Features of planning and accounting for subsidies for the implementation of the state (municipal) task (Kurochkina N.). State task

The state task is necessary to ensure the proper quality of services, to simplify control over the implementation of instructions. It is relevant for budgetary and autonomous structures.

Purposes of task formation

The state task is a document that establishes requirements for the quality of services provided, their composition, and the procedure for providing them. The term is deciphered in Article 6 of the Budget Code. The form of the task is established by Government Decree No. 671 of 09/02/2010. It is created by the executive power structures. The decision to form a state assignment was made in order to change the inefficient system of estimated financing. Consider the purpose of its creation:

• Creation of motivation to increase the efficiency of the provision of services for representatives of budgetary institutions.
• Increasing the quality of planning the size of subsidies for financing structures.
• Improving the functions of the institution.
• Reducing unnecessary spending.
• Prevention of offenses related to the misuse of subsidies.

The outdated system of estimated financing has a number of disadvantages. In particular, funding according to the needs of the institution eliminates the motivation of employees to improve performance. If funds are allocated specifically for the services provided, this creates an incentive for the budget structure. The distribution of the budget in this case is focused on the result. The state task contains requirements both for the volume of services provided and for their quality.

IMPORTANT! Paragraph 6 of Article 9.2 of the Federal Law No. 7 of January 12, 1996 states that a budgetary institution does not have the right not to comply with the instructions specified in the task. If the state task is not fulfilled, administrative responsibility is imposed on the institution.

Formation of the state task

The state task is created by the founder. It could also be the local government. These bodies are developing the following aspects:

• The order in which the task was created.
• Departmental lists of services provided.
• requirements for setting standards.

The task is formed for a year. The calculation of expenses is determined by the founder. Both calculation and tasks must be agreed with the founder. Spending rates are approved for the period for which the law on the budget is given.

The structure of the state task

• Criteria for assessing the quality and volume of services performed.
• The procedure for monitoring the implementation of the provisions of the document.
• Reporting requirements.
• Categories of consumers who use the services.
• The procedure for the provision of services.
• Tariffs for paid services.

The procedure for creating a state assignment is established by Government Decree No. 671.

Government funding

Funds are allocated in the form of subsidies for the implementation of the state task. Their size is determined based on these factors:

• Regulatory costs for the provision of services prescribed in the state task.
• Regulatory costs for the maintenance of real estate, as well as valuable movable property.

Subsidies are accrued on the basis of an agreement between the company and the founder. This document specifies these points:

• Financing terms.
• Subsidy amounts.
• Frequency of accruals.

To justify the amount of subsidies, standard spending can be used. The latter reflect the actual material and labor costs for the execution of the state task. Standard expenses include expenses in the following areas:

• Materials and raw materials.
• Employee salaries.
• Provision of additional services.

The founder determines the amount of funding based on the data provided by the institution: a list of expenses, information about the cost of services. If the founder entrusts this work to representatives of the institution itself, the calculations will be declared illegal.

If the institution has a separate subdivision, funding is carried out according to the legal act of the structure. This legal act must be agreed with the founder.

Control over the implementation of the state task

Responsibility for checking the execution of the state task is assigned to the founder. He has the right to set deadlines for reporting to obtain complete information about the completion of tasks. If violations are found, the founder can take action against the manager. He also has the right to change the indicators of the state task.

Making changes to the state task

The assignment is amended on the basis that the regulations governing government assignments have also changed. After adjustments are made to the document, the amount of subsidies may also change on the basis of clause 5 of PP No. 671. The introduction of changes is regulated by government decree No. 640 dated 06/26/2015. This regulatory act contains a section devoted specifically to changing the task. Consider the basic rules for making adjustments:

1. If you need to make adjustments, a new state task is created with the changed items. It is impossible to issue orders establishing this or that change. You need to rewrite the entire document.
2. It is impossible to change the indicators of permissible deviations from the established qualitative and quantitative values. You can change these indicators only in the next reporting period.
3. It is mandatory to change the state task if a preliminary report of the institution is submitted, according to which the actual indicators turned out to be less than recommended.

IMPORTANT! PP No. 640 dated 06/26/2015 a norm has been established according to which it is possible to change the amount of transferred subsidies only if the state task is adjusted.

A period can be set during which the task can be corrected. For example, in the city of Angarsk this period is 10 days. Local authorities may also set grounds for changes. For example, in the Magadan region, the following grounds have been approved:

• There are other requirements for qualitative and quantitative indicators.
• The number of consumers of services has changed (for example, demand has decreased).
• There was a need for savings due to purchases.

The initiator of making changes can be both the head of the institution and the founder. In this case, the leader may be driven by the need for a significant discrepancy between established norms and actual indicators. To correct documents, the manager needs to send a request to the founder.

IMPORTANT! Local authorities can also establish a list of persons who have the right to make adjustments to state assignments.

What happens if the state task is not fulfilled?

On June 18, 2017, a law came into force that toughens liability for failure to comply with the provisions of the state task. Now, for non-compliance with the norms, administrative responsibility is due:

• Issuing a warning.
• Fine from 100 to 1000 rubles.
• Fine up to 30,000 rubles for a repeated offense.

The agency pays the fine. He will also have to return the balance of subsidies in the event that the state task is not fully completed. Administrative liability is imposed for these offenses:

• The information or documents required for performance control contain material errors.
• Incorrect accounting of budget appropriation values.

With the entry into force of the Federal Law, state (municipal) tasks, previously introduced by budgetary legislation, have acquired a new meaning. The task determines the activities of the institution for the provision of state (municipal) services (performance of work), and is also the basis for the financial support of the institution.

The Budget Code of the Russian Federation provides for the development of assignments for a period of up to one year or up to three years in accordance with the period for which the budget of a constituent entity of the Russian Federation (municipal formation) is approved. The task is formed by the founder for each subordinate budgetary (autonomous) and by decision of the authority exercising the budgetary powers of the main manager of budgetary funds for a public institution (clause 3 of Article 69.2 of the Budget Code of the Russian Federation) in accordance with the approved departmental list of services.

It is important to note that task indicators are used in the preparation of budgets for planning budget allocations for the provision of services, drawing up budget estimates for a state institution, and also for determining the amount of subsidies to budgetary and autonomous institutions (Part 2 of Article 69.2 of the Budget Code of the Russian Federation). These changes radically change the approach to the formation of the relevant budget, and also create conditions for taking into account the indicators of actually provided services (work performed) in its formation, which will help increase the efficiency of budget expenditures.

When compiling a task, it is advisable to include the following indicators in it:

Name of services (works) from the approved departmental list of services (separately for each service (work));

The volume of services (works), the implementation of which the founder instructs the institution for the next financial year (financial year and planning period);

Requirements for the procedure for the provision of services (performance of work);

Service (work) quality indicators, if the founder is ready to establish them.

If there is a standard for the provision of services, the task should contain a reference to the relevant standard (for example, the Federal State Educational Standard, etc.).

Thus, the standard is a mandatory requirement for completing the assignment (failure to meet the standard is failure to complete the assignment), while indicators describing the quality of the service can be used to determine additional characteristics of the provision of the service or the result of the provision of the service (for example, the proportion of school graduates enrolled in higher education institutions is an indicator of quality provision of services for the implementation of the educational program of general education in this school).

It is important to note that when drawing up the assignment, the founder includes in it, among other things, services provided for a fee, if the federal law provides for the possibility of their provision on a paid basis as part of the assignment. At the same time, the task must necessarily contain a reference to the appropriate basis for charging a fee - a federal law, and indicate the procedure for determining and charging a fee for the service.

The task is formed at the stage of budgeting, taking into account existing budget constraints. At the same time, the indicators of the state task should serve as the basis for the formation of the budget. Tasks can be approved only after the approval of the Law (decision) on the budget of the subject of the Russian Federation (municipal formation) and the formation of a consolidated budget schedule. The approved task must be immediately communicated to the institution for execution. The indicators of the assignment must be communicated to the institution in a timely manner to enable it to form a plan for financial and economic activities for the next financial year (for the next financial year and planning period).

Reference: From January 1, 2012, the Federal Law provides for the preparation and approval of a financial and economic activity plan for each institution (part 3.3 of Article 32 of the Federal Law of January 12, 1996 No. 7-FZ). The financial and economic activity plan is the most important document of the institution's activities. It is formed by the institution and approved in the manner determined by the founder in accordance with the requirements established by the Ministry of Finance of Russia in Order No. 81n dated July 28, 2010 "On the requirements for the plan of financial and economic activities of a state (municipal) institution." In 2011, budgetary institutions whose activities are financially supported by providing a subsidy in accordance with paragraph one of part 1 of Article 78.1 of the Budget Code of the Russian Federation are entitled to use a document similar to the Plan of Financial and Economic Activities, approved by the founder in accordance with the requirements of the above, as a planning document. order of the Ministry of Finance of Russia (letter of the Ministry of Finance of Russia dated April 28, 2011 No. 02-03-10 / 1603).

In addition to the task, the founder is recommended to draw up and sign an agreement with the institution on granting a subsidy for the performance of the task (hereinafter referred to as the agreement), which may define the rights and obligations of the parties, as well as the rules and conditions for obtaining a subsidy and performing the corresponding task. It should be emphasized that the task and the agreement are the main documents regulating the relationship between the founder and the institution in the process of fulfilling the task for the provision of services (performance of work) by the institution. In this regard, determining the procedure for the formation of these documents, as well as the development and approval of the documents themselves, should be a key step in the implementation of the Federal Law.

Data on the volume of services (work) and the procedure for the provision of services (performance of work) will be key in determining the amount of subsidy for the assignment. A change in the engagement grant during the fiscal year will not be possible without a corresponding change in the engagement's scope indicators or an adjustment to the standard service cost of the engagement.

Before the direct completion of the task, it is recommended to carry out a preliminary calculation of the amount of financial support for its implementation. The results of the calculations should be compared with the planned volumes of financial support for the activities of the institution according to the cost estimate in the current (past) financial year. If serious discrepancies are identified between the planned amount of financial support for the task for the institution and the conditional estimate calculated using the old methodology, it is necessary to use corrective factors, or to make a change in the methodology for calculating the standard to converge the calculation results. However, when using corrective coefficients, it is advisable to bring information about this to the institution for joint development of measures to bring the actual amount of expenses of the institution to the normative one.

Recently, the state task has become a key document that determines the quality of the provision of public services. In the budgetary system, it is most common in budgetary and autonomous organizations, but in some cases it is also compiled by state organizations.

The task of a budgetary institution for the next financial year (planning period) is approved and communicated to it by the founder. The calculation of standard costs for the implementation of the state task by a budgetary organization is agreed and determined by the founder. At the same time, the procedure and standards for costs are established for the period for which the law on the budget is adopted.

The procedure for the formation of a state task for state institutions is similar to the procedure established for budgetary and autonomous organizations, however, it is important to remember that there are features, since state institutions, in addition to fulfilling the state task, also perform other functions. Their effectiveness is evaluated according to other criteria.

The state task for institutions of the subject and municipal institutions is established by the highest executive body of the subject of the Russian Federation, the local administration of the municipality. The founders of budgetary institutions develop for subordinate organizations:

• the order of formation;
• departmental lists of public services and works;
• requirements for determining cost standards.

Since 2018, government assignments have been formed on the basis of the all-Russian basic and federal lists of public services that are provided to individuals (Decree of the Government of the Russian Federation of September 13, 2017 No. 1101). The founders should bring the current procedure in line with changes in legislation and form state assignments for 2018 for subordinate institutions according to the new rules.

The structure of sections, the order of formation

The RF BC defines the state task for the provision of public services as a document that establishes requirements for public services. The form consists of several parts: a separate section for each public service and general sections.

In the state task for 2018, in addition to basic information, it is necessary to include:

• criteria for the provision of public services (consumers, a list of services with coding, indicators of quality and volume, tolerances, etc.);
• the procedure for monitoring compliance (grounds for early termination, forms and terms of control, requirements for reporting on compliance and other conditions for control).

Terms of financial security

The state task is financed by the founder within the limits of the appropriations that are allocated for these purposes. In this case, the standard costs are the basis for determining the volume.

If a budget organization has a separate subdivision, a subsidy for the provision of public services is transferred on the basis of a legal act agreed with the founder (clause 40 of the regulation on the formation of a state task).

Funding is in progress. It is transferred on the basis of an agreement concluded between the organization and the founder. The agreement specifies.

Activities of budgetary institutions (BU) are subsidies for reimbursement of standard costs associated with the provision of public (municipal) services. The amount of subsidies is determined on the basis of indicators of the state (municipal) task. With regard to federal state institutions, the procedure for the formation and financial support for the implementation of the state task by Regulation No. 640. Let us find out which norms of the specified order and how they affect the finances of accounting.

The formula for the amount of subsidy for the implementation of the state task

We propose to carry out an analysis of the financial consequences of the procedure for the formation of a state task on the basis of Regulation No. 640. Despite the fact that this document applies to institutions at the federal level, it determines the methodology for the formation of a state (municipal) task as a whole. Similar regional and municipal regulations, as a rule, do not deviate from the fundamental positions laid down in Regulation No. 640.

In accordance with paragraph 12 of Regulation No. 640, the amount of financial support for the implementation of the state task ( R ) is determined by the formula:

R = ∑ i N i x V i + ∑ w N w x V w - ∑ i P i x V i + N UN + N SI , where:

N i – standard costs for the provision of the i-th public service established by the state task;

V i – the volume of the i-th service established by the state task;

N w – standard costs for the implementation of the w-th work established by the state task;

V w is the volume of the w-th work established by the state task;

P i – the amount of the fee (tariff and price) for the provision of the i-th service;

N UN - the cost of paying taxes, the object of taxation of which is the property of the institution;

N SI - the cost of maintaining the property of the institution that is not used for the provision of public services (performance of work) and general business needs.

It is clear from the above formula that, firstly, the volume of the state task is calculated on the basis of the standard method of cost accounting; secondly, the founder acts as a customer, buying services and works in the prescribed amount ( V i , V w ) at a set price ( N i , N w ); thirdly, part of the costs ( N UN , N SI ) is reimbursed directly, regardless of the volume of services or work.

Standard method of cost accounting

The use of the normative method in calculating the volume of the state task entails savings for the BU in the event excess of standard costs over actual or overspending of allocated funds, if the established normative values ​​are lower than the actual indicators of BU.

Taking into account the fact that, by virtue of Part 17 of Art. 30 of Law No. 83-FZ received in the course of fulfilling a state assignment saving not included in the budget , but remains at the disposal of the BU to achieve the statutory goals, the institution is interested in reducing costs. Thus, the application of the normative method stimulates the BU to the rational use of all types of resources, increasing the efficiency of their use and identifying hidden reserves.

Example 1

The volume of the state assignment for the service "supervision and care for children mastering the educational program" (R) is 4,200 thousand rubles. based on standard costs (Nii) 4,200 children per year. The actual costs per child amounted to 980 rubles. (for example, achieved by optimizing the use of material resources: stationery, visual aids, etc.).

Calculate the financial result ( Fin cut ) - savings or overspending: (1,000 - 980) x 4,200 \u003d 84 (thousand rubles).

The institution received savings in the amount of 84 thousand rubles, which it has the right to use to achieve the goals for which it was created.

Variable and fixed costs

If we break the formula for the financial provision of the task into two parts, then it can be seen that it is nothing more than an equation of total costs, in which there is a variable part ( ∑ i N i x V i + ∑ w N w x V w - ∑ i P i x V i ) and the constant part ( N UN + N SI ).

Read also

• Formation of the state task

The total cost formula is as follows:

W owls = Z lane x Volume + Z fast , where:

W owls - total costs;

W lane - variable costs per unit of services;

W fast - fixed costs.

This formula is based on the assumption that all costs, based on their sensitivity to fluctuations in the volume of services provided, are divided into conditionally variable and conditionally fixed costs. Conditional variables change in proportion to the change in the volume of services provided (material costs, transportation costs, wages of key personnel). The value of semi-fixed costs with a change in the volume of services remains more or less constant (maintenance and maintenance of buildings and premises, rent of land and premises, salaries of management personnel).

When distributing costs into groups, such a time interval is considered in which the growth in the volume of services does not lead to an increase in fixed costs (new buildings are not built, new machinery and equipment are not purchased, the management staff does not increase). The "cunning" of fixed costs is that they practically impossible to refuse even in the event of a complete shutdown of the institution.

Example 2

The BU provides paid services for additional training, for which it rents a room, paying 500 thousand rubles for this. in year. The price of a training course for one student is 6,000 rubles, variable costs for a training course for one student are 4,000 rubles. What should be the minimum number of listeners to cover fixed costs in the form of rent?

This minimum volume of services is usually called the break-even point ( T without ), its value will be: 500,000 / (6,000 - 4,000) = 250 (persons per year).

Check: 4,000 x 250 + 500 = 6,000 x 250.

Since the rent is a constant value that does not depend on course attendance, then with the number of students over 250 people per year, the BU will make a profit, below 250 people - a loss, respectively.

Clients of BUs do not care about the amount of variable costs, nor the volume of services that institutions must provide to cover their fixed costs. Independent buyers are ready to purchase services at the market price in the quantity they need. Therefore, the coverage by the founder of a part of the fixed costs of the BU can be qualified as a non-market measure, typical for the owner of the property. However, the list of expenses that do not depend on the volume of services is limited only by the costs of paying taxes, the object of taxation of which is the property of the institution ( N UN ), and the cost of maintaining the property of the institution that is not used for the provision of public services and general business needs (N SI ).

How are other fixed costs of BU compensated?

If we refer to the textRegulations No. 640, then in coin the variable part of the state task, one can find the following semi-fixed costs:

for the formation, in accordance with the established procedure, of a reserve for the complete restoration of the composition of objects of particular value, taking into account their useful life (paragraph “b(1)”, paragraph 19, paragraph “d”, paragraph 20, paragraph “b(1)”, subparagraph “g”, paragraph 29 of Regulation No. 640);

for utilities (clause “a”, clause 20, clause “d”, clause 29 of Regulation No. 640);

Including most of the probationthese expenses into the variable part of the state assignment, the founder is guided by market factors, acting no longer as the owner of the property, but as the customer.Support for the volume of services necessary to cover fixed costs, both at the expense of the state task and through paid activities, becomes the concern of the BU itself.Let's demonstrate the sensitivity of the BU to the change in the state task with the help of an example.

Example 3

The initial conditions of example 1: the volume of the state order for the service "care and supervision of children mastering the educational program" (R) - 4,200 thousand rubles. based on standard costs (Ni) 1 thousand rubles. and set volume (Vi) 4,200 children per year. Let's assume that the actual expenses for one child in the amount of 980 rubles. consist of conditional variables 700 rubles. and conditionally permanent 280 rubles. The amount of semi-fixed costs for the entire volume is 1,176 thousand rubles. (280 rubles x 4,200 people). How will the financial result change if the volume of the state task for “care and supervision of children mastering the educational program”:

a) increase to 4,500 children per year;

b) decrease to 3,900 children per year?

Let's calculate the volume of the state task:

a) R \u003d 1,000 x 4,500 \u003d 4,500 (thousand rubles);

b) R \u003d 1,000 x 3,900 \u003d 3,900 (thousand rubles).

Let us determine the actual costs of fulfilling the state task, taking into account that conditionally fixed costs will remain at the level of 1,176 thousand rubles:

a) W fact \u003d 700 x 4,500 + 1,176 \u003d 4,326 (thousand rubles);

b) W fact \u003d 700 x 3,900 + 1,176 \u003d 3,906 (thousand rubles).

Let's identify the financial result (savings or overspending):

a) Fin cut = R - W fact \u003d 4,500 - 4,326 \u003d 174 (thousand rubles) - savings;

b) Fin cut = R - W fact \u003d 3,900 - 3,906 \u003d -6 (thousand rubles) - overspending.

With an increase in the volume of state orders from 4,200 to 4,500 services per year, the amount of savings increases from 84 thousand rubles. to 174 thousand rubles, with a decrease in the volume to 3,900 services per year, the BU will receive an overrun of 6 thousand rubles.

Co-financing of property costs

Let us return to that part of the state task, which consists of property taxes and the cost of maintaining property not used in the provision of public services. The state adheres to the principle of co-financing, imputing the obligation of the BU to cover at its own expense a certain share of these costs . If the BU provides paid services, then the costs of property taxes and the maintenance of unused property reimbursed by the subsidy are calculated using the coefficient of paid activities (clauses 33 and 35 of Regulation No. 640). If the BU does not provide paid services, then, by virtue of clause 34 of Regulation No. 640, the costs of maintaining unused property are taken into account in the scope of the state assignment in the following amount:

a) for electricity consumption - in the amount of 10% of the total costs of the institution in terms of the specified type of costs as part of the cost of utilities;

b) for the consumption of heat energy - in the amount of 50% of the total costs of the institution in terms of the specified type of costs as part of the cost of utilities.

If in relation to property taxes the state plans to continue to cover fully or partially (depending on the availability of income from paid services) the costs of paying them, then with respect to unused property the situation is different. Starting from the state task for 2019 and the planning period of 2020 and 2021, the costs of maintaining unused property will not be reimbursed from the budget (clause 6 of Decree of the Government of the Russian Federation of 06/26/2015 No. 640). This encourages institutions to independently seek funds to maintain or dispose of the property on their balance sheet.

Paid Activity Ratio

The coefficient of paid activity (KPI) is a tool by which the burden of maintaining a part of the cost of property is distributed between the main and paid activities of the institution. KPI is defined as the ratio of the planned volume of subsidies for financial support for the implementation of the state task to the total amount of planned revenues, including revenues from the subsidy and income from paid activities.

As you know, the incomes received by budgetary institutions from the provision of paid services, the performance of paid work, go to the independent disposal of these institutions (clause 3 of article 298 of the Civil Code of the Russian Federation). Through the KPI, a part of such income is withdrawn to cover the costs associated with the payment of property taxes and the maintenance of property not used in the main activity. How reasonable is this allocation of fixed costs? From the position of the state, this is fair, because the BU, providing paid services, uses the premises owned by the founder. From the accounting point of view, in some cases this measure may seem redundant, since expenses are co-financed, the amount of which the institution, not being the owner of the property, is not able to fully control.

Example 4

Subsidies for the implementation of the state task amount to 4,200 thousand rubles; paid services - 1,470 thousand rubles. (these values ​​are for reference only, they are not included in the calculation of the current efficiency, they only illustrate the structure of BU revenues); Efficiency - 0.64915; property tax - 50 thousand rubles, the cost of maintaining unused property - 250 thousand rubles.

Calculate the costs to be covered:

a) at the expense of financial support for the fulfillment of the state task - (50 + 250) x 0.64915 = 194.745 (thousand rubles);

b) due to paid activities - (50 + 250) x (1 - 0.64915) = 105.255 (thousand rubles). Or (50 + 250) - 194.745 = 105.255 (thousand rubles).

So, the procedure for calculating the volume of financial support for the fulfillment of the state task stimulates the accounting department to save, rationally use property and develop paid activities. The most critical financial management issue in terms of subsidy-reimbursed costs isin minimizing losses from property that is not involved either in the performance of the state task, or in the provision of paid services, the performance of paid work. It is possible that some institutions are able to cover the losses due to high income from paid activities. But such a situation cannot be maintained for a long period without harming the financial well-being of the BU. The most preferred solution to the problem is to rent out property or expand paid activities through the exploitation of free space.

subsidies rent public services