Organization estimate. Estimate of a non-profit organization

To plan income and expenses in a non-profit organization (hereinafter referred to as NPO), a financial plan is drawn up. Accountants also call such a document an estimate of income and expenses, or a budget.

How to draw up and approve an estimate

The income and expense statement can be . Each NPO decides for itself what to reflect in the document, based on its specialization and needs. There are no strict requirements for drawing up an estimate-budget anywhere in the legislation.

The budget consists of income and expenditure parts. The income side reflects the expected income in the coming year. And in the expenditure - the planned costs.

The estimate can be very detailed, and can be enlarged. That is, it can show each item of expenditure, or you can give indicators only for groups. As applications, there may be calculations on the basis of which the estimate was made, but not necessarily. The estimate can be made for the organization as a whole. And you can also for any specific event.

For what period to make an estimate

You can develop an estimate for the year, broken down by quarters and months. Or you can not make a breakdown - just give the planned indicators for each article for the year. The estimate can even be several years ahead, broken down by years.

Who approves the estimate

The estimate is approved by the supreme governing body of the NPO. This can also be done by a permanent collegial elected body of an NPO, if such a right is given to it by the charter of the organization (clause 3, article 29 of the Law of January 12, 1996 No. 7-FZ). Who exactly approves the estimate depends on the form of the NPO's creation. See the table below for all options.

When can I change my budget

As a rule, NCOs adhere to the amount of expenses approved by the estimate. But if you see that the current costs do not fit into the planned ones, then it is better to change the estimate.

You can change the estimate as many times as the management of the non-profit organization deems it necessary. The closer the actual figures are to the figures in the budget items, the better the level of financial planning in the organization. This means that there is less risk of accusations of misuse of funds by the tax authorities.

The revised estimate is approved , which was claimed by its original version. For example, in a public organization, this is done by the general meeting of its members. The decision itself is recorded in the minutes of the general meeting.

Examples of estimates

Each NPO, based on its specifics of activity, the form and content of the estimate, draws up individually for itself. We offer two universal options for estimates - option 1 And option 2. The first one is suitable for organizations without structural divisions, with a small number of employees and without separate projects. The second - on the contrary, for organizations with a management apparatus and various projects.

In the accounting of a non-profit organization (NPO), the main place is occupied by the accounting of funds for targeted financing. The term "target financing" is also found in accounting, in particular, for the name of account 86, and in tax law. There is no such concept in civil law, however, when drawing up various kinds of contracts, it is necessary to be guided only by the norms of civil law.

The closest concepts of civil law for the activities of NCOs are contracts of gift (Article 572 of the Civil Code of the Russian Federation) and donations (Article 582 of the Civil Code of the Russian Federation). A donation is a donation of a thing or a right for generally useful purposes. Donations are made to citizens, medical and educational institutions, social protection institutions, charitable, scientific and educational institutions, foundations, museums and other cultural institutions, PUBLIC and religious organizations.

Donations predetermine the obligations of the beneficiary. Thus, the donor has the right to put forward a condition for the use of the property transferred by him for a specific purpose. Violation of this obligation by the beneficiary may result in the cancellation of the donation.

A legal entity that accepts a donation, for the use of which a certain condition is established, must keep separate records of all operations for the use of donated property.

tax accounting

In the activities of NPOs, there are incomes in the form of funds and other property that are received as gratuitous assistance (assistance) in the manner prescribed by Law No. 95-FZ, as well as property received by the taxpayer as part of targeted financing. Organizations are required to keep separate records of income received and expenses incurred within the framework of targeted financing. In the absence of such accounting, these funds are considered as subject to taxation from the date of their receipt. Grants received also belong to the means of target financing. Grants are recognized as funds or other property, if their transfer (receipt) satisfies the following conditions:
grants are provided on a gratuitous and irrevocable basis by Russian individuals, NON-PROFIT ORGANIZATIONS, as well as foreign and international organizations and associations according to the list of such organizations approved by the Government of the Russian Federation, for the implementation of specific programs in the field of education, art, culture, public health, environmental protection , protection of the rights and freedoms of man and citizen, provided for by the legislation of the Russian Federation, social services for the poor and socially unprotected categories of citizens, as well as for the conduct of specific scientific research;
grants are provided on terms determined by the grantor, with a mandatory report on the intended use of the grant.

When determining the tax base, targeted revenues are not taken into account: from the budget to budget recipients and for the maintenance of NPOs, for their statutory activities; transferred free of charge from other organizations and (or) individuals and used by recipients for their intended purpose. Taxpayers - recipients of targeted revenues are required to keep separate records of income (produced) received (produced) (expenses).

Funds received can be recognized as targeted income and expenses only if they fully comply with the requirements of the person who provided the financing. To control the intended use of funds, it is necessary to ensure the identity of the indicators of financial statements and accounting registers, as well as data from primary documents.

The basis for the organization of accounting and documentation should be the correspondence of sub-accounts (or subconto) of account 86 "Target financing" to specific sources of targeted financing. The accounting (financial) statements of the organization include summarized data on all sub-accounts of targeted financing, its revenue and expenditure parts. Accounting registers should present a detailed picture of each source of funding.

Supporting documents must be strictly related to a particular contract. It is necessary to compare the costs incurred with certain budget items or estimates. In the absence of such a system for identifying primary documents with sources of targeted funding, inspection bodies will most likely not be able to draw conclusions about the intended use of funds and maintaining separate records. The consequence will be the assignment of targeted income to non-operating and their subsequent taxation.

It is impossible to consider any financial and economic operation, removing it from the general context of the organization's activities. Therefore, it is necessary to compare all types of information that may be relevant to the accounting of earmarked funds. When compiling an income tax return to reflect the received targeted funds, NCOs fill out sheet 07 "Report on the intended use of property (including funds), works, services received as part of charitable activities, earmarked receipts, earmarked financing." The Ministry of Taxation of Russia in the recommendations "The tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation" offered non-profit organizations forms of registers for accounting for targeted funds in the form of:
Register of receipts of target funds;
Register of accounting for the expenditure of targeted funds;
Register of accounting for target funds used for other purposes.

Accounting

Accounting for targeted income and expenses can be attributed to complex and controversial issues in the accounting of NCOs. Currently, account 86 is used to summarize information on target income and expenses. To reflect target expenses, organizations of their choice fixed in the accounting policy can use either account 86 directly, or 20 "Main production", or 26 "General business expenses". Account 20 for these purposes is directly recommended by the Ministry of Finance of Russia (see Approved by Order of the Ministry of Finance of Russia dated February 7, 2006 No. 24n.)

Chart of accounts for accounting of financial and economic activities of organizations and Instructions for its application, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n.

I recommend using account 20 to account for expenses incurred by the organization for the main type of activity (statutory non-commercial activity). When the work is done, account 20 is closed to Debit 86 for the corresponding subcounts.

Disadvantages in the use of accounts 20 and 26 are as follows. When using account 20, traditionally, accounting should be carried out according to economic elements, which has no practical benefit in the activities of NGOs, and the accounting mechanism is very burdensome. Account 26 does not fully correspond in name to the values ​​taken into account, since, in addition to general business expenses, NCOs also have other types of expenses. In addition, according to accounting rules, this account must be closed every month, which is not always justified in the course of the NPO's business activities, and account 20 can be closed after the event.

Therefore, to account for targeted funds, account 86 is the main one. Despite this, there is no single methodology for accounting for targeted income and expenses. The task is somewhat simplified when the organization has one source of funding and it performs a single target program. In practice, this rarely happens. As a rule, an NPO has several sources of funding and carries out several targeted projects or programs.

In the debit and credit of account 86, you need to enter the necessary subcounts and divide the receipts, in accordance with the source of receipts, and debit expenses 86 related to these incomes.

Since the basis of the activities of a non-profit organization is an estimate, then the methodology for accounting for targeted funds must be built using similar approaches. One of the accounting principles of NCOs is the unity and comparability of accounting and tax reporting data. Based on this, it can be recommended to build an accounting system, reflecting the sources of financing on the sub-accounts of account 86. The accounting information collected on sub-accounts is the basis for compiling a report to a specific funding organization or individual. Since several projects and programs are being implemented in organizations, the second level of sub-accounts can be recommended to reflect income and expenses for targeted projects and programs. The next level of detail may correspond to specific budget lines for each target program. As a result, the details of account 86 will look like this:
the first level of the subaccount (subconto) - the sources of financing reflected in the subaccounts of the first level of the target financing account;
the second level of the sub-account (subconto) - the names of target projects and programs reflected on the sub-accounts of the second level;
the third level of the subaccount (subconto) - budget items of specific target projects in accordance with the estimate of income and expenses for this event.

Estimate of income and expenses of a non-profit organization

The accounting system of an NPO should contain information not only about the state of assets and liabilities, the presence and volume of the organization's property, but also, unlike a commercial organization, about how the received targeted funds were used. The basis for reflecting this kind of information is the estimate. The Federal Law of January 12, 1996 No. 7-FZ "On Non-Commercial Organizations" states that each NPO must have an independent balance sheet or estimate. The estimate of income and expenses can be defined as a plan for the upcoming receipts of material and cash, as well as expenses of the organization.

It is necessary to identify the sources due to which the non-profit organization exists:
Entry fees;
Membership fee;
Voluntary donations;
Target receipts from budgetary organizations:
a) for statutory activities
b) for a specific program (in this case, a contract is drawn up with an estimate for each specific program in which income will be equal to expenses)
c) subsidies, subventions
d) material assistance
Profits from commercial activities remaining after tax.

Based on this, it is clear that even organizations that are on the simplified taxation system (STS) must maintain accounting and tax records in order to correctly determine the profit from commercial activities, since our organizations often have a very significant income position.

The estimate of an NPO is compiled for a calendar year, as well as for the implementation of a specific program or project. The draft estimate is discussed and approved by the highest governing body in accordance with the charter of the organization. Changes that need to be made to the estimate should be agreed in writing with the body that approved the original version.

For some simplification of the work, it can be recommended to draw up an estimate for the same items of income and expenses that are provided for in the income statement. An approximate NPO estimate for a financial year may look like account card 86 (in the 1C program) with full details of income and expenses.

The estimate of the target project or program is compiled in accordance with the objectives of the project (program) and is approved by the financing party. Most often these are legal entities.

However, at the moment, far from all the subtleties of accounting for targeted funds are regulated at the legislative and regulatory levels. When working with targeted funds, NPOs are required to comply with the norms and rules of Russian legislation as accurately as possible and be reflected in the accounting policy.

A revenue and cost estimate (also called a financial plan) in organizations that are not engaged in commercial activities is formed in order to plan the budget for the future period of time. Its compilation is mandatory if the management is interested in the smooth functioning of the enterprise. In the article we will tell you how to make an estimate of income and expenses of a non-profit organization + a sample of filling, we will answer frequently asked questions.

Non-profit organization - what is it?

Finance at a non-profit firm

Despite the fact that a non-profit enterprise has no income, it will still need finance:

• to keep the job going,
• for renting premises,
• to pay managers
• for business needs
• for the implementation of projects, etc.

Sources of funds can be:

• membership fees,
• present,
• grants,
• interest on deposits,
• charitable contributions.

What is an estimate, why is it needed

An estimate is a plan of income and expenses for a certain period of time. The estimate should reflect any points involving the movement of money. The formation of the document is carried out on the basis of the needs of a particular enterprise and contains information about the entire company or only about a specific project. The estimate is based on accounting data, but it is considered an approximate document. The accuracy of the entered figures depends on how competently and fully the developments, the needs of the company, plans, and experience of past years are taken into account.

Who is responsible for budgeting

The fact that the enterprise is non-profit does not affect the procedure for compiling estimates - they are formed by an accountant or an official who has taken on his duties (director, for example), as in a commercial company. Whoever was appointed responsible for the work on the estimate, the finished document will certainly be transferred to the chief executive officer of the company - he must approve the paper and sign it or make comments and return it for revision.

A personal signature of the management is usually sufficient, however, if the internal regulations of the enterprise stipulate the certification of documents with the seal of the organization, the estimate must also have an imprint of the seal.

How to make an estimate in NPO

The budget is divided into revenue and expenditure parts. The document can be detailed or brief - it is allowed to consider each cost item separately or only in groups. The estimate of income and expenses reflects plans for a specific period (usually a quarter, 6 or 12 months) and contains a list of items of cash receipts and expenses that is standard for this company. It is also necessary to provide a separate line for expenses that are not planned, but may occur.

In order to competently draw up an estimate for a non-profit enterprise, you need to adhere to the recommendations indicated below, while paying attention to the features of a particular company:

1. There is no unified form and strict requirements for the estimates of non-profit firms. It is advisable to fix its template in the internal act of the company, this will significantly speed up the process of drafting the document.
2. It is allowed to make entries by hand or typewritten.
3. The structure estimate is divided into 3 parts: “header” (introduction), main section (often done in tabular form), conclusion (conclusions).
4. Sheets of any convenient size are taken for the document. If more than one sheet is required, all pages are laced (fixing with staples is not welcome), the last of them is marked with the number of bound sheets and signed by the designer and management.
5. A document that has been approved, according to the rules, should not be adjusted, but when the company's accounting policy suggests the possibility of making changes, corrections are allowed (within the reporting period).

Calculations can be attached to the document, on the basis of which the amounts of funds were registered, but this is not a mandatory requirement.

How to approve the estimate, who approves the estimate

The estimate must be approved and approved by the highest governing body or collegial elected bodies that operate on a permanent basis. To the second, this right is given on the basis of the provisions of the Charter of the enterprise. The procedure for approving a document depends on the form of company creation.

How long is the budget for?

There is also no legislation on this issue. The estimate can be drawn up for a calendar year and divided into quarters or months. It is not necessary to break it down, you can enter data for 12 months, without specifying which period the calculations refer to. The document can be formed for several years, and then select articles by year. The estimate is not drawn up “for show” - the director and financial managers of the company are obliged to organize activities, bringing the indicators as close as possible to those indicated in the estimate.

At the end of the reporting period, the responsible person analyzes to what extent what was conceived and planned was realized, and whether the figures correspond to the calculations in the estimate. The results of the analysis are recorded in the act, and the actual expenses incurred and the volume of cash receipts are also recorded in it. Analysis is necessary, and its implementation cannot be ignored - comparing plans and real indicators helps to assess deviations and shortcomings in planning the company's budget, as well as eliminate shortcomings in the formation of estimates in the future.

A sample of filling out an estimate

Consider how to correctly fill out the estimate form. The header of the sheet contains:

• full name of the non-profit enterprise,
• day of document formation,
• the period for which it was made.

The main (tabular) part includes:

• the amount of funds remaining from the previous reporting period;
• in order of priority, items of cash receipts are indicated, taking into account the characteristics of the activities of this company (approximate amounts are put down opposite the items);
• the company's expenses are recorded according to the same scheme;
• total is calculated.

Legislative acts on the topic

Typical compilation errors

Mistake #1. A non-profit firm does not make an estimate of financial income and expenses, since the calculations never converge with the actual figures.

The estimate should be drawn up in any case, and each time the planned and actual indicators do not match, it is necessary to analyze the reasons for this phenomenon - in this way, over time, it is possible to bring the expected results as close as possible to the actual ones.

Mistake #2. The estimates of income and expenses of the NCO were amended at the end of the reporting period in which they were prepared.

Answers to common questions

Question number 1. What to do if the management of a non-profit firm sees a big difference between the data planned in the estimate and the actual performance of the enterprise?

In this case, you should change the estimate. You can do this as many times as the management orders, because in the case of a large discrepancy between the planned and actual indicators, the company may be accused of misusing money.

Question number 2. Who should approve the new estimate, which was corrected as soon as a significant difference between the calculations in the document and the real costs of the non-profit organization became visible?

The estimate of income and expenses, in the event of a change, is certified by the same management body that signed the first version of the document.

A non-profit organization must have an independent balance sheet or estimate.

In the course of the implementation of targeted programs in a non-profit organization, an estimate of income and expenses is compiled. This is the main document on the basis of which a non-profit organization operates.

Estimate of a non-profit organization – a documented plan of receipts and expenditures of material and monetary resources of the organization. The estimate regulates the activities of a non-profit organization. It is the main document that determines the financial and economic activities of the organization.

When drawing up estimates, it is necessary to proceed from the fact that funds received for specific purposes should be spent only for these purposes. Changing items of expenditure is possible only with the written consent of the donor. The target income of a non-profit organization must be equal to the target expenditure. Otherwise, funds spent for other purposes are subject to withdrawal to the federal budget.

The estimate reflects the estimated volume, target direction and temporal distribution of income and expenses. It can be drawn up for any period (month, quarter, year (often), etc.).

There is no unified form of income and expenditure estimates (with the exception of budgetary institutions, for which sectoral ministries and departments approve the necessary estimates). This is explained by the fact that non-profit organizations can have an extremely wide range of functions, the financing of which is difficult to formalize. Therefore, the form of the estimate, the composition and structure of indicators, as well as the system for grouping and detailing data for convenience and taking into account the specifics of a particular non-profit organization, is developed by the organization itself based on the tasks set. An example of the form of the estimate of income and expenses is given below (Table 2.1).

Table 2.1

Estimate of income and expenses (example)

I approve

(name of the supreme governing body of the NPO)

“___” _______________200__

Estimate of income and expenses

____________________________________

(name of NPO)

Head of the organization _______________________________ “___” ____________ 200__

Chief Accountant _______________________________ “___” ____________ 200__

(signature) (signature transcript)

The financial plan (estimate) is approved by the supreme governing body of the non-profit organization. It is advisable to draw up a separate estimate for each target program. In each of the programs, it is advisable to provide for a separate item of administrative costs. At the end of the reporting period, it is recommended to draw up a report on the execution of the estimate and approve it by the same body as the estimate.

A non-profit organization can coordinate its estimates only with sponsors, donors and grant givers, as well as founders (members, participants). We emphasize that state bodies, including tax authorities, do not have the right to interfere in the activities of a non-profit organization and make adjustments in the direction of spending the funds of a non-profit organization, if such use is targeted and consistent with the organization's statutory goals.

If necessary, a non-profit organization may revise its estimates, observing the necessary formalities. At the same time, one should not forget that it is not allowed to use the funds of one target program for another without the written consent of the donor. An exception is the case when the funds are transferred with the wording "for the organization's statutory purposes".

The only restriction in terms of spending funds is that the payroll fund for the administrative and managerial personnel of a charitable organization should not exceed 20% of the financial resources spent by the organization for the financial year. At the same time, the limit specified in the Law does not apply to the remuneration of persons participating in the implementation of charitable programs.

Estimates are usually used when filling out the Report on the intended use of funds received and the Report on the intended use of property (including cash), works, services received as part of charitable activities, targeted income, targeted financing.

The main document on the basis of which NPOs carry out activities and organize accounting is an estimate of income and expenses. The estimate is drawn up, as a rule, annually based on the amounts of expected receipts and directions for spending the available and received funds.

Sources of financing for the activities of a non-profit organization can be:

Entrance membership fees;

Contributions of the founders;

Voluntary contributions and donations from legal entities and individuals;

Target receipts from legal entities and individuals, including from foreign ones (including grants);

Appropriations from the budget;

Income from non-sales operations;

Funds from own business activities.
There is no unified form of income and expenditure estimates approved at the federal level and mandatory for use by all NCOs. This is largely due to the fact that non-profit organizations can be created to achieve different goals and perform very different functions even within the same form of income and expenditure estimates. Consequently, the form of the estimate, the composition and structure of indicators, as well as the system for grouping and detailing data should be developed by the non-profit organization itself (governing bodies) based on the tasks set.

An approximate form of an estimate of income and expenses may look like this:
Table 1
Estimate of income and expenses

Public Association "________"

For 200___
(in thousand rubles)

Each line of the estimate must be confirmed by an appropriate calculation or supporting document.
^ Income part of the budget:

1) contributions of the founders. Income of this type cannot be permanent - they arise only when an NPO is created and when its authorized fund is increased through additional contributions. In general, the deadline for making contributions by the founders may not exceed twelve months from the date of state registration of the organization as a legal entity. Therefore, for the next financial year, receipts on this line can be planned in amounts equal to the debt of the founders as of the beginning of the planned year, and the period in which they can be received should not go beyond the term for making contributions, limited by law. The basis for planning is the data taken from the founding documents and information on the debt of the founders as of the beginning of the planned year;

2) entrance fees. This type of income can be received by the NPO during the entire period of its operation. Precise planning of this type of income is quite difficult, but with a certain formulation of analytical work, based on data on the number of new members in previous years, a fairly satisfactory forecast can be made.

3) membership fees. The table conditionally assumes that the receipts of membership fees will be the same throughout the year. In practice, taking into account the new members who joined the non-profit organization and those who left it, the amount of income may be subject to significant fluctuations. Thus, the basis for planning can only be additional calculations carried out on the basis of the analysis;

4) voluntary donations of legal entities and individuals. The total amount of expenses for the implementation of certain programs and activities is determined on the basis of relevant calculations. Therefore, the amount of expected income can also be calculated. With good work, the necessary amounts will be found, and the need for cash or other assets will be fully satisfied. If the search for voluntary donors turns out to be unsuccessful, it will be necessary to sequester the expenditure side of the estimate, that is, to carry out only those activities that are provided with the necessary funds;

5) target financing. Targeted funding most often comes from the founders of non-profit organizations for the tasks for which these organizations were created. The process of determining the amount of targeted funding is complex and goes through several stages of development, justification and approval. As a rule, income of this type is reflected in the estimate of income and expenses on the basis of information from a package of documents (estimates, calculations, etc.) received from the organization or individual that is the sender of funds;

6) proceeds from entrepreneurial activity. This method of replenishing the income side of the organization is used if other sources are insufficient to meet all the needs of the organization or if these sources are irregular. Income from entrepreneurial activity is also planned on the basis of data from several working documents: a business plan or other similar document, which takes into account the costs included in the cost of products, works or services associated with its implementation, as well as income from the sale of the result of entrepreneurial activity (products , works or services);

7) the line "Total income". This line reflects not only the amount of expected receipts, but also the carry-over balance at the beginning of the planned year.
^ The expenditure side of the budget.

1) wages of employees. Labor costs calculated according to tariff rates or other forms and systems of wages, as well as the costs of paying various allowances, additional payments and compensation payments are reflected in the estimate based on the data of the developed and approved staffing table of the non-profit organization, as well as the necessary calculations, attached to the staffing table;

2) payroll charges (including UST and contributions to the FSS of the Russian Federation). Payroll calculations are made during the development of the staffing table. The need to separate labor costs and accruals for these costs into two separate types of costs is due to the accepted principles for the formation of accounting and statistical reporting, as well as the fact that the recipients of funds are fundamentally different recipients (NPO employees and budgets);

3) utility costs. Appropriate calculations must also be attached to this line of expenses. These calculations are made on the basis of the data of concluded contracts for the supply of various types of utilities, as well as annexes to these contracts, which indicate the volume of services consumed (by months of the calendar year) and the prices for these services;

4) administrative expenses. This type of costs includes office expenses, travel expenses, consulting, information and other similar services. Planning can be carried out either according to the standards from any base (total amount of expenses, labor costs, etc.) or through special calculations for each type of cost;

5) business expenses and expenses for the repair of fixed assets. Household expenses include expenses for household services (maintenance of buildings and structures, cleaning of territories and premises, etc.). This type of cost can also be determined according to the established standard. As for the repair, it is planned and preventive, and, therefore, for each year the technical services of the organization develop a package of documents indicating the timing and type of repair, and also determine the need for funds and inventories necessary for the repair ;

6) target expenses. This type of expenditure is planned simultaneously with target income. The required data can be obtained from the same documents as the data required for planning the corresponding revenue line. For educational purposes, the example shows figures from which we can conclude that the amount of income will fluctuate significantly by quarter of the year, and expenses will be uniform. The investor plans transfers based on their capabilities, and the task of non-profit organizations is to ensure the uniform use of the funds received, which involves the accumulation of funds in some periods and the excess of expenses over income in other periods;

7) other expenses. This line, if necessary, includes costs that are not reflected in other lines;

8) contingency reserve. The presence of this line in the estimate of income and expenses is not mandatory. The expediency of including such expenses may be justified by the presence of such expenses in previous reporting periods. The most rational is the establishment of a reserve based on the total amount of expenses (excluding the reserve). In the example, this standard is taken equal to 2%.

Auxiliary forms of reporting documents are developed in a similar manner.