On approval of staffing standards for employees of municipal government institutions of centralized accounting departments providing centralized accounting services to public sector organizations in the Labinsk region. On approval of standards for maximum number

Document as of January 2016

Guided by Part 2 of Article 53 of the Federal Law of October 6, 2003 N 131-FZ “On the General Principles of the Organization of Local Self-Government in the Russian Federation” (with amendments and additions), the Charter of the municipal formation of the city of Olenegorsk with its subordinate territory, adopted by the decision of the Council of Deputies of the city of Olenegorsk dated 02.07 .2010 N 01-44RS (with amendments and additions), the Council of Deputies decided:

1. Approve the attached Standards for the maximum number of employees of centralized accounting departments providing services to local governments and municipal institutions.

2. Recognize as invalid the decision of the Council of Deputies of the city of Olenegorsk dated April 20, 2008 N 01-40RS “On the standards for the maximum number of employees of centralized accounting departments providing services to municipal educational, cultural and sports institutions.”

Head of the city of Olenegorsk with its subordinate territory O.G. SAMARSKY

Chairman of the Council of Deputies of the city of Olenegorsk with subordinate territory A.M. LYAPKO

Approved by the decision of the Council of Deputies of the city of Olenegorsk with its jurisdictional territory dated March 31, 2014 N 01-12RS

STANDARDS FOR THE LIMIT NUMBER OF EMPLOYEES IN CENTRALIZED ACCOUNTING DEPARTMENTS PROVIDING SERVICES TO LOCAL GOVERNMENT BODIES AND MUNICIPAL INSTITUTIONS

1. General Provisions

1.1. Standards for the maximum number of employees of centralized accounting departments providing services to local governments and municipal institutions (hereinafter referred to as the number standards) are established in order to determine and justify the staffing number of employees of centralized accounting departments created by a municipal entity to serve local governments, their structural divisions, municipal institutions ( hereinafter referred to as organizations).

The headcount standards were developed on the basis of Resolution of the Ministry of Labor of Russia dated 06/05/2002 N 39 “On approval of standards for the maximum number of employees in personnel services and accounting departments of federal executive authorities.”

1.2. Number standards are established for the most common organizational and technical conditions for the performance of work by centralized accounting departments.

1.3. The standard number of employees engaged in accounting and reporting provides for the implementation of work on planning and accounting for expenses of serviced organizations, accounting and reporting of serviced organizations, consolidated accounting and reporting.

2. Standards for the maximum number of employees in centralized accounting departments

2.1. Standards for the number of employees engaged in accounting and reporting:

	List number of employees in serviced institutions, people, up to	Number of serviced organizations that have an independent balance sheet

2.2. When calculating the standards for the number of employees of centralized accounting departments to the number of employees engaged in accounting and reporting, determined in accordance with paragraph 2.1 of this document, the following coefficients are applied and the following additional staffing units are established:

1) When servicing the main managers of local budget funds and the main administrators of local budget revenues, performing work on consolidated planning, consolidated budget accounting and reporting, when making calculations for the financial support of municipal assignments for municipal institutions, accruing administered local budget revenues and performing other work, ensuring the powers and functions of the main managers of local budget funds and the main administrators of local budget revenues, a coefficient is applied that takes into account the complexity and volume of work performed, equal to 1.2. Moreover, if the main manager of local budget funds has institutions that maintain independent accounting records, an additional 0.5 pcs. units

2) For centralized accounting departments for intersectoral purposes when servicing organizations belonging to various industries (fields of activity) (3 or more), - 1 pc. unit.

3) When performing work related to the implementation of transferred state powers: up to 3 powers - 1 pc. unit; 3 or more powers - 3 pcs. units.

4) When servicing local government bodies and their structural divisions that have an independent balance sheet (2 or more) - 2 pcs. units.

5) If there is an automation system (software) for accounting and the presence of personal computers in the amount of 12 units. and more - 1 full-time position of a system administrator (software engineer).

6) If the total number of employees in the serviced institutions is over 250 people and in the absence of this position in the staff of the serviced institutions - 1 full-time legal adviser.

7) For every 250 sq. meters of premises occupied by centralized accounting - 0.5 pcs. office cleaner units.

2.3. When calculating the staffing number of employees in centralized accounting departments, rounding is done according to the final values ​​of staffing units of the staffing standard (an integer with two decimal places). In this case, the value is rounded upward: to half a staff unit - if its value is less than 0.5; up to a full staff unit - if its value is more than 0.5.

2.4. If there is a change (increase, decrease) in the number of institutions served and the number of people working in them, the staffing level of centralized accounting department employees is subject to revision.

When approving the staffing schedule of centralized accounting departments, the number of employees on the payroll and the number of serviced institutions as of January 1 of the current year are taken into account when calculating the headcount standard.

Text of the document as of July 2016

In order to increase the responsibility and labor efficiency of employees of centralized accounting departments and change the Unified tariff schedule for calculating official salaries of the municipal service of the city of Kaliningrad

I DECIDE:

1. To approve, from April 1, 2002, the staffing schedule of centralized accounting departments of public sector sectors of the city of Kaliningrad in accordance with Appendices No. 1-8.

(Appendices 1 - 4 have lost force since January 5, 2004. - Resolution of the Mayor of Kaliningrad dated March 18, 2004 N 614)

2. Establish from January 1, 2006 for employees of the centralized accounting departments of the education, health, social policy and culture departments of the mayor’s office:

Bonuses in the amount of twelve official salaries;

Financial assistance in the amount of two official salaries.

4. Control over the implementation of this Resolution is entrusted to the Committee on Finance and Control (Zaremba R.I.), the Committee on Social Issues of the City Hall (Morozova T.I.).

Mayor of the city of Yu.A. Savenko

Staffing table for centralized accounting employees

Department of Education of the Baltic Region Administration since April 1, 2002

Staffing table for employees of the centralized accounting department of the education department of the Leningrad district administration from April 1, 2002

No longer in force on January 5, 2004. - Resolution of the mayor of Kaliningrad dated March 18, 2004 N 614.

Staffing table for employees of the centralized accounting department of the health department of the Leningrad district administration from April 1, 2002

No longer in force on January 5, 2004. - Resolution of the mayor of Kaliningrad dated March 18, 2004 N 614.

Staffing table for employees of the united accounting department of budgetary institutions of the Central District Administration from April 1, 2002

No longer in force on January 5, 2004. - Resolution of the mayor of Kaliningrad dated March 18, 2004 N 614.

Staffing table for employees of the centralized accounting department of the education department of the mayor's office since January 1, 2006

N p/p	Job titles	Number of units	Tariff scale rank
1.	Chief Accountant	1	17	12177
2.	Deputy chief accountant	3	15	10665
3.	Chief Specialist	8	13	8802
4.	Leading Specialist	6	11	7614
5.	Specialist 1st category	1	9	5940
6.	Cleaning woman	1		1400
	TOTAL	20

Staffing table for employees of the centralized accounting department of the health department of the mayor's office since April 1, 2003

┌───┬────────────────────┬────────────┬── ────────┬ ───────────────┐ │ N │ Name │ Quantity │ Rank │ Established │ │ │ positions │ units │ tariff │ official │ │ │ │ │ mesh │ salary │ ├───┼ ────────────────────┼────────────┼─────── ───┼───── ──────────┤ │ 1.│ Chief accountant │ 1 │ 15 │ 5788 │ ├───┼──────────── ────────┼ ────────────┼──────────┼───────────────┤ │ 2.│ Chief specialist │ 3 │ 12 4500 ───────── ┼────────────┼──────────┼───────────────┤ │ 3.│ Leading specialist │ 1 │ 11 │ 4175 │ ├───┼────────────────────┼───────── ───┼─────── ───┼───────────────┤ │ 4.│ Excluded from January 1, 2004. - Resolution of the mayor of Kaliningrad dated March 18, 2004 N 614 ┼──────── ────┼──────────┼───────────────┤ │ 5.│ Cleaning lady │ 1 │ │ 450 │ ├───┼── ──────────────────┼────────────┼───────── ─┼─────── ────────┤ │ │ TOTAL │ 6 │ │ │ └───┴───────────────── ───┴─────── ─────┴──────────┴───────────────┘

Staffing table for accounting employees of the City Hall Culture Department from January 1, 2006

N p/p	Job titles	Number of units	Tariff scale rank	Established official salary
1	Chief Accountant	1	15	10665
2	Deputy Ch. accountant	1	12	8208
3	Chief Specialist	1	12	8208
4	Leading Specialist	2	10	7020
5	Cleaning woman	0,25	1	297
	TOTAL	5,25		41418

Staffing list of management accounting employees

social policy of the mayor's office since January 1, 2006

Job titles	Number of units	Tariff scale rank	Established official salary
1. Chief accountant	1	15	10665
2. Chief specialist	1	12	8208
3. Leading specialist	1	10	7020
4. Specialist of the 1st category	1	9	5940
Total:	4		31833

ADMINISTRATION OF THE CITY OF LIPETSK

RESOLUTION

ON APPROVAL OF THE REGULATIONS ON THE STANDARDS FOR THE LIMIT NUMBER OF EMPLOYEES OF CENTRALIZED ACCOUNTING DEPARTMENTS FOR SERVICING ESTABLISHMENTS AND CENTERS FOR ACCOUNTING SERVICES AND RESOURCES

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 the organization of local self-government in the Russian Federation” and the Charter of the city district of the city of Lipetsk, Lipetsk region of the Russian Federation, the administration of the city of Lipetsk decides:

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

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

2. Entrust control over the implementation of this resolution to the deputy head of the Lipetsk city administration D.L. Averova.

Mayor of Lipetsk
S.V.IVANOV

Application. REGULATIONS ON THE MAXIMUM NUMBER OF EMPLOYEES OF CENTRALIZED ACCOUNTING DEPARTMENTS FOR SERVICING ESTABLISHMENTS AND CENTERS FOR ACCOUNTING SERVICES AND RESOURCES

Application
to the resolution
administration
city ​​of Lipetsk
dated 12/19/2016 N 2310

dated November 30, 2017 N 2358)

1. General Provisions

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

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

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

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

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

2. Labor organization

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 headcount standards, safe conditions and labor protection for 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 current sanitary and hygienic norms and standards.

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

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

3. Standards for the number of employees engaged 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 dated 06.12.2011 N 402-FZ “On Accounting”, Instructions for Budget Accounting, approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 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 ensuring accounting and reporting:

Number of employees in serviced institutions

Number of serviced institutions that have an independent balance sheet

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

3.3.1. Manager position - 1 staff unit.

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

From 15 to 40 inclusive staffing units - 1 staffing unit;

From 41 or more staff units - 2 staff units.

3.3.3. To account for food products, payments from parents (legal representatives) for the provision of childcare services in educational organizations served by centralized accounting, for each kindergarten:

With the number of groups up to 11 (inclusive) - 0.5 full-time accountant units;

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

3.3.4. For centralized accounting departments for servicing institutions that serve more than 10 independent institutions, to perform work on consolidated accounting and reporting, and exercise financial control in institutions that independently maintain accounting records - 0.2 full-time accountant for each serviced institution.

3.3.5. For centralized accounting departments exercising powers:

a) for the payment of funds for the maintenance of children under guardianship, trusteeship, and foster families; payment of remuneration to adoptive parents; a one-time payment to orphans and children left without parental care, as well as persons from among orphans and children left without parental care, for the repair of residential premises; for payment of housing and communal services to teaching staff - 2 full-time accountants;

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

Up to 1000 students - 1 full-time accountant;

For each subsequent 500 people - 0.5 full-time accountant positions;

c) for recording and transferring compensation payments to parents (legal representatives) for payment for services for the supervision and care of children in an educational organization:

Up to 1000 children - 0.5 full-time accountant;

From 1001 to 3000 people - 1 full-time position and for every subsequent 3,000 people 0.5 full-time accountant.

3.3.6. For centralized accounting departments for intersectoral purposes (keeping records in 3 or more sections of the budget classification of the Russian Federation) - 1.5 full-time accountants.

3.3.7. For centralized accounting departments that provide services to 2 or more structural divisions of the Lipetsk city administration - 2 full-time accountants.

3.3.8. For centralized accounting departments serving more than 30 institutions, 0.2 full-time economist positions are introduced for each serviced institution.

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

4. Standards for the number of employees engaged in supporting the activities of centralized accounting departments for servicing institutions

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

In order to ensure the activities of centralized accounting departments for servicing institutions, the following positions are being 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, if he has a passenger car registered in the prescribed manner, for transporting employees delivering accounting and other documents - 1 staff unit;

Leading occupational safety specialist to ensure compliance with occupational safety requirements when the number of employees in an institution is over 50 people - 1 staff unit;

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

The manager of the farm for maintenance and resource support of activities with an institution staff of over 150 people - 1 staff unit.

5. Final provisions

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

5.2. The position of head of department, cashier is introduced within the limits of the number determined by the standards. In this case, the position of department head 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 department by area and depending on the volume of work.

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

5.4. Volume indicators for determining the standard 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 done according to the final numbers of the headcount standard.

5.6. The staffing table and the structure of the centralized accounting department for servicing institutions are approved by the head and agreed upon with the structural unit of the Lipetsk city administration that exercises the powers of the founder.

Document as of January 2016

In order to streamline staffing schedules and create a unified system of bodies carrying out centralized accounting, implement a unified budget policy in the execution of the local budget of the municipal formation of the Labinsky district, to strengthen financial and budgetary discipline and increase the efficiency of budgetary, autonomous institutions and local government bodies of the Labinsky district, I decree :

1. Approve staffing standards for employees of municipal government institutions of centralized accounting departments providing centralized accounting services to public sector organizations of the Labinsky district (Appendix No. 1).

2. Establish that this resolution applies to municipal government institutions specified in Appendix No. 2 to this resolution.

3. Declare invalid:

1) Resolution of the head of the administration of the municipal formation of the Labinsky district dated March 26, 2008 N 1238 “On approval of 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 amendments to the resolution of the head of administration of the municipal formation Labinsky district dated March 26, 2008 N 1238 “On approval of staffing standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services organizations of the public sector of the Labinsk region";

3) Resolution of the administration of the municipal formation Labinsky district dated December 8, 2010 N 3758 “On amendments to the resolution of the head of the administration of the municipal formation Labinsky district dated March 26, 2008 N 1238 “On approval of staffing standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services to organizations budgetary sphere of Labinsky district";

4) Resolution of the administration of the municipal formation Labinsky district dated December 16, 2011 N 3747 "On amendments to the resolution of the head of the administration of the municipal formation Labinsky district dated March 26, 2008 N 1238 "On approval of staffing standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services to organizations budgetary sphere of Labinsky district";

5) Resolution of the administration of the municipal formation Labinsky district dated December 18, 2012 N 3461 "On amendments to the resolution of the head of the administration of the municipal formation Labinsky district dated March 26, 2008 N 1238 "On approval of staffing standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services to organizations budgetary sphere of Labinsky district";

6) Resolution of the administration of the municipal formation Labinsky district dated February 28, 2014 N 466 "On amendments to the resolution of the head of the administration of the municipal formation Labinsky district dated March 26, 2008 N 1238 "On approval of staffing standards for employees of municipal institutions of centralized accounting departments providing centralized accounting services to organizations budgetary sphere of the Labinsky district."

4. The department of information support for the activities of local government bodies of the administration of the municipal formation Labinsky district (Galtsova) publish this resolution in the media and post it on the official website of the administration of the municipal formation Labinsky district in the information and telecommunications network "Internet".

5. Control over the implementation of this resolution is entrusted to the first deputy head of the administration of the municipal formation of Labinsky 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 resolution of the administration of the municipal formation Labinsky district dated December 30, 2014 N 2354

STAFF REGULATIONS FOR EMPLOYEES OF MUNICIPAL PUBLIC INSTITUTIONS CENTRALIZED ACCOUNTING DEPARTMENTS PROVIDING CENTRALIZED ACCOUNTING SERVICES FOR ORGANIZATIONS OF THE BUDGETARY SPHERE OF THE 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 Labinsky district (hereinafter referred to as centralized accounting departments).

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

network indicators (number of institutions served);

contingent in the institutions served;

number of employees in serviced institutions;

the annual volume of budgetary and extra-budgetary funds of municipal institutions served 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 based on the number of employees:

up to 50 people - 1 position;

over 50 people - 2 positions.

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

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

from 5 to 10 specialist positions - 1 position;

from 11 to 30 specialist positions - 2 positions;

over 30 specialist positions - 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 staffing standards, is entitled to at least 6 specialist positions - instead of one of them.

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

The position of leading economist, leading 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 staffing standards, are entitled to at least 6 specialist positions - instead of one or more of them.

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

1 position - for 7 serviced municipal institutions;

1 position - 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 per 200 full-time positions in the institutions served.

Additionally, specialist positions of various categories may be introduced to carry out personalized accounting - at the rate of 1 position per 2,500 employees of municipal institutions served by municipal institutions with centralized accounting departments.

11. The position of 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.

Additionally, 1 position is being introduced to provide statistical and tax reporting, and perform cash transactions through the treasury system.

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

1 position for 5 recipients of budget funds who are not provided with accounting services in the centralized accounting department of the main manager of budget funds (who independently conduct accounting);

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 centralized accounting institution.

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

1 position - for servicing up to 50 units of computer equipment;

2 positions - when servicing over 50 pieces of computer equipment.

17. The position of a leading specialist for interaction with an industry functional body is included in the staffing table in case of production necessity.

18. The position of a personnel specialist is included in the staffing table of institutions with more than 20 employees.

19. 0.5 - 1.0 The position of a secretary-typist is established in case of production necessity, with a number of employees of more than 20 people.

20. Driver positions are entered into the staffing table of institutions if there is a centralized accounting of vehicles on the balance sheet.

21. The position of office cleaner is introduced provided that the centralized accounting department is located in a separate room in accordance with the standards.

22. The position of 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 surfaces in accordance with the standards.

Notes:

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

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

3. Positions of employees and professions of workers are included in the staffing table of institutions in case of production necessity 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, centralized accounting departments that provide centralized accounting services to public sector organizations in the Labinsky district, the staff of the accounting departments increases accordingly, and when the agreement 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 healthcare institutions of the municipal formation Labinsky District in accordance with 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 healthcare institutions and employees of centralized accounting departments at state and municipal health care institutions."

Appendix 2

Approved by resolution of the administration of the municipal formation Labinsky district dated December 30, 2014 N 2354

LIST OF MUNICIPAL PUBLIC INSTITUTIONS OF THE MUNICIPAL FORMATION LABINSKY DISTRICT

1. Municipal government institution of the municipal formation Labinsky district "Centralized accounting of the education department of the Labinsky district."

2. Municipal government 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

Centralized accounting has ceased to be the prerogative of municipal institutions in recent years. 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 organizations involved in outsourcing.

Definition

Centralized accounting (CA) is an institution that performs accounting services for several companies simultaneously. This organization practices accounting and tax accounting for enterprises of various forms of ownership.

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

• outsourcing company;
• services in the field of insourcing.

When outsourcing, an accounting company, by agreement in the form of a contract, receives, on a reimbursable basis, the ability to conduct accounting and tax accounting for other organizations. In 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 responsibilities, but does not provide for payment for such services.

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

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

Normative base

The main regulations that regulate the activities of centralized accounting of municipal educational institutions are:

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

The meaning of creation

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

The list of tasks that are being solved by the efforts of the Central Bank includes:

• increasing the accuracy of accounting data;
• ability to use a single methodology for various accounting cases;
• reduction of tax risks;
• prompt preparation of all types of reporting;
• maintaining the salary fund by reducing the total number of employees who work in financial departments;
• reducing the costs 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 companies, by third parties or special companies on a contractual basis.

Different structures of the Central Bank are created for the following purposes:

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

It must be emphasized that the order of organization and functionality of the Central Bank does not depend on whether it acts 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 FHD companies;
• control over the economical use of material and monetary resources in the company and 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 computing work, progressive forms, as well as methods of accounting and auditing;
• development and implementation of measures that were aimed at enforcing monetary discipline.

Functions

The functions of centralized accounting are as follows:

• organization of accounting of incoming funds, inventories, current reflection in 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 organization’s economic and financial work, monetary, settlement and credit transactions;
• ensures control over the legality, timeliness and correctness of documents, the preparation of economically substantiated reports, over salary calculations 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 monetary work in accordance with accounting and reporting;
• takes constructive measures to prevent shortages, unlawful spending of funds and inventory, violations of monetary and financial laws;
• carries out work to ensure the implementation of personnel, monetary and cash discipline, drawing up 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 units, documents, as well as information necessary to implement accounting capabilities;
• participates in meetings convened by company officials when discussing monetary issues.

Features of the organization of centralized accounting

In the process of independent work, centralized accounting authorities 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 policies and personnel remuneration, remuneration;
• internal rules.

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

The Central Bank's multifunctional obligations also include:

• reporting generation;
• possible reflection of operations in natural and monetary values;
• checking the initial report, reviewing the deadlines for its submission;
• 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 a large role in inventory and provide consulting services.

The tasks of centralized accounting may include submitting reporting documents to regulatory authorities and management accounting, preparing analytics, calculating estimates of income and costs, and checking the approved budget.

Advantages

Positive results of implementing centralized accounting can be:

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

Flaws

The disadvantages include the following:

• reduction of 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 Central Bank employees can only happen if the payment under the contract increases.

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

Formation of organizational structure. Legal form of the Central Bank

Creating centralized accounting can be done as follows:

• determination of the legal type of structure;
• registration with government agencies;
• formation of a financial body;
• formation of a standard agreement for the provision of accounting services;
• staffing and staffing;
• creation of 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 and add to it an additional type of activity - the provision of accounting services.

Formation of organizational structure

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

• management of preparation of reporting documentation;
• planning and analytical or financial department;
• a group of leading professionals;
• accountants;
• accountant;
• business division.

Contract for services

The contract form is developed separately when services are provided free of charge or for a fee. The document should say:

• tasks and goals of the Central Bank;
• rights and obligations;
• liability for certain violations;
• a list of persons who have the right to sign accounting documentation;
• deadlines for submitting primary registration and its processing;
• work process regulations;
• Possibility of organizing document storage and working with archives.

What is the staffing schedule?

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

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

The number of employees is calculated based on an estimate of labor costs in each accounting segment.

Centralization of accounting is the best solution for budget companies and large private companies.

Chief accountant in the state

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

The leading goal 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, employment contracts and job characteristics.

The chief accountant is accountable to the head of the organization and is responsible for the formation of accounting policies, accounting, and the up-to-date presentation of complete accounting records.

The official ensures compliance of the company's economic work with Russian legislation, 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 on debts are considered invalid.

The position of chief accountant is usually held by a person with a higher financial education, and in some organizations, a certified professional accountant. If 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 work experience in this specialty.

Central Bank in the public sector

For government 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 creating and maintaining accounting departments.

Accounting provides additional services: tax advice, document storage, representation to regulatory authorities.

MKU "Centralized Accounting" is a separate independent structural unit of the executive and administrative body of local government of municipalities. It is intended to organize the process of accounting for FHD 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 State Public Institution of the Moscow Region Centralized Accounting Department of the Moscow Region. About 418 government institutions in the region were taken over 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.

Main contacts of the institution: Moscow, st. Kokkinaki, 6.

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

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

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 budgetary funds based on the data provided to them on the income and expenses of enterprises. The degree of centralization is established not by the company being serviced, but by the main managers of funds. The degree of centralization, main functions, responsibilities and rights of the parties are signed in a special agreement.

How to improve work efficiency?

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

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

Automation of accounting makes the entire process more transparent. This minimizes errors and difficulties with regulatory controls.

Centralization of accounting allows you to reduce the company's costs for maintaining financial statements.

The need to search for new employees and create an accounting department is eliminated. The Central Bank saves funds from municipal institutions. To provide accounting services, a corresponding contract is concluded.

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

Conclusion

The format of accounting through the Central Bank is the highest degree of systematization of accounting, which involves maintaining 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 and help minimize the company’s costs 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, clear regulation of such contractual relations is required.

Thus, the leading advantage of using central banks is the economic benefit for the company’s budget in terms of saving costs on maintaining accounting staff. A disadvantage is the distance from the actual location of the budget institution.