The main planning and financial document for budgetary and non-profit organizations (including homeowners' associations, or HOAs) is the estimate of income and expenses. Subsequent accounting is carried out on the basis of this document. Most often, this estimate is prepared once a year based on expected expenses and cash receipts. For budgetary organizations that are subordinate (under the jurisdiction) of the Ministry of Economic Development of the Russian Federation, the formation of estimates of income and expenses is carried out according to the model presented by the Ministry of Economic Development (in the Appendix), approved by Order No. 241 in 2008. For non-profit organizations such as HOAs (and similar ones), there is no strict unified form.

The category of non-profit organizations includes those communities officially registered in this status whose purpose is not related to making money. Most often, they represent the spheres of culture, health, religion, sports, etc. However, the purpose of the type of activity does not mean abandoning the need to control the amounts of income and expenses - for the functioning of any organization, finances are needed that are in functional movement. The estimate of income and expenses in non-profit organizations plays the role of a document that helps plan budget changes for the next selected period.

For the implementation of full-fledged and uninterrupted activities of NPOs, the document is mandatory.

Thus, the estimate of income and expenses here is a plan for the receipt and expenditure of funds drawn up for a certain period of time. Funds for NPOs can come in the form of:

• membership and/or entrance fees,
• interest on deposits and funds received from non-operating operations,
• founders' contributions,
• charity, voluntary donations from individuals and/or legal entities,
• targeted income, for example, by awarding grants made from individuals and/or legal entities,
• allocations from budgets at various levels,
• income received from business activities (when such activities of the NPO are aimed at achieving direct goals).

Directions for spending funds cover the activities of the NPO itself, economic needs, rental of premises, payment for administrative work of management, etc.

Such budget planning can describe either the activities of the organization as a whole, or its individual projects, for which an estimate of income and expenses is also drawn up. This document is built on the basis of accounting data, which is taken as the basis for approximate filling in the income and expenditure of funds. As a result, based on the received document, one can judge how reasonable and expedient the funds are spent, taking into account the expected volume of their receipts.

A person performing the functions of an accountant prepares an estimate of income and expenses of an NPO.

In a non-profit organization, this is either the accountant himself or the manager - the main official of the organization - who must sign the estimate, regardless of who exactly compiled it. The signature on the form indicates the validity of the document and the implementation of the planned budget changes. A stamp next to the signature is only necessary if this condition is specified in the regulations of the NPO.

The estimate can be drawn up for any period, but most often, such a period becomes an annual period (less often - a quarter or a month).

The selected period of time includes a standard list of income/expense items characteristic of a particular organization. A separate line is provided in the estimate for unforeseen expenses.

If the shift is drawn up for a year, then throughout the year the financial administration of the organization strives to implement the data specified in the estimate, and at the end of the year it conducts an analysis demonstrating the level of implementation of the plan.

Actual amounts are analyzed for each item of income/expenses specified in the estimate.

A comparative analysis of actual and estimated amounts allows you to avoid deviations and budgetary deficiencies when drawing up a document for the next period.

Composition and preparation of estimates of income and expenses of non-profit organizations

For NPOs there is no standard form for drawing up estimates of income and expenses, unified at the federal level. This is partly due to the specifics of the targeted creation of non-profit organizations, which in their activities may differ significantly from each other in terms of their set of functions, pursuing very different objectives. Depending on the set of these tasks, the organization chooses the form of the document, its composition, the structure of estimated indicators, the principle of grouping and the system of detailing income and expenses. Moreover, all of the above estimate items are accompanied by calculations or supporting and explanatory documents.

Most sources of funds in practice are irregular. However, the amount of income from some sources can be assumed with greater probability than it seems at first glance.

The second tabular part of the estimate presents the planned expenses for the period.

In the intermediate line of the final income, in addition to the planned income, the amount that was recorded in the estimate at the beginning of the estimate period is also reflected. After the tabular part of the expenses, the final balance is the amount that will go into the first line of the estimate for the next period.

Composition and execution of budgetary organization estimates

As a sample for drawing up estimates of income and expenses of budgetary organizations under the control of the Ministry of Economic Development, they use the forms approved by Order No. 241. So, to formulate such estimates, budgetary institutions submit to the Finance Department:

• expected (estimated) financial receipts of the current accounting year, according to permissions by classification codes:
  • income (this also includes codes of types and subtypes of income),
  • government sector operations,
• planned expenditures of funds expected in the current year (according to operational classification codes of the public administration sector).

This estimate is drawn up in triplicate according to the model presented in Appendix 5. Its revenue portion includes the balance of funds that was formed at the beginning of the period (fiscal year). Payments of those taxes that are not included in expenses are paid with a “minus” according to their corresponding budget revenue codes. Such taxes include VAT and income tax.

Divisions of foreign apparatus structures submit to the Finance Department in 2 copies estimates corresponding to the adjusted limits of funds received from permitted activities, with calculations and justifications provided. The form for a sample document is presented in Appendix 6 of the Order.

At the top, head, part of this estimate, in addition to the fields for the name of the official, the date of approval of the document and the indication of the organization - the recipient of budget funds, there is a plate indicating the codes:

• OKPO code – all-Russian classifier of enterprises/organizations. Allows you to determine the scope of the organization’s activities, being an industry indicator. The code consists of seven digits and cannot be repeated for different organizations. Thanks to it, business entities are identified, data about them is combined and organized in government information systems.
• PPP code – list of direct recipients. 3-digit code of heads of ministries and departments.
• OKEI code - according to the all-Russian classifier of units of measurement, indicates the code of the currency in which the estimate is given. The same unit of measurement fits next to the encoding indicators.

In the tabular section, both in income and expense items, opposite each item in the first column, the accepted code of the article and subitem is entered.

Specifics of HOA estimate calculations

The Housing Code of the Russian Federation (Article 151) defines the types of funds that can go to the accounts of the HOA. In general, they are similar to the revenue funds of any non-profit organization. Among the income sources of the HOA are:

• entrance fees in the amount established by the partnership (the amount of contributions is entered in the HOA Charter),
• obligatory payments,
• income from economic activities, which includes, for example, the rental of basement and semi-basement areas, the work of service teams of electricians, plumbers, etc.,
• subsidizing by receiving regional grants, modernization and overhaul programs,
• finances of the partnership’s own fund (if it is created by the homeowners).

The mandatory expenditure portion of the HOA estimate includes costs for:

• settlements with utility service providers (providing electricity and water, its heating),
• property maintenance and maintenance of local areas,
• modernization and restoration of property,
• office needs,
• taxes.

In addition to basic expenses, there may also be expenses for legal fees, insurance and loans. Thanks to an increase in external income (donations, subsidies) and careful ownership of property, it is possible to create the preconditions for reducing expenses and, as a result, reducing the amount of contributions collected from apartment owners.

The profit received from the entrepreneurial activities of the HOA is not divided between the members of the partnership, so it is possible to make tax deductions according to a simplified scheme.

To do this, you must immediately create not just one accounting book, but separate books of income and expenses to register the funds received and spent for the intended purpose. Funds received from HOA members, donations, and business income received, which are entered into separate receipt books, are not subject to taxation. Therefore, this is also reflected in the income and expense estimates of the HOA.

The format of the HOA estimate can be any, but it must be recorded in the charter document of the partnership and approved at the level of the organization’s management. When drawing up estimates, it is necessary to take into account that the amounts must be recorded taking into account VAT, that the cost of services provided to apartment owners does not fit into the expenditure part, but that there must be an expense item for the funds - transfers for repair work, a material support account, a reserve account and etc.

In practice, many questions arise regarding the cost structure of a non-profit organization (hereinafter referred to as NPO) and the procedure for drawing up estimates. Can indirect expenses be increased to reduce taxable income? Are there standard budget forms for NPOs? Let's consider these and other questions using the example of an educational NPO.

The specifics of NPO activities can be very diverse. The status of NPOs is determined by Federal Law No. 7-FZ of January 12, 1996 “On Non-Profit Organizations” (hereinafter referred to as Law No. 7-FZ). The main difference between an NPO and other legal entities is that making a profit is not its main goal of activity, and the profit received is not distributed among participants, but is directed towards achieving the main goals of such an organization (Clause 1, Article 2 of Law No. 7-FZ) .

In other words, the activities of NPOs (regardless of the form created) do not involve making a profit as the main goal.

General requirements for estimates

The main document defining the financial and economic activities of NPOs is the estimate.

Let us immediately note that there are no standard forms of estimates, and there are also no regulations governing the filling out of estimates. Therefore, when drawing up estimates, you need to be guided by the specifics of the NPO’s activities.

Thus, NPOs can generate general estimates, as well as detailed estimates for individual projects that are financed from targeted sources.

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.

The estimate reflects not the actual, but the expected volume, target direction and temporary distribution of income and expenses.

Estimated income and expenses of an educational non-profit organization

The estimate of income and expenses of an educational non-profit organization is a documented plan for the receipt and expenditure of funds of such an organization.

Estimates can be drawn up for an educational NGO as a whole for a certain period (month, quarter, year, several years, etc.), or for a separate program (training project, area of ​​activity), or for a specific event, or for a separate article. expenses (for example, administrative expenses, entertainment expenses, travel expenses).

As already mentioned, there is no unified form of income and expense estimates. The exception is educational budgetary institutions. For them, line ministries and departments approve the necessary estimates.

The estimate of income and expenses of non-profit organizations, first of all, is formed in the context of sources of revenue generation.

To differentiate between revenue and targeted financing, educational non-profits can use accounts 90 “Sales” and 86 “Targeted financing”.

Accounting for various receipts must be carried out on separate sub-accounts (the so-called sub-accounts of the 1st, 2nd and 3rd order, if accounting is carried out in the 1C program). The number of sub-accounts to be opened will depend on the number of training programs and events, forms of training, etc.

For example, taking into account the specifics of the activities of an educational NPO and the reporting forms provided to the Ministry of Education of Russia, as well as to track the implementation of estimates, we recommend introducing subaccounts under account 86 “Targeted financing” for intermediate operations and separate accounting of revenues (Table 1).

	Name		Subconto 1	Subconto 2	Subconto 3
	Targeted funding from the budget		Purpose of targeted funds	Treaties	Movements of target funds
			Educational programs
			Free food
	Other targeted funding and proceeds		Purpose of targeted funds	Treaties	Movements of target funds
			Non-governmental funding (including anonymous donations)
	Receipt of donation		Purpose of targeted funds	Counterparties
			Donations from legal entities and individuals
			Donations from parents (persons representing gymnasium students)
	Expenses for targeted funding and donations		Purpose of targeted funds	Counterparties	Expenditures

Such a chart of accounts should be fixed in the accounting policy for the purposes of accounting for educational non-profit organizations. Before moving on to the procedure for drawing up estimates, a few words about the features of tax accounting for non-profit organizations.

Features of tax accounting

NPOs can apply a general taxation system and a simplified taxation system. When applying the general taxation system, it is necessary to take into account a number of features determined by the nature of the institution’s activities.

Income tax benefit

According to Art. 246 of the Tax Code of the Russian Federation, non-profit organizations are recognized as payers of income tax on a general basis. At the same time, funds received by such organizations for the maintenance and conduct of statutory activities are not subject to income tax (clause 1, subclause 14, article 251 of the Tax Code of the Russian Federation). The taxpayer must ensure separate accounting of target funds and their use in accordance with the conditions of receipt. At the end of the tax period, the NPO submits to the tax authority a report on the intended use of the funds received (sheet 07 of the income tax return).

For example, income received by an educational NPO from the provision of paid educational services is subject to income tax in the generally established manner (Article 249 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated June 24, 2010 No. 03-03-04/63, resolution of the Federal Antimonopoly Service of the Volga Region dated December 12. 2013 No. A55-5909/2013, Decision of the Supreme Arbitration Court of the Russian Federation dated 04/09/2014 No. VAS-3384/14 refused to transfer the case to the Presidium of the Supreme Arbitration Court of the Russian Federation).

Note!

Educational institutions have the right to apply a 0 percent rate for income tax, subject to the conditions established by Art. 284.1 Tax Code of the Russian Federation. The application of a zero rate is possible only for the types of educational activities included in the List approved by Decree of the Government of the Russian Federation of November 10, 2011 No. 917.

VAT benefit

NPOs are VAT payers (with the exception of those organizations that apply special tax regimes). The objects of taxation are transactions involving the sale of goods, products, works and services (Article 146 of the Tax Code of the Russian Federation). At the same time, targeted funds received by NPOs (entrance and membership fees, donations and other funds) are not subject to VAT if their receipt is not related to the sale of goods, works, services (subclause 1, clause 1, article 146 of the Tax Code of the Russian Federation).

At the same time, benefits are provided for a number of NPOs.

For example, services provided by non-profit organizations for the implementation of general education and (or) professional educational programs (basic and (or) additional), professional training programs specified in the license, or the educational process, as well as additional educational services corresponding to the level and focus, are exempt from VAT educational programs specified in the license, with the exception of consulting services, as well as services for leasing premises (subclause 14, clause 2, article 149 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated August 25, 2015 No. GD-3-3/3230@) .

Note!

Transactions for the sale of additional educational services, including seminars, master classes and lectures, without issuing a document on education, are exempt from VAT if these services correspond to the level and focus of educational programs specified in the license (letter from the Ministry of Finance of Russia dated December 4, 2015 No. SD -4-3/21268@, dated 12/05/2012 No. 03-07-07/127, dated 11/01/2012 No. 03-07-07/112).

If the cost of notebooks, pens and food for students under the terms of the contract is included in the cost of seminars, VAT is not calculated for the provision of educational services (letter of the Ministry of Finance of Russia dated May 27, 2015 No. 03-07-11/30461).

Benefits for other taxes

Tax benefits in terms of other taxes at the federal level are not established for NPOs. However, this right is given to the constituent entities of the Russian Federation.

The procedure for drawing up estimates

Now let's move directly to the question of how to make an estimate.

In order to draw up an estimate, you need to clearly understand the structure of income and expenses by item.

Other income of NPOs may include such income as income from the provision of assets for temporary use for a fee, from the sale of fixed assets and other property, etc.

In addition, the sources of formation of property of educational NPOs include:

Revenue from the sale of products, performance of work (for example, tuition fees received);

Dividends received;

Bank interest;

Founders' contributions;

Voluntary donations;

Other income.

When forming the selling price for educational services, it should be taken into account that the legislator left the determination of the amount of tuition fees at the discretion of the parties (Article 54 of the Federal Law of December 29, 2012 No. 273-FZ “On Education in the Russian Federation”).

To determine the amount of payment, educational NPOs must calculate all of their training-related expenses. The absence of an estimate of expenses, in case of early termination of the contract of educational services, will not allow the educational NPO to show the actual expenses incurred that are not subject to reimbursement (Appeal ruling of the St. Petersburg Court dated October 27, 2014 No. 33-17919/2014).

Is it possible to redistribute (increase) costs in the estimate from targeted funding to “regular” activities?

Direct costs, such as materials supplied for a specific event, the salary of a lecturer conducting training for a specific program, are allocated directly to a specific program.

When an educational organization provides paid services or sells goods, administrative expenses must be distributed, including between business activities and targeted projects.

The rules for the distribution of administrative expenses, called indirect costs in accounting (for example, office supplies, salaries of management personnel, taxes), are prescribed in the accounting policies of non-profit organizations.

If such a methodology is not included in the accounting policy, tax authorities may reasonably consider that the cost of educational services is overstated by the amount of expenses related to non-commercial activities.

A generalized list of direct and indirect expenses should also be fixed in the accounting policies of non-profit organizations. The procedure for classifying costs as direct and indirect costs is generally accepted. Direct costs can be attributed directly to the service provided.

Indirect costs can be distributed in proportion to the number of individuals studying or the total wage fund or income (funds for targeted income or revenue from the provision of other services according to the constituent documents of the NPO).

In order to increase indirect costs that reduce the amount of income from ordinary activities (for example, revenue from the provision of paid additional education services, provision of property for rent), it is necessary to first make several calculation options based on possible cost distribution bases.

Let's look at an example of how indirect costs can be distributed among sources of financing at the planning stage of the expenditure portion of the estimate.

Let's say an NPO decides to distribute indirect costs in proportion to income from activities.

Generalized indicators of funds received are presented in table. 2.

Table 2. Revenue estimate (in thousand rubles))

Generalized indicators for spending funds are presented in table. 3.

Table 3. Cost estimate (in thousand rubles)

	Name of income items					Total for 2017
	Communication services
	Internet
	Public utilities
	Stationery and other materials
	Salaries of administrative and management personnel

Based on the distribution coefficient, indirect costs can be attributed to a decrease in income, as shown in table. 4.

Table 4. Estimate of income and expenses in terms of paid training services (in thousand rubles)

	Name of income/expense items	Including by quarters of 2017:				Total for 2017
	Income from the provision of paid training services
	Revenue from the provision of paid training services
Direct expenses
	Materials
	Wage
	Deductions from wages to extra-budgetary funds
	TOTAL direct expenses
Administrative expenses
	Communication services
	Internet
	Public utilities
	Stationery and other materials
	Salaries of administrative and management personnel
	Deductions from wages to extra-budgetary funds
	TOTAL overhead costs
	TOTAL expenses

Note that the base for the distribution of indirect costs in an educational non-profit organization can be chosen in proportion to another indicator other than the one given in the example. For example, such an indicator could be the wage fund of key personnel. The amount of indirect costs that reduce income from a particular type of activity depends on the selected distribution base. Subsequently, the actual total expenses incurred are distributed between types of activities based on the approved indicators of the estimate of income and expenses. To evenly distribute these expenses by type of activity, you can develop additional (auxiliary) tables for the estimate of income and expenses with a breakdown of planned indicators by income and expenses quarterly (monthly).

Based on the results of the calculations, it is necessary to fix a method of distributing indirect costs that is beneficial for NPOs in the accounting policy.

The procedure for approving estimates of income and expenses

According to paragraph 3 of Art. 29 of Law No. 7-FZ, the exclusive competence of the highest management body of a non-profit organization includes the decision, in particular, of the following issues: determining the priority areas of activity of a non-profit organization, the principles of the formation and use of its property.

The financial plan (estimate) is approved by the highest management body of the NPO. Such an organization can coordinate its budgets only with sponsors, donors and grantors, as well as founders (members, participants).

In any case, government bodies (including the tax inspectorate) do not have the right to interfere in the activities of an NPO and make changes in the direction of spending funds of such an organization if their use is targeted and corresponds to the statutory goals of the NPO.

As already mentioned, the estimate is a plan for upcoming income and expenses. Accordingly, an estimate is not a dogma, but a changeable and adjustable tool for planning the activities of an educational NPO.

After the start of any educational program, new situations may arise in which it is necessary to clarify the costs planned in the estimate (in order to increase or redistribute costs).

If necessary, the NPO may revise its estimates, observing the necessary formalities. It is important to remember that it is not allowed to use funds from one target program for another without the written consent of the donor, grantmaker, etc. The exception is the case when the funds are transferred with the wording “for the statutory purposes of the organization.”

What document regulates the procedure for spending membership fees in a non-profit organization?

Members of a non-profit organization pay share contributions in cash and property. For a complete list of expenses covered by membership fees, read the article.

Question: A garage and construction cooperative, registered under Russian law, is a non-profit organization and does not have the goal of making a profit. The subject and purpose of creating a cooperative: meeting the needs of citizens for garages through their construction at the expense of members of the cooperative, as well as for the subsequent operation of the garages. Based on clause 3.2 of the charter, members of the cooperative can pay share contributions in cash and property. Based on clause 4.2 of the Charter, the mutual fund of the cooperative is formed from the mutual savings (shares) of the members of the cooperative and is used by the cooperative to carry out activities provided for by the charter. Membership fees are paid monthly and are used for expenses for current activities. Membership fees can be paid in advance. It operates on a simplified taxation system (single income tax). Which of the following expenses can be covered by paid GSK membership fees without transferring a single tax? - wages, contributions from the salary of the chairman and accountant of the cooperative, - payment of rent for land under garage boxes, - payment for bank services, - registration of ownership of garages in Goskomregister - payment for the services of a cadastral engineer - utilities: electricity, water, sewerage? In which document can you find a complete list of expenses covered by membership fees?

Answer: The document that regulates the procedure for spending targeted funds is the estimate of income and expenses of a non-profit organization. It is here that the organization determines the list of expenses incurred from earmarked funds and aimed at carrying out its statutory activities.

Rationale

How to create an estimate of income and expenses for 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.

You will learn from this recommendation how to draw up an estimate, whether there are any requirements for its form and content, who approves it, and in what cases the estimate can be changed.

How to draw up and approve an estimate

What are the requirements for preparing an estimate for a non-profit organization (NPO)

The estimate of income and expenses can be drawn up in free form. Each NPO decides for itself what to include in the document, based on its specialization and needs. There are no strict requirements for preparing budget estimates anywhere in the legislation.

The estimate consists of income and expense parts. The revenue side reflects expected revenues for the coming year. And in expenses - planned costs.

The estimate can be very detailed, or it can be enlarged. That is, it can show each expense item, or you can give indicators only for groups. Calculations on the basis of which the estimate was drawn up may be included as annexes, but not necessarily. The estimate can be drawn up for the organization as a whole. Or you can also go to a specific event.*

For what period should an estimate be made for a non-profit organization (NPO)

You can develop an estimate for the year, broken down by quarters and months. Or you don’t have to do a breakdown - just give the planned indicators for each article for the year. The estimate may even be for several years in advance, broken down by year.

Who approves the estimate of a non-profit organization (NPO)

The estimate is approved by the highest management 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 organization’s charter (clause 3 of Article 29 of the Law of January 12, 1996 No. 7-FZ). Who exactly approves the estimate depends on the form of creation of the NPO. See all options in the table below.

Form for creating an NPO	Who approves the estimate
Corporate
Consumer cooperative	General meeting of participants
Public organization
Public association
Association
Union
Property Owners Association
Cossack society
Community of Indigenous Minorities of the Russian Federation
Bar Association
Bar association, law office or legal consultation
Unitary
Fund	Governing body
Autonomous non-profit organization	Supervisory Board
Religious organization	Determined by the charter

When can you change the estimate?

Is it possible to change the approved budget of a non-profit organization (NPO) during the year?

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

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

The amended estimate is approved by the same NPO management bodies that approved its original version. For example, in a public organization this is done by the general meeting of its participants. And the decision itself is recorded in the minutes of the general meeting.

Example of an estimate for a non-profit organization (NPO)

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

2.2.2. Using account 86 “Targeted financing”

Currently, account 86 “Targeted financing” is used to summarize information on target income and expenses.

On the credit side, accounts 86 reflect entry and membership fees from founders and participants, voluntary contributions and donations from individuals and organizations, as well as all other targeted funds received to finance the statutory activities of the organization.

The following entries are used:

D-account 51 “Current account” (50 “Cash”, 52 “Currency account”) - D-account 76 “Settlements with various debtors and creditors”,

Account number 76 - Account number 86.

When receiving property that is not cash, the following is recorded in the accounting records of a non-profit organization:

D-t account 08 “Capital investments” (10 “Materials”, 41 “Goods”) - D-t account 76 “Settlements with various debtors and creditors”,

Dt 76 - Kt 86.

Note!

Since non-profit organizations maintain accrual accounting, they must reflect not only the funds received, but also accrue them on the planned date of receipt (according to the donation agreement, membership policy or other document). For example, if a non-profit partnership, based on the membership regulations, was supposed to receive membership fees on the 1st day of a month, then the accountant had to accrue them in the accounting records, regardless of whether the money was received or not.

That is, on the date of expected receipt of funds it was necessary to make the following entry:

Account number 76 - Account number 86.

And only when you receive money:

Account number 51 - Account number 76.

Sub-accounts are opened to account 86 based on the specifics of the organization’s core activities and the peculiarities of document flow.

Since the activities of a non-profit organization are based on an estimate, the methodology for accounting for target funds is reflected based on its structure: taking into account the items of income and expenses.

For example, the following levels of subaccounts are opened for account 86:

first: by type of financing (income part of the budget, for example, donations, entrance membership fees, regular membership fees);

second: by sources of funding (revenue part of the estimate, donors, members of NPOs, etc. are indicated);

third: by type of targeted projects and programs (expenditure part of the estimate);

fourth: by item of expenditure:
1 - wages and social contributions,
2 - rental of premises for a targeted event,
3 - transportation costs,
4 - purchase of equipment for the target project,
5 - repair of equipment of the target project,
6 - administrative expenses, etc.

Moreover, analytics on types and sources of financing may not necessarily be carried out on account 86. It is enough to show it on account 76 “Settlements with various debtors and creditors.” It is also possible to duplicate some information on both accounts.

Similarly, in the case where analytics by types of programs and expense items is reflected on account 20, it can be omitted or duplicated on account 86.

The selected accounting options must be fixed in the accounting policies of the non-profit organization.*

Example 2.1

The charitable foundation is implementing a targeted project aimed at assisting orphanages, “Help the Children!” To finance expenses, the fund receives donations from the Russian commercial organization OJSC Selmash Plant and the foreign Country Fund (see estimate).

Estimate of revenues and expenses for the target project “Help the Children”

The accountant reflected these transactions as follows (fragment of records):

Account number 51 - Account item 76/ OJSC "Selmash Plant"	- 593,000 rub. - donations received from OJSC “Selmash Plant”;
D-account 76/JSC "Selmash Plant" Account 86/Donations/ Project “Help the Children!”	- 593,000 rub. - donations are counted towards targeted funding for the “Help Children!” project;
Account number 51 - Account set 76/Country Fund	- 837,000 rub. - donations received from the Country Foundation;
Account Dt 76/Country Fund - Account number 86/ Donations/ Project “Help the Children!”	- 837,000 rub. - donations are counted towards targeted funding for the “Help Children!” project;
Account number 60 - Account number 51	- 500,000 rub. - paid for repair work;
D-t of account 20/Expenses according to the statutory children!”/expense item 1 - Account set 60	- 500,000 rub. - expenses for repair work are reflected;
D-account 86/Donations/ Project “Help the Children!” - Account number 20/Charter expenses activities/Project “Help children!”/expense item 1	- 500,000 rub. - expenses for repair work were allocated from targeted financing.

The accountant recorded other project expenses in the accounting accounts in a similar manner.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

^

3. Estimate of income and expenses of a non-profit organization

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

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

Entry membership fees;

Founders' contributions;

Voluntary contributions and donations from legal entities and individuals;

Targeted income from legal entities and individuals, including foreign ones (including grants);

Budget allocations;

Income from non-operating operations;

Funds from own business activities.
There is no unified form of income and expense estimates approved at the federal level and mandatory for use by all NPOs. 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 expense 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 (government bodies) itself based on the assigned tasks.

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___ year
(in thousand rubles)

N	The name of indicators	For 200___ year - total:	^ Including by quarter:
			1	2	3	4
^ I. INCOME
	Balance of funds as of 01/01/200__	200
1	Founders' contributions	150	150
2	Entry fees	120	20	30	30	40
3	Membership fee	320	80	80	80	80
4	Voluntary donations from legal entities	400	50	100	50	200
5	Voluntary donations from individuals	100	10	50	30	10
6	Special-purpose financing	4 500	1 000	2 200	1 000	300
7	Income from business activities	800	200	200	200	200
	Total income:	6 590	1 510	2 660	1 390	830
^II. EXPENSES
1	Employees' wages	1 600	400	400	400	400
2	Payroll accruals (including unified social tax and contributions to the Federal Social Insurance Fund of the Russian Federation)	600	150	150	150	150
3	Communal expenses	600	200	100	100	200
4	Administrative expenses	400	100	100	100	100
5	Household expenses and expenses for repairs of fixed assets	700	100	200	300	100
6	Target Spending	1 600	400	400	400	400
7	other expenses	500	100	200	100	100
8	Contingency reserve	120	30	30	30	30
9	^ Total expenses	6 120	1 480	1 580	1 580	1 480
	Balance as of 12/31/200___	670

Each line of the estimate must be confirmed by a corresponding calculation or supporting document.
^ Revenue part of the estimate:

1) contributions of founders. Income of this type cannot be permanent - they arise only when an NPO is created and when its authorized capital is increased through additional contributions. In general, the deadline for making contributions by founders cannot exceed twelve months from the date of state registration of the organization as a legal entity. Consequently, for the next financial year, receipts under 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 extend beyond the period for making contributions limited by law. The basis for planning is data taken from the constituent documents and information about the debt of the founders as of the beginning of the planned year;

2) entry fees. This type of income can flow to the NPO throughout the entire period of its operation. Accurate planning of this type of income is quite difficult, but with a certain set 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 assumes that the receipt of membership fees will be the same throughout the year. In practice, taking into account members who have newly joined and left the non-profit organization, the amount of receipts may be subject to significant fluctuations. Thus, the basis for planning can only be additional calculations made on the basis of the analysis;

4) voluntary donations from legal entities and individuals. The total amount of expenses for carrying out certain programs and activities is determined on the basis of appropriate calculations. Consequently, the amounts of expected revenues can 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 is unsuccessful, it will be necessary to sequester the expenditure part of the estimate, that is, carry out only those activities that are provided with the necessary funds;

5) targeted 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 amounts of targeted financing 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 based on the information from a package of documents (estimates, calculations, etc.) received from the organization or individual that is the sender of funds;

6) income from business activities. This method of replenishing the organization’s income is used if other sources are insufficient to meet all the organization’s needs or if these sources are irregular. Income from business activities 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 business activities (products , works or services);

7) line “Total income”. This line reflects not only the amounts of expected receipts, but also the carryover balance at the beginning of the planned year.
^ Expense part of the estimate.

1) wages of employees. Labor costs calculated according to tariff rates or other forms and systems of wages, as well as the amount of expenses for payment of 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) wage accruals (including unified social tax and contributions to the Federal Social Insurance Fund of the Russian Federation). Payroll calculations are made when developing the staffing table. The need to separate labor costs and accruals for these expenses into two separate types of expenses is due to the accepted principles of 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. The corresponding calculations must also be attached to this expense line. These calculations are made on the basis of data from concluded contracts for the supply of various types of utility services, as well as annexes to these contracts, which indicate the volumes of services consumed (by month of the calendar year) and prices for these services;

4) administrative expenses. This type of cost includes office expenses, expenses for travel, consulting, information and other similar services. Planning can be carried out either according to 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 repairs of fixed assets. Business expenses include expenses for business maintenance (operation of buildings and structures, cleaning of territories and premises, etc.). This type of cost can also be determined according to an established standard. As for repairs, they are 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 repairs, and also determine the needs for funds and inventories necessary for repairs. ;

6) targeted expenses. This type of expense is planned simultaneously with target income. The necessary data can be obtained from the same documents as the data required for planning the corresponding income line. For educational purposes, the example shows figures from which we can conclude that the amount of revenue will fluctuate significantly between quarters of the year, and expenses will be uniform. The investor plans transfers based on his capabilities, and the task of non-profit organizations is to ensure 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. If necessary, this line includes costs that are not reflected in other lines;

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

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

Forming an estimate of income and expenses in non-profit organizations allows you to plan a budget for the coming period. This document is mandatory for the normal, uninterrupted activities of NPOs.

FILES

What is a “non-profit organization”

Non-profit organizations include any officially registered community that does not have as its main goal making money.

In other words, NPOs do not have the right to engage in entrepreneurial activities (except for cases when this very activity is aimed at achieving their direct goals).

Typically, these organizations work in the fields of education and health, culture, religion, sports, etc.

However, their functioning, like commercial or budgetary structures, also requires certain finances. They can come in the form of entrance and membership fees, charity, interest on deposits, gratuitous acts of donation, grants, etc. These funds are spent on maintaining the activities of the organization, paying for the work of the NPO administration, renting premises, economic needs, supporting some projects, etc.

What is included in the concept of an estimate, how to draw it up and why it is needed

An estimate is a plan of income and expenses for a specific period of time. It is compiled based on the individual needs of the organization and includes all positions for which cash flow may occur.

Estimates can be generated both for the organization as a whole and for some of its individual projects. The document is approximate and is usually based on data from accounting records. Previous experience and developments, the current needs of the NPO, its goals and objectives are also taken into account.

Since for the most part non-profit organizations exist on voluntary contributions (donations, gifts, etc. gratuitous infusions), the estimate is important in the sense that it allows you to track how justified spending is from the NPO budget and whether they really go to targeted needs.

Who makes the estimate?

As in any other enterprise, the financial estimate of a non-profit organization is prepared by an accountant or a person performing his functions (for example, a manager).

In any case, regardless of who is assigned this responsibility, after formation, the estimate must be submitted for signature to the chief official of the NPO.
His autograph will confirm the validity of the estimate and give the go-ahead for its implementation.

It is not necessary to certify the form with a seal - this should be done only if such a norm is prescribed in the regulations of the organization.

The estimate is usually drawn up, as mentioned above, for a certain period of time (most often a year, but it can be half a year or a quarter) and includes a standard list of income and expense items for a particular non-profit organization, as well as a line for unforeseen expenses.

Features of budget preparation, general points

If you are a member of an NGO or you have simply been tasked with drawing up an estimate, and you do not have enough experience for this, use the tips below and look at a sample document. Based on it, you can easily create your own individual estimate, taking into account the characteristics of the organization for which it is being prepared.

So, first, some general information.

1. Today there is no single sample estimate of expenses and income of NPOs, so representatives of organizations can draw it up in any form. It’s good if an NGO has its own document template - then all you need to do is enter the lines and numbers necessary for a given period of time, and also remove all unnecessary things. We proceed from the fact that there is no such template and move on.
2. The estimate can be drawn up on a simple regular sheet of any convenient format. If there are several sheets (i.e. the estimate is long and detailed), all sheets must be fastened together using a strong thread (using a stapler is not recommended), indicating on the last page the number of sheets and signing the employee responsible for drawing up the estimate.
3. The estimate can be drawn up either by hand or printed electronically (with subsequent printing).
4. This document, like any other form related to the activities of the organization, can be roughly divided into three parts according to its structure. The first is the “hat”, i.e. an introductory section, then comes the main part (usually presented in the form of a table) and, finally, a conclusion. The sequence of these parts should not be disrupted.

It is highly undesirable to make changes to a ready-made, approved estimate; however, if this is provided for in the accounting policies of the organization, some items may be adjusted during the reporting period.

Sample document

At the beginning of the document you should write:

• name of the non-profit organization;
• date of preparation of the estimate;
• the period for which it is intended.

Then comes the table:

• funds remaining from the previous period are entered first;
• then, in order, the standard income items specific to this NPO are entered in order - an approximate, expected figure is written opposite each one;
• then expenses are reflected in the same way;
• at the end the conclusion is summed up.

After drawing up the estimate

During the year, the management and financial administration of the NPO should strive to implement the estimate to the maximum extent.

At the end of the reporting period, an analysis is compiled that shows the level of implementation of the estimate.

It reflects the actual figures for each item of income and expense specified in the estimate.

A comparison of planned and actual data makes it possible to analyze deviations and shortcomings in the development of the budget and avoid them when drawing up estimates for the next year (or another reporting period).