Extrabudgetary activities of the educational institution: species. Regulation on extrabudgetary activities

There is an opinion that state and municipal educational institutions are firmly seated on budget subsidies. However, it is not. Very many schools and universities earn themselves. The laws of the Russian Federation provide for such a phenomenon as the non-budgetary activity of an educational institution. What it is? What kind of specificity does it carry in itself?

What is extrabudgetary activity?

What is the off-budget activity of an educational institution? The fact is that the financing of school work, provided for by state and municipal plans, in many cases is calculated on the basis of a minimum coverage of the costs with which the organization must deal. Therefore, educational institutions conduct various kinds of extra-budgetary activities to attract additional financial resources.

Forms of extrabudgetary activities

Let us consider in what forms the schools derive additional income. We note at once that the law does not impose restrictions on the choice of the educational institution of the organizational and legal form of the counterparty. Partners of the school can be commercial organizations, NGOs, individual entrepreneurs, individuals. With them, the institution enters into various kinds of agreements with the aim of acquiring additional financial or material resources, sharing it in return.

What kind of educational structures can "business" conduct? From the point of view of the law, extra-budgetary activity of the educational institution of vocational education (secondary vocational education), secondary school, lyceum, university - in general, the level of training programs does not play a fundamental role. The most important thing is that the relevant prescriptions mentioned in the relevant laws be fulfilled.

Is the state institution able to conduct business?

Yes maybe. In accordance with the Federal Law "On Education", the non-budgetary activities of the university, school and other educational institutions can be of a commercial nature. But only if such activities correspond to the organization's charter, that is, they ensure achievement of the main objectives of the activity. At the same time, the institution that established the institution has the right to establish a ban on entrepreneurial activities, if the main profile of the work of the school or university is damaged. What is it about? What kind of activity can be in state and municipal educational organizations? Experts most often cite the following areas of extrabudgetary activity as an example:

- provision of paid training services;

- trade (resale) of goods and equipment;

- provision of intermediary services;

- joint activities with other educational organizations in the commercial sphere;

- the purchase of shares and other securities, the extraction of income on the fact of their appreciation.

Due to the specifics of the basic profile, schools derive additional income through the provision of fee-based educational services. Although other types of extrabudgetary activity of the educational institution can also be practiced simultaneously.

Is it business?

Above we used the term "entrepreneurial activities". We did it, meaning, rather, an abstract meaning. In fact, to call the activity of educational structures "entrepreneurship" is not entirely correct from the point of view of the letter of the law, the norms of which are relevant today. Why?

The fact is that in 2010, at the legislative level, significant amendments were made to Law No. 3266-11 "On Education" regulating the work of state and municipal institutions. Yes, indeed, before they were approved, state institutions could quite engage in "entrepreneurial" activity - that was said in the previous wording of the law. However, upon the adoption of the amendments, the corresponding activities began to be called differently. Namely, the wording "income-generating activity" appeared. So, de-jure extrabudgetary activity of an educational institution is not a business, and it will be useful for us to learn this fact.

Restrictions

In accordance with the norms of the Education Law mentioned above, the school, using such an income generation channel as providing paid services, has no right to replace those that are financed by the budget. That is, it is unacceptable to conduct paid lessons within the timetable that is set for regular classes. If such actions are revealed by the controlling bodies, then all the income that such extrabudgetary activity has brought will be withdrawn by the relevant agency that established the school. Also there are norms in which the list of types of educational services is indicated, which institutions can not afford to pay on a fee basis. These include, for example, training programs for advanced level or in-depth study of various subjects. You can not conduct paid classes with students who fall into the category of underachievers, and also take exams in the format of external studies.

Registration of commercial relations

How is the extra-budgetary activity of an educational institution drawn up? If it is a question of rendering paid services, then it is necessary to conclude properly executed contracts with customers. At the same time, before making such documents, the school is obliged to provide in advance to future consumers information about the services provided and at the same time - information about the institution. What kinds of facts need to be indicated in such kind of messages (which form of submission is determined by the school independently)? Among the main ones are the following:

- name of the institution, information on licenses, accreditations;

- the main facts about the curricula, their complexity, focus, terms of teaching;

- a list of services that are included in the payment under the agreement;

- additional services provided by agreement of the customer;

- the cost of services included in the main contract, as well as those that are additional;

- the order of enrollment of students;

- information about documents that are issued upon the fact of passing the curriculum.

Draw up a contract as such, a school that extracts revenues from extrabudgetary activities in the form of paid educational services, should, by correlating its content with the norms of relevant laws. In some cases it is useful to get acquainted with those formulations in legal acts that directly point to the terms of the contract, which are recognized as inconsistent with the legislation of the Russian Federation. These include:

- indication of the right to terminate the agreement in case of non-payment of services or delay;

- inclusion of a clause on the possibility of expelling a student due to the failure of the initial curriculum;

- wording indicating the restriction of the right of customers to withdraw from the contract at any time and without explaining the reasons, provided that the total amount of the tuition fees paid is fully paid;

- inclusion of penal clauses for refusal of training.

Agreements on provision of educational services on a commercial basis are signed by authorized officials. Their list is approved by the head of the institution. The extra-budgetary activity of the educational institution is carried out subject to the director's full responsibility for the quality of the services provided. Also in the competence of the management - compliance with accounting and labor discipline, control over the correct preparation of estimates and other documents related to paid services.

Additional information for the customer

What other information should the management of the educational institution provide to the customer in the process of drawing up contracts for the provision of paid services? In accordance with the actual wording of the law, the school or university is obliged to ensure the accessibility of a number of documents relevant to the main activity. Their list is as follows:

- constituent documents (including sources indicating the introduction of changes);

- certificate of state registration of the institution;

- the decision to create an organization, signed by the founder;

- the order of the founder on appointment of the director (or other managerial post) of the organization;

- a number of provisions (for example, those relating to branches and representative offices);

- documents reflecting planned activity in the direction of the financial and economic activities of the institution, which is drawn up in the manner determined by the founder and in accordance with the requirements of the Ministry of Finance;

- securities that provide financial statements for the year;

- information on inspections and other kinds of control measures carried out by competent authorities (and also their results);

- information on the state assignment for the provision of certain types of services (or performance of work).

Also, the institution undertakes to provide a properly executed report on its activities that provides clauses on the use of state property in the manner determined by the founder and in accordance with the requirements established by the authority that is relevant to the scope of the organization.

Additional documents

The organization of extra-budgetary activity of educational institutions presupposes registration of not only contracts, but also the compilation of some other sources. We list their main types.

First, it is a duly formalized provision on extrabudgetary activities, which will reflect the basic principles of providing paid services of one kind or another.

Secondly, this is an appropriate direction of the order, in which the following information will be reflected:

- a list of employees who will be engaged in the provision of paid services, their hourly rates, the schedule of work;

- cost estimates for the organization of commercial services;

- the content of the curricula.

Third, with the specialists who are supposed to provide training services on a commercial basis, the school will need to enter into employment contracts (or civil-law agreements).

In some cases, the institution can provide its employees with additional documents that facilitate their adaptation to the specifics of the transition to work on a commercial basis. This can be, for example, an instruction on extrabudgetary activities, reflecting the principles of working with students of a certain age or social category. The management of the school or university can issue methodological manuals for the employees, which will allow them to better orient themselves in the specifics of the provision of paid services.

Nuances of paid education

In 2013, the Government of the Russian Federation issued a decree, according to which new standards were introduced concerning the provision of paid educational services by educational institutions. It will be useful to get acquainted with them. The main innovation here in the appearance of such a concept as "lack of paid services." According to the law, this property can be revealed if the service does not meet educational standards, or it will clearly contradict the terms of the contract. Or, which is also possible, for purposes for which services of this kind are most often used.

If the "defect" is found, the customer has the full right to demand from the management of the educational institution to conduct classes on a free-of-charge basis, commensurate to reduce the cost of services under the contract, or to compensate losses that have arisen as a result of passing the program within the framework of an incompletely organized educational process.

Calculations

The organization of extra-budgetary activity by educational institutions assumes an appropriate procedure for settlements with consumers of services. What nuances should be taken into account here?

Technically, settlements with consumers can be made using a cash register (then payment takes place in the school's accounting department) or when using a bank account. If the necessary equipment is not available, and the consumer can not pay through the credit and financial institution, the school can give him a form of strict accountability. Acceptance of cash funds is carried out by the responsible persons who are appointed by the director.

Does the form of the institution matter?

As is known, state and municipal institutions, including educational ones, can belong to one of three groups - official, budgetary or autonomous. Is there a difference in legislative approaches to regulation of entrepreneurial activities, depending on the type of state institutions? How does the government regulate the development of extrabudgetary activities of the organizations that are being established?

First of all, as lawyers say, schools and universities related to any of the three types can carry out entrepreneurial activity. However, there are differences in the aspect of the subsequent distribution of the revenues received by the educational institution.

For public institutions there is a rule according to which all income goes to the appropriate level of the budget. As for autonomous organizations, the situation is reversed. All the proceeds can be left to the institution (however, provided that it is received, as we said at the beginning of the article, with full compliance of commercial activity with the specific goals and objectives). As for the classical "budget" organization, the "business" can be conducted according to the main types of activities, which are reflected in the constituent documents.

In addition, the extra-budgetary activity of an educational institution belonging to a group of state institutions should be conducted on the basis of documents that are endorsed by the chief administrator of state (municipal) funds. They indicate what kind of sources will be used to extract income, as well as items of expenditure.

For budgetary and state institutions there is an obligation to provide documents related to "business" to the territorial offices of the Federal Treasury. The main is the estimate of income and expenses. It, as lawyers say, can be the main document for opening an account of the organization.

If you need a budget

Let's consider, according to what standards the extrabudgetary estimate is drawn up. It, like similar sources, typical for commercial enterprises, is divided into two parts - income and expenditure.

The first should reflect the balance of funds that is present at the time of the beginning of the fiscal year, as well as the expected revenue relative to the income classification codes. In addition, the estimate should indicate the income not only from the provision of services on a commercial basis, but also the facts of the receipt of funds on a gratuitous basis.

If we are talking about the expenditure part of the estimate, the main thing here is the correct formulation of the justification of costs based on their financial and economic characteristics. The list of contracts and other documents signed by the institution is indicated.

The estimate is signed by the director of the institution and the chief accountant (or persons who replace them). Then the document is sealed and sent to the manager so that he will approve everything. At the same time, even if the estimate is signed, it is possible to make corrections within a year - also in agreement with the manager.

Activities under the plan

Above we said that among the documents compiled by state and municipal organizations, there is a provision on extrabudgetary activities. In accordance with the relatively new amendments to the legislation, which came into force on January 1, 2012, some groups of state institutions will constitute another important document - the "Plan for financial and economic activities." What kind of nuances does it include? There are a lot of them. But first of all, it should include planned indicators in relation to the expected revenues from the provision of services, the essence of which does not contradict the charter of the organization. The types of extrabudgetary activity of an educational institution, however, may include not only the organization of paid services, but also the extraction of proceeds from charity and other activities of a non-repayable nature.

What else is necessary to take into account state institutions in terms of formalities? No less important aspect, which includes extrabudgetary activities of a school, university or other educational structure, is the recording of funds. It must be done correctly. Consider mechanisms that are relevant to this.

Specifics of accounting

The account of non-budgetary activity of educational organizations, as prescribed by law, should be implemented using bank accounts. The basis for the conduct of financial transactions are the relevant permits, as well as estimates.

To pay for services from extra-budgetary sources, the organization undertakes to submit to the Federal Treasury an application on form 05311801 ("cash flow") or, if cash withdrawal is required, document number 0531802.

If we are talking about the reflection of financial transactions in the work plan, then code 2 (own revenues) is used. To fix the calculation of income, the account is used for the number 2 205 00.

As soon as the funds are received, the corresponding financial transactions are recorded - for several accounts - for the number 2 201 00, for groups 10, 20 and 30 (first - funds in the treasury, the second - in the bank account of the organization, the third - at the checkout of the institution).

Another nuance about accounting policy - taxes. It is interesting that budget organizations that conduct entrepreneurial activities are obliged to independently develop algorithms that reflect the calculation of fees on the basis of recoverable profits. It is possible to be guided at the same time by the general principles that are set out in the 25th chapter of the Tax Code. As for the payment of the relevant types of taxes, the law allows for budgetary organizations to relax - it is possible to make advance payments only on a quarterly basis. Do this monthly is not required.