account of expenses of the budget of the enterprise, as well as its income from core and other activities are now among the most complex and controversial issues of registration of such organizations.Target financing in this respect is rarely used, because to date there is no uniform method of working with such a score.However, despite all the difficulties, that such an account is the main issues of profit and coordination costs of fixed assets.Only in the case of cash on a single project in a single program, you can say that working with such a score is quite simple.In all other cases, the targeted financing and its analysis requires the director and chief accountant of the enterprise careful preparation and high-level qualification.
as many questions arises in the system correctly reflect operations using funds such funding.The fact that such a flow of funds to the account of the company provides for the use of finance solely on the goals and objectives that are put before the government now.Otherwise, the senior management ranks of the budgetary organizations can be held criminally liable for the misuse of public funds.For this reason, targeted financing provides constant monitoring of current cash flow and strict reporting of the work performed.
Under this provision of funds for each non-profit organization offers a number of bills that reflect one or another kind of operations.Typically, these operations include:
- Reception and transfer to the account of funds allocated to budget for this or that purpose.
- Writing off the cost of the non-profit organization at the expense of funds received.
- transfer of funds to the implementation of a particular project or program.At this stage and implemented directly targeted funding.
- Acquisition of fixed assets through the use of allocated finances, as well as implementation of tasks set before now.
- Reflection source of financing for purchased fixed assets.
- Return of the trust fund and reporting on the implementation of the state program.
of target financing provides several ways to implement it, each of which has its advantages and disadvantages.The system of modern Russian legislation does not provide a clear mechanism for its implementation, as well as the lack of regulatory reasonable and well-designed approach.Ideally, the credit balance on the account shall be equal to the sum of debit balances that are in the cash accounts of the budget organization.However, in practice, often there are situations when money from the trust fund are not yet available, but the organization already bears the actual cost of the state program.Sometimes there may be situations where the total costs of the enterprise will be more funds allocated.In this case, a non-profit organization have to write memos for additional earmarked funds for the program in its entirety.
Summing up, it can be concluded that the targeted funding - a planned allocation of funds from the state budget for any project or program in order to improve the socio-economic development of the country.Unfortunately, at present, our country is not really pampers its citizens a variety of programs, however, would like to believe that we will ever reach the level of Western countries.
