PRACTICAL ASPECTS OF ACCOUNTING THE MAINTENANCE OF BANKING AND PERSONAL ACCOUNTS OF A BUDGETARY INSTITUTION AND THEIR INFLUENCE ON THE OBLIGATIONS OF THE INSTITUTION

Authors

  • O. Vlasova Russian State Agrarian University - Moscow Agricultural Academy named after K.A. Timiryazev, Moscow
  • L. Korzhueva Federal State Budgetary Educational Institution of Higher Education "Moscow Aviation Institute (National Research University)", Moscow
  • L. Postnikova Российский государственный аграрный университет – МСХА имени К.А.Тимирязева, г. Москва

Keywords:

государственный контракт, государственные оборонный заказ, специализированные счета, аккредитив, бухгалтерский учет денежных средств, бюджетное учреждение, виды лицевых счетов, временное заимствование

Abstract

Government contracts and defense orders present new conditions for project financing to budgetary institutions conducting research and development activities. Among these conditions, the use of specialized accounts in the treasury and credit institutions and the procedure for paying for government orders stand out. The purpose of this article is to study the features of the mechanism of contractual relations, which led to the emergence of new accounts for accounting for funds in a budgetary institution and a number of risks associated with the system of financing public projects. The analysis shows that government orders require a budgetary institution to constantly borrow from its own funds to cover the costs of government orders, a long waiting time for the final payment of projects and lead to a partial deadening of funds in personal and bank accounts. Budgetary institutions counter risks with various methods of protection.

References

Order of the Ministry of Agriculture dated June 25, 2007 No. 342 "On the concept of the development of agricultural science and scientific support of the agro-industrial complex of Russia until 2025."

Federal Law No. 83-FZ dated 05/08/2010 "On Amendments to Certain Legislative Acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions ".

Order of the Federal Treasury dated 17.10.16 No.21 "On the procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury"

213-FZ dated July 21, 2014 "On the opening of bank accounts and letters of credit, on the conclusion of bank deposit agreements, an agreement for maintaining the register of securities holders by business entities of strategic importance for the military-industrial complex and the security of the Russian Federation."

275-ФЗ dated December 29, 2012 "On the state defense order".

Published

2021-03-22

Issue

Section

Статьи