It is believed that state and municipal educational institutions are firmly seated on budget subsidies. However, it is not. A lot of schools and universities earn themselves. The laws of the Russian Federation provide for such a phenomenon as extra-budgetary activities of an educational institution. What it is? What kind of specificity does it carry?
What is extrabudgetary activity?
What is an extrabudgetary activity of an educational institution? The fact is that funding for the work of schools provided for by state and municipal plans is, in many cases, calculated on the basis of the minimum coverage of those expenses that the organization has to deal with. Therefore, educational institutions conduct various extrabudgetary activities to attract additional financial resources.
Extrabudgetary Activities
Consider the forms in which schools earn extra income. Immediately, we note that the law does not impose restrictions on the choice by an educational institution of the legal form of a counterparty. School partners can be commercial organizations, NGOs, individual entrepreneurs, and individuals. With them, the institution concludes various kinds of agreements with the aim of acquiring additional financial or material resources, sharing in exchange for its own.
What kind of educational structures can run a "business"? From the point of view of the law, extrabudgetary activities of an educational institution of secondary vocational education (secondary vocational education), a secondary school, a lyceum, and a university are permissible — in general, the level of training programs does not play a fundamental role. Most importantly, the relevant regulations mentioned in the relevant laws must be complied with.
Can a government agency do business?
Yes maybe. In accordance with the Federal Law "On Education", extra-budgetary activities of a university, school, and other educational institution may be commercial in nature. But only if such activities correspond to the charter of the organization, that is, they ensure the achievement of the main goals of the activity. At the same time, the department that established the educational institution has the right to establish a ban on entrepreneurial activity if damage is caused to the main profile of the school or university. What is it about? What kind of activity in state and municipal educational organizations can be? Experts most often cite the following areas of extrabudgetary activity as an example:
- the provision of paid training services;
- trade (resale) of goods and equipment;
- the 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 upon their appreciation.
Due to the specifics of the main profile, schools derive additional income precisely through the provision of paid educational services. Although at the same time other types of extra-budgetary activities of an educational institution may also be practiced.
Is this entrepreneurship?
Above, we used the term "entrepreneurial activity." We did this, implying, rather, an abstract meaning. In fact, it is not entirely correct to call the activity of educational structures “entrepreneurship” 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, significant amendments to Law No. 3266-11 "On Education" were adopted at the legislative level, which regulates the work of state and municipal institutions. Yes, indeed, before they were approved, state institutions could very well be engaged in precisely "entrepreneurial" activities - this was said in the previous version of the law. However, upon the adoption of the amendments, the corresponding activities began to be called differently. Namely, the phrase "income-generating activity" appeared. So de jure extrabudgetary activities of an educational institution are not business, and it will be useful for us to internalize this fact.
Limitations
In accordance with the norms of the Law "On Education" noted above, the school, using such a channel for generating income as the provision of paid services, is not entitled to replace them with those that are financed by the budget. That is, it is unacceptable to conduct paid lessons within the framework of the schedule that is set for ordinary classes. If such actions are identified by regulatory authorities, then all the income that extra-budgetary activity of this kind has brought will be withdrawn by the relevant department that established the school. There are also norms that list the types of educational services that institutions are not entitled to provide on a fee basis. These include, for example, advanced education programs or in-depth study of various subjects. It is impossible to conduct paid classes with students who are classified as underachieving, as well as take exams in the format of external studies.
Registration of commercial relations
How are extrabudgetary activities of an educational institution? If we are talking about the provision of paid services, then it is necessary to conclude correctly executed contracts with customers. Moreover, before compiling such documents, the school is obliged to provide future consumers with information about the services provided and at the same time information about the institution. What kind of facts should be indicated in such messages (the presentation form of which is determined by the school independently)? Among the main ones are the following:
- name of the institution, information on licenses, accreditations;
- basic facts about the curriculum, 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 provided additionally;
- the order of admission of students;
- information about the documents that are issued upon completion of the curriculum.
To draw up a contract as such, a school that extracts income from extrabudgetary activities in the form of the provision of paid educational services should correlate its content with the norms of relevant laws. In some cases, it is useful to familiarize yourself with the wording in legal acts that directly indicate the terms of the contract, which are recognized as contradicting the laws of the Russian Federation. These include:
- an indication of the right to terminate the agreement in case of non-payment of services or delay;
- inclusion of an item on the possibility of expelling a student due to failure to fulfill the original curriculum;
- wordings indicating a restriction on the right of customers to cancel the contract at any time and without explanation of reasons, provided that the amounts paid for training are fully refunded;
- inclusion of points on penalties for refusing to study.
Contracts for the provision of educational services on a commercial basis by authorized officials are signed. Their list is approved by the head of the institution. Extra-budgetary activities of an educational institution are subject to the full responsibility of the director for how high quality the services will be provided. Also in the competence of the leadership is compliance with accounting and labor discipline, control over the correct preparation of estimates and other documents related to paid services.
Additional customer information
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 current wording of the law, the school or university undertakes to ensure the availability of a number of documents related to the main activity. Their list is as follows:
- constituent documents (including sources indicating changes);
- certificate of state registration of the institution;
- The decision to create an organization signed by the founder;
- order of the founder on the appointment of the director (or other managerial position) of the organization;
- a number of provisions (for example, those relating to branches and representative offices);
- documents reflecting the 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;
- papers providing financial statements for the year;
- information on inspections and other types of control measures carried out by the competent authorities (as well as their results);
- information on the state task for the provision of a certain type of service (or performance of work).
The institution also undertakes to provide a correctly formatted report on its activities, providing for clauses on the use of state property in the manner determined by the founder and in accordance with those requirements established by the authority related to the organization's field of activity.
Additional documents
The organization of extra-budgetary activities of educational institutions involves the execution of not only contracts, but also the preparation of some other sources. We list their main types.
Firstly, this is a duly executed provision on extrabudgetary activities, which will reflect the basic principles of the provision of paid services of one kind or another.
Secondly, it is an order of the corresponding orientation, which will reflect information of the following nature:
- a list of employees who will be involved in the provision of paid services, their hourly rates, work schedule;
- Estimated cost of organizing commercial services;
- the content of the curriculum.
Thirdly, with specialists who are supposed to provide training services on a commercial basis, the school will need to conclude labor contracts (or civil law agreements).
In some cases, the institution may provide its employees with additional documents that facilitate their adaptation to the specifics of the transition to work on a commercial basis. This may be, for example, an instruction on extra-budgetary activities that reflects the principles of working with students of a certain age or social category. School or university management can publish teaching aids for employees, which will allow them to better navigate the specifics of the provision of paid services.
The nuances of paid education
In 2013, the Government of the Russian Federation issued a decree in accordance with which new standards were introduced regarding the provision of paid educational services by educational institutions. It will be useful to familiarize yourself with them. The main innovation here is the emergence of such a concept as "the lack of paid services." In accordance with the law, such a property can be detected if the service does not meet educational standards, or if it clearly contradicts the terms of the contract. Or, which is also possible, for purposes for which services of this kind are most often used.
If a “flaw” is discovered, the customer has every right to demand from the leadership of the educational institution to conduct classes on a free basis, to proportionally reduce the cost of services under the contract, or to compensate for losses incurred as a result of completing the program as part of a poorly organized educational process.
Calculations
The organization of extra-budgetary activities by educational institutions involves an appropriate procedure for settlements with consumers of services. What nuances should be considered here?
Technically, settlements with consumers can be made using a cash register (then payment is made in the school's accounting department) or when using a bank account. If the necessary equipment is not available, but the consumer cannot pay through a financial institution, the school can issue him a strict reporting form. Reception of cash is carried out by responsible persons appointed by the director.
Does the form of institution matter?
As you know, state and municipal institutions, including educational, can belong to one of three groups - state, budget or autonomous. Is there a difference in legislative approaches to regulating entrepreneurial activities depending on the specific type of state institutions? How does the state regulate the development of extrabudgetary activities of established organizations?
First of all, as noted by lawyers, schools and universities related to any of the three types, they can carry out entrepreneurial activity. However, there are differences in the aspect of the subsequent distribution of income received by the institution.
For state-owned institutions, there is a norm according to which all income goes to the corresponding budget level. As for autonomous organizations, the situation is reversed. The institution can keep all the revenue for itself (however, provided that it was received, as we already said at the beginning of the article, with full compliance of commercial activity with relevant goals and objectives). As for the classic "budget" organization, the "business" can be carried out according to the main activities, which are reflected in the constituent documents.
In addition, extra-budgetary activities of an educational institution belonging to the group of treasury should be based on documents endorsed by the main manager of state (municipal) funds. They indicate what kind of sources will be used to generate income, as well as expense items.
For budgetary and state-owned institutions there is an obligation - to provide documents related to "business" to the territorial offices of the Federal Treasury. The main one is an estimate of income and expenses. She, as noted by lawyers, may be the main document for opening a current account of the organization.
If you need an estimate
Let's consider according to what standards the same extra-budgetary estimate is made. It, like similar sources characteristic of commercial enterprises, is divided into two parts - revenue and expenditure.
The first should reflect the cash balance present at the start of the fiscal year, as well as the expected revenue relative to the income classification codes. In addition, the estimate should indicate 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 execution of the justification of costs based on their financial and economic properties. The list of agreements and other documents signed by the institution is indicated.
The estimate is signed by the director of the institution and the chief accountant (or by persons who replace them). Then the document is certified by a seal and sent to the manager so that he approved everything. At the same time, even if the estimate is signed, it is possible to make adjustments to it during the year - also by agreement with the manager.
Plan activity
We said above that among the documents drawn up by state and municipal organizations, there is a provision on extra-budgetary activities. In accordance with the relatively new amendments to the law, which entered into force on January 1, 2012, some groups of government agencies will draw up another major document - “Plan of financial and economic activities”. What kind of nuances does its design 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. Types of extrabudgetary activities of an educational institution, however, may contain not only the organization of paid services, but also the extraction of revenue through charity and other types of free activities.
What else do state agencies need to consider in terms of formalities? An equally important aspect, which includes extra-budgetary activities of a school, university or other educational structure, is cash accounting. It must be implemented correctly. Consider the mechanisms related to this.
