Document as of January 2016

In order to streamline the staffing tables and create a unified system of bodies that carry out centralized accounting, implement a unified budget policy in the execution of the local budget of the municipality of the Labinsk District, to strengthen financial and budgetary discipline and improve the efficiency of budgetary, autonomous institutions and local governments of the Labinsk District, I decide :

1. Approve the staffing standards for employees of municipal government institutions of centralized accounting departments that provide centralized accounting services to organizations in the public sector of the Labinsk district (Appendix N 1).

2. Establish that the action of this resolution extends to the municipal state institutions specified in Appendix No. 2 to this resolution.

3. Recognize as invalid:

1) Decree of the head of the administration of the municipal formation Labinsky District dated March 26, 2008 N 1238 "On approval of the staffing standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services to public sector organizations of the Labinsky District";

2) resolution of the head of the administration of the municipal formation Labinsky district dated September 5, 2008 N 3778 "On amending the resolution of the head of the administration of the municipal formation Labinsky district dated March 26, 2008 N 1238" On the approval of staff standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services organizations of the budgetary sphere of the Labinsk district";

3) Decree of the Administration of the Municipal Formation Labinsky District of December 8, 2010 N 3758 "On Amending the Resolution of the Head of the Administration of the Municipal Formation of Labinsk District of March 26, 2008 N 1238" On the Approval of Staff Standards for Employees of Municipal Institutions of Centralized Accounting Departments Providing Centralized Accounting Services to Organizations budgetary sphere of the Labinsk district";

4) Decree of the Administration of the Municipal Formation Labinsky District dated December 16, 2011 N 3747 "On Amending the Resolution of the Head of Administration of the Municipal Formation Labinsky District dated March 26, 2008 N 1238" On the Approval of Staff Standards for Employees of Municipal Institutions of Centralized Accounting Departments Providing Centralized Accounting Services to Organizations budgetary sphere of the Labinsk district";

5) Decree of the Administration of the Municipal Formation Labinsky District dated December 18, 2012 N 3461 "On Amending the Resolution of the Head of Administration of the Municipal Formation Labinsky District dated March 26, 2008 N 1238" On the Approval of Staff Standards for Employees of Municipal Institutions of Centralized Accounting Departments Providing Centralized Accounting Services to Organizations budgetary sphere of the Labinsk district";

6) Decree of the Administration of the Municipal Formation Labinsky District of February 28, 2014 N 466 "On Amending the Resolution of the Head of the Administration of the Municipal Formation of Labinsk District of March 26, 2008 N 1238" On Approval of Staff Standards for Employees of Municipal Institutions of Centralized Accounting Departments Providing Centralized Accounting Services to Organizations budgetary sphere of the Labinsk district.

4. The Department of Information Support for the Activities of Local Self-Government Bodies of the Administration of the Municipal Formation Labinsky District (Galtsova) shall publish this resolution in the mass media and place it on the official website of the Administration of the Municipal Formation Labinsky District in the information and telecommunication network "Internet".

5. To impose control over the implementation of this resolution on the first deputy head of the administration of the municipal formation Labinsk district A.M. Demchenko.

6. The resolution comes into force from the date of its signing.

Head of Administration of the Municipal Formation Labinsky District A.A. SADCHIKOV

Annex 1

Approved by the Decree of the Administration of the Municipal Formation Labinsky District of December 30, 2014 N 2354

STAFF STANDARDS OF EMPLOYEES OF MUNICIPAL PUBLIC INSTITUTIONS OF CENTRALIZED ACCOUNTING OFFICES CARRYING OUT CENTRALIZED ACCOUNTING SERVICES OF ORGANIZATIONS OF THE PUBLIC SPHERE OF LABINSKY DISTRICT

1. These staffing standards are established in municipal institutions of centralized accounting departments that provide centralized accounting services to public sector organizations of the Labinsk District (hereinafter referred to as centralized accounting departments).

2. To calculate the staffing of specialists and employees of municipal institutions of centralized accounting, the following indicators are taken into account:

network indicators (number of institutions served);

contingent in served institutions;

the number of employees in serviced institutions;

the annual volume of budgetary and extrabudgetary funds of municipal institutions serviced by municipal institutions by centralized accounting departments.

3. The position of the head of centralized accounting is established in each institution that is an independent legal entity.

4. The position of deputy head of centralized accounting is established with the number of employees:

up to 50 people - 1 position;

over 50 people - 2 positions.

5. The position of the chief accountant is established in each accounting department.

6. The positions of deputy chief accountants are established in the accounting department, which relies on paragraphs 8 - 13 of these staff standards:

from 5 to 10 positions of specialists - 1 position;

from 11 to 30 positions of specialists - 2 positions;

over 30 positions of specialists - 3 positions.

7. The position of the head of the department is established for each functional group, which, according to paragraphs 8 - 14 of these staff standards, is entitled to at least 6 positions of specialists - instead of one of them.

The position of the chief specialist is established at the rate of no more than 25% of the total number of functional groups, which, according to paragraphs 8 - 14 of these staff standards, are entitled to at least 6 positions of specialists - instead of one or more of them.

The position of lead economist, lead accountant is established on the basis of no more than 50% of the total number of functional groups, which, according to paragraphs 8-14 of these staff standards, are entitled to at least 6 specialist positions - instead of one or more of them.

8. The positions of specialists of various categories for accounting and costing food products and for accounting for funds received from parents in municipal institutions of centralized accounting are established on the basis of:

1 position - for 450 pupils of municipal preschool educational institutions;

1 position - for 700 students in municipal institutions of additional education for children.

9. The positions of specialists of various categories for accounting for material assets are established on the basis of:

1 position - for 7 serviced municipal institutions;

1 post for every 5 institutions served over 7.

10. Positions of specialists of various categories in the department of wages and other settlements with individuals are established at the rate of 1 position for 200 full-time positions in the serviced institutions.

Additionally, positions of specialists of various categories can be introduced for personalized accounting - at the rate of 1 position for 2,500 employees of municipal institutions serviced by municipal institutions with centralized accounting departments.

11. The position of the cashier is established in each accounting department.

12. Positions of specialists of various categories in economic and financial work are established at the rate of 1 position for 7 serviced municipal institutions.

In addition, 1 position is being introduced for the provision of statistical and tax reporting, the execution of cash transactions through the treasury system.

13. Positions of specialists of various categories for monitoring wages, economic analysis and consolidated reporting of municipal institutions that keep records independently:

1 position for 5 recipients of budgetary funds who are not accounting services in the centralized accounting department of the main manager of budgetary funds (independently keeping accounting records);

1 position for reporting consolidation.

14. Positions of specialists of various categories to meet municipal needs in the field of procurement of goods, works and services:

in the municipal institution of the municipal formation Labinsky district "Centralized accounting of the education department" - 7 positions;

in the municipal institution of the municipal formation Labinsky district "Centralized accounting of the department of physical culture and sports" - 2 positions.

15. The position of a lawyer is introduced in each municipal institution of centralized accounting.

16. The position of a system administrator is entered based on:

1 position - when servicing up to 50 pieces of computer equipment;

2 positions - when servicing more than 50 pieces of computer equipment.

17. The position of the leading specialist for interaction with the sectoral functional body is included in the staffing table in case of operational need.

18. The position of a human resources specialist is included in the staff list of institutions with more than 20 employees.

19. 0.5 - 1.0 the position of secretary-typist is established in case of production necessity, with the number of employees over 20 people.

20. The positions of drivers are introduced into the staff list of institutions if there is a centralized accounting of vehicles on the balance sheet.

21. The office cleaner position is introduced on the condition that the centralized accounting department is located in a separate room in accordance with the regulations.

22. The position of a territory cleaner is introduced on the condition that the centralized accounting department is located in a separate room and has a separate territory with asphalt and dirt in accordance with the regulations.

Notes:

1. When calculating the number of positions, rounding is carried out according to the final figures of the headcount standard. In this case, the total numbers less than 0.13 are discarded, the numbers 0.13 - 0.37 are rounded up to 0.25, the numbers 0.38 - 0.62 are rounded up to 0.5, the numbers 0.63 - 0.87 are rounded to 0, 75, and over 0.87 - up to one.

2. The formation of functional groups and the determination of the number of accounting and accounting personnel in each group, the number of staff units of service personnel, the determination of the number of positions of each category is carried out by the director of the centralized accounting department independently within the approved general wage fund.

3. The positions of employees and professions of workers are included in the staff list of institutions in the event of a production need, if the building is on the balance sheet of the centralized accounting department or a lease agreement.

4. When concluding an agreement for servicing new institutions with municipal institutions by centralized accounting departments that provide centralized accounting services to organizations in the budgetary sphere of the Labinsk district, the staff of accounting departments increases accordingly, and when the contract for accounting is terminated, it decreases. These changes are made no more than once a year at the beginning of the financial year.

5. These staffing standards do not apply to municipal centralized accounting institutions that provide centralized accounting services to health care institutions of the municipal formation Labinsk District in accordance with the order of the Ministry of Health of the Russian Federation dated June 9, 2003 N 230 "On approval of staffing standards for employees and workers of state and municipal health care institutions and employees of centralized accounting departments at state and municipal healthcare institutions.

Appendix 2

Approved by the Decree of the Administration of the Municipal Formation Labinsky District of December 30, 2014 N 2354

LIST OF MUNICIPAL STATE INSTITUTIONS OF THE MUNICIPALITY LABINSKY DISTRICT

1. Municipal state institution of the municipal formation Labinsk district "Centralized accounting department of the education department of the Labinsk district".

2. Municipal state institution of the municipal formation Labinsky district "Centralized accounting of physical culture, sports and culture of the Labinsky district".

Head of the Financial Department of the Administration E.A. SPIRIDENKOVA

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ORDER of the Ministry of Health of the Russian Federation of 05/22/2001 165 ON APPROVAL OF STAFF REGULATIONS OF EMPLOYEES AND WORKERS OF HEALTH CARE INSTITUTIONS AND ... Relevant in 2018

STAFF STANDARDS FOR STAFF OF CENTRALIZED ACCOUNTING OFFICES UNDER HEALTH CARE INSTITUTIONS

1. The position of the chief accountant is established in each accounting department.

2. The positions of deputy chief accountants are established in the accounting department, which is subject to paragraphs 4 - 8 of these staff standards:

From 5 to 10 positions of accountants - 1 position;

From 11 and above positions of accountants - 2 positions.

2.1. Additionally, the position of deputy chief accountant may be introduced at the expense of one of the positions of group leaders in centralized accounting departments with a total number of beds over 2100 or the number of outpatient doctor positions over 420 in serviced institutions;

2.2. Additionally, the position of deputy chief accountant may be introduced in institutions that carry out tax and statistical accounting operations.

3. The position of the head of the accounting group is established for each functional group, which, according to paragraphs 4 - 8 of these staff standards, is entitled to at least 6 positions of accountants,

instead of one of them.

4. The positions of accountants for accounting and costing food products are established at the rate of 1 position per 300 beds in hospitals (divisions) or places in orphanages.

5. The positions of accountants for accounting of material assets are established at the rate of 1 position for:

300 beds in hospitals (divisions) or places in orphanages;

100 medical positions in outpatient clinics.

6. The positions of accountants for settlements with workers and employees are established at the rate of 1 position per 200 full-time positions in the serviced institutions.

7. Positions of accountants for financial accounting are established at the rate of 1 position for 750 beds or 150 posts of outpatient doctors in serviced institutions.

Additionally, the positions of accountants in financial accounting are established:

7.1. 1 position in the execution of cash transactions through the treasury system;

7.2. 1 position to work with funds: compulsory health insurance, pension and social development;

7.3. at the rate of 1 post per 1000 beds or 200 posts of outpatient doctors in serviced institutions operating in the compulsory health insurance system;

7.4. 1 position in servicing blood transfusion stations assigned to groups III - IV and 2 positions - to groups I - II for the remuneration of managers;

7.5. at the rate of 1 position per 100,000 trips per year in serviced ambulance stations (departments);

7.6. 0.5 positions in the service of the centers of state sanitary and epidemiological supervision assigned to groups III - IV and 1 position to groups I - II for the remuneration of managers;

7.7. at the rate of 1 position for 60 medical positions in the service of the forensic medical examination bureau;

7.8. 0.5 positions in servicing dairy kitchens with a daily throughput of 1 to 5 thousand servings, 1 position - over 5 to 7 thousand servings and 1.5 positions - over 7 thousand servings.

8. The positions of accountants-auditors are established:

8.1. 1 position - when servicing less than 10 institutions with more than 300 beds (in total) or 60 posts of outpatient doctors (in total); 2 positions - at least 15 institutions with more than 750 beds (in total) or 150 posts of outpatient doctors (in total);

8.2. 1 position - when servicing ambulance stations with more than 100 thousand visits per year;

8.3. 1 position in the presence of centers of state sanitary and epidemiological surveillance with a population of more than 1 million people served;

8.4. 1 position in servicing blood transfusion stations with the amount of plasma harvested at least 10,000 liters per year or processing at least 40,000 liters of plasma per year;

8.5. 1 position in the service of the Bureau of Forensic Medical Examination with more than 60 medical positions.

9. The position of a senior cashier is established in the accounting department serving more than 1000 employees (individuals) instead of one cashier position, which is due under clause 10 of these staff standards.

10. The position of the cashier is established in each accounting department. When the accounting department directly conducts cash settlements with the population, additional positions of cashiers are established in its staff:

10.1. 0.5 positions in the presence of a dairy kitchen with a daily throughput of up to 2 thousand servings; 1 position - over 2 thousand servings;

10.2. 0.5 positions in the presence of a prosthetic department with the number of positions of dentists-orthopedists 5 or more;

10.3. 0.5 positions in the presence of a blood transfusion department with a procurement of at least 2 thousand liters of blood from paid donors;

10.4. 0.5 positions in the presence of a department of preventive disinfection with a staff of 10 or more positions of medical disinfectors for paid work on preventive disinfection, disinfestation and deratization;

10.5. 1 position for other paid medical services.

11. The position of an economist for financial work is established:

11.1. at the rate of 1 position per 200 beds or 50 posts of outpatient doctors with the number of beds in serviced institutions over 300 (in total) or over 60 posts of outpatient doctors (in total);

11.2. at the rate of 1 position per 100,000 visits per year at ambulance stations;

11.3. at the rate of 1 position for 60 medical positions in the Bureau of Forensic Medical Examination;

11.4. 1 position in servicing the centers of state sanitary and epidemiological surveillance and blood transfusion stations assigned to groups III - IV and 2 positions - to groups I - II for the remuneration of managers. 12. 0.5 - 1.0 the position of a typist is established in each accounting department.

Notes:

1. Economic maintenance of the centralized accounting department (cleaning and repair of premises, current monitoring of equipment and apparatus, etc.) is carried out by the personnel of the institution in which the centralized accounting department is organized.

The positions of employees and professions of workers of centralized accounting departments located in separate premises, as well as those employed in the technological process, are established according to the standards of the relevant employees provided for medical institutions.

2. When approving the states, it is not allowed to establish less than 0.5 positions. When calculating the number of positions, total figures less than 0.25 are discarded, more than 0.25 to 0.75 are rounded up to 0.5, and more than 0.75 - to one.

3. The formation of functional groups and the determination of the number of accounting and accounting personnel in each group is determined by the chief accountant within the limits of the number of posts that are due to centralized accounting for these model states.

4. When calculating the positions of accountants-auditors, economists for financial work, the number of beds and the number of positions of outpatient doctors include these indicators only for those institutions that are financed through centralized accounting.

ADMINISTRATION OF THE CITY OF LIPETSK

RESOLUTION

ON APPROVAL OF THE REGULATIONS ON THE NORMATIVE NUMBER OF EMPLOYEES OF CENTRALIZED ACCOUNTING OFFICES FOR SERVICE OF INSTITUTIONS AND CENTERS OF ACCOUNTING SERVICE AND RESOURCE PROVISION

dated November 30, 2017 N 2358)

In accordance with Part 2 of Article 53 of the Federal Law of October 16, 2003 N 131-FZ "On the General Principles of Organization of Local Self-Government in the Russian Federation" and the Charter of the city district of Lipetsk, Lipetsk Region of the Russian Federation, the administration of the city of Lipetsk decides:

1. Approve the Regulations on the norms for the maximum number of employees of centralized accounting departments for servicing institutions and centers for accounting services and resource support (Appendix).

(clause 1 as amended by the decision of the administration of the city of Lipetsk dated November 30, 2017 N 2358)

2. To impose control over the execution of this resolution on the deputy head of the administration of the city of Lipetsk D.L. Averov.

Head of the city of Lipetsk
S.V.IVANOV

Application. REGULATIONS ON THE NORMATIVE NUMBER OF EMPLOYEES OF CENTRALIZED ACCOUNTING OFFICES FOR SERVICE OF INSTITUTIONS AND CENTERS OF ACCOUNTING SERVICE AND RESOURCE PROVISION

Application
to the decision
administration
the city of Lipetsk
dated 19.12.2016 N 2310

dated November 30, 2017 N 2358)

1. General Provisions

1.1. The standards for the maximum number of employees (hereinafter referred to as the headcount standards) of centralized accounting departments for servicing institutions and centers for accounting services and resource support (hereinafter referred to as centralized accounting departments for servicing institutions) are designed to determine and justify the staffing number of employees, optimal selection, placement and use of personnel, proper distribution work between performers, establishing job responsibilities.

(As amended by the decision of the administration of the city of Lipetsk dated November 30, 2017 N 2358)

These headcount standards apply to centralized accounting departments providing services to the main managers of budgetary funds and municipal institutions of the city of Lipetsk.

1.2. The headcount standards are established for the most common organizational and technical conditions for the performance of work by a centralized accounting department for servicing institutions.

1.3. The standard number of employees involved in accounting and reporting provides for the implementation of work to ensure planning and accounting for the costs of serviced institutions, consolidated accounting and reporting.

2. Organization of work

2.1. The activities of employees of centralized accounting departments for servicing institutions are regulated by the legislation of the Russian Federation and job descriptions.

2.2. When distributing work among employees, their qualifications and specialization are taken into account, which should contribute to the high-quality and quick performance of their functions and tasks.

2.3. When applying the headcount standards, safe conditions and labor protection of workers must be ensured and a set of organizational and technical conditions must be created that ensure the possibility of normal work in accordance with the current sanitary and hygienic norms and standards.

2.4. Employees are required to regularly instruct financially responsible persons on the issues of accounting and safety of cash and material assets in their custody.

2.5. The mode of work and rest of employees is established on the basis of the daily routine, taking into account the regulation of all compulsory work and the performance of the most complex (labor-intensive) of them.

3. Standards for the number of employees involved in accounting and reporting

3.1. The centralized accounting department for servicing institutions provides accounting services for the financial and economic activities of institutions on the basis of concluded agreements in accordance with Federal Law No. 402-FZ of December 6, 2011 "On Accounting", Instructions for Budget Accounting, approved by Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n, other regulatory legal acts.

3.2. Standards for the number of employees of the centralized accounting department for servicing institutions in terms of accounting and reporting:

Number of employees in serviced institutions

Number of serviced institutions with self-balancing

3.3. In centralized accounting departments for servicing institutions, in addition to the accountants defined in paragraph 3.2, the following are introduced:

3.3.1. The position of the head - 1 staff unit.

3.3.2. The position of deputy head - if available in the centralized accounting department:

From 15 to 40 staff positions inclusive - 1 staff unit;

From 41 and more staff units - 2 staff units.

3.3.3. To account for food products, fees paid by parents (legal representatives) for the provision of childcare and childcare services in educational institutions serviced by centralized accounting, for each kindergarten:

With the number of groups up to 11 (inclusive) - 0.5 staff unit of an accountant;

With the number of groups of 12 or more - 1 full-time accountant.

3.3.4. For centralized accounting departments for servicing institutions serving more than 10 independent institutions, for performing work on consolidated accounting and reporting, exercising financial control in institutions that are independently maintaining accounting records - 0.2 staff unit of an accountant for each serviced institution.

3.3.5. For centralized accounting departments exercising powers:

a) on the payment of funds for the maintenance of children under guardianship, guardianship, in foster families; payment of remuneration to foster parents; a one-time payment to orphans and children left without parental care, as well as to persons from among orphans and children left without parental care, for the repair of living quarters; on payment of housing and communal services to pedagogical workers - 2 staff units of an accountant;

b) on social payments for partial compensation of the cost of meals for students at home according to the conclusions of medical organizations that are part of municipal educational organizations, as well as students in private educational organizations that have state accreditation; social payment to provide certain categories of students with school and sports uniforms:

Up to 1000 students - 1 accountant;

For each subsequent 500 people - 0.5 staff unit of an accountant;

c) on accounting and transferring compensation payments to parents (legal representatives) for payment for the service of looking after and caring for children in an educational organization:

Up to 1000 children - 0.5 staff unit of an accountant;

From 1001 to 3000 people - 1 staff unit and for each subsequent 3000 people 0.5 staff unit of an accountant.

3.3.6. For centralized intersectoral accounting departments (keeping records in 3 or more sections of the budget classification of the Russian Federation) - 1.5 staff positions of an accountant.

3.3.7. For centralized accounting departments that provide services to 2 or more structural divisions of the Lipetsk city administration - 2 staff positions of an accountant.

3.3.8. For centralized accounting departments serving more than 30 institutions, 0.2 position of an economist is introduced for each serviced institution.

3.3.9. For centralized accounting departments serving less than 30 institutions, the position of an economist is introduced within the limits of the total number of accounting employees.

4. Standards for the number of employees involved in ensuring the activities of centralized accounting departments for servicing institutions

(as amended by the decision of the administration of the city of Lipetsk dated November 30, 2017 N 2358)

In order to ensure the activities of centralized accounting departments for servicing institutions, the following positions are introduced:

Procurement specialist for the formation in the automated information system of the state (municipal) order of registers of municipal needs of recipients of budget funds, posting information on the website bus.gov.ru, issuing an electronic signature - 1 staff unit;

The driver, in the presence of a car, registered in the prescribed manner, for the transportation of employees delivering accounting and other documents - 1 staff unit;

Leading specialist in labor protection to ensure compliance with labor protection requirements with the number of institutions over 50 people - 1 staff unit;

System administrator (software engineer) to support programs for accounting, tax accounting and treasury budget execution - 1 staff unit for every 25 units of computer equipment;

Manager of the household for maintenance and resource support of activities with the number of institutions over 150 people - 1 staff unit.

5. Final provisions

5.1. Departments can be formed in the structure of centralized accounting for servicing institutions. The number of positions of heads of these departments should not exceed 30% of the total staffing of accounting employees.

5.2. The position of the head of the department, the cashier is introduced within the limits of the number determined by the regulations. At the same time, the position of the head of the department is introduced if there are at least 4 employees in the department, including the head. The name of the department is determined by the structure of the centralized accounting for sections and depending on the amount of work.

5.3. When opening new institutions, the accounting of which is transferred to centralized service, the number of employees increases accordingly, and when closed, it decreases. These changes are made no more than once a year.

5.4. Volumetric indicators for determining the standard for the number of employees for the next financial year are submitted to the Finance Department of the Lipetsk City Administration for approval before the budget for the next financial year is adopted.

5.5. When calculating the number of positions, rounding is carried out according to the final figures of the headcount standard.

5.6. The staffing table, the structure of the centralized accounting department for servicing institutions is approved by the head and agreed with the structural unit of the Lipetsk city administration, which performs the powers of the founder.

Centralized accounting is no longer the prerogative of municipal institutions in recent times. Large private companies also work in accordance with this principle, small ones prefer to abandon the idea of ​​forming their own staff of accountants and turn to special outsourcing organizations.

Definition

Centralized accounting (CB) is an institution that performs the functions of accounting services for several companies at the same time. This organization practices accounting and tax accounting for enterprises of different forms of ownership.

It is possible to organize the activities of the Central Bank in the following forms:

• outsourcing company;
• insourcing services.

When outsourcing, an accounting company, under an agreement in the form of a contract, receives on a reimbursable basis the opportunity to maintain accounting and tax records for other organizations. In the case of insourcing, accounting functions are accumulated in the parent organization.

A special characteristic of the centralization of accounting services in the municipal sector is the implementation of accounting duties, but does not provide for payment for such services.

If centralization is possible, the following accounting methods are distinguished:

• complete centralization;
• a form of partial centralization;
• control in work in a certain sector - in the field of centralized purchases of material assets and goods;
• preparation of summary reports.

Normative base

The main regulatory acts that regulate the activities of the centralized accounting department of municipal educational institutions are:

• management orders, internal company rules;
• collective agreement;
• documents on the organization of the bonus system;
• company's financial policy.

The meaning of creation

Letter No. 03-01-01 / 11-241 of the Ministry of Finance of the Russian Federation dated August 19, 2003 states the main task of accounting centralization in the municipal sector: the need to minimize costs and increase the productivity of accounting services.

The list of tasks to be solved by the efforts of the Central Bank includes:

• increase the accuracy of credentials;
• the ability to use a single methodology for various accounting cases;
• reduction of tax risks;
• prompt preparation of all types of reporting;
• maintaining the payroll by reducing the total number of employees who work in finance departments;
• reducing the cost of accounting in the organization.

Law No. 402-FZ “On Accounting” speaks of the right of a managing business entity to independently decide how to keep records in an organization: without the help of other firms, third parties or special companies on a contractual basis.

Different structures of the Central Bank are created with the following goals:

• establishment of unified methodological and legislative provisions on centralized accounting;
• reporting;
• minimization of costs in the company when compiling reports;
• collection of accurate information for servicing the Central Bank;
• more rational use of budget funds.

It should be emphasized that the order of organization and functionality of the Central Bank does not depend on whether it operates as a unit or as an independent legal entity.

Main tasks of the service

Among the main tasks of the Central Bank are:

• organizing and conducting accounting of FCD companies;
• control over the economical use of material and financial resources in the company, in its divisions;
• ensuring the rational organization of accounting and reporting in the company and its divisions on the basis of maximum centralization and mechanization of educational and computational work, progressive forms, as well as methods of accounting and auditing;
• development and implementation of measures that were aimed at the implementation of monetary discipline.

Functions

The functions of centralized accounting are as follows:

• organization of accounting for incoming funds, stocks, actual reflection on the accounts of accounting transactions that are associated with the movement of inventory items;
• accounting for the execution of cost estimates, the results of the economic and financial work of the organization, monetary, settlement and credit operations;
• provides control over the legality, timeliness and correctness of documents, the preparation of economically reasoned reports, over the calculation of salaries with employees of the organization, the correct calculation and transfer of payments to budgets of various levels, contributions to state social insurance;
• conducts an economic analysis of economic and financial work in accordance with accounting and reporting;
• takes constructive measures to prevent shortages, misappropriation of funds and inventory items, violations of monetary and financial legislation;
• carries out work to ensure the implementation of personnel, monetary and cash discipline, the preparation of cost estimates and the legality of write-offs.

Rights

Basic rights of the Central Bank:

• receives the necessary documents for accounting;
• prepares draft legislative acts regarding the work of the Central Bank;
• sends requests to structural divisions, documents, as well as information necessary for the implementation of accounting capabilities;
• participates in meetings, which are convened by the company's officials, when discussing monetary issues.

Features organization of centralized accounting

In the process of independent work, centralized accounting bodies draw up and approve local rules in the form of the following documents:

• orders, instructions and administrative documents that have been approved by the manager;
• collective agreement and contract;
• provisions on accounting policy and remuneration of personnel, remuneration;
• internal rules.

The purpose of the centralized accounting department for servicing institutions is the maintenance of taxation and accounting.

The multifunctional obligations of the Central Bank also include:

• reporting;
• possible reflection of operations in natural and cost values;
• verification of the primary, revision of the deadlines for its delivery;
• monitoring the dynamics of the quantitative and qualitative composition of reserves;
• audit of the use of labor resources and management of the company's financial flows;
• implementation of settlements with contractors and employees.

Central Bank employees play an important role in the inventory and provide consulting services.

The tasks of centralized accounting activities may include reporting to regulatory authorities and management accounting, preparing analytics, calculating revenue and cost estimates, and reviewing the approved budget.

Advantages

The positive results of the introduction of centralized accounting can be:

• no need to maintain their own departments of accounting and finance;
• management costs are reduced;
• implementation of the planned projects and programs in a short time;
• a separate approach to the implementation of the tasks of accounting;
• the use of the company's resource base becomes more efficient due to the dual monitoring system;
• there is no need to spend financial resources and time on advanced training courses and a special assessment of work criteria for accounting;
• the risks of financial work are minimized due to the fact that the level of qualification of all professionals in centralized accounting is extremely high.

Flaws

The shortcomings include the following:

• reduced opportunities for the head of centralized accounting in relation to the process of spending funds;
• centralized accounting will correlate all types of costs with the income plan for the year;
• the introduction of additional obligations for employees of the Central Bank can only be in the event of an increase in payment under the contract.

For the municipal sector, there are no direct levers of influence on the list of services provided by the customer enterprise.

Formation of the organizational structure. Legal form of the Central Bank

Creating a centralized accounting can be done as follows:

• determination of the legal type of the structure;
• registration in state bodies;
• formation of a financial body;
• formation of a standard contract for the provision of accounting services;
• staffing and staffing;
• creating a price list of services.

Responsibility for the completeness of accounting lies with the director of the Central Bank. In the option of separating accounting into a separate division, it will be necessary to amend the Charter, add an additional type of activity to it - the provision of accounting services.

Formation of the organizational structure

When developing the optimal organizational structure of centralized accounting, it is necessary to provide for:

• managing the preparation of reporting documentation;
• planning and analytical or financial department;
• a group of leading professionals;
• calculators;
• accountant;
• economic division.

Contract for services

The form of the contract is developed separately for the provision of services on a gratuitous or paid basis. The document should say:

• tasks and goals of the Central Bank;
• rights and obligations;
• responsibility for certain violations;
• a list of persons who have the right to sign accounting documentation;
• deadlines for filing primary records and processing them;
• workflow regulations;
• the possibility of organizing the storage of documents and work with the archive.

What is the staffing table?

In accordance with the developed organizational structure of the accounting service, its staffing is compiled. Competent specialists in a narrow profile are selected for free positions.

The selection of employees should be organized on a competitive basis.

The number of employees is calculated based on the estimated labor costs for each accounting segment.

Accounting centralization is the best solution for budget companies and large private companies.

State Chief Accountant

The accounting department of the organization is headed by the chief accountant, who is appointed and dismissed by the head of the organization.

The chief accountant of the Central Bank may be appointed or dismissed only by those governing bodies that are superior in relation to those companies in which the Central Bank is created. He enjoys the rights and obligations that are provided for by the relevant Regulations as well as personnel documentation. The chief accountant is subordinate to the leadership of the organization under which the Central Bank was created.

The leading purpose of the position is to organize the management of activities and development of the accounting system in the management structure of the organization. The capabilities of the chief accountant are established by legal acts, the employment contract and job descriptions.

The chief accountant is accountable to the head of the organization and is responsible for the formation of accounting policies, accounting, and the actual presentation of full accounting.

The official ensures the compliance of the company's economic work with the legislation of Russia, control over the movement of property and the implementation of duties.

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the centralized accounting department are mandatory for all employees of the company.

Without the signature of the chief accountant of financial and settlement documents, monetary obligations for debts are considered invalid.

The position of chief accountant is usually held by a person with a higher financial education, and in some organizations - with a certificate of a professional accountant. As necessary, a person who does not have a higher specialized education can be appointed to the position of chief accountant if he has more than 3 years of experience in this specialty.

Central Bank in the public sector

For public institutions, accounting can be organized on the basis of the MKU "Centralized Accounting Department" or "Centralized Accounting Department of the District Administration".

This approach allows you to increase the productivity of treasury operations in budgetary institutions, as well as minimize the costs of preparing and maintaining activity reports.

The creation of a centralized accounting department of municipal educational institutions saves the organization's costs for the creation and maintenance of accounting.

Accounting provides additional services: tax consultations, storage of documents, representation in regulatory authorities.

MKU "Centralized Accounting" is a separate independent structural subdivision of the executive and administrative body of local self-government of municipalities. It is designed to organize the process of accounting for FCD indicators in relation to municipal institutions and local governments.

Central bank in the Moscow region

On December 16, 2016, the Concept of Centralized Accounting in the Moscow Region was adopted. It was approved by the GKU MO "Centralized Accounting of the Moscow Region". About 418 state institutions of the region were taken for service.

• in the Ministry of Health - 293 units;
• in the Ministry of Education - 73 units;
• in the Ministry of Culture - 26 units;
• in the Ministry of Physical Culture - 26 units.

The main contacts of the institution: Moscow, st. Kokkinaki, d. 6.

The centralized accounting department of the Moscow Region provides services in the following areas:

• bookkeeping - the formation of a system for documenting information about accounting objects and compiling their reports;
• preparation of tax reports.

The organization has an approved structure and staffing.

Kindergartens. Features of the Central Bank

The centralized accounting department of kindergartens is engaged in the formation of estimates for the movement of budget funds based on the data provided to them on the income and expenses of enterprises. The degree of centralization in this case is not set by the serviced company, but by the main managers of funds. The degree of centralization, the main functions, duties and rights of the parties are signed in a special agreement.

How to improve work efficiency?

For the normal operation of the accounting department that manages several municipal institutions, appropriate software is required.

It is necessary to process a lot of data in a short time, save a history of accounting transactions.

Accounting automation makes the whole process more transparent. This minimizes errors and difficulties with regulatory controls.

The centralization of accounting allows you to reduce the company's costs of maintaining financial statements.

The need to search for new employees and the formation of accounting is eliminated. The Central Bank saves the funds of municipal institutions. An appropriate contract is concluded for the implementation of accounting services.

After weighing the pros and cons, management decides how to keep records: form their own department or keep records centrally.

Conclusion

The format of accounting through the Central Bank is the highest degree of systematization of accounting, which involves the maintenance of specialized reporting for several types of enterprises of the same type of work.

This approach has a lot of advantages, which provide more efficient reporting, allow minimizing the company's expenses for maintaining a staff of specialists.

The main feature of the Central Bank is that it carries out complex interaction with a huge number of budgetary institutions. Therefore, a clear regulation of such contractual relations is required.

Thus, the leading advantage of the use of the Central Bank is the economic benefit for the company's budget in terms of saving the costs of maintaining the accounting service personnel. The disadvantage is the remoteness from the actual location of the budgetary institution.

Appendix No. 17

Staff standards
the number of personnel of centralized accounting departments under the Ministry of Education and education management bodies that are directly under the Ministry of Education of the Republic of Tatarstan

With changes and additions from:

The headcount of centralized accounting departments under the Ministry of Education and education authorities is determined based on the following indicators:

The number of institutions served by centralized accounting;

The number of teaching, administrative and other personnel;

Number of institutions funded by centralized accounting.

Regulations
headcount of centralized accounting departments

The staffing of centralized accounting departments is established on the basis of the following calculation:

1. For every 4 institutions (with the exception of pedagogical schools, the Institute for the Improvement of Teachers, republican and city centers for extracurricular work - 1-2 groups, children and youth sports schools of the Ministry of Education, kindergartens, kindergartens, boarding schools, boarding schools with a special regime, orphanages) - 1 unit. At the same time, 3 boarding schools at schools or 10 extended day groups are equated to one institution. Centralized accounting departments, speech therapy centers, groups of centralized economic services are not included in the number of institutions.

2. For each teacher training school (college):

up to 400 students - 1 unit,

from 401 to 640 students - 2 units,

from 641 and more - 3 units.

3. For each teacher training institute, republican and city centers of extracurricular work 1-2 groups, each children's and youth school of the Ministry of Education - 2 units, for each Republican Center for Education and Social Rehabilitation of the Disabled - 2 units.

4. For each orphanage - 1 unit, for each boarding school, boarding school with a special regime with the number of classes (groups) up to 15 inclusive - 1 unit, from 16 or more classes (groups) - 2 units.

5. For 2 or more preschool institutions with a total number of groups up to 5 inclusive - 1 unit, for each nursery - a kindergarten with a number of groups of 6 or more - 1 unit.

6. For every 10 institutions funded by centralized accounting - 1 unit.

7. For 320 state employees with whom wages are settled - 1 unit, for 500 personal accounts of compensation payments for targeted social protection - 1 unit.

8. In centralized accounting departments under the Ministry of Education of the Republic of Tatarstan and city (cities with district division) education departments that manage and control the activities of lower centralized accounting departments, for every 15 districts and cities - 1 unit.

9. With the computerization of accounting, within the limits of the number determined by the regulations, the positions of an engineer, programmer and operator are introduced. In the centralized accounting department of the Ministry of Public Education of the Republic of Tatarstan, for the development and implementation of integrated programs for computerization of accounting and coordination of integrated accounting programs in excess of the number determined by the standards, the following are introduced: for each section of accounting - 1 unit.

10. If there is a special car in the centralized accounting department, the position of the driver is established.

11. Subject to the organization of hot meals for students in secondary schools and the transfer of canteens to the jurisdiction of education departments, the positions of an accountant-calculator are established in the staff of the Central Bank - 1 unit in excess of the number determined by the standards.

Notes: 1. The staff of centralized accounting departments are established in the amount determined by the staffing standards, except for the position of the chief accountant, as well as his deputies, who are introduced in addition to the established standard at the rate specified in clause 2 of this note.

2. The positions of the deputy chief accountant are entered into the state if there is in the centralized accounting department:

from 5 to 15 inclusive units - 1 position,

from 16 to 35 inclusive units - 2 positions,

from 36 and more units - 3 positions.

In addition, within the limits of the number determined by the regulations, the position of deputy chief accountant for computerization of accounting may be introduced.

3. The position of the head of the accounting group is introduced within the limits of the number determined by the standards, if there are at least 4 employees in the group, including the head. The number of groups is determined by the regulation on centralized accounting, approved by order of the Ministry of Education of the RSFSR.

4. The positions of leading specialists, specialists of the 1st category, specialists of the 2nd category, specialists and cashiers are introduced into the staff of centralized accounting departments within the limits of the number determined by the regulations.

5. The position of leading economists is introduced within the limits of the number determined by the regulations.

6. To maintain statistical reporting and prepare calculations for the prospective development of educational institutions, the position of an economist in statistics is introduced into the staff of centralized accounting in addition to the established standard.

7. If necessary, within the limits of the number determined by the regulations, the following can be introduced: the positions of secretary-typist, archivist, courier.

8. The position of a cleaning lady is introduced in excess of the number determined by the regulations, provided that the centralized accounting department is located in a separate room, and the occupied area is 400-450 square meters. m with an area of ​​less than 400 sq. m - 0.5 units.

9. When opening new institutions, the accounting of which is transferred to the centralized accounting service, the staff of the centralized accounting department increases accordingly and, upon closing, decreases. These changes are made no more than once a year.

10. Attribution of centralized accounting departments to pay groups should be carried out similarly to pay groups provided for the relevant structural units and positions of representative and executive power in the Republic of Tatarstan.

11. When calculating the number of positions, rounding is carried out according to the final figures of the headcount standard. In this case, figures up to 0.50 are discarded, 0.50 and more are rounded up to 1.00.

12. The states of centralized accounting departments under the RONO are approved within the staffing standards of the Ministry of Education and Science of the Republic of Tajikistan on the proposal of the heads of departments and departments of public education.