 | -60,4 |
| Business trips and business trips | 18,2 | 18,3 | -0,1 |
| Payment for transport services | 750,0 | 750,0 | 0 |
| Payment for communication services | 769,8 | 770,0 | -0,2 |
| Payment of utility services | 31 008,5 | 31 040,0 | -31,5 |
| Other current expenses | 4636,9 | 4656,0 | -19,1 |
| Scholarships | 165 253,3 | 165 349,0 | -95,7 |
| Capital expenditure | 50 326,9 | 50 350,0 | -23,1 |
| Purchase of equipment | 7327,1 | 7350,0 | -22,9 |
| Overhaul | 42 999,8 | 43 000,0 | -0,2 |
| Estimated total | 608 483,7 | 609 244,3 | -760,2 |
| Sources of funds | Approved by estimate | | Fulfilled | Deviations from the estimate |
|
%(group 4 /| group 2 x |
||||
1. Paid training - |
1 054 400 | 1 047 400 | -7000 | -0,66 |
| Including: | ||||
| - university education | 993 000 | 992 000 | -1000 | -0,1 |
| - pre-university training | 46 800 | 40 800 | -6000 | -12,8 |
Other paid training (seminars; promotion qualifications, etc.) |
14 600 | 14 600 | - | - |
2. Payment for work published Telsky center |
13 300 | 11 100 | -2200 | -16,5 |
| 3. Fee for renting premises | 20 300 | 19 200 | -1100 | -5,4 |
| 4. Miscellaneous income | 107 500 | 106 200 | -1300 | -1,2 |
Total funds (income) (p.1 + p.2 + p.3 +| p.4) |
1 195 500 | 1 183 900 | -11 600 | -0,97 |
| Sources of funds | According to the approved |
Execution of the estimate | Deviation from the estimate (+, -) | |||
| % to total | amount, thousand rubles | % to total | by ud. weight |
|||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 |
| 1. Paid education | 1 054 400 | 88,20 | 1 047 400 | 88,50 | -7000 | +0,30 |
2. Payment for work publishing center |
13 300 | 1,11 | 11 100 | 0,90 | -2200 | -0,21 |
3. Fee for change in rent of premises |
20 300 | 1,70 | 19 200 | 1,60 | -1100 | -0,10 |
| 4.Miscellaneous income | 107 500 | 8,99 | 106 200 | 9,00 | -1300 | +0,01 |
Total receipts (p.1 + p.2 + p.3+ p.4) |
1 195 500 | 100,00 | 1 183 900 | 100,00 | -11 600 | - |
Table 5 - Actual expenditures on extra-budgetary funds for 2009, thousand rubles. From table 5 it follows that the planning of expenses in the institution provided for their implementation within the limits of income, that is, in the amount of 1,195,500 thousand rubles. However, upon actual execution, it turned out that the receipts decreased by 11,600 (1,195,500 - 1,183,900) thousand rubles. In this case, the institution had to cut costs as well, which was done. The actual costs for the enlarged items of the budget classification turned out to be lower than the estimated ones by 13,500 (1,195,500 - 1,182,000) thousand rubles. It should be noted that the institution formed a free balance from the use of extrabudgetary funds in the amount of 1900 (1 183 900 - 1 182 000) thousand rubles. In this case, the institution may spend the free balance, but with the preparation of an additional approved estimate for extrabudgetary activities in a particular direction, or contribute it to the budget from which the institution is financed, if the documents do not indicate other ways to use it. In the analysis process, it should be borne in mind that extrabudgetary funds are used according to their intended purpose and are grouped by articles in accordance with the budget classification. If the planned amount of income for a particular type of extrabudgetary funds exceeds the amount of expenses for the same type of extrabudgetary funds, the estimate determines the amount of excess income over expenses. The excess of income over expenses remaining at the disposal of the institution is determined by subtracting from the specified amount of the excess of income over expenses the profit tax, as well as other taxes and fees paid from the excess of income over expenses. It should be noted that the analysis of financing of budgetary institutions is not limited to considered aspects. The issues of the formation of receivables and payables should be considered, as they have a direct impact on the financing processes and activities of institutions. A significant excess of receivables over payables and vice versa complicates financial position institutions. Within the framework of this article, the task of analyzing the formation of these debts is not set, since this requires additional research, to which the article "Analysis of settlement operations" will be devoted.
2.3 Analysis of the financial and economic performance of the institution
The main goal of analyzing the financial and economic activities of an organization is to obtain the highest quality informative parameters that give an objective and accurate picture of the financial condition of the organization, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors.
In terms of content, the analysis of the financial and economic activities of an institution is a purposeful activity of an analyst, consisting in identifying indicators, factors and algorithms and allowing, firstly, to give a certain formalized characteristic, factorial explanation and / or justification of the facts of economic life, as having taken place in the past , and expected or planned for implementation in the future, and, secondly, to systematize possible options actions.
Consider the structure of the balance sheet of the GOU NPO vocational school No. 44 in Ufa for 9 months of 2008-2009, Table 6 presents data on the available funds at the disposal of the organization:
Table 6 - The amount of funds at the disposal of the organization
Using the example of Table 7, consider the sum of the sources of formation of the institution's funds.
Table 7 - Sum of sources of funds formation
| 9 months 2008 | 9 months 2009 | ||
| 1 | 2 | 3 | 4 |
| III | Capitals and reserves Authorized capital Retained earnings (uncovered loss) | ||
| Total for Section III | 28004 | 30436 | |
| V | Short-term liabilities | ||
| 2.1. Loans and credits | 2717 | 2289 | |
| 2.2. Suppliers and contractors | |||
| 2.3. Debt to | |||
| staff on a salary | 801 | 974 | |
| 2.4. Debt to | |||
| state off-budget. fund | 133 | 428 | |
| 2.5. Debt to | |||
| budget | 934 | 1627 | |
| 2.6. Other creditors | 102 | 243 | |
| 2.7. Other | 2176 | 3181 | |
| Total for Section V | 6863 | 8742 | |
| TOTAL LIABILITIES | 34867 | 39178 |
Verification of the reliability of these financial indicators did not establish any discrepancies.
We will analyze the financial and economic indicators, consider in table 8 the dynamics of change over 3 years.
Table 8 - Analysis of financial and economic indicators
| No. p / p | Financial indicators (thousand rubles including VAT) | 9 months 2007 | 9 months 2008 | 9 months 2009 | % |
| 1 | 2 | 3 | 4 | 5 | 6 |
| 1 | The volume of work performed and services performed on our own | 65310,6 | 44526,4 | 42785,3 | - 3,9 |
| 2 | Balance sheet profit (before tax) | 1040 | 198 | 363 | + 83,3 |
| 3 | current assets | 20646 | 15733 | 21439 | + 36,2 |
| 4 | Accounts receivable | 12662 | 2819 | 5865 | + 108 |
| 5 | Accounts payable | 8512 | 4687 | 5561 | + 18,6 |
| 6 | General production costs | 51183 | 35232 | 34354 | -2,5 |
| 7 | Average headcount (persons) | 39 | 39 | 39 | --- |
| 8 | Average salary (rub.) | 24961,8 | 25797 | 26361,3 | + 2,2 |
As a result of a comparative analysis of financial and economic indicators, it was found that: The volume of work and services performed on its own for 9 months of 2009 decreased by 3.9% (1,741.1 thousand rubles) compared to the same period last year, but the balance sheet profit increased by 165 thousand rubles. (363 thousand rubles). Accordingly, overhead costs decreased by 2.5%.
At the end of the analyzed period, compared with the level at the beginning of the year, the value of fixed assets decreased by 12.1% due to depreciation. Depreciation of fixed assets today is 60%. There were no disposals of fixed assets. Acquired fixed assets at the expense of own funds for 263 thousand rubles. The amount of funds at the disposal of the enterprise decreased by 4% compared to the level at the beginning of the year, mainly due to depreciation of fixed assets, but current assets increased by 3.8%. Compared to the same period in 2008 the amount of funds at the disposal of the institution increased by 12.4%, and current assets increased by 1.3 times, which positively affects the level of solvency of the institution.
The autonomy coefficient confirms the insufficiency of own working capital necessary for an uninterrupted production cycle in 2009, despite their increase by 5,706 thousand rubles compared to the same period last year. (36.2%).
The payroll at the enterprise remained unchanged, the average salary at the enterprise increased by 2.2% and amounted to 26361.3 thousand rubles.
To date, there are no debts to the budget and extra-budgetary funds, which is confirmed by a certificate from the Interdistrict Inspectorate of Taxation No. 31 of the Russian Federation for the Republic of Belarus. There is no wage arrears.
There are no debts to pay to the budget of the city district a part of the profit remaining at the disposal of the city district.
2.4 Analysis of record keeping in the institution of the GOU NPO vocational school No. 44 in Ufa
GOU NPO vocational school No. 44 in Ufa since August 18, 2003, Gabbasov Ildar Engelevich, who was appointed to the position in the order of transfer under a fixed-term employment contract No. Employment contract No. 463 dated August 18, 2004 (valid from August 17, 2004 to August 16, 2010) was concluded.
The salary fund of the manager for 9 months of 2008 amounted to 462.2 thousand rubles, for 9 months of 2009 - 473.1 thousand rubles. The average monthly salary of the head of the Municipal Unitary Enterprise "UZPBE" in Ufa for 9 months of 2008 amounted to 51356 rubles, for 9 months of 2009 - 52567 rubles, the growth of the average monthly salary was 2.3%. Payments for unused vacation for the period 2008-2009. were not produced.
The official salary of the head is set in accordance with the staffing table of the institution, X One of the size of the tariff rate of the first category (2650 rubles), the tariff coefficient and the organization group, which is reflected in the T-2 form card. The T-2 personal card is maintained correctly, all sections are completed.
Payroll for the Manager is made according to the actual hours worked, in accordance with the time sheet. Bonuses for the manager are made in accordance with the regulation on bonuses in force in the organization (25.09.2006) under clause 6.2. Bonuses are issued by order of the institution and are agreed monthly with an approval sheet with the Department of Public Utilities and Improvement of the Administration of the Urban District of Ufa.
Since August 17, 2007, the head of the institution has been given a personal bonus to the official salary for expanding the scope of activities, complexity and intensity of work in the amount of 30% of the official salary. For 9 months of 2008, 29.2 thousand rubles were accrued, for 9 months of 2009. the amount of the personal allowance amounted to 33.1 thousand rubles. rub. The basis is the employment contract No. 99 dated 17.08.2007. clause 4.6., internal order for the organization No. 141 dated 17.08.2007.
According to Art. 119 of the Labor Code of the Russian Federation, the manager is granted an additional annual leave of 3 calendar days (labor contract No. 99 dated August 17, 2007, clause 4.2). The annual leave of the head consists of 28 calendar days and can be granted both in full and in parts. The specific terms for granting annual leave are determined by the head in agreement with the executive body of the local government (the Department of Public Utilities and Improvement of the Administration of the Urban District of the City of Ufa of the Republic of Bashkortostan). When the manager goes on annual leave, he is paid material assistance in the amount of 2 (two) official salaries (upon application). According to accounting documents, the manager was paid financial assistance for vacation, the basis of which is Order No. 15k of 02.02.2009, employment contract No. 99 of 08.17.2007.
GOU NPO vocational school No. 44 in Ufa annually conducts an inventory of fixed assets, materials, goods and materials, settlements with contractors. In 2009, according to the order No. 148 of 22.09.2009. Inventory of fixed assets and goods and materials was carried out. The inventory of fixed assets is carried out in accordance with the accounting policy of the enterprise. The results are documented in inventory records, according to accounting data. The data of the inventory list coincide with the actual availability of property and their reflection in accounting. No deviations were found in the period under review.
In the course of a selective check of the safety and intended use of the property of the enterprise (computers, office equipment, vehicles, etc.), which is under the right of economic management in the State Educational Institution of the NPO Vocational School No. 44 in Ufa. No violations found.
The fixed assets used by the enterprise are present in full, are in working condition and are used for their intended purpose.
As a result of checking for the presence of objects of construction in progress, ensuring safety, compliance with construction and overhaul schedules, it was established that the construction and overhaul not produced in 2008 and 2009.
2.5 Comparative analysis of the activities of a public institution
In accordance with Article 19 of the Tax Code of the Russian Federation, budgetary institutions are not excluded from the composition of taxpayers.
Along with commercial enterprises and organizations, budgetary institutions, based on the results of work for the reporting period, determine economic or financial indicators (results) of economic activity. The economic performance indicators of a budgetary institution are used for the purpose of economic planning of the institution's activities when conducting an analysis of economic activity, as well as to determine the tax base.
The most important performance indicators of a budget institution include: the amount of budget financing; budget expenses; the volume of sales of products (works, services), expenses at the expense of extrabudgetary sources; income from the provision of paid services; costs associated with the provision of paid services; profit (loss) from the provision of paid services.
An analysis of the execution of the cost estimate of the vocational school in Ufa showed that in the total amount of expenses 6.82% are capital expenditures, of which 5% goes to major repairs and only 1.82% to the purchase of equipment and durables. The rest of the expenses are current.
Among current expenses, the largest specific gravity occupies the item "Procurement of goods and payment for services" - 70.37%.
The article "Basic salary of civil servants" has a specific weight of 28.81%, which is typical for most budgetary institutions.
The items “Business trips and business trips within the country” have the smallest share - 0.03% and “Remuneration of freelancers” - 0.05%.
The article "Scholarships" has a specific weight of 22.26%, which reflects the specifics of the activities of a particular institution. An analysis of the structure of expenditures makes it possible to assess the compliance of the direction of use of budgetary funds with the profile of the institution's activities.
As can be seen, non-budgetary RNI funds have a significant weight in the total amount of funds allocated to cover the costs of the institution. As of the end of 2009, funding from the budget amounted to 66.5%.
The first place in RNI income is occupied by the Faculty of Translation, whose share increased to 34.3%. It is followed by the correspondence department (23.2). The plan for the special faculty for retraining executives was underfulfilled (-1%). Compared to the plan, the share of income of the Faculty of Mathematics decreased (-0.6%), due to a decrease in student enrollment in the reporting year.
During the analyzed period, the actual income was less than planned by 100,220 thousand rubles. The main source of overfulfillment of the estimate was the activities of the Faculty of Translation (+3320.5 thousand rubles). Non-fulfillment of the estimate for extrabudgetary income occurred in the Faculty of Mathematics, the Special Faculty for the retraining of executives and in the correspondence department.
Attention is drawn to the increase in the level of expenditures per ruble of income from non-budgetary RNI funds from 79.66% to 83.47%. The main reason for this was the decline in profitability. The highest rates of profitability have the translation faculty 16.53%. All other divisions have profitability indicators below the average for the school.
Unprofitable is the rental of residential premises.
An analysis of the cost estimates of extrabudgetary funds allows you to determine ways to save costs, so it allows you to compare the dynamics of growth or decrease in costs by departments of the school.
As for the analysis of budget expenditure estimates, it should be noted that, in general, after the transition to the treasury system, the role of financing analysis at the level of a business entity has somewhat decreased due to the fact that for a particular budgetary institution, independence in managing the allocated funds has significantly decreased, which means that and the ability to influence the effectiveness of their use.
3.1 Improving the entrepreneurial activities of an educational institution
Market economic conditions have led to the emergence of a new phenomenon for budgetary institutions as entrepreneurial activity.
In accordance with Art. 50 of the Civil Code of the Russian Federation, institutions of this type can carry out entrepreneurial activities insofar as it serves to achieve the goals for which they were created, and corresponding to these goals. In accordance with Chapter 25 of Part Two of the Tax Code of the Russian Federation (TC RF), which entered into force on January 1, 2002, income from entrepreneurial activities, for example, educational, budgetary organizations, includes income received from the provision of paid services to legal entities and individuals.
Services related to the entrepreneurial activities of budgetary institutions are determined by the legislative acts of the Russian Federation in the field of education.
Thus, a budgetary institution can have two sources of obtaining property and funds:
Allocation of budgetary funds for targeted financing of the activities of the institution;
Receiving income from doing business, which is considered as one of the main sources of financing.
In accordance with Art. 47 of the Law of the Russian Federation "On Education" (as amended on January 13, 1996 N 12-FZ), the entrepreneurial activities of educational institutions include:
Sale and leasing of fixed assets and property of an educational
institutions;
Trade in purchased goods, equipment;
Provision of intermediary services;
Equity participation in the activities of other institutions (including
educational) and organizations;
Acquisition of shares, bonds, other valuable papers and income generation
(dividends, interest) on them;
Conducting income-generating other non-sales operations,
not directly related to their own production,
products, works, services provided for by the charter and with their implementation.
In our case, income from entrepreneurial activities of the GOU NPO vocational school No. 44 in Ufa receives from:
Leasing premises on Ukhtomskogo street, 29 (gou hostel) with a total area of 524 sq.m. and premises of educational buildings;
Proceeds from paid educational activities, in particular, the State Educational Institution on a commercial basis provides training for "communication operators", "telegraph operators" and "cable splicers", and also recruits for paid courses in the specialty "Computer Operator";
Provision of IT (information technology) services and distribution - supply of office equipment and consumables;
Voluntary donations and contributions.
Income from entrepreneurial activity is reinvested in this educational institution and directed to the immediate needs of ensuring, developing and improving the educational process, to wages. With the introduction of new forms of management in the system of a budgetary organization, the flow of documents passing through the accounting department has significantly increased, so traditional forms of accounting are no longer able to adequately ensure the development of accounting. Under these conditions, to ensure the effective financial and economic activities of the institution, a rational organization of the accounting system is necessary, adequate to its current state of development. Therefore, the main criterion for evaluating the effectiveness of one or another variant of the organization of accounting should be the degree of its compliance with the conditions of activity of a budgetary institution.
The methodology of accounting in budgetary institutions has its own characteristics, due to the non-production and non-commercial nature of the main activity.
The main task of the organization of business accounting is a clear delineation of accounting objects. The division in accounting, depending on the type of operations, is carried out as follows. Sub-accounts for accounting for material values, settlements and others that can be used to account for transactions of several types are assigned signs in the form of numbers.
The basis for the division of sub-accounts for accounting for material assets is the source of their acquisition.
Accounting for the business activities of the SEI is carried out in accordance with the Instruction on Accounting in Budgetary Institutions, approved by Order of the Ministry of Finance of the Russian Federation dated December 30, 1999 No. 107n (as amended on June 9, 2001). Accounting at the object under study is carried out "manually", which complicates financial analysis, reduces the efficiency of managerial decision-making and increases the likelihood of errors in reporting documentation.
In order to avoid the above problems, it is recommended to create an accounting information system that takes into account the specifics of accounting, which is reflected in the chart of accounts, forms of primary documents, forms of monthly, quarterly, annual accounts, depreciation method and taxation system. Naturally, such a system should be created taking into account such requirements as the simultaneous maintenance of different accounting systems, each of the systems must comply with the requirements of the law, the use of various software platforms, etc.
Based on the analysis carried out, the management of the GOU NPO vocational school No. 44 in Ufa is invited to take a number of measures to improve the financial condition.
The advantages of the system are its transparency, multi-user access to the database, a wide range of documents and output forms that comply with the legislation of the Russian Federation, as well as the ability to differentiate user rights, keeping a log of accounting operations with multi-level analytics. This system allows you to automate accounting from the input of primary documents to reporting. The basic configuration of AS "Estimate" includes the following jobs, Personnel, Wages and time sheets, Cash desk, Bank and estimates, Fixed assets, food materials, IBE and General accounting.
Local boxed version for 1 place - price per copy 14560.00 rubles.
Add. workplace for a local boxed version for 1 place - the price per copy is 9360.00 rubles.
SQL-network boxed version up to 10 places - price per copy 62400.00 rubles.
Add. workstation for the SQL-network boxed version up to 10 seats - the price for a copy is 6240.00 rubles.
Total required: 92,560 rubles.
Calculate the payback period of the product:
The main activity of the organization is the provision of services for the lease of space and distribution - the supply of office equipment and consumables, and as a result, stocks in the assets of the balance sheet amount to 17.7%, receivables for services rendered 56.2%. At the end of the year, non-liquid reserves were formed in the composition of reserves, which began to amount to 4%. In the composition of accounts receivable, the debt of buyers and customers amounted to 51.9%.
As part of production costs, the lion's share is the cost of maintaining vehicles (5,000 thousand rubles/month) and the lease of expensive fixed assets (2,000 thousand rubles/month). The analysis revealed that two vehicles used to provide services to the department of automatic telephone exchange and communication lines are not used for their intended purpose. At the conclusion of the contract for the maintenance of motor vehicles of this department, there was a need for night duty of cars, but later such a need disappeared, and the cars continue to work. The costs of maintaining cars cost the organization 2,400 thousand rubles. rub.- they are unreasonable and entail an increase in cost. Also, the cost increase is also affected by the rental of expensive equipment (servers and communication equipment), which are obsolete at the moment and are no longer used. The cost of renting such equipment is (12,000 thousand rubles/month). We recommend the management of the enterprise to reduce such costs in the following way:
Termination of the contract for the maintenance of vehicles;
Return of the leased equipment to the lessor due to obsolescence and non-use in the course of the organization's work.
The reduction of these costs will lead to a reduction in the cost of production by 9% (from 175,705 thousand rubles to 158,305 thousand rubles), then the tax profit will be 87,687 thousand rubles instead of 73,287 thousand rubles. rub.Next, profit optimization measures are based on cost recovery measures. Of no small importance to the financial result of the enterprise is such a direction of activity as distribution. From the analysis of the cost and revenue from the sale of goods and services, it can be seen that the sale of goods in the total cost is 26%, and in revenue - 20%, which means that the company spends more on maintaining this type of activity than it receives, and the gross profit is only 4,524 thousand rubles. The reason for this discrepancy is a small margin on goods sold - it is 8%. For this reason, we recommend:
Increase the margin on goods sold up to 14%, by researching the supplier market and finding suppliers with the lowest cost of goods;
Change the motivation of the sales department staff (from motivation for the number of contracts concluded and the volume of goods sold to motivation from increasing the markup of goods and searching for the “best” suppliers).
Communication is one of the new directions of the company's activity. The provision of communication services is implemented so far for only 10% of the total revenue of the enterprise, while the costs are 20%. This situation of the organization has developed as a result of the transition to more modern technologies for the provision of these services, which in turn require the replacement of obsolete equipment and staff training. In this regard, the management of the organization is recommended to attract additional volumes to cover 10% of the costs of maintaining the ATS department and communication lines. These volumes can be attracted both by finding new customers for the activities of the institution, and by attracting a short-term loan for the development of communications.
As a result of the proposed activities, the institution will receive:
Decrease in the total cost of inventories by 4,862 thousand rubles. at the expense of write-off and sale of a part of illiquid assets;
Reducing the organization's receivables by 30% by changing the terms of contracts in terms of collecting payment for services;
Increase in sales revenue by 16% due to an increase in the markup on goods sold (6%) and an increase in the sales market for services (10%);
Cost reduction by 9% due to reduction of vehicle maintenance and equipment rental costs.
Then the total sales proceeds will be 285,350 thousand rubles. rub., and the cost of 157 161 thousand. rub., as a result, the gross profit of the institution will increase by 54,901 thousand rubles or by 40%. In addition, the liquidity indicators of the institution's balance sheet, the main indicators of its business activity and profitability will improve.
The receivables turnover ratio will be:
KO dz early = 285 350 / 26 068 = 10,9
The duration of one turnover of receivables, in days
P dz con = 270/ 10,9 = 24,7
Thus, it is possible to reduce the duration of one turnover by 23 days.
The inventory turnover ratio will be:
KO s con =157 161 / 8 999 =17,5
The duration of one turnover of stocks, in days:
P s con = 270 / 17,5 = 15,4
Thus, it is possible to reduce the duration of one turnover by 5 days.
General changes in the balance sheet asset will be reflected in the following ratios:
Asset turnover ratio:
KO a con = 285 350 / 73 287 = 3,89
The duration of one turnover of assets, in days:
P a con = 270 / 3,89 = 69,4
Current assets turnover ratio:
KO oa con = 285 350 / 64 992 = 4,39
The duration of one turnover of current assets, in days:
P oa con = 270 / 3,79 = 61,5
Profitability of sales by profit from sales:
R con = 83 848 / 285 350 = 0,29
Thus, the profit attributable to 1 rub. sold products increase by 17 rubles.
Based on the calculations made, the payback period for the product for the implementation of the automated system "Estimate", developed by NPO "Krista", will be 1 year.
3.2 Improving budget financing and control over budget expenditures
It is customary to characterize the current state of budgetary financing of education in terms of the exclusive lack of allocated funds for the normal functioning of educational institutions.
Priorities in financing specific items of expenditure are determined as follows:
Salary;
Scholarship;
Transfers;
Payment of utility services;
other types of expenses.
Such an assessment of the distribution of the importance of providing expenses is due to the fact that the current legislation has established a fairly large area of state responsibility for ensuring a certain level of funding for education:
Allocation of at least 10% of the national income for the needs of the development of education, including at least 3% of the expenditure part of the federal budget for higher professional education;
Determining the level of remuneration of workers in education, depending on the level of remuneration in industry;
Establishment of additional payments, allowances inherent only to education workers.
The fulfillment of all obligations assumed by the state requires an increase in appropriations for education only from the federal budget, according to various estimates, by 2-4 times, which is obviously impossible. Thus, the budget in relation to the field of education is in a state of "overstrain".
The procedure for financing education established by the Budget Code of the Russian Federation has some contradictions with the current legislation on education. This reduces the efficiency of the use of budgetary funds, leads to significant transaction costs (i.e., the costs associated with ensuring the movement of budgetary funds "through the instances" of the budgetary process - the maintenance of the treasury bodies, paperwork, a decrease in the speed of movement of money, the costs of monitoring compliance with budgetary appointments etc.)
The normative and methodological base of budget financing of education is mainly based on documents and materials developed for the conditions of a planned-directive economy and the absence of a pronounced budget deficit. The underfunding of education as a whole is being replaced by a slightly different concept of “lack of funding for individual items”. A “crafty situation” is being created, when money for education seems to be allocated, but the founder does not seem to be interested in how it is possible to maintain the stability of the system.
The legislative framework that determines the mechanism for budgetary financing of education does not contain a mechanism that would allow solving emerging private financing issues from a unified position, guided by a single criterion - the goals for which budgetary funds are directed. The targeted nature of spending budgetary funds is based solely on compliance with the established budget assignments within the framework of the economic budgetary classification, which does not contribute to the economy and, consequently, increase the efficiency of the use of budgetary funds.
All this suggests that the budget policy of the state, more precisely, of the financial authorities, is aimed primarily at solving the problems of accounting and controlling the use of budget funds, and not at solving the problems of ensuring the activities of the education sector.
The solution to these and other specific problems of budget financing is seen in two main areas:
Improving the regulatory and methodological framework for budgetary financing of education;
Further development and improvement of the organizational and economic mechanism for the functioning of the education system.
Within the framework of the first direction, it is necessary to streamline the budget legislation, providing for:
Transfer of the right to approve the summary estimate of income and expenses of an educational institution to the head of this institution (the procedure for coordinating expenses within the institution is established by the charter, decision of the academic council, etc. by an open procedure);
Inclusion of budget recipients in the procedure for developing a draft budget. This is due to the fact that both the current procedure for the distribution of budgetary funds and the requirement established by law for the transition to funding standards should provide for the objectively established features of individual educational institutions related to their profile, material base, territorial location and other factors that cannot be fully taken into account by the main managers of budgetary funds that make up the draft budget;
Bringing notices of budgetary commitments and limits of budgetary appropriations in one line;
Granting the right to budget recipients to spend budget funds within the total amount of funding, independently determining their distribution according to economic classification items;
Preservation for the budgetary institution of the balance of funds reasonably formed as of December 31 of the current year on the account of the budgetary institution.
Now it is difficult to determine directions for further improvement of organizational and financial mechanisms in the education system. They are determined by too many factors, and the consequences of changes of this kind may be too uncertain. One thing is clear, it is necessary to abandon the practice of centralized planning of structural and organizational reforms in the field of education, placing the main emphasis on the gradual launch of self-regulation mechanisms.
The main approaches to the organizational and economic reform of the vocational education system can be formulated as follows:
Restructuring of existing financial flows aimed at their more efficient use.
- creation of conditions stimulating the development of solvent demand for training and retraining in specific professions and skill levels, as well as for obtaining additional education, i.e. formation of additional (extrabudgetary) sources of financing in this area.
Financing of educational institutions should be carried out in the following areas.
Government order.
Financing of the state order should be carried out on the basis of standards per 1 student (pupil), which will be differentiated taking into account the labor intensity and capital intensity of training in various specialties. Financing will be made without breaking down allocated funds into separate subject items. The total amount of funding for the state order will include a scholarship fund. At the same time, funds for innovations in the field of vocational education (innovation fund) are not included in the funding standards for the state order.
These funds will come to educational institutions from the federal budget in proportion to the volume of government orders they receive.
Regional order for the training of specialists is established
regions and financed from regional budgets.
Orders of enterprises and individuals for educational services are stimulated by tax incentives and, in the medium term, educational loans and educational insurance.
CONCLUSION
The importance of financial analysis as one of the main elements of the strategic management of an educational institution is difficult to overestimate. Its significance has increased since the economic freedom of educational institutions and their economic independence have been expanded.
Obviously, the result of the organization's activities as a whole depends entirely on the effectiveness of managing the financial resources of state educational institutions. If things in an institution go by themselves, and the style of management in the new market conditions does not change, then no budget funding will allow the educational institution to “keep afloat”. In the first chapter of this work, the features of the organization of financial and economic activities of a state educational institution and the features of the analysis of the financial condition of a state educational institution were considered. The main theoretical methods for conducting a financial analysis of the activities of a budgetary organization are considered, the economic essence of the coefficients used in the analysis of the financial condition of an institution is disclosed.
In the second chapter, which occupies most of the work, the state educational institution NPO vocational school No. 44 of the city of Ufa and its financial situation were investigated. In the course of the work, the real state of affairs at the enterprise was established; revealed changes in the financial condition and the factors that caused these changes.
The dynamics of changes in the indicators for assessing the property condition of the GOU NPO vocational school No. 44 in the city of Ufa allows us to judge that the amount of actual costs for the overhaul of buildings from budget sources tends to decrease, which is reflected in the growth of the wear rate of buildings and structures.
In the course of the study, the following features of the budgetary organization were identified:
1) A budgetary institution is an organization created by the state authorities of the Russian Federation to carry out functions of a non-commercial nature, therefore its main activity cannot be making a profit, but at the same time, self-supporting activities are allowed on the condition that the profits received be directed to the implementation of statutory tasks.
2) Budget financing is carried out according to the estimate and accounting is carried out according to the instructions for accounting in budgetary organizations No. 107n.
3) The use of budgetary funds for purposes not provided for by the estimate is not allowed.
4) Actual expenses as of January 1 of the next year cannot exceed the amount of budget financing
The income of a budgetary organization is made up of budgetary funds and extrabudgetary funds, tk. in modern conditions, budgetary organizations are forced to independently seek additional sources of funding, providing paid services and performing various kinds of work.
In the course of the study, the features of the analysis of the activities of a budgetary organization were identified :
1) The non-commercial nature of their activities and the costly principle of financing do not imply the formation of a positive financial result.
2) Organizations are forced to spend resources not so much in accordance with the actual need for them, but based on the amount of allocated funds.
3) The analysis is carried out in order to establish how efficiently budgetary funds are used and whether the quality and volume of services provided to the population or other business entities correspond to the costs incurred by the state for their provision.
4) The analysis of financing involves the study of the provision of the institution with budgetary funds, as well as the completeness of their use.
5) To do this, the planned financing is compared with the actual one, and the received amounts of budget funds are compared with the cash costs of the institution.
6) The main source of information in this case is the "Report on the execution of the cost estimate form No. 2".
GOU NPO vocational school No. 44 of the city of Ufa, according to the Charter, for the implementation of the main tasks, has the right to:
Independently, taking into account state educational standards, develop, adopt, implement educational programs for primary vocational education on the basis of basic general and secondary general education;
Develop and approve the curriculum, annual calendar study schedule and class schedule; choose forms, means and methods of training and education within the limits determined by the Law of the Russian Federation "On Education" and the Law of the Republic of Bashkortostan "On Education";
Independently choose the system of assessments, forms, order and frequency of intermediate certification of students.
An institution has the right to carry out entrepreneurial and other income-generating activities only insofar as this serves to achieve the goals and types for which it was created.
The institution has the right to carry out the following types of entrepreneurial and other income-generating activities:
1) provide additional educational services (on a contractual basis), including for a fee, outside the main educational programs of primary vocational education that determine the status of the Institution: sports and recreation services (gym);
2) provide services for the operation of a catering unit (canteen):
3) attract additional sources of finance and material resources for the implementation of its statutory activities;
4) sell their own products made by training workshops, works and services performed by the Institution;
5) to hold charitable events in the manner prescribed by the legislation of the Russian Federation and the Republic of Bashkortostan;
6) conduct other income-generating non-sales operations that are not directly related to the own production of products, works, services provided for by this Charter and their sale;
7) establish direct links with foreign organizations.
An analysis of the structure of budget revenues of the GOU NPO vocational school No. 44 in the city of Ufa showed that the financial support for the activities of this organization is formed at the expense of the budget of the Republic of Bashkortostan on the basis of the approved budget of income and expenses.
The indicators of business activity tend to decrease, which indicates a decrease in the efficiency of the use of financial resources of the State Educational Institution of NGOs of Vocational School No. 44 of the city of Ufa.
The above trends indicate an urgent need for the leadership of the State Educational Institution of NGOs of Vocational School No. 44 of the city of Ufa to pay attention to assessing the financial condition of the institution.
It must be said that an unreasonably high level of inventories, which significantly affects the overall turnover of the company's assets; the inflexible policy of settlements with the customer and the client on the terms of mutual benefit, including, in particular, a system of discounts - all this speaks of inept capital management. The analysis also showed that the return on equity decreased in the reporting year. This caused a decrease in the return on each ruble of invested funds over the past year. The return on assets in 2009 decreased by 11% compared to 2008.
There is a trend towards a decrease in financial stability. Therefore, in order to stabilize the financial condition of the institution at least to the level of previous years, it is proposed to take the following measures to optimize the financial and economic activities of the institution in question:
In order to increase income from paid educational activities, it is proposed to carry out a number of activities:
- Develop an advertising campaign to promote educational services GOU NPO vocational school No. 44 of the city of Ufa;
Carry out educational work among school graduates and persons registered with employment centers and labor exchanges;
organize a day open doors, within which to conduct presentation classes on commercial courses.
In order to increase voluntary donations and contributions, it is recommended to develop and implement a PR campaign to attract charitable organizations in the city of Ufa and the Republic of Belarus. New business conditions require the introduction of modern computer technology and processing of accounting and financial information. In order to avoid complicating financial analysis, reducing the efficiency of making managerial decisions and increasing the likelihood of errors in reporting documentation, it is proposed to introduce the automated accounting system "Estimate", developed by NPO "Krista".
The above activities will improve the financial activities of the State Educational Institution of NGOs of Vocational School No. 44 in the city of Ufa, and receive additional extra-budgetary sources of funding.
BIBLIOGRAPHY
1. Budget Code of the Russian Federation dated 31.07.98. No. 145-FZ // Information and legal database "Consultant - plus".
2. tax code Russian Federation. Part 1. - M., 1998.
3. Order of the Ministry of Finance of Russia dated 30.12.99. No. 107n "On approval of the Instructions on accounting in budgetary institutions" // Information and legal database "Consultant - plus".
4. Federal Law “On Education” (as amended by Federal Law No. 12-FZ of January 3, 1996)
5. Federal Law "On the Federal Budget for 2004" of December 10, 2003
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APPENDIX A
The structure of the budget system of the Russian Federation
APPENDIX B
Estimate of a budgetary institution
I approve in the amount of 3027 thousand rubles.
Including payroll 1178 thousand rubles.
EXPENDITURE ESTIMATE for 2009.
Institution: Vocational School No. 44 in Ufa
Full address: Ufa, st. Ukhtomsky, 29
Periodicity: annual
Type of estimate: individual
| Economic classification of expenses | Calculated by institution | Approved | |||||
| Article title | KBK | Total for a year | including quarters. | ||||
| 1 | 2 | 3 | 4 | ||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| OPERATING EXPENSES | |||||||
| Salary of Employees | 1178,0 | 1178,0 | 294,5 | 294,5 | 294,5 | 294,5 | |
| Accrual on UST payroll | 454,0 | 454,0 | 113,0 | 114,0 | 114,0 | 113,0 | |
| Purchasing supplies and consumables | 294,8 | 294,8 | 73,7 | 73,7 | 73,7 | 73,7 | |
| Payment for fuel | 34,0 | 34,0 | 8,5 | 8,5 | 8,5 | 8,5 | |
| Other expendable materials and supplies | 260,8 | 260,8 | 65,2 | 65,2 | 65,2 | 65,2 | |
| Business trips and business trips | 100,0 | 100,0 | 25,0 | 25,0 | 25,0 | 25,0 | |
| Payment for transport services | 336,5 | 336,5 | 84,125 | 84,125 | 84,125 | 84,125 | |
| Payment for communication services | 144,504 | 144,504 | 36,126 | 36,126 | 36,126 | 36,126 | |
| Payment of utility services | 205,5 | 205,5 | 86,975 | 15,775 | 15,775 | 86,975 | |
| Other current expenses | 313,696 | 313,696 | 78,424 | 78,424 | 78,424 | 78,424 | |
| Payment for current equipment repairs | 63,0 | 63,0 | 15,75 | 15,75 | 15,75 | 15,75 | |
| Payment for current repairs of buildings and structures | 72,0 | 72,0 | 18,0 | 18,0 | 18,0 | 18,0 | |
| Other current expenses | 178,696 | 178,696 | 44,674 | 44,674 | 44,674 | 44,674 | |
| Total operating expenses | 3027,0 | 3027,0 | 792,0 | 722,0 | 722,0 | 791,0 | |
| Total expenses according to the estimate | 3027,0 | 3027,0 | 792,0 | 722,0 | 722,0 | 791,0 | |
APPENDIX D
Unified tariff scale for remuneration of public sector employees:
The tariff system of remuneration of employees of the public sector is based on the Unified Tariff Scale, approved by the Decree of the Government of the Russian Federation of October 14, 1992 "On Differentiation in the Levels of Remuneration of Employees of the Public Sector on the Basis of the Unified Tariff Scale". The Unified Tariff Scale (ETC) is a unified tariff scale for the remuneration of workers and employees. It covers all groups of employees of institutions, organizations and enterprises that are on budget financing (with the exception of representative and executive authorities). It contains 18 bits. Previously, the ratio of tariff categories of this tariff scale was set at 1:10.07, i.e., wages for the highest XVIII category exceeded wages for the first (lowest) category by 10.07 times. However, from December 1, 2001, the ratio between the tariff rates (salaries) of the first and eighteenth categories of the Unified tariff scale for remuneration of employees of public sector organizations was set at 1 to 4.5.
The size of the tariff rate of the 1st category is established by the Government of the Russian Federation and cannot be lower than the minimum wage (minimum wage). With an increase in the minimum wage, the Government of the Russian Federation issues a corresponding decree on an increase in UTS tariff rates.
Each category of the grid corresponds to a tariff coefficient, which shows how many times the tariff rates of workers of the second and subsequent categories are higher than the rates of workers of the first category. These coefficients increase with an increase in the tariff category (from 1 to 4.5). Currently, the tariff coefficients for calculating the remuneration of employees of federal state institutions are established by the Decree of the Government of the Russian Federation dated April 29, 2006 No. 256 “On the size of the tariff rate (salary) of the first category and on inter-digit tariff coefficients of the Unified tariff scale for remuneration of employees of federal state institutions ".
Although the term "extrabudgetary sources" does not seem to be entirely correct, because according to Art. 41, 42 of the RF BC, the income of a budgetary institution received from entrepreneurial and other income-generating activities, including from the provision of paid services, is the income of the relevant budget, given the nature of their income, they can be called in this way.
In budgetary institutions, for all types of activities, the financial result is determined, which is taken into account in the accounts of the 4th section:
401.10- "Income of the current financial year"
401.20-"Expenses of the current financial year"
401.30-“Financial result of previous reporting periods”
401.40-"Deferred income"
401.50-“Deferred expenses”
The financial statements are submitted by the institution to the state authority that exercises the functions and powers of the founder in relation to the budgetary institution. Reporting is submitted on paper and in the form of an electronic document. The day of submission of financial statements is the date of its sending through communication channels, or the date of the actual transfer of statements. The deadlines and procedure for compiling reports are established by the higher authority. Reporting is provided for by instruction No. 33n. Financial statements are compiled on the basis of the data of the general ledger and other registers of the accounting report with the obligatory reconciliation of turnovers and balances in the registers of analytical accounting, synthetic accounting. The data reflected in the annual financial statements must be confirmed by the results of the inventory. If the reporting form does not contain any indicators, then such a form is not drawn up and is not included in the compiled reporting. Provided that the indicator contains a negative value, it is reflected in the forms with a “-” sign. In the event of an error in reporting, the institution, as agreed in the parent organization, submits reports containing corrections, which must be specified in the cover letter.
The reporting includes:
Balance sheet of a state (municipal) institution (form 0503730);
Certificate of consolidated settlements of the institution (form 0503725);
Certificate on the conclusion by the institution of accounting accounts for the reporting financial year (form 0503710);
Report on the implementation by the institution of the plan of its financial and economic activities (form 0503737);
Report on commitments made by the institution (form 0503738);
Report on the financial result of the institution's activities (form 0503721);
Explanatory note to the balance sheet of the institution (form 0503760).
Form 0503730 - formation of the balance sheet of the institution as of January 1 of the year following the reporting one. The indicators are reflected in the balance sheet by type of financial support, indicators at the beginning and end of the year, and total indicators at the beginning and end of the year.
Form 0503725 - is formed by the head office and its separate subdivisions to determine intradepartmental calculations. Conducted as of April 1, July, October in terms of indicators for monetary and non-monetary settlements, cash transactions execution of the FCD plan; as of 01.01 following the reporting year for monetary and non-monetary settlements and on another reporting date set by the parent institution.
Form 0503710- is drawn up once a year on January 1 of the year following the reporting year in the context of activities with targeted funds and activities for the provision of works and services. The certificate is formed on the basis of analytical accounting data.
Form 0503737- is compiled by the institution in the context of types of financial support: own income, subsidies for the performance of government tasks, subsidies for other purposes, budget investments, funds for compulsory medical insurance.
Form 0503738- is compiled and submitted based on the results of the six months and the year, i.e. on 01.07. and on 01.01. The data in the report are reflected before the final operations for closing accounts and before the transfer of indicators for authorizing expenses on obligations assumed by the budget - information on concluded contracts.
Form 0503721- is drawn up on 01.01. The indicators are reflected in the context of types of activities with targeted funds, activities for the provision of works, services, funds in temporary disposal, and results. Indicators.
Form 0503760- is drawn up by the institution in the following sections:
Organizational structure of the institution;
The results of the institution's activities;
Analysis of the institution's report on the implementation of the institution's activity plan;
Analysis of the institution's reporting indicators;
Other questions of activity of establishment.
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CONTENTS
Introduction
Chapter 1. Principles of organizing accounting in budgetary organizations of the Russian Federation
1.1 The budget system of the Russian Federation
Chapter 2
2.1 a brief description of Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Perm Territory
Chapter 3
3.2 Budgeting for 2016 on the example of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 8 for the Perm Territory
Conclusion
List of used literature
Applications
INTRODUCTION
The relevance of the topic is determined by the fact that the most important condition for the effective functioning of the national economy is the rational and economical use of state budget funds allocated for the maintenance of non-production sectors.
In the economic complex of the country there are a significant number of federal tax services that receive funds from the state budget.
Budgetary organizations are important subjects of the economy in any economic system and in any model of government.
The development of the economic and social sphere is also characterized by a significant increase in the role of budgetary institutions. The result of their activity characterizes the usefulness of the work they have done and represents the process of providing services to the general population.
A comprehensive analysis of the activities of budgetary organizations contributes to a more efficient use of funds allocated for the maintenance of the non-productive sphere. In this regard, the effective management of budgetary institutions and the rational use of both budgetary and extrabudgetary funds causes an objective need to organize an analysis of the indicators of their financial and economic activities.
The aim of the work is to analyze the financial statements of a budgetary organization for making management decisions and develop recommendations for improving the system for organizing the finances of the object under study.
The objectives of this final qualification work are:
1. Study of the theoretical and methodological basis for the functioning of a financial and budgetary organization.
2. Conducting an analysis of the effectiveness of making managerial decisions on managing the finances of a budgetary organization on the example of the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory
3. Development of a direction for improving the adoption of managerial decisions by the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory.
The object of the study is the financial management of a budgetary organization.
The research base for the final qualification work is the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory.
The subject of the study is the cost and income estimates of the Interdistrict Federal Tax Service of Russia No. 8 for the Perm Territory.
The theoretical methodological basis of the study is:
1) Normative - legal and legislative acts regulating the activities of budgetary organizations.
2) Modern methodological techniques and methods for quantitative and qualitative analysis of financial and economic activities.
3) Monographic and educational literature on the issues under study.
4) Publications in specialized publications on this subject.
5) Accounting data of the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory.
The second chapter analyzes the financial and economic activities of the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory.
In the third chapter, the author develops a budget estimate for 2011-2013, presents calculations for the budget estimate for 2011, in the budgets of 2012-2013. calculations are made in a similar way, so they are omitted in the final qualifying work.
The structure of the final qualification work is represented by an introduction, three chapters, a conclusion, a list of references, twenty-nine tables, one figure.
CHAPTER 1
1.1 The budget system of the Russian Federation
Determining the essence, role and place of the budget in the reproduction system serves as the main methodological point in the development of the theory of budget planning and the use of its results in the creation and improvement of the budget system. The essence of the budget cannot be considered outside of specific economic conditions, since it depends on the system industrial relations, of one or another mode of production and is determined by it.
The budget represents, expressed in specific indicators, goals, alternatives for achieving goals, the consequences of the emergence of alternatives on goals, the actual results of the implementation of managerial decisions, deviations from planned results. It can also be defined as the decision-making process by which an entity evaluates the feasibility of inflows and outflows of assets. [8, 70s.]
In the Russian Federation, the budget period, that is, the time of the budget execution process, is set from January 1 to December 31, therefore, it coincides with the calendar year. The duration of the budget process is much longer than the budget period, since the budget process includes the time required for budget planning, subsequent budget control and other actions. At this level, the concept of "budget", as the Federal plan of the state, arises.
The main manager of budgetary funds is an executive body that has the right to distribute funds between managers and recipients of budgetary funds. He prepares a list of budget expenditures for budget managers and budget recipients, communicates notifications of budget assignments to them, approves income and expenditure estimates for them, changes, if necessary, the distribution of funds between the articles of the budget approved for them, monitors the rational, targeted use of budget funds by the budget recipient .
The manager of budgetary funds is an executive authority that distributes funds among budget recipients, it brings notifications of budget allocations to them, approves estimates of income and expenses of budget recipients, and controls the targeted use of budget funds by them.
A budget recipient (budgetary institution) is an organization created by an executive authority to carry out non-commercial functions (management, defense, social and cultural events, etc.) and financed in an estimated manner from the budget or extrabudgetary funds.
Control and Accounts Bodies (Accounts Chamber of the Russian Federation, Chambers of Control and Accounts of the constituent entities of the Russian Federation and municipalities) exercise control over the execution of the relevant extra-budgetary funds, conduct an external audit of reports on the execution of budgets and extra-budgetary funds.
All the authorities and institutions listed above are participants in the budget process.
Drawing up a draft budget is the prerogative of the Government of the Russian Federation, the executive authorities of the constituent entities of the Russian Federation and municipalities. On their instructions, the draft budget is developed by the Ministry of Finance of the Russian Federation and territorial financial authorities. Draft territorial budgets are drawn up by the financial authorities of the constituent entities of the Russian Federation and municipalities.
In the course of drafting the budget, in the event of an imbalance in revenues and the minimum necessary expenditures of territorial budgets, the territorial executive authority submits to the higher executive authority necessary calculations to justify the size of the norms for deductions from regulatory revenues, subsidies, subventions, the list of income and expenses to be transferred from the higher budget, as well as data on changes in the composition of objects subject to budget financing.
The main planning document of the budgetary sphere is the estimate of income and expenses. Institutions financed in the budgetary order are called budgetary.
These are schools, kindergartens and nurseries, higher and secondary specialized educational institutions, vocational schools, research organizations, health care, social security, physical education institutions, etc.
The need for funds of a budgetary institution is reflected in the cost estimate, which is the main planned financial document. On the basis of the approved budget, budgetary institutions receive funds to carry out their activities.
Accounting in budgetary institutions provides a reflection of all operations related to the execution of budget expenditure estimates, estimates for special means and summarizing accounting and reporting data.
1.2 Features of accounting of budgetary organizations
Features of accounting in institutions of the non-productive sphere are determined by the legislation on the budget structure and the budget process. Instructions for accounting in institutions and organizations that are on the budget, approved by order of the Ministry of Finance of the Russian Federation of February 10, 2006 No. 25n and others regulations containing instructions on accounting and reflecting in the balance sheet the operations of institutions and organizations that are on the budget in various areas of their activities.
Since the funds are received from the budget and they do not need to be earned, but have to be worked out, the accounting department in budgetary organizations has mainly control functions that should be organically linked to all accounting work, registration, acceptance and processing of documents.
Accounting in institutions of the non-productive sphere, being integral part unified system economic accounting, provides a continuous and continuous reflection of all operations related to the execution of budget expenditures, as well as extra-budgetary funds, the share of which should increase as a result of self-supporting activities.
To ensure the full and timely receipt of income and the use of budget funds for their intended purpose, it is required proper organization accounting for budget execution. Here we are not talking about profit and profitable production: you need to accurately fulfill the functions laid down in the budget and spend budgetary (estimated) funds for their intended purpose. In this respect, budget accounting differs from accounting in a free economy enterprise. In this way, Accounting execution of the budget and cost estimates of budgetary institutions is called budget accounting.
Budget accounting is carried out in accordance with the existing budget structure in the country. The direct execution of the budget is entrusted to the Federal Treasury of the Russian Federation, which was established in accordance with the Decree of the President of the Russian Federation of December 8, 1992 No. 1556 “On the Federal Treasury”. By order of the Ministry of Finance No. 25n dated February 10, 2006, it was established that Budget accounting is an orderly system for collecting, registering and summarizing information in monetary terms on the state of financial and non-financial assets and liabilities of the Russian Federation, constituent entities of the Russian Federation and municipalities (state authorities, bodies management of state non-budgetary funds, management bodies of territorial state non-budgetary funds, local governments and budgetary institutions created by them (and operations leading to a change in the above assets and liabilities.
Budget accounting is carried out in accordance with the Federal Law "On Accounting", budget legislation, other regulatory legal acts of the Russian Federation and Instruction on Budget Accounting No. 25n.
The new business conditions allow: the pooling of funds coming from various sources.
Budgetary organizations have been granted broad rights in terms of attracting extrabudgetary funds through self-supporting and commercial activities to provide paid services to the population and perform work under contracts with enterprises and organizations, lease and sell real estate (primarily non-residential premises).
However, self-supporting and commercial activities should not be carried out to the detriment of statutory activities financed from the budget.
At the same time, the problem of accounting in institutions of the non-productive sphere is heterogeneous, since it is determined by a specific type of activity.
Timely, complete and reliable reflection of all operations on the balance sheet of the institution allows the heads of institutions to make informed management decisions, analyze the work of institutions, implement and control the targeted spending of funds on the basis of the approved estimate, and identify illegal costs. To accomplish these tasks, accounting is carried out. The legislative framework for the preparation of financial statements of budgetary organizations, an instruction was established “On the procedure for compiling and submitting annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation”, approved by Order of the Ministry of Finance of the Russian Federation dated August 24, 2007 N 72n.
1.3 General provisions for the preparation of reports of budgetary organizations
The main managers, managers, recipients of budget funds, administrators of budget revenues, bodies organizing the execution of budgets, bodies providing cash services for the execution of budgets, draw up and submit annual, quarterly and monthly reports on the execution of budgets of the budget system of the Russian Federation in accordance with the forms in accordance with the annexes to the Instruction No. 72n.
Budget reporting is provided on paper and (or) in the form electronic document, with presentation on electronic media or by transmission via telecommunication channels in the manner established by the main manager of budget funds, the body organizing budget execution, and the body providing cash services for budget execution, with mandatory information security in accordance with the legislation of the Russian Federation.
Budget reporting is signed by the head and chief accountant of the chief manager, manager, recipient of budget funds, administrator of budget revenues, body organizing budget execution, body providing cash services for budget execution. Budget reporting forms containing planned and analytical indicators, in addition, are signed by the head of the financial and economic service.
In the case of conducting budget accounting on a contractual basis by a specialized organization or a centralized accounting department, budget reporting is signed by the head of the serviced institution, the head and chief accountant of a specialized organization, a centralized accounting department that carries out budget accounting and generates budget reporting.
In the case when the data for individual indicators do not have a numerical value, the corresponding columns are filled with a dash.
If according to budget accounting the indicator has a negative value, then in the budget reporting in the cases provided for by this Instruction, this indicator is reflected in a negative value - with a minus sign.
Budget reporting is compiled on an accrual basis from the beginning of the year in rubles with an accuracy of the second decimal place after the decimal point.
The recipient of budget funds submits budget reports to his superior manager (chief manager) of budget funds within the time limits established by him.
The chief manager (manager) of budget funds, on the basis of the budget reports submitted by the recipients of budget funds, draws up consolidated budget statements and submits them to the body organizing the execution of the relevant budget (chief manager) within the time limits established by him.
The body organizing the execution of the budget, on the basis of the submitted consolidated budget reports of the main spending of budget funds, draws up a consolidated budget report on the execution of the budget and submits it to the body organizing the execution of the budget, authorized to generate reports on the execution of the corresponding consolidated budget, within the time limits established by it.
The balance sheet of a budgetary institution is built on a one-sided form, that is, the entire asset goes first, and then the liability.
Conclusion for 1 chapter
The budget represents goals expressed in specific indicators, and alternatives for achieving goals, the consequences of the emergence of alternatives for goals, the actual results of the implementation of management decisions, deviations from planned results. It can also be defined as the decision-making process by which an entity evaluates the feasibility of inflows and outflows of assets.
Budget accounting is carried out in accordance with the existing budget structure in the country. The direct execution of the budget is entrusted to the Federal Treasury of the Russian Federation, which was established in accordance with the Decree of the President of the Russian Federation of December 8, 1992 No. 1556 “On the Federal Treasury”. Budget accounting is carried out in accordance with the Federal Law "On Accounting", budget legislation, other regulatory legal acts of the Russian Federation and Instruction on Budget Accounting No. 25n.
Budget reporting is prepared for the following dates: monthly - on the first day of the month following the reporting one, quarterly - as of April 1, July 1 and October 1 of the current year, annual - on January 1 of the year following the reporting one. The reporting year is a calendar year - from January 1 to December 31 inclusive. Monthly and quarterly reports are interim and are compiled on an accrual basis from the beginning of the current financial year.
Budget reporting is provided on paper and (or) in the form of an electronic document, with presentation on electronic media or by transmission via telecommunication channels in the manner established by the main manager of budget funds, the body organizing budget execution, and the body providing cash services for budget execution , with mandatory information security in accordance with the legislation of the Russian Federation.
Chapter 2
2.1 Brief description of the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory
Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory is a territorial body of the Federal Tax Service and is part of a single centralized system tax authorities.
The Inspectorate is directly subordinate to the Office of the Federal Tax Service of Russia for the Perm Territory and is controlled by the Federal Tax Service of Russia and the Office.
The inspectorate has an abbreviated name: Interdistrict IFTS of Russia No. 8 for the Perm Territory (hereinafter referred to as the Inspection).
The legal address of the Interdistrict IFTS of Russia No. 8 for the Perm Territory: Settlement Svetly, st. Promyshlennaya, 21. Index: 618124
The Inspectorate is a territorial body exercising the functions of control and supervision over compliance with the legislation on taxes and fees, over the correctness of the calculation, completeness and timeliness of paying taxes and fees to the relevant budget, in cases provided for by the legislation of the Russian Federation, over the correctness of the calculation, completeness and timeliness of the payment other obligatory payments to the relevant budget, as well as for the production and turnover ethyl alcohol, alcohol-containing, alcoholic and tobacco products and for compliance with the currency legislation of the Russian Federation within the competence of the tax authorities.
The Inspectorate carries out state registration of legal entities, individuals as individual entrepreneurs, peasant (farm) enterprises, represents in bankruptcy cases and in bankruptcy proceedings claims for the payment of mandatory payments and claims of the Russian Federation for monetary obligations.
In its activities, the Inspectorate is guided by the Constitution of the Russian Federation, federal constitutional laws, federal laws, acts of the President of the Russian Federation and the Government of the Russian Federation, international treaties of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation, legal acts of the Federal Tax Service of Russia, regulatory legal acts of the authorities of the constituent entities of the Russian Federation Federation and local self-government, adopted by them within their powers on taxes and fees, Regulations.
The Inspectorate carries out its activities in cooperation with territorial bodies of federal executive bodies, executive bodies of constituent entities of the Russian Federation, local governments and state non-budgetary funds, public associations and other organizations.
The Inspectorate exercises the following powers in the established field of activity:
1. exercises control and supervision over:
Compliance with the laws of taxes and fees,
· Actual volumes of production and sale of ethyl alcohol, alcoholic and alcohol-containing products;
· Implementation of foreign exchange transactions by residents and non-residents who are not credit institutions;
Compliance with the requirements for cash registers, the procedure and conditions for its registration and use, as well as the completeness of accounting for cash receipts;
conducting lotteries, including for the intended use of proceeds from lotteries;
2. carries out:
· state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) enterprises;
installation and sealing at enterprises and organizations engaged in the production of alcohol, control alcohol-measuring devices, and in organizations producing alcoholic products - meters for measuring the volume of these products;
3. registers in the prescribed manner:
§ commercial concession agreements;
§ cash register equipment used by organizations and individual entrepreneurs in accordance with the legislation of the Russian Federation;
4. leads in due course:
§ registration of taxpayers in the jurisdictional territory;
§ Unified State Register of Legal Entities (EGRLE), Unified State Register of Individual Entrepreneurs (EGRIP) and Unified State Register of Taxpayers (EGRN);
§ recording (for each taxpayer and type of payment) the amounts of taxes and fees payable and actually received by the budget, as well as the amounts of penalties, tax sanctions;
5. submits the information contained in the Unified State Register of Legal Entities, Unified State Register of Legal Entities and Unified State Register of Legal Entities, in accordance with the legislation of the Russian Federation;
6. informs taxpayers free of charge (including in writing) about applicable taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, the powers of tax authorities and their officials, and also provides forms tax reporting and explains how to fill them out;
7. carry out, in accordance with the procedure established by the legislation of the Russian Federation, the return or offset of overpaid or overcharged amounts of taxes and fees, penalties and fines;
8. adopts, in accordance with the procedure established by the legislation of the Russian Federation, decisions on changing the terms for the payment of taxes, fees and penalties;
9. recover in the established manner arrears and penalties on taxes and fees, bring claims to the courts for the recovery of tax sanctions from persons who have committed violations of the legislation on taxes and fees, as well as in other cases established by the legislation of the Russian Federation;
10. represents, in accordance with the legislation of the Russian Federation on insolvency (bankruptcy), the interests of the Russian Federation in respect of mandatory payments and (or) monetary obligations;
11. carry out, in accordance with the established procedure, verification of the activities of legal entities and individuals in the established field of activity;
12. performs the functions of a recipient of federal budget funds provided for the maintenance of the Inspectorate and the implementation of the functions assigned to it;
13. ensures, within its competence, the protection of information constituting state and tax secrets;
14. organizes the reception of citizens, ensures timely and complete consideration of citizens' appeals, makes decisions on them and sends answers to applicants within the period established by the legislation of the Russian Federation;
15. organize professional training of employees of the Inspectorate's staff, their retraining, advanced training and internships;
16. Carries out, in accordance with the legislation of the Russian Federation, work on the acquisition, storage, accounting and use of archival documents formed in the course of the activities of the Inspectorate;
17. ensure the introduction of information systems, automated workplaces and other means of automation and computerization of the work of the Inspectorate;
18. holds tenders in accordance with the established procedure and concludes state contracts for placing orders for the supply of goods, performance of work, provision of services for the needs of the Inspectorate;
19. performs other functions provided for by federal laws and other regulatory legal acts.
The inspection is headed by a head appointed to and dismissed by the head of the Federal Tax Service of Russia.
In accordance with the civil legislation of the Russian Federation, the Inspectorate, on its own behalf, acquires and exercises property personal non-property rights within the framework of the powers granted to it, acts as a plaintiff and defendant in court.
Financing of expenses for the maintenance of the Inspectorate is carried out at the expense of funds provided for in the federal budget.
Inspection is legal entity, has a form and a seal depicting the State Emblem of the Russian Federation with its full abbreviated name, other seals, stamps of standard forms, as well as accounts opened in accordance with the legislation of the Russian Federation.
2.2 Analysis of the provision of the tax inspectorate with financial resources
One of the most important budget expenditure items is the expenditure on the activities of financial and tax authorities, which are included in the expenditure on public administration and municipal self-government. The State Tax Service is responsible for the practical implementation of laws adopted in the state on taxes and fees. Therefore, these expenses are of paramount importance in the formation of the revenue part of the country's budget in amounts sufficient to finance the needs of the state. Relevant for tax inspectorates at the moment is to ensure the completeness of funding for the current needs of these institutions. The analysis is designed to identify the adequacy of funding, factors affecting underfunding or overfinancing, in order to make management decisions for the normal implementation of this process.
In order to fulfill the expenditure part of the budget for the reporting year, it is necessary to correctly, purposefully and economically spend the funds allocated from the budget for the maintenance of such budgetary organizations as state tax inspectorates. This is ensured by the control function, which is inextricably linked with the analysis of the activities of budgetary institutions, including such an important area as financing. An analysis of the receipt and use of financial resources allocated from the budget for certain purposes makes it possible to identify reserves for saving budgetary funds and their more rational use.
Budget execution is mainly carried out through the State Treasury (SC), which is the main manager of budget funds. In some cases, operations from a current account are carried out through a serviced bank: payment of payment requests issued by suppliers; accrual of interest by the bank for the use of funds.
The purpose of this chapter is to analyze the financing of the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory, to study and evaluate the factors of causes that affect the receipt, placement and use of financial resources of the inspection in order to determine ways to improve the efficiency of using budget funds.
In the process of analyzing the financing of budgetary institutions, the following sources of information are used:
1) an estimate of expenses of a budgetary institution and planned calculations of expenses for the maintenance of the institution for each item of the budgetary classification;
2) report on the execution of the cost estimate (form No. 2);
3) the balance sheet for the execution of the cost estimate (form No. 1) and the certificate attached to it “On the movement of funding amounts from the budget on sub-accounts 230 and 231 (140 and 143)”;
4) a report on the implementation of the plan by staff contingents for the institution (form No. 3);
5) accounting data of financing means and expenses (book of accounting of appropriations and expenses);
6) planned data, norms and norms of expenses;
7) information on financing for previous periods.
When analyzing the financing of budgetary institutions, the following methods of research are used: comparison method, grouping method, detailing method, elimination, absolute, average and relative values, logical method of analysis.
The execution of the republican budget is carried out using the software and hardware complex of the state treasury in accordance with the rules established by the Ministry of Finance. The bodies of the state treasury transfer amounts to the current accounts of funds managers for receiving funds by cash checks, payment of payment requests, payment orders accepted by the bank. The transfer of funds from the current account of the territorial body of the state treasury is carried out within the estimated appointments of the manager of funds according to the payment orders presented to them. The manager of funds, together with payment orders, submits to the territorial body of the state treasury primary documents confirming the validity of the payments made (contracts, invoices, waybills, invoices, acts of work performed, etc.).
The submitted documents must confirm the validity of the decision by the manager of funds to make payments (settlements) and be properly executed (approved, signed or accepted for execution) by the manager of funds.
Payment orders and documents confirming the validity of the payment are checked in the presence of a representative of the funds manager. The primary documents checked and accepted for execution with a mark of the territorial body of the treasury are returned to the manager of funds.
The main task of the analysis of financing is to identify the sufficiency of financial resources of budgetary organizations necessary for them to perform their functions, and to assess the completeness of their use.
As a result of the use of funds, savings or overruns of financial resources may occur. The amount of underfunding or overfinancing according to the estimate is determined based on the results of work for the year and represents the difference between the total amount of adjusted estimated appointments (column of form No. 2 “Approved for the reporting period”) and cash expenses or report column of form No. 2 “Financed for the reporting period”. The analysis uses the data of the report "On the implementation of the cost estimates of institutions" (form No. 2). This analysis is carried out according to table 2.2.
Table 2.2 - Analysis of the adequacy of allocated budget allocations
|
Article Code |
Article title |
Approved according to the estimate for the reporting period, thousand rubles. |
Funded for the reporting period |
Cash expenses |
Deviations from the estimate |
||
|
Refinanced (+) Underfunded (-), thousand rubles |
% funding |
||||||
|
Current expenses |
|||||||
|
Calculated for wages Including: Insurance contributions to the social protection fund |
|||||||
|
Including Stationery, materials and items for current business purposes |
|||||||
|
Payment for transport services |
|||||||
|
Payment for communication services |
|||||||
|
Payment of utility services |
|||||||
|
Including: Payment for current repairs of equipment and inventory |
|||||||
|
Other current expenses |
|||||||
It should be taken into account that the columns “Financed for the reporting period” and “Cash expenses” coincide, which is due to a change in the procedure for the execution of expenses of the institution through the state treasury system.
Analysis of table 2.2 shows that in the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory for 2009, underfunding was allowed for the main budget items. The main reason for the underfunding was the lack of funds in the state budget due to the difficult financial situation of the country.
The total amount of underfunding amounted to -4,067.7 thousand rubles. (97.4%), including sub-items:
Remuneration of workers and employees - in the amount of -2,785.9 (97.5%);
Accruals for wages, total -1,250.0 (96.6%).
Including the elements of expenses:
Insurance contributions to the social protection fund --1,133.3 (96.8%), insurance premiums to the Employment Promotion Fund --116.7 (90.2%);
Stationery, materials and items for current economic purposes - 0.1 (99.997%); » payment for communication services -29.9 (97.5%);
Payment for current repairs of equipment and inventory -1.8 (99.7%).
The reasons for the underfunding of funds for the remuneration of workers and employees and accruals on it are the lack of financial resources for these sub-items in the budget; reduction in the number of employees during the year; staff turnover; recruitment of young professionals with no work experience; dismissal of more qualified workers. This, in turn, negatively affects the quality of services provided.
For the rest of the sub-items, the reasons for underfunding are the lack of financial resources for these sub-items, as well as poor-quality repair of equipment and inventory, non-fulfillment or inconsistency of the amount of work performed with the estimate data, lack of spare parts, materials for repairs, forced suspension of repair work; unpaid debt on communication services. This also negatively affects the quality of services provided, the provision of institutions with materials, equipment and inventory, accounting and financial discipline; slows down work due to insufficient or lack of necessary stationery and household materials.
Insufficiency of financing by expenditure elements further exacerbates the situation in the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory, since the norms and standards of expenditures, on the basis of which budget planning is carried out, are not met.
Sufficiently funded are such sub-items as business trips and business trips; payment for transport services; Payment of utility services; other current expenses.
The analysis performed does not allow assessing compliance with the uniformity of funding throughout the year, which is necessary condition to identify hidden reasons for the availability of funding for individual items. The sources for this analysis are the following documents:
1) approved cost estimate;
2) certificates for changing the estimate (updated estimate);
3) a report on the implementation of the cost estimates of institutions (form No. 2);
4) the report “On financing and balances of funds” as of December 31, 2000, which is compiled in the automated system of the treasury bodies in the context of budget classification units with a quarterly breakdown in order to reconcile the amounts of financing, cash expenditures, recovered funds and balances of appropriations on a quarterly basis.
Let's analyze compliance with the uniformity of funding in Table 2.3.
budget system tax expense
Table 2.3 - Analysis of the uniformity of funding by quarter, thousand rubles.
|
Corrected amount |
Funded for the year (cash expenses) |
Deviation from the estimate (+, -) |
||||||||||||||
|
For the 1st quarter |
||||||||||||||||
|
For the 2nd quarter |
||||||||||||||||
|
For the 3rd quarter |
||||||||||||||||
|
For the 4th quarter |
||||||||||||||||
An analysis of financing within the year with a quarterly breakdown indicates the uneven distribution of financial resources. Thus, the total amount of underfunding amounted to -4,067.7 thousand rubles; for the 1st quarter -387.3 thousand rubles; for the 2nd --6,044.2; for the 3rd -8 307.2 thousand rubles. The deficit accumulated over three quarters was covered only in the 4th quarter in the amount of 10,670.9 thousand rubles.
There is an uneven flow of appropriations for such sub-items as business trips and business trips; payment for transport services; Payment of utility services; other current expenses. The amount of funding for these sub-items for the year amounted to 100%. For all three quarters, there is underfunding on these sub-items, which is covered in the 4th quarter. Thus, for business trips and business trips, the amount of underfunding for the 1st quarter amounted to -0.15; for the 2nd -0.15; for the 3rd -0.08 thousand rubles. For transport services, the amount of underfunding for the 1st quarter amounted to 100.0; zat2-th --100.0; for the 3rd -50.0 thousand rubles. On the utilities the amount of underfunding for the 1st quarter was -380.0; for the 2nd --380.0; for the 3rd -190.0 thousand rubles. For other current expenses, the amount of underfunding for the 1st quarter amounted to -7.0; for the 2nd -7.0; for the 3rd -3.5 thousand rubles.
Consequently, during the year the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory experienced difficulties in covering the costs of business trips, transport services, utilities and other current expenses.
During the year, budgetary institutions clarify estimated assignments. Clarification of the estimate is made in cases of changes in the minimum wage, tariffs for utilities, norms travel expenses, staffing, activity profile and mode of operation; when appropriations are reduced due to non-fulfillment of the plan for the network, states and contingents; when allocating additional appropriations for the maintenance of the institution; with a decrease in appropriations due to violations of budgetary discipline and exceeding the approved financial norms and standards identified during the audit of estimates and in other situations.
In the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory, such clarifications are substantiated by the corresponding calculations, which are submitted to the Civil Code Department for amending the cost estimate for the budget.
This situation is further aggravated by the constant underfunding due to the deficit of budget allocations. Therefore, it is necessary to analyze the rationality of the use of allocated funds. The analysis is carried out taking into account the change in the US dollar exchange rate and the consumer price index
Table 2.4 - Analysis of the rationality of the use of budgetary allocations
|
Clarification period |
Official estimate clarification |
Clarification taking into account changes in the US dollar exchange rate |
Clarification taking into account changes in the consumer price index |
Hidden underfunding (-), overfunding (+) compared to changes |
|||||||
|
Estimated amount, thousand rubles |
Adjusted amount, thousand rubles |
Deviation from the estimate (+,) (group 3 - group 2) |
Refinement coefficient (column 3/column 2) |
US dollar growth rate |
Adjusted amount, thousand rubles (group 6 + group 3) |
Price index growth rate |
Adjusted amount, thousand rubles (group 8 + group 3) |
US dollar exchange rate, thousand rubles |
consumer price index |
||
|
For the 1st quarter |
|||||||||||
|
For the 2nd quarter |
|||||||||||
|
For the 3rd quarter |
|||||||||||
|
Total for three quarters |
|||||||||||
|
For the 4th quarter |
|||||||||||
|
Just 4 quarters |
Analysis gr. 1--5 of Table 2.4 shows what is produced. clarification of estimated appropriations led to a reduction in funding for 2009 compared to the estimate for a total of 8,036.5 thousand rubles. For the first three quarters, the revision of the estimate led to a reduction in the allocated appropriations compared to the estimate by 9,594.3 thousand rubles. (--7.8%). Including: for the 1st quarter - by 3,240.7 thousand rubles. (--9.8%); for the 2nd quarter - by 183.9 thousand rubles. (--0.4%); for the 3rd quarter - by 6169.7 thousand rubles. (--12.5%). In the 4th quarter, the amount of the updated estimate increased by 1,557.8 thousand rubles. (+3.8%). The unevenness of funding throughout the year necessitates the maneuvering of financial resources provided for by the budget expenditure estimates during the year, with the least important elements expenses (travel, office supplies, current repairs of equipment and inventory, other current expenses) for the most important (wages of employees, communication services, utilities) within quarters for different quarters. In this case, we can only talk about the forced underexpenditure of funds for some elements of expenses in order to use them for other elements for the same or different periods of time.
This leads to numerous adjustments, violations of expenditure norms, imbalances in funding for certain elements of expenditure during the year included in the estimate.
In a more detailed analysis, the amounts of deviations of the updated estimate from the cost estimate are determined by element and quarterly. The data for this analysis are taken from the approved cost estimates; certificates for changing the estimate (updated estimate); books of accounting for appropriations and expenses (form No. 294); report (form No. 2); of the report on financing and balances of the fund as of December 31, 2009
Analysis gr. 1--9 of Table T2.4 shows that quarterly adjustments do not correspond to changes in the real purchasing power of the country's monetary unit and the US dollar exchange rate, which leads to hidden underfunding. The sum of the influence of these factors on the revised estimate is calculated in gr. 10--11 tab. 4.3. Thus, hidden underfunding due to the change in the US dollar exchange rate by the amount of the adjusted estimate amounted to -267,336.8 thousand rubles, and the impact of changes in the consumer price index -111,276.7 thousand rubles.
At the same time, the amount of underfunding caused by the impact of changes in the US dollar exchange rate increased compared to the 1st quarter: in the 2nd quarter - by 326%, in the 3rd quarter - by 803%, in the 4th quarter - by 976%.
The amount of underfunding caused by the impact of changes in the consumer price index increased compared to the 1st quarter: in the 2nd quarter - by 133%, in the 3rd quarter - by 256%, in the 4th quarter - by 385%.
Therefore, for a more accurate calculation of the amount of financing, it is necessary to adjust the amount of the revised estimate for the price growth index and the US dollar exchange rate.
When analyzing funding, the completeness of the use of the allocated allocations is also established. However, with the transition to the treasury system of budget execution, this analysis loses its relevance, since in this case financing and cash expenditure occur simultaneously. Consequently, the creation of a treasury system ensures tight control over financial resources.
2.3 Analysis of deviations of actual expenses from those assigned according to the estimate
The analysis of deviations of actual expenses from estimated ones is carried out in close connection with indicators of the state and development of the network, the volume of services provided by the institution to the population, the state of staff discipline and stocks of inventory items, etc. When determining their influence, the reasons for underexpenditure and overspending of budgetary funds are found. The analysis makes it possible to identify the savings obtained as a result of their rational use from the total amount of underexpenditure, and to distinguish between reasonable and unreasonable expenses.
When analyzing the use of budgetary allocations, indicators of the effectiveness of expenditures are used. At the level of individual institutions, such indicators include those that reflect the total current costs per unit of measurement of the network or volume of work (the average cost of maintaining one bed per year in a hospital, per student in school, per audit in the tax office). The average expense is calculated by the State Tax Inspectorate according to the report “On the results of the work of the IGNC on monitoring compliance with legislation on taxes and entrepreneurship” (form No. 2-N) and the report “On the implementation of the cost estimates of institutions” (form No. 2).
Analysis of the effectiveness of the use of budgetary funds is carried out in Table 2.5.
Table 2.5 - Analysis of the effectiveness of the use of budgetary allocations, thousand rubles.
|
Article Code |
Article title |
Actually |
Deviations from the estimate |
|||||
|
Amount of expense |
average per test |
Amount of expense |
Average per check |
By amount of expenses |
per check |
|||
|
Current expenses |
||||||||
|
Wages of workers and employees |
||||||||
|
Calculated for wages Including: Insurance contributions to the fund of social protection of the population |
||||||||
|
Insurance contributions to the employment promotion fund |
||||||||
|
Purchasing supplies and consumables |
||||||||
|
Business trips and business trips |
||||||||
|
Payment for transport services |
||||||||
|
Payment for communication services |
||||||||
|
Payment of utility services |
||||||||
|
Other current expenses for the purchase of goods and services Including: |
||||||||
|
Other current expenses |
||||||||
|
Number of inspections carried out |
Table 2.5 also shows that in the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory, the average level of expenses for current maintenance per one audit decreased by 98,190 rubles. In general, this is a positive development. But if we pay attention to the change in the level of expenditures for individual elements, we can conclude that the institution has not achieved an increase in the efficiency of the use of budgetary funds. A sign of this is the simple average level of stationery and household expenses by 2,030 rubles, expenses for paying for communication services - by 3,890 rubles, current expenses for the repair of equipment and inventory - by 2,450 rubles, for other current expenses - by 480 rub. At the same time, the average level of expenses for wages of workers and employees decreased by 82,230 rubles, accruals for wages - by 24,260 rubles, payment for transport services - by 490 rubles, utility costs - by 60 rubles.
The reasons for the increase in the average level of expenses are: non-compliance with the norms for the consumption of office supplies and household materials; payment of debt for the last year for communication services; misuse of funds allocated for the repair of equipment and inventory; non-compliance with the norms of expenses for repairs, poor-quality performance of repair work, violation of the terms of repairs.
The reasons for the decrease in the average level of expenses are the turnover of personnel, the increase in the level of qualification of employees, the increase in the number of inspections carried out compared to the planned ones.
The analytical value of the indicators of the average expense per check is determined by the fact that their level is used to judge the structure of expenses for the services of the Interdistrict Inspectorate of the Federal Tax Service No.
Thus, in the Interdistrict Inspectorate of the Federal Tax Service No. 8 for the Perm Territory, expenses for current maintenance increased by 6,094.3 thousand rubles, including an actual underexpenditure of funds for labor costs and charges in the amount of 494 thousand rubles. The reasons for this are understaffing and untimely funding. For the remaining elements of expenses, there are excess expenses, which is regarded as a violation of financial discipline. Its reasons are non-compliance with consumption rates and an unreasonable increase in the level of production indicators of the work of the Interdistrict Inspectorate of the Federal Tax Service No. 8.
The final conclusion, whether these trends are positive or negative, can be made by identifying the relative deviation and calculating the influence of factors. Let us compose the following multiplicative two-factor model:
FR = FR / P P, (3.1)
where FR -- actual costs;
P - the number of STI checks.
The increase in costs was due to an increase in the number of inspections carried out. This factor had an impact on the performance indicator in the amount of 123,929.9 thousand rubles. (530,233.83). The impact of the average expenditure on the costs of the institution was negative, as the average expenditure decreased in the reporting period compared to the planned one. The influence of this factor amounted to -117,828 thousand rubles. (--98.19 1200). It should be noted that the growth rate of expenses (104%) is lower than the growth rate of inspections (179%), that is, a 1% increase in inspections leads to a decrease in expenses by 42% (1.04 / 1.79 = 0.58). The increase in the number of inspections carried out compared to their planned volume had a positive impact on the implementation of the plan for the revenue part of the republican and consolidated budget by 10.2%; 104.1%, including local - by 101%, consolidated - by 102.7%.
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