is believed that the state and municipal educational institutions is firmly seated on subsidies budget.However, it is not.Too many schools and universities earn themselves.Laws of the Russian Federation provided by the phenomenon of extra-budgetary activities of the educational institution.What it is?What kind of specificity is a bear?
What's extrabudgetary activities?
What is the extrabudgetary activities of the educational institution?The fact that the funding of schools, provided by state and municipal plans, in many cases, is calculated from the minimum cover those costs, which have to deal with the organization.Therefore, educational establishments conducted various types of extrabudgetary activities to attract additional funds.
forms extrabudgetary activities
consider in what ways the school extract additional revenues.Just note that the law does not impose any restrictions on the choice of an educational institution organizatsonno legal form of company.The partners of the school may be commercial organizations, NGOs, private entrepreneurs, physical persons.With them, the institution enters into various agreements to acquire additional financial or material resources, sharing his return.
What kind of educational structures can conduct "business"?From the point of view of the law, is permitted extrabudgetary activities of educational institutions SPO (secondary vocational education), secondary schools, high schools, university - in general, the level of training programs not crucial.The most important thing is to implement the relevant provisions referred to in the relevant laws.
state institution may conduct business?
Yes, it can.In accordance with the Federal Law "On Education" extrabudgetary activities of the university, school or other educational institution may have a commercial character.But only if this kind of activity correspond to the organization's charter, that is, provide the fundamental objectives of activities.At the same time the agency by establishing an educational institution has the right to establish a ban on business activity, if the main profile of the school or university harmed.What is it about?What kind of activity in the state and municipal educational institutions may be?Experts often cite as an example the following areas of extra-budgetary activities:
- paid services training;
- trade (resale) of goods and equipment;
- the provision of intermediary services;
- joint activities with other educational institutions in the commercial sphere;
- purchase of shares and other securities, gaining income upon their appreciation.
Due to the nature of the main school profile extracted extra income is through paid services of an educational nature.Although both can practice also other kinds of extra-budgetary activities of the educational institution.
Entrepreneurship is it?
We have used the term "entrepreneurial activity".We did it, meaning more abstract sense.In fact the activity of educational institutions called "enterprise" is not quite correct in terms of the letter of the law, the rules which are relevant today.Why is that?
The fact is that in 2010, at the legislative level were adopted significant amendments to the Law №3266-11 "On education", regulating the work of state and municipal institutions.Yes, indeed, before they are approved, state institutions could easily deal with it "entrepreneurial" activities - so it was said in the previous version of the law.However, upon adoption of the amendments related activity began to be called differently.Namely, there was the phrase "income-generating activities."So de jure extrabudgetary activities of the educational institution - is not a business, and it will be useful to learn this fact.
Restrictions
in accordance with the rules we have mentioned above the Law "On education", school, using a channel extraction revenues, paid services, they shall not be entitled to replace those that are financed by the budget.That is unacceptable to conduct lessons under the pay of the schedule, which is set for normal classes.If such action will indicate the regulatory authorities, the entire income, which has brought this kind of extrabudgetary activities will be withdrawn by the appropriate agency, to establish a school.There are also rules that specify a list of educational services that the institution is not entitled to provide for a fee.These include, for example, high-level courses or in-depth study of various subjects.They should not be paid classes with students who are underachieving category, as well as to take the exams in the form of external studies.
Making commercial relations
How is made extrabudgetary activities of the educational institution?When it comes to the provision of fee-based services, it is necessary to conclude correctly decorated contract with the customer.At the same time, before make such documents, the school is obliged to provide advance information to consumers about the future of services and at the same time - information about the establishment.What kind of evidence is necessary to specify in such reports (Form feed is determined by the school itself)?Among the main appear as follows:
- name of the institution, information on licensing, accreditation;
- basic facts about the curriculum, their complexity, focus, timing of teaching;
- list of services included in the payment under the agreement;
- additional services provided by the consent of the customer;
- the cost of services included in the main contract, as well as those that are optional;
- procedures for admission of students;
- information about the documents, which are issued upon passing the curriculum.
components of the treaty as such, school, profiting from the extra-budgetary activities in the form of paid educational services, should be, relating to the content of the relevant rules of law.In some cases it is useful to get acquainted with the wording in the legislation that directly point to the terms of the contract, contrary to the recognized laws of the Russian Federation.These include:
- an indication of the right to terminate the agreement in the event of non-payment or delay services;
- inclusion of a paragraph on the possibility to expel a pupil for failure to comply with the original curriculum;
- wording indicating the restriction of the right of customers to cancel the contract at any time and without giving any reason, provided a full refund of fees paid amounts;
- the inclusion of a penalty clause for failure to teaching.
signs a contract for the provision of educational services on a commercial basis by authorized officials.The list says the head of the institution.Extrabudgetary activities of the educational institution is conducted with the full responsibility of the Director of the extent to which high quality services will be rendered.It is also the responsibility of management - compliance with accounting and labor discipline, control over the correct costing and other documents pertaining to the paid services.
more information for the customer
What other information management of educational institutions should be provided 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, a school or university undertake to make available a number of documents related to the core business.The list is as follows:
- constituent documents (including sources, indicating changes);
- certificate of state registration of the institution;
- a decision on the establishment of the organization, signed by the founder;
- the founder of the order on the appointment of the director (or another executive position) organization;
- a number of provisions (such as those relating to branches and representative offices);
- documents reflecting the planned activity in the direction of financial and economic activities of the institution, which is made in the manner determined by the founder in accordance with the requirements of the Ministry of Finance;
- paper providing financial statements for the year;
- information on checks and other kinds of control activities carried out by the competent authorities (and their outcomes);
- information on state targets for the provision of certain types of services (or works).
institution also undertakes to provide the correctly decorated report on its activities, providing points on the use of state property in a manner that is determined by the founder in accordance with the requirements set by the authority related to the field of activity of the organization.
Additional documents
Organization of extra-budgetary activities of educational institutions not only requires registration of contracts, but also drawing some other sources.We list the main types of them.
Firstly, it is properly drawn up regulations on off-budget activities, which will reflect the basic principles of paid services of one kind or another.
Secondly, it is appropriate direction the order in which the information will be reflected the next character:
- list of employees who will be engaged in the provision of paid services, their hourly rate, work schedule;
- cost estimate for the organization of commercial services;
- the content of the curriculum.
Third, with experts who are expected to provide training services on a commercial basis, the school will need to conclude an employment contract (or civil legal agreements).
In some cases, the institution may provide its employees with additional documents to facilitate their adaptation to the specifics of the transition to work on a commercial basis.This could be, for example, instructions for extrabudgetary activities, reflecting the principles of working with pupils of a certain age or social category.The school or university may issue manuals for the employees that will allow better orientation in the specifics of paid services.
Nuances paid education
In 2013, the Russian government issued a decree according to which introduced new rules concerning the provision of educational institutions paid educational services.It is useful to be familiar with them.The main innovation is the appearance of such a thing as a "lack of fee-based services."According to the law, such property may show if the service does not meet the educational standards, or would be manifestly contrary to the contract.Or, which is perhaps the purposes for which such services are most often used.
If the "lack" is detected, the customer has every right to demand that the management of the educational institutions of the lessons free of charge, in proportion reduce the cost of services under the contract, or to compensate losses incurred as a result of the passage of the program under the not quite qualitatively organized educational process.
calculations
Organization of extra-budgetary activities of educational institutions implies an appropriate payment arrangements with customers.What nuances should be considered here?
technical calculations with consumers can be made with cash register (if the payment is in the accounting department of the school), or using a bank account.If you do not have the necessary equipment and pay through credit and financial organization of the consumer can not, the school may give him a form of strict accountability.Receiving cash exercise responsible person appointed by the Director.
Does the form of the establishment?
As you know, state and municipal institutions, including educational, may belong to one of three groups - a treasury, budget, or autonomous.Is there a difference in the legislative approaches to the regulation of business activities depending on the specific type of state institutions?How does the State regulates the development of extra-budgetary activities of established organizations?
First of all, as noted by lawyers, schools and universities, relating to any of the three types can engage in entrepreneurial activity.However, there are differences in terms of the subsequent distribution of income received by the institution.
for public institutions is the norm by which all the income goes to the appropriate level of the budget.With regard to the autonomous entities - the situation is reversed.All proceeds institution can leave yourself (provided, however, that it is prepared, as we have said in the beginning, with the full line of commercial activity of the core goals and objectives).As for the classic "budget" of the organization, the "business" can be carried out on the core activities that are reflected in the founding documents.
In addition, extrabudgetary activities of educational institutions belonging to a group of state-owned, should be conducted on the basis of the documents endorsed by the chief administrator of the state (municipal) funds.They indicate what kind of resources will be used for the generation of income and expenditure.
For budget and state institutions have an obligation - to provide documents related to the "business" in the territorial representation of the Federal Treasury.The main - is the estimate of income and expenditure.It is the same as the lawyers say, could be a major instrument for opening a checking account organization.If you need
estimates
consider, according to some standards drawn up that same extra-budgetary estimates.She, like the same sources, typical for businesses, is divided into two parts - revenue and expenditure.
The first should reflect the balance of funds, was present at the beginning of the fiscal year, as well as the expected income correlative codes classification of income.In addition, the estimate should be specified not only revenues from the provision of services on a commercial basis, but also the fact of receipt of funds on a grant basis.
When it comes to the expenditure of the budget, the main thing here - the correct execution of cost justification based on their economic and financial characteristics.Specifies the list of signed agency agreements and other documents.
estimate signed by the director and chief accountant of the institution (or persons who replace them).The document is then stamped and sent to the governor of the fact that he has approved all.However, even if the estimate is signed, it is possible to make adjustments during the year - also in agreement with the manager.
activities planned
We have said that among the documents prepared by state and municipal organizations listed status of extra-budgetary activities.In accordance with the relatively new amendments to the legislation which came into force on 1 January 2012, certain groups of public institutions will be another important document - the "plan of financial and economic activity."What kind of nuances includes its design?They are quite a lot.But above all, it should be included targets correlative anticipated revenues from the provision of services which are not contrary to the charter of the organization.Types of extra-budgetary activities of educational institutions, however, may contain not only the organization of paid services, but also the recovery of revenue due to charity activities of a different kind of gratuitous character.
What else should be considered from the perspective of public administration formalities?Another important aspect, which includes off-budget activities of the school, university or other educational structures - accounting of funds.It must be carried out correctly.The mechanisms that have to do with it.
