Calculation and provision of paid services by a budgetary institution

Under what conditions can government institutions provide paid services?

State institutions are non-profit organizations.

According to current legislation, government institutions can provide paid services under the following conditions. Such activities are enshrined in the charters of institutions; their implementation corresponds to the goals of the creation of these organizations and reflected in their charters.

A list of services (works) provided (performed) by state (municipal) institutions is being compiled. It can only include those services (work), the provision (performance) of which is directly related to the powers of state authorities, as well as local self-government, provided for by Russian legislation.

Paid services are included in this list only if federal law determines that they can be provided within the framework of a state (municipal) assignment. In addition, it is noted that the formation of the latter is not necessary for state (municipal) government institutions.

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CIVIL DEFENSE COMMITTEE OF THE NENETS AUTONOMOUS DISTRICT

dated April 22, 2020 N 11

ON THE PROVISION OF PAID SERVICES BY THE STATE INSTITUTION OF THE NENETS AUTONOMOUS DISTRICT “SEARCH AND RESCUE SERVICE”

____________________________________________________________________ Lost force on the basis of the order of the Department of Civil Protection and Fire Safety of the Nenets Autonomous Okrug dated March 19, 2018 N 8, which came into force on the date of official publication. _____________________________________________________________________

1. Approve the Regulations on the procedure for the provision of paid services by the state-owned institution of the Nenets Autonomous Okrug “Search and Rescue Service” in accordance with Appendix 1.

2. Approve the Regulations on the procedure for forming and setting prices for paid services provided by the state-owned institution of the Nenets Autonomous Okrug “Search and Rescue Service”, in accordance with Appendix 2.

3. This order comes into force on the date of its official publication.

Chairman of the Civil Defense Committee of the Nenets Autonomous Okrug S.E.BOENKO

Services (work) provided (performed) for a fee outside the scope of the assignment.

According to the federal legislation on autonomous institutions, in addition to fulfilling the state (municipal) task, the AU, at its own discretion, has the right to perform work and provide services related to its core activities for citizens and legal entities for a fee (Part 6 of Article 4 of Law No. 174-FZ) . Let's understand this formulation.

The phrase “except for state (municipal) assignments” is not specified in the legislation. Here we can assume that we are talking about services or work that are either not included in the task or are included, but their volume exceeds the established indicators. For example, if an institution receives an assignment from the founder to provide a particular service to a certain number of consumers, citizens beyond this number, the AU can offer it on a paid basis. This also applies to services that, in accordance with the law, must be provided free of charge. After all, ensuring that certain services are free is the responsibility not of the institutions themselves, but of state authorities and local self-government, that is, the founders of autonomous institutions who set state and municipal tasks for them. In particular, the organization of free and publicly accessible preschool education falls within the powers of local government bodies of the municipal district and city district[2].

Any activity of an autonomous institution, including those carried out on a paid basis, must meet two requirements - correspond to one or another authority of the founder and the area in which the functioning of autonomous institutions is permitted.

The next point is that services (work) must relate to the main activities of the autonomous institution. According to Part 1 of Art. 4 of Law No. 174-FZ, it recognizes activities directly aimed at achieving the goals for which the institution was created. In turn, the goals of creating an AU are to carry out work and provide services necessary to exercise the powers of government bodies, local governments in the fields of science, education, healthcare, culture, the media, social protection, employment, physical education and sports, and also in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas) (Part 1, Article 2 of Law No. 174-FZ).

In other words, the paid services provided (work performed) must comply with the powers of the founder of the autonomous institution - the Russian Federation, a constituent entity of the Russian Federation or a municipal entity. These powers are defined in sectoral laws (for example, Federal Law No. 323-FZ of November 21, 2011 “On the fundamentals of protecting the health of citizens in the Russian Federation”), as well as in laws No. 131-FZ and 184-FZ[3].

The powers of the founder of an autonomous institution may extend to different areas. However, the boundaries of the activities of an independent institution (as opposed to a budgetary or state-owned institution) are strictly delineated. An autonomous institution can function in the areas listed in Part 1 of Art. 2 of Law No. 174-FZ (see above). At the same time, other areas include state examination of design documentation, engineering survey results (clause 4 of Article 49 of the Civil Code of the Russian Federation), classification and examination of sea and river vessels[4], activities of multifunctional centers for the provision of state and municipal services[5], state regional metrology centers[6].

Thus, any activity of an autonomous institution, including those carried out on a paid basis, must meet two requirements: compliance with one or another established authority of the founder and the area in which the functioning of autonomous institutions is permitted. Let us consider a specific situation for clarity.

A municipal autonomous institution of additional education for children (for example, a station for young technicians) is going to provide the population with repair services for bicycles, scooters and other similar equipment. This service is not educational, and therefore cannot be classified as the main activities of the institution (assuming that it was created to exercise the authority of the local government to organize the provision of additional education to children [7]). In this case, “repair of equipment” simply cannot be present in the charter as the main activity of the institution, since it does not correlate with the goals of its creation. This means that the provision of this service to the population on a paid basis by these AUs is unlawful.

The same can be said about the situation when a station for young technicians decides to provide paid additional education services to adults - these services cannot be correlated with the purpose of creating the institution in question, which is to organize the provision of additional education specifically to children. Let us note that in relation to adults, additional education is considered professional and does not relate to issues of local importance, but to the powers of state authorities of the constituent entities of the Russian Federation[8].

The content of the charter of the AU in itself cannot be the exclusive legal basis for carrying out one or another paid activity. This content must comply with legal requirements.

In order for an institution in the above situation to be able to reasonably (from a legal point of view) provide not only additional education services and not only to children, the service should be correlated with some other issue of local importance, that is, with another authority of the founder. In particular, the service for repairing bicycles and other sports equipment can be “tied” to such issues of local importance of a municipal district or urban district as “creating conditions for organizing leisure time” [9] and “providing conditions for the development of physical culture” [10]. However, for this it is necessary that this connection be clearly reflected in the list of activities in the institution’s charter. For example, the following formulation can be used: “providing services to the population for the repair of sports equipment in order to create conditions for organizing leisure time and providing conditions for physical education.”

Sometimes the right of an autonomous institution to provide paid services or perform paid work without being “linked” to the powers of the founder is justified differently in practice: this is permissible in the case when the named services or work relate to some other type of activity of the institution, that is, they go beyond the scope of its main activity. Yes, in Part 7 of Art. 4 of Law No. 174-FZ states that the AU has the right to carry out other types of activities. But, firstly, according to the above norm, such activity must again serve the achievement of the goals for which the institution was created and correspond to these goals. Secondly, the right to provide paid services and perform paid work is granted to an autonomous institution specifically in relation to its main activities (Part 6, Article 4 of Law No. 174-FZ). That is, this belief has no legal basis.

In addition, by virtue of federal legislation on autonomous institutions, the charter of an autonomous institution must contain an exhaustive list of types of activities that it has the right to carry out in accordance with the goals for which it was created (clause 5, part 2, article 7 of Law No. 174-FZ). Consequently, formulations like “as well as other types of activities not prohibited by law” are unacceptable here. Therefore, when creating the charter of an institution, as well as when making changes to it, it is very important to carefully analyze what types of activities the AU is not only engaged in at the moment, but may also begin to engage in in the future. Otherwise, with each appearance of an additional type of activity, the charter will have to be changed.

At the same time, it must be remembered: the content of the institution’s charter itself cannot be the exclusive legal basis for one or another paid activity. You cannot write anything into the charter and, under the guise of a constituent document, expect that the control authorities will also treat it as the ultimate truth. The content of the charter must comply with the legal requirements discussed earlier, and if this is not the case, the activities of the institution are unlawful.

Annex 1

to the Regulations on the procedure for the provision of paid services by the state-owned institution of the Nenets Autonomous Okrug “Search and Rescue Service”

from ______________ N _____ from ______________ N _____

Chairman of the Civil Committee Head of a government institution

defense of the Nenets Autonomous Okrug of the Nenets Autonomous Okrug

(signature, signature decryption) (signature, signature decryption)

"____" ________________ 20___ "_____" ______________ 20___

Articles on the topic

One source of additional income may be paid activities. It helps develop the material and technical base and pay employees additional income. Read how to organize income-generating activities in an institution.

Reporting and deadlines for paying taxes to the budget

The responsibility of state-owned institutions includes the formation and submission of income tax returns to the Federal Tax Service, regardless of the fact of receipt of income. The Tax Code of the Russian Federation establishes conditions and deadlines for submitting data. When maintaining records of government institutions:

• Reporting is submitted based on the results of the tax and interim (quarterly) periods.
• The deadline for filing year-end declarations is set until March 28 of the year following the reporting year.
• During the year, declarations are submitted within 28 days based on the results of interim periods.

An exception is made for institutions providing theatrical, museum, and concert activities. These institutions submit only annual reports. Payment of tax amounts is made to the Federal Financial Inspectorate at the place of registration of the organization. The tax rate is 20% of the base calculated by the institution - the difference between income and expenses. The total amount is subject to distribution among federal and regional budgets.

Paid services in government institutions

All government agencies can engage in paid activities. About this - clause 4 of Art. 9.2 of the Federal Law of January 12, 1996 No. 7-FZ, Part 6 of Art. 4 of the Federal Law of November 3, 2006 No. 174-FZ. In doing so, they must fulfill a number of conditions:

1. A government institution must obtain permission from the founder. The funds that they earn must be sent in full to budget revenue (clause 4 of article 298 of the Civil Code, clause 3 of article 161 of the BC). If the founder has not given permission, it does not have the right to receive income.
2. State employees and autonomous workers do not ask permission from the founder to conduct income-generating activities. This right is determined by the constituent documents. At the same time, the planned income and expenses of the institution must be included in the FCD plan.

• it is impossible to provide paid services instead of free ones financed from the budget;
• you need to use your own income only to achieve the goals for which the institution was created.

Read more: Sample car rental agreement between legal entities

3 ways to keep staff busy with paid services in the magazine article Paid services of an institution.

ACCOUNTING FOR REVENUE FROM PROVIDING PAID SERVICES.

As already noted, income received from the provision of paid services comes at the independent disposal of the budgetary institution (clause 3 of article 298 of the Civil Code of the Russian Federation, clause 4 of article 9.2 of Law No. 7-FZ).

In accordance with the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n, income from the provision of paid services is reflected in Article 130 “Income from the provision of paid services (work)” of KOSGU. Accounting for settlements of income from the provision of paid services is kept on account 2,205 31,000 (clause 21 of Instruction No. 157n[2], clause 92 of Instruction No. 174n[3]).

Below we will consider options for correspondence invoices for the provision of paid services.

Let's look at examples of how income received from the provision of paid services is reflected in accounting.

Example 1.

In September 2020, the budgetary institution provided paid services to individuals in the amount of 146,000 rubles. All funds were deposited into the cash register. The proceeds received through the bank's collection service were credited to the organization's personal account on November 1, 2017, minus the bank fee, which is 2.5% of the settlement amount. The institution takes into account the costs of remuneration to the bank as part of general business expenses.

In accordance with clause 2 of the Directive of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-U, accumulation of cash in the cash register in excess of the established cash balance limit is not allowed. If the cash balance limit is exceeded, the authorized representative of the institution hands over the cash to a bank or organization that is part of the Central Bank of the Russian Federation system that carries out cash transportation and collection, for crediting it to a bank account (clause 3).

The receipt of cash into balance sheet account 40116 from the institution's cash desk, provided that it is credited to the account on a business day other than the day of transfer from the cash desk, is reflected as a debit to account 2,210,03,000 (clause 78 of Instruction No. 174n).

The following entries will be made in the accounting records of the institution:

Example 2.

In August 2020, a budgetary institution entered into an agreement for the provision of paid educational services for training an individual. The cost of training is 120,000 rubles. in a year. In accordance with the terms of the agreement, a person is obliged to pay tuition fees no later than one month before the start of the educational process (before September 1). The accounting policy stipulates that at the end of each semester, future period income is transferred to current period income in proportion to the volume of services provided by the institution.

Income accrued or received in the reporting period, but relating to future reporting periods, is reflected in account 1,401,40,000 “Income for future periods” (clause 157 of Instruction No. 174n, clause 301 of Instruction No. 157n).

In accounting, the amounts of income received are reflected as follows:

Example 3.

A budgetary educational institution has a dormitory for 100 places on its balance sheet. It houses 95 students. The hostel fee is 1,500 rubles. Payment is made by students on receipts through the bank, which provides cash services to the institution's personal account for cash settlements.

In accordance with paragraph 2 of Art. 39 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”, residential premises in dormitories are provided to students in the manner established by local regulations of organizations carrying out educational activities. As follows from paragraph 3 of this article, a rental agreement for residential premises is concluded with each person living in the hostel in the manner prescribed by housing legislation. A fee is paid for renting residential premises and using utilities.

The amount of dormitory fees is determined by local regulations adopted taking into account the opinions of student councils and representative bodies of students in organizations engaged in educational activities (if any).

In accounting, the amounts of income received are reflected as follows:

Who sets the cost of services

What price to set depends on the founder. Cultural institutions can set prices independently. This is stated in Article 52 of the Law of 09.10.1992 No. 3612-1.

For medical institutions, the procedure for calculating prices is established by the bodies that exercise the functions and powers of their founder. Autonomous institutions can set prices independently (clause 8 of Regulation No. 1006).

The manager can provide benefits to various categories of clients, provided that they do not contradict the law.

Reforming the budget sector

The emergence in the legal field of budgetary institutions of a new formation (BUNTs, as some Internet users sarcastically called them) was ensured by the notorious law with the modest title “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions.” It affected primarily the norms of the Civil and Budget Codes, the laws “On Non-Profit Organizations” and “On Autonomous Institutions”.

Provision of paid medical services in healthcare institutions

Paid medical services in healthcare institutions must be indicated in the license for medical activities. In addition, the following conditions must be met:

• the service must be provided on conditions other than those provided for by the state guarantee program;
• if the patient seeks medical services anonymously;
• if the patient is a foreign citizen or stateless person;
• the patient must self-refer.

In order to receive money from the patient, the medical institution enters into an agreement with him. The customer must give written voluntary consent. Otherwise, the Contractor has no right to provide it.

Income from the provision of paid services by budgetary institutions must be used for expenses in accordance with the FCD plan. As a rule, the main expense item is payments for salaries and insurance premiums for key personnel. They then direct the income to expenses that are associated with statutory activities. For example, for functional development or the healing process, the purchase of household items, payment of utilities and other needs. At the same time, the medical organization can independently determine the directions and priority of using the funds received.

Taxable income

Income not related to the performance of government functions is taxed in accordance with the general procedure. If the type of activity is not included in the constituent documents as a public service, the amounts received are income. At the same time, types of activities that are not related to state activities must also be included in the Charter. Conducting business activities by a state-owned institution that is not declared in the organization’s documents and in the absence of permission from the budget manager is illegal.

When receiving income, the institution is obliged to independently calculate the tax based on the accounting data, generate reports and pay the tax to the budget. Additional taxable income to an institution may include:

• Amounts from the sale of fixed assets (with the consent of the owner).
• Payments for renting out property and providing parking.
• Penalties, fines paid for violation of contract terms.
• Insurance benefits due upon the occurrence of an insured event.
• Surplus material assets identified during inventory and materials obtained during dismantling of property.
• The value of property received free of charge or voluntary donations from citizens or organizations.
• Other income received under concluded contracts.

State institutions do not have the opportunity to apply a simplified taxation system (clause 17, clause 3, article 346.12 of the Tax Code of the Russian Federation). Upon receipt of taxable income, the institution is required to calculate and pay income tax. The amounts of obligations to the budget are indicated in the declarations submitted to the Federal Tax Service. Read also the article: → "".

Organization of paid services in educational institutions

Educational institutions must develop an internal local regulatory document. In it they prescribe the procedure by which the paid service operates. As a rule, the content of the document does not differ much from the rules that are defined in Government Decree No. 706 dated August 15, 2013. An educational organization can expand it at its discretion. For example, approve the form of the contract and the procedure for calculating the price. Or it can prescribe general rules, which will not be a violation.

In the education agreement, attention must be paid to the wording. For example, in educational institutions the concepts of “level of education”, “direction of the educational program”, “form of education” are sometimes confused. It is also incorrect to talk about the level of education in relation to additional education. Additional education does not have a level, but it does have a direction. The form of education is only full-time, part-time and part-time. It cannot be group or individual. Group size is not the form of training, but its conditions.

The customer can refuse the service at any time. This must also be stated in the contract. In this case, he must pay only the actual expenses incurred only for the services rendered. For example, if a student is expelled from a university, payment will need to be returned for all months remaining until the end of the paid year of study. The fact that the organization has already incurred expenses to organize the student’s education until the end of the year does not matter.

Be sure to indicate under what conditions the customer and the contractor can terminate the contract unilaterally.

Watch the webinar “Price of paid educational services” in the State Finance System.

Anna Vavilova , Ph.D. legal sciences, deputy Director of the Center for Legal Applications at the National Research University - Higher School of Economics, talks about paid services in education and answers popular questions on the topic.

Errors made in calculating income tax

Errors may be made in the accounting of government institutions, leading to an underestimation of the base and tax. Mostly incorrect positions relate to the inclusion of a number of amounts in income. With regard to expenses, there is a clear legal position on the exclusion of expenses financed by the manager.

List of paid services in cultural institutions

The list and terms of providing services is determined independently by the cultural institution and prescribed in a local act. They can decide what sections and information to include at their discretion.

Examples are holding concerts, performances, selling souvenirs (postcards, calendars, booklets), organizing weddings, birthdays, corporate events, etc. For example, the theater receives its main income from the sale of entrance tickets to performances.

To attract new consumers, everyone is trying in every possible way to experiment. For example, exhibitions in museums are accompanied by various theatrical performances. And the parks organize corporate events on their territories. It must be remembered that commercial activities of budgetary institutions cannot be provided in exchange for non-commercial ones.

How to calculate the cost of paid services

A unified methodology for calculating prices for paid services helps to optimize and streamline pricing. It will be easier for you to plan financial and economic indicators and monitor their implementation. Make the methodology transparent to staff. This will increase motivation.

The total cost is equal to the sum of direct costs, overhead costs and profit. The main items of direct costs are:

• core personnel costs;
• cost of inventories;
• depreciation of equipment.

To calculate costs, you can use the direct account method or the calculation-analytical method. We showed how they differ in the table.

What is the basis

Zusl = Zuchr: French vr. × Tusl,

where Zusl is the cost of providing a unit of service;

Zuchr – the sum of all costs for a period of time;

FR.VR. – working time fund of the main personnel for the same period of time;

Read more: Temporary registration without the consent of the second owner

Tusl is the standard working time that the main personnel spends

When all the main personnel of the institution are involved equally and all material resources. The method allows calculations based on an analysis of actual costs in previous periods

1. Calculation of the average cost per unit of time (man-day, man-hour);

2. Estimation of the number of time units (man-days, man-hours)

Zusl = Zop + Zmz + Ausl + Zn,

where PDO is the cost of key personnel;

ZMZ – costs for the acquisition of inventories;

AUSL – the amount of accrued depreciation of equipment;

ZN – overhead costs

Only certain specialists and certain types of material resources, including inventories and equipment, are involved in paid activities

Cost calculation is based on direct accounting of all cost elements

As a rule, the direct invoice method is used, since not all specialists, supplies and equipment are involved in the provision.

Example.

The school organized English language courses for adults.

First, let's calculate direct costs. To do this, you need to know the cost of one hour of work of a valuable teacher. His salary is 15,000 rubles. per month. With an average workload per teacher of 72 hours per month, wages for one hour of classes will be 208.34 rubles. (RUB 15,000: 72 hours).

Consumers of the service will be trained in groups of 10 people and individually. One training course includes:

• 25 hours of group lessons in the classroom;
• 5 hours of classes in the language lab;
• 93 hours of individual lessons;
• 2.5 hours of testing.

The wage fund for a training course for one person will be 20,115.23 rubles. ((25 hours + 8 hours + 2.5 hours) × 208.34 rubles / 10 people + 93 hours × 208.34 rubles). Charges to the wage fund - 6074.8 rubles. (RUB 20,115.23 × 0.302). The total salary with accruals is 26,190.03 rubles. In our case, this is the amount of direct expenses.

Let us take the overhead cost coefficient equal to 0.63. Overhead costs will amount to RUB 16,499.72. (RUB 26,190.03 × 0.63).

The cost of a training course for one person is the sum of direct and overhead costs. It is equal to 42,689.75 rubles. (26,190.03 + 16,499.72).

Profit with a profitability of 5 percent will be 2134.49 rubles. (RUB 42,689.75 × 0.05).

The price of training one person on courses, taking into account profit, is RUB 44,824.24. (42,689.75 + 2134.49).

Accounting for paid services in a budget institution

Previously, accountants took into account income from paid services under one article of KOSGU - 130. However, the Ministry of Finance clarified it and introduced six more sub-articles into it. They will be needed to maintain budget records in budgetary and autonomous institutions. In this case, additional detail will need to be applied only for budget accounting. When planning, additional detail for the subarticles of KOSGU is not necessary.

Now Article 130 of KOSGU is called “Income from the provision of paid services (work), compensation of costs.” According to subarticle 131 of KOSGU, income from the provision of paid services and work, as well as receipts from subsidies for government tasks, are now taken into account. But if the income comes from medical organizations, then subsection 132 of KOSGU is applied.

According to subarticle 134 of KOSGU, income from compensation of costs is reflected in accounting. For example, a fee charged to personnel when issuing a work book or an insert in it, as a reimbursement of costs when purchasing them. Or income that was received to reimburse expenses aimed at covering procedural costs. There you also include income collected to reimburse actual expenses associated with consular actions.

If the institution leases property, and the tenant reimburses utility bills and maintenance costs, apply subsection 135 of the Code of Ukraine.

For more information about accounting for income from paid services in an institution, read the recommendations of the State Finance System.

Sample.

Regulations on paid services in cultural institutions

Paid services and paid work: what is the difference?

By virtue of federal legislation on autonomous institutions, such institutions have the right to perform work and provide services for a fee[1]. The question arises: what is the difference?

Currently, these concepts are not clearly differentiated. It is possible to clarify the normatively established differences between them only on the basis of budget legislation - according to the requirements for the content of a state or municipal task (clause 1 of Article 69.2 of the Budget Code of the Russian Federation). In particular, a service differs from a job in that the former has specific consumers (individuals or legal entities), it is provided in a certain order, and in relation to it, state or municipal assignments may set maximum prices (tariffs) for payment by consumers. From this we can conclude that paid work is considered to be the activity of an AC, paid by a certain customer not for his own needs, but for the needs of third parties or society as a whole, that is, the customer of the activity is not its direct consumer. For example, paid work may include the implementation by an institution of a sociological study commissioned by an organization. If an institution provides training to a citizen, we are talking about a paid service.

There is another approach to the separation of the concepts under consideration: work always presupposes a certain material product as a result, but a service does not (the actions performed themselves are important here). In particular, the creation of a musical work (for example, an opera) is work (the material product here is the musical text written on the basis of the libretto), but the performance of a musical work is already a service.

Of course, both approaches are not without subjectivity and ambiguities, which are revealed in practice. How to determine to what extent a sociological study serves the interests of the customer himself (is he not, after all, a direct consumer)? And if during the performance of a piece of music it is video recorded (that is, a certain material product appears), doesn’t such a performance become work, and not a service?

Alas, there are no more suitable interpretations - in the absence of certainty in the current legislation with these concepts.

Let us note that, also for this reason, in the basic (sectoral) lists of state (municipal) services and works we find descriptions of the same processes both as services and as works. For example, according to the basic list in the field of “Culture, cinematography, tourism” (published on the official website for posting information about state (municipal) institutions bus.gov.ru) “creation of museum expositions (exhibitions), organization of traveling exhibitions” is also a service , and work.