Regulations on the financial department of the enterprise. Regulations on the financial and economic service Regulations on the financial department of the regional trade union
APPROVE
CEO
PJSC "Company"
____________ P.P. Petrov
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Regulations on the financial department
1. General Provisions
1.1 The full name of the unit is the financial department, the abbreviated name is FO.
1.2 The financial department is an independent structural subdivision of JSC "Company" (hereinafter referred to as the enterprise).
1.3 The Financial Department reports directly to the Director of Economics.
1.4 The financial department is headed by an appointed by order CEO enterprises on the recommendation of the director for economics.
1.5 In progress production activities The Finance Department cooperates extensively with:
1.5.1 accounting;
1.5.2 OMT&K;
1.5.3 sales department;
1.5.3 site for shipment of finished products;
1.5.4 technical department;
1.5.5 personnel department;
1.5.6 planning and economic department;
1.5.7 by the information technology department;
1.5.8 ;
1.5.9 the legal department;
1.5.10 QCD;
1.5.11 leaders of all structural divisions;
1.5.12 counterparties of the enterprise.
1.6 In its activities, the department is guided by:
1.6.1 Charter of the enterprise.
1.6.2 These "Regulations".
1.6.3 tax code.
1.6 4 Decrees and orders of the Government of the Russian Federation.
1.6.5 Orders and instructions of the Ministry of Finance of the Russian Federation,
Ministry of Taxes and Duties of the Russian Federation, other regulatory and legal
acts on finance and management of the enterprise.
1.6.6 The company's policy in the field of quality and the corresponding
quality management system documentation.
1.6.7 Rules of internal work schedule enterprises.
2 Goals
Security effective management working capital of the enterprise.
3 Internal structure
3.1 Structure and staffing the financial department is approved by the director of economics.
3.2 The financial department is composed of: economists for financial work.
3.3 Distribution of duties between employees of the financial department is made by the head of the department.
3.4 An employee is appointed and dismissed by order of the General Director on the proposal of the head of the financial department.
3.5 In their activities, employees are guided by:
3.5.1 Decrees and orders of the Government of the Russian Federation.
3.5.2 Orders and instructions of the Ministry of Finance of the Russian Federation,
Ministry of Taxes and Duties of the Russian Federation, other regulatory legal acts on finance and business management.
3.5.3 The company's policy in the field of quality and the corresponding documentation of the quality management system.
4 Functions and tasks
4.1 Planning
4.1.1 Development of a budget for the movement of means of payment.
4.1.2 Participation in the development of the procurement plan.
4.1.4 Development of other financial plans enterprises.
4.2 Execution
4.2.1 Implementation of operations on the accounts of the enterprise in banking institutions.
4.2.2 Ensuring timely receipt of: documents for the shipment of products, performance of work or provision of services (invoices, invoices), as well as documents for received inventory items,
work performed or services rendered (invoices, acts of work performed).
4.2.3 Taking measures to timely receive funds due from buyers.
4.2.4 Maintaining daily operational records of product sales, sales proceeds and other financial indicators.
4.3 Participation in the analysis of contracts (agreements) of the enterprise, coordination of financial conditions.
4.4 Control of:
4.4.1 fulfillment of budget indicators;
4.4.2 the state of shipment and sale of products;
4.4.3 using intended purpose own and borrowed working capital in general for the enterprise and for individual structural divisions, for which the heads of the relevant divisions are responsible for compliance with working capital standards
enterprises;
4.4.4 observance by departments and services of the established deadlines for the acceptance of payment requirements of suppliers, contractors and other organizations (having the right to present these requirements to
checking account). In case of disagreement with the amount of claims presented, taking measures to resolve these issues (reconciliation acts, negotiations, etc.).
4.4.5 for the timely acceptance of invoices by the relevant services for the received inventory items, work performed or services rendered.
4.4.6 correct calculation of the amount of rent and utility payments of tenants of the enterprise;
4.4.7 correct calculation of the Procurement Plan for the main and auxiliary
materials, as well as the validity of the purchase prices for data
materials;
4.4.8 for the status of receivables and payables.
4.5 Drawing up and submission to the heads of the enterprise of information and certificates on the progress of the implementation of the main indicators of the financial plan and on the financial condition.
4.6 Implementation of operations on the company's bank accounts.
4.7. Implementation of measures that contribute to the acceleration of the turnover of funds in settlements.
4.8 On all issues related to the implementation of the listed functions, the FBO makes its proposals to the management of the enterprise.
5 Rights
5.1 Require the divisions of the enterprise to submit materials (analysis data economic activity accounting, statistical and operational accounting, etc.) necessary for the implementation of work that is within the competence of the financial department.
5.2 Control the financial activities of the enterprise's divisions and give their leaders recommendations on the organization and conduct of financial work.
5.3 Based on the results of economic activity, make proposals to the managers of the enterprise on the application of sanctions and incentives in relation to individual employees and divisions of the enterprise.
5.4 By authorization of the heads of the enterprise to dispose financial resources and sign (with the first signature) monetary, payment, settlement, credit and other financial documents, in compliance with the current legislation, rules of contracts, instructions, as well as approved plans and estimates.
5.5 Approval of documents related to the financial activities of the enterprise (plans, estimates, reports, contracts, orders, instructions, etc.).
6 Relationships with other departments
Together with departments and services of the enterprise:
6.1. Consideration of claims and sanctions filed by buyers and customers, and development of proposals to eliminate the shortcomings that cause these claims;
6.2. Making claims (together with the legal department) and applying sanctions against buyers, suppliers and customers; taking measures (together with the legal department and the chief accounting department) to
timely and complete collection of receivables from buyers and other debtors.
6.3. Implementation (together with accounting) of the most appropriate forms of settlement with buyers and suppliers that contribute to the timeliness of payments, and ensuring compliance with the rules of maintaining
these calculations.
6.4. C on the development of a procurement plan for materials.
6.5. OK on recruitment matters.
6.6. With OK on issues of training and retraining of personnel.
6.7. With the UKC on obtaining and providing the necessary
documentation within the QMS.
7 Responsibilities of the unit head
7.1 The head of the department bears full responsibility for the quality and timeliness of the tasks and functions assigned by these Regulations to the department.
7.2 The degree of responsibility of other employees is established by job descriptions.
8 Conclusion
8.1 This Regulation has been drawn up in accordance with:
8.1.1 Enterprise Standard “Regulations on the structural unit. General requirements".
8.1.2 Staffing.
8.1.3 The organizational structure operating at the enterprise.
8.1.4 Model regulation on finance department
8.2 The right to propose changes to of this Regulation has a director for economics, head of the financial department, head of OK.
Head of the financial department A.A. Monetary
Director for Economics M.M. Economical
Head of Personnel Department I.I. friendly
Head of Quality Management Department V.V. Strict
Head of the Legal Department S.S. Accurate
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The financial department is an independent structural subdivision of the enterprise and reports directly to the Deputy Director for Economic Affairs.
II. Tasks
Financial organization enterprise activities aimed at providing financial resources for the tasks of the plan, preservation and effective use fixed assets and working capital, labor and financial resources of the enterprise, timeliness of payments for obligations to the state budget, suppliers and banking institutions.
III. Structure
1. The structure and staff are approved by the director of the enterprise in accordance with the standard structures of the management apparatus and the norms for the number of specialists and employees, taking into account the volume of work and production features.
2. The department may include subdivisions (sector, bureau, group) financial planning, analysis of financial and economic activities, organization of settlements with suppliers, collection, cash transactions, etc.
IV. Functions
1. In the field of financial and credit planning
1.1. Drafting in deadlines draft financial plans of the enterprise with all the necessary calculations, taking into account the maximum mobilization of on-farm reserves, the most rational use fixed and working capital.
1.2. Compilation and submission of loan applications and quarterly cash plans to the higher organization and institutions of banks in a timely manner and participation in their consideration.
1.3. Participation in the preparation of a plan for the sale of products in monetary terms. Determination of the planned amount of balance sheet profit for the year and by quarters and profitability indicators.
1.4. Drawing up, together with the planning and economic department, planned calculations for the formation of economic incentive funds and participation in the preparation of estimates for their spending.
1.5. Determination of the planned amount of depreciation deductions divided into full restoration (renovation) of fixed assets and major repairs.
1.6. Participation in determining the need for own working capital by elements and calculation of working capital standards.
1.7. Drawing up a plan for financing centralized capital investments and a plan for financing capital repairs of fixed assets.
1.8. Drawing up plans for the distribution of balance sheet profit and depreciation.
1.9. Participation in the preparation of plans for financing research work on the basis of the envisaged scope of these works, as well as determining the sources of financing for plans for organizational and technical measures, taking into account the calculations of economic efficiency.
1.10. Planning the average annual cost of fixed production assets and fixed assets exempted from payment for funds.
1.11. Making settlements for filing claims with suppliers and contractors and for transferring export premiums.
1.12. Distribution of quarterly financial indicators by months.
1.13. Participation in the preparation of the VAT plan.
1.14. Bringing the indicators of the approved financial plan and the tasks arising from it, limits, norms and standards of working capital to the departments, services, workshops of the enterprise and systematic monitoring of their observance and implementation.
1.15. Drawing up operational financial plans for the coming month and for intra-month periods.
1.16. Drafting operational plans sales of products in terms of money and plans for profit.
1.17. Participation in the preparation of operational schedules for the shipment of marketable products.
1.18. Control over the importation of goods material assets in order to prevent the accumulation of excess stocks.
1.19. Ensuring the implementation of financial, credit and cash plans.
2. In the field of financial and operational work
2.1. Ensuring on time:
payments to the state budget - for turnover tax, for production assets and other payments;
interest payments on short-term and long-term loans;
contributions own funds from profit, depreciation and other sources to finance centralized and non-centralized capital investments;
transfers Money to special accounts (under the production development fund), etc.;
transfer of funds in the order of intradepartmental redistribution of profits; working capital, depreciation deductions, as well as funds for financing scientific research, development of new technology and other purposes provided for in the financial plan;
transfers of funds to centralized funds and reserves of a higher organization;
extradition wages employees of the enterprise and the implementation of other cash transactions;
payment of invoices of suppliers and contractors for shipped material assets, services rendered and work performed in accordance with the concluded agreements;
payment of interest on credit on long-term and short-term bank loans.
2.2. Providing financing for the costs provided for by the plan.
2.3. Registration of requested loans in accordance with the current lending rules and ensuring the return of loans received in a timely manner.
2.4. Carrying out operations on the accounts of the association and the parent company in banking institutions.
2.5. Presentation to bank institutions of duly executed payment requests, other settlement documents for shipped products, services rendered and work performed; ensuring timely receipt of documents for the shipment of products, issuing invoices and taking measures to timely receive funds due from buyers.
2.6. Maintaining daily business records:
sales of products, profits from the sale of other financial indicators;
refusals of buyers to accept payment requests for shipped products, services rendered and work performed due to the reasons for refusals and taking appropriate measures on them;
fulfillment of other indicators of the financial plan.
2.7. Drawing up and submission to the management of the enterprise of information and certificates on the progress of the implementation of the main indicators of the financial plan and on the financial condition.
2.8. Drawing up and timely submission of the parent organization, financial authorities and institutions of banks of the established operational financial statements.
2.9. Implementation of measures that contribute to the acceleration of the turnover of funds in settlements.
2.10. Together with departments and services of the association:
consideration of claims and sanctions filed by buyers and customers, and development of proposals to eliminate the shortcomings that cause these claims;
Claims (together with the Legal Department) and enforcement of sanctions against buyers, suppliers and customers; taking measures (together with the legal department and the main accounting department) for the timely and complete collection of receivables from buyers, tenants and other debtors.
2.11. Implementation of the most appropriate forms of settlements with buyers and suppliers that contribute to the timeliness of payments, and ensuring compliance with the rules for conducting these settlements.
2.12. Receipt, storage, operational accounting and issuance of cash, securities and forms of strict reporting in accordance with the Regulations on the conduct of cash transactions.
2.13. Compliance with the limit of the balance of cash in the cash desks of the enterprise established by the relevant bank and ensuring the complete safety of banknotes.
3. In the field of control and analytical work
3.1. Implementation of control:
for the implementation of indicators of financial, cash and credit plans, as well as plans for profit and profitability;
for the state of shipment and sale of products;
for the use for the intended purpose of own and borrowed working capital in general for the association and for individual structural divisions, for which the heads of the relevant enterprises of the enterprise are responsible for compliance with the working capital standards;
to prevent the diversion by departments, services and workshops of working capital of the main activity for capital construction and overhaul;
for timely consideration by the relevant departments, services and workshops of buyers' claims and reasons for refusing to pay payment requirements for shipped products and services rendered; compliance by departments, services and workshops with the established deadlines for checking the acceptance of payment requirements of suppliers, contractors and other organizations and their timely and proper execution in appropriate cases, complete or partial refusals to pay payment requirements in strict accordance with the bank instruction;
for the implementation of plans and estimates of income and expenses of housing and communal services and other similar services;
for compliance with the targeted use of non-centralized sources of financing for the costs of non-centralized state capital investments provided for in the plan;
for receiving cash in banking institutions for the payment of wages and other expenses strictly within the amounts due, determined on the basis of
established rules and cash plans approved by the enterprises of the association, and for the observance of cash discipline.
On all issues related to the implementation of these functions, the financial department makes its proposals to the management of the enterprise.
3.2. Together with the main accounting department and the department capital construction examination:
compliance of the cost of equipment under orders and concluded contracts with appropriations for these purposes, provided for at the expense of centralized and non-centralized sources of financing capital investments;
the correctness of the preparation, execution and approval of estimates, calculations of the payback of capital investments for the introduction of new technology and the expansion of the production of consumer goods, carried out at the expense of the production development fund and bank loans, as well as estimates for spending incentive funds and other funds for special purposes.
3.3. Implementation of a systematic analysis of accounting, statistical and operational reporting on issues related to the implementation of financial, cash and credit plans, compliance with financial and payment discipline; forecasting the results of economic and financial activities; improving the use of fixed assets and working capital; identification and mobilization of intra-industrial reserves and additional sources of financing.
3.4. Participation in the organization of work on the analysis of the production and economic activities of the association and the determination of the impact of this activity on financial indicators. .
3.5. Participation in the consideration of cost estimates for production, for the development of new equipment, for future expenses, for the maintenance of management apparatus, for the maintenance of buildings, structures, clubs, parks, children's camps transferred to the free use of trade union organizations.
3.6. Participation, together with the planning and economic department, in the development and consideration of draft prices approved in accordance with the current legislation for new products manufactured by the enterprise, as well as tariffs for works and services performed by the enterprise.
3.7. Participation in the conclusion of business contracts and acceptance of financial conditions.
3.8. Participation in the work to improve the organization and planning of working capital and in the implementation of measures aimed at accelerating the turnover of working capital of the enterprise.
3.9. Participation in the development and implementation of measures to improve the internal cost accounting in the structural divisions of the enterprise.
V. The relationship of the financial department with other departments of the enterprise
1. With the planning and economic department and the main accounting department.
Receives: production plan according to the nomenclature for the year, quarter, month; production plan according to the nomenclature and volume of marketable products by workshops.
Represents: financial plan; reports on the implementation of the financial plan; copies of assignments to workshops and departments to reduce working capital stocks; daily information on the implementation of the implementation plan by the shops and the enterprise as a whole.
2. With logistics departments, external cooperation
Receives: conclusion on claims made by suppliers; reporting data on the movement of materials and their balances at the end of the month.
Represents: invoices for acceptance; information about materials in transit; information about unpaid invoices, indicating the reasons.
3. With technical departments
Receives: estimates and financial calculations for financing capital investments at the expense of bank loans for the introduction of new technology, for expanding the production of consumer goods; cost estimates approved by the management of the enterprise for research, development and other work and calculations of their effectiveness.
Represents: a plan for financing research and development work on the basis of approved estimates, as well as providing the necessary funds for floating organizational and technical measures; correctly compiled, executed and approved in the prescribed manner, estimated and estimated financial calculations for the costs of introducing new equipment, estimates for spending funds from special funds and special-purpose funds, checked together with the main accounting department.
4. With capital construction department
Receives: the planned volume, the structure of capital investments, the balance of material assets and the state of settlements in capital construction.
Represents: a plan for financing capital investments according to the state plan, drawn up jointly with the department of capital construction, taking into account the mobilization of internal resources in construction.
5. With sales department
Represents: notification of bank institutions about letters of credit issued by buyers and customers, information about buyers who have delayed payment of invoices or refused to accept them, as well as notifications about the application of banking sanctions to buyers and customers.
6. With legal department
Receives: the decision of the management on the transfer of funds based on the results of consideration of claims and lawsuits; notes on bank documents on the receipt of funds on considered and satisfied claims and claims; instructions for the listed state fees on arbitration claims.
Represents: completed claim materials and executed for filing claims with arbitration bodies; conclusions on claims and lawsuits in connection with refusals to pay bills, errors in their presentation, etc.; certificates on the transfer of funds in connection with the consideration of claims and arbitration claims; documents on the transfer of state duty; conclusions on contracts to establish the form of payment.
1. Require the divisions of the enterprise to submit materials (data from the analysis of economic activities of accounting, statistical and operational accounting, etc.) necessary for the implementation of work that is within the competence of the financial department.
2. Control the financial activities of the enterprise's divisions and give their leaders recommendations on the organization and conduct of financial work.
3. Based on the results of economic activity, make proposals to the management of the enterprise on the application of sanctions and incentives in relation to individual employees and divisions of the enterprise.
By authorization of the management of the enterprise, manage financial resources and sign (with the first signature) monetary, payment, settlement, credit and other financial documents, in compliance with current legislation, rules of contracts, instructions, as well as approved plans and estimates.
5. Represent the company in financial, credit and other organizations on financial matters.
6. Approval of all documents related to the financial activities of the enterprise (plans, estimates, reports, contracts, orders, instructions, etc.).
7. The instructions of the financial department within the limits of the functions provided for by this Regulation are mandatory for management and execution by the divisions of the enterprise.
VII. Responsibility
1. Full responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this Regulation to the department is borne by the head of the department.
2. The degree of responsibility of other employees is established by job descriptions.
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2. Goals and objectives of the Financial Service.
3. Organizational structure Financial service.
4. Functions of the Financial Service.
5. Rights of the Financial Service.
6. Interaction with other departments.
7. Responsibility of the financial service.
- General provisions.
1.2. The direct management of the FS is carried out by the deputy director of the management company.
1.3. In its activities, the FS is guided by the current legislation and regulations of the Russian Federation, the Charter of the Company, the rules, procedures and standards established by the Company, these Regulations.
1.4. The Regulations on the FS are developed in accordance with the "Regulations on Document Management".
1.5. The FS has the right to act on behalf of the Company and represent its interests, within its competence.
- Goals and objectives of the Financial Service.
2.1. FS is created for the purpose of:
2.1.1. Timely and full financing of the company's core activities .
2.1.2. Business financial analytics.
2.1.3. Providing reporting to fiscal authorities.
2.2. FS tasks.
2.2.1. Financial planning.
2.2.2. Accounting and reporting.
2.2.3. Tax optimization.
2.2.4. Project and summary financial analytics (management accounting).
2.2.5. Attraction of borrowed funds and placement of free funds.
2.2.6. Settlement and cash services.
- Organizational structure of the financial service.
3.1. The organizational structure of the FS consists of the following departments.
3.1.1. Financial and analytical department.
3.1.2. Accounting (Departments equipping catering and trade facilities).
3.1.3. Financial service Service Department.
3.2. Heads the FS financial director Groups of companies.
3.3. Organizational structure diagram.
- Functions of the financial service.
4.1. In the field of financial planning :
4.1.1. Long term planning(1-1.5 years)
4.1.2. Medium-term planning (1-2 months),
4.1.3. Current planning(maintaining a consolidated cash flow, tracking receipts, maintaining a financial calendar)
4.2. In the field of accounting and reporting
4.2.1. Maintenance and submission to the tax authorities financial statements
4.2.2. Opening / closing bank accounts
4.2.3. Registration and deregistration in tax authorities and foundations legal entities owned by the Company
4.3. In the field of settlement and cash services
4.3.1. Making payments
4.3.2. Accounting and disbursement of cash
4.3.3. Service maintenance(cash service on transactions, registration of certificates, payment of bills, etc.)
4.4. In the field of tax optimization
4.4.1. Registration and payment of the necessary systems of contracts with the participation of legal entities of the Company to optimize taxation (based on standard ones)
4.4.2. Creation of tax optimization schemes
4.5. In the field of project analytics and accounting
4.5.1. Project efficiency analysis
4.5.2. current management accounting
4.5.3. Construction of consolidated financial reports
4.6. In the area of raising borrowed funds
4.6.1. Covering cash gaps.
- The rights of the financial service.
5.1. Require the heads of the Company's divisions to take measures to improve the efficiency of the use of the enterprise's funds, the safety of the enterprise's property.
5.2. Approval of contracts, performance of work or provision of services, acts of reconciliation with various counterparties.
5.3. Effectively manage the company's cash.
5.4. Engage in ongoing tax optimization.
5.5. Receive from all structural divisions of the Company materials, data necessary to perform the assigned functions.
5.6. On behalf of the management, represent the enterprise in any organizations on issues related to the competence of the Division.
- Interaction with other departments.
With whom | About what | Periodicity |
Deputy director of the UK | Gets: Orders, directives Operational tasks Provides: ¾ Financial plans ¾ Other documents | Constantly Monthly Monthly On request |
All structural divisions | Gets: – Cost budgets by department – Advance notification of the need to receive large amounts – A report on the amount spent Provides: - Cash – Efficiency calculation projects – Necessary financial advice | Monthly As it arises Weekly Within 3 working days after the payment As necessary, within the approved limits or as agreed by the Deputy Director of the Management Company On demand On demand |
Department of Logistics, Equipment of Catering and Trade Facilities | Gets: – Information (planned and actual) on the occurrence / repayment of financial liabilities and the movement of assets Provides: – Documentation for work | Weekly On demand |
- Responsibility of the financial service.
7.1. In relation to its work, the FS is generally responsible for its timely implementation, for not exceeding and saving planned costs, as well as for maintaining the quality level established for the results of work.
7.2. Full responsibility for the quality and timeliness of the tasks and functions assigned by this regulation to the department is borne by the financial director.
7.3. The degree of responsibility of other employees is established by job descriptions.
POSITION
about financial and economic service
1. General Provisions
1.1. The Financial and Economic Service (hereinafter referred to as the FES), headed by the Head of the Financial and Economic Service, is a structural subdivision of the Education Department of the Administration municipality the city of Salekhard (hereinafter referred to as the Department). The structure of the FES includes two departments - centralized accounting, headed by the chief accountant and planning economic department, headed by the head of the department (Appendices Nos. 1, 2).
1.2. In its activities, the financial and economic service is guided by the Constitution Russian Federation, federal constitutional laws, federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, the Tax Code of the Russian Federation, federal law from 21.11.96 No. 129-FZ "On Accounting", the Budget Code of the Russian Federation, Labor Code of the Russian Federation, other legislative and regulatory legal acts of the Russian Federation, resolutions and orders of the government of the Russian Federation, Instructions on budget accounting, approved by order of the Ministry of Finance of the Russian Federation dated December 30, 2008. No. 148n, resolutions and orders of the Administration of the YNAO, municipal legal acts, Regulations on the Department of Education, this regulation and other regulations department of education concerning the activities of educational institutions.
2 . Main tasks.
2.1. The main tasks of the financial and economic service are:
2.1.1. effective and targeted use of budgetary funds;
2.1.2. development of draft current and long-term financial plans, budget forecasts, economic calculations for the draft budget;
2.1.3. accounting in accordance with the requirements of the current legislation, Instructions for budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n and other regulatory legal acts;
2.1.4. accrual and payment of wages to employees on time;
2.1.5. timely settlement of accounts with suppliers and contractors;
3. Functions.
3.1. The main functions of the financial and economic service are:
3.1.1. monitoring the effective spending of funds according to the approved budget estimates and estimates of income and expenses for income-generating activities of municipal educational institutions, the management apparatus and structural divisions of the Department of Education;
3.1.2. monitoring the safety of funds and material assets in the places of their storage and operation;
3.1.3. development of regulations on remuneration of employees of municipal educational institutions;
3.1.4. development of regulations on the procedure for the collection and use of parental fees in municipal preschool educational institutions city of Salekhard;
3.1.5. development of regulations on remuneration and material incentives for employees of structural divisions of the Department of Education;
3.1.6. drawing up staff schedules, billing for municipal educational institutions, the administrative apparatus and structural divisions of the education department.
3.1.7. drafting budget estimates and estimates of income and expenses for income-generating activities for municipal educational institutions and structural divisions of the Department of Education, after their prior agreement with the head of institutions, divisions;
3.1.8. preparation of periodic statistical reporting and one-time reports in accordance with the forms and within the established time limits;
3.1.9. formation of applications for the placement of municipal orders for the supply of goods, performance of work, provision of services for the needs of municipal educational institutions and structural divisions of the Department of Education;
3.1.10. preparation of municipal contracts and agreements for the supply of goods, performance of work, provision of services for the needs of municipal educational institutions and structural divisions of the Department of Education;
3.1.11. conducting legal expertise, negotiating municipal contracts and agreements, drawing up additional agreements, and, if necessary, protocols of disagreements to municipal contracts and agreements, claims, statements of claim to the arbitration court;
3.1.12. maintaining a register of municipal contracts and civil law contracts based on the results of placing an order;
3.1.13. timely provision of information on the conclusion, amendments, terminations, executions of municipal contracts to the authorized body local government to maintain a register of contracts;
3.1.14. implementation of budget accounting in accordance with the Instruction on budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n;
3.1.15. implementation of accrual and control over the transfer of taxes to the budget;
3.1.16. preparation and submission of financial statements in a timely manner;
3.1.17. drawing up the accounting policy of the Department of Education;
3.1.18. keeping records of income and expenses on funds received from entrepreneurial and other activities;
3.1.19. conducts an economic analysis of the activities of municipal educational institutions and the Department of Education;
3.1.20. oversees:
- observance by institutions of labor legislation on wages;
- the correctness of the establishment official salaries depending on the size of the base and increasing coefficients, tariff rates on the basis of information provided by the head of the educational institution;
3.1.21. compiling information at the request of state statistics bodies, the education department of the YNAO, the finance department of the city administration;
3.1.22. participation in meetings, seminars held by the management
Department of Education with the heads of subordinate educational institutions in discussing issues of economic and financial activities municipal educational institutions, issues of remuneration;
3.1.23. preparation of documents for subsequent storage,
use, and archiving;
3.1.24. establishment of categories of remuneration for employees and workers of structural
divisions of the Department of Education;
3.1.25. conducting an inventory of property and financial obligations, timely determination of its results and their reflection in accounting;
3.1.26. organization of the work of financially responsible persons for the accounting and safety of valuables in their custody;
3.1.27. preparation and submission of financial statements in accordance with the established procedure and within the established time limits;
4. Rights and obligations.
4.1 The financial and economic service, in order to solve the assigned tasks and perform the assigned functions, has the right to:
4.1.1. check the primary documents received by the financial and economic service, do not take into account documents that do not meet the established requirements;
4.1.2. to request and timely receive from the serviced institutions the information necessary for the performance of their functions;
4.1.3. take part in the work of meetings related to the competence of the financial and economic service;
4.1.4. to raise before the head of the Department the issue of bringing to responsibility the heads of educational institutions in case of failure by them to comply with legitimate claims financial and economic service;
4.2. Employees of the financial and economic service are obliged to:
4.2.1. Perform qualitatively functional responsibilities in accordance with job descriptions.
5. Responsibility.
5.1. The Financial and Economic Service is responsible for:
5.1.1. for failure to perform functions within its competence;
5.1.2. for violation of the rights of citizens and organizations in the course of their activities.
5.2. Employees of the financial and economic service are responsible for:
5.2.1. non-submission or untimely submission of financial statements to the bodies organizing the execution of the budget;
5.2.2. failure to comply with local regulations of the Department of Education;
5.2.3. inaccurate information about the state of financial and non-financial assets and liabilities in accounting registers.
6. Relationships. Connections.
6.1. To solve the assigned tasks, the financial and economic service interacts with structural divisions of the department, educational institutions, the department of finance of the Administration of the municipality of the city of Salekhard, with suppliers and contractors.
7. Organization of work.
7.1. The financial and economic service is headed by the head of the service, who is appointed and dismissed by order of the head of the department.
7.2. Employees of the financial and economic service are appointed and dismissed by order of the head of the department.
7.3. The financial and economic service in its activities is subordinate to the head of the department.
7.4. The reorganization and liquidation of the financial and economic service is carried out in the manner prescribed by the current legislation.
Application No. 1
POSITION
about centralized accounting
1. General Provisions
1.3. Centralized accounting is a structural subdivision of the Department of Education of the Administration of the Municipal Formation Salekhard (hereinafter referred to as the Department).
1.4. In its activities, the centralized accounting department is guided by the Tax Code of the Russian Federation, Federal Law No. 129-FZ of November 21, 1996 "On Accounting", the Budget Code of the Russian Federation, the Labor Code of the Russian Federation, other legislative and regulatory legal acts of the Russian Federation, resolutions and orders of the Government of the Russian Federation, Instructions for budgetary accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008 No. No. 148n, resolutions and orders of the YaNAO Administration, municipal legal acts, Regulations on the Department of Education, this Regulation and other regulations of the Department of Education relating to the activities of educational institutions.
2 . Main tasks.
2.1. The main tasks of centralized accounting are:
- accounting in accordance with the requirements of the current legislation, Instructions for budget accounting, approved by order of the Ministry of Finance of the Russian Federation of December 30, 2008. No. 148n and other regulatory legal acts;
- accrual and payment of wages to employees on time;
- timely settlement of accounts with suppliers and contractors;
- conducting an inventory of property and financial obligations, timely determination of its results and their reflection in accounting;
- organization of the work of financially responsible persons for the accounting and safety of valuables in their custody;
- preparation and submission of financial statements in accordance with the established procedure and within the established time limits;
- registration of accounting documents, in accordance with the established procedure, for transfer to the archive.
3. Functions.
3.1. The main functions of centralized accounting are:
- organization of accounting of property, liabilities and business transactions on the basis of physical meters in monetary terms by their continuous, continuous, documentary and interconnected reflection;
- organization of accounting of fixed assets and depreciation;
- organization of accounting for the receipt and disposal of intangible assets;
- organization of accounting for the receipt and disposal of inventories;
- organization of accounting of settlements with accountable persons;
- organization of accounting of settlements with suppliers and contractors;
- organization of accounting for payroll calculations, deductions from wages;
- organization of accounting of funds, the correctness of conducting cash transactions;
- organization of accounting for payments from the budget with the bodies organizing the execution of the budget.
- performing the functions of an administrator for incoming revenues to the district budget;
- timely calculation and control over the transfer of taxes to the budget;
- preparation and submission of financial statements in a timely manner;
- drawing up the accounting policy of the Department of Education;
- preparation of draft specifications for municipal contracts and food supply contracts;
- providing serviced institutions with the necessary information that is within the competence of centralized accounting.
4. Rights and obligations.
4.1 Centralized accounting for solving the tasks and performing the assigned functions has the right to:
- check the primary documents received by the centralized, do not take into account documents that do not meet the established requirements;
- request and timely receive from the serviced institutions the information necessary for accounting;
- take part in the work of meetings related to the competence of centralized accounting;
- Raise before the head of the Department the issue of bringing to responsibility the heads of educational institutions in the event that they fail to comply with the lawful requirements of centralized accounting.
4.2. Employees of the centralized accounting department are obliged to:
- Perform quality duties in accordance with job descriptions.
5. Responsibility.
5.1. The centralized accounting department is responsible for:
- for failure to perform functions within its competence;
- for violation of the rights of citizens and organizations in the course of their activities.
5.2. The chief accountant of the centralized accounting department is responsible in accordance with the job description.
5.3. Employees of the centralized accounting department are responsible for:
- failure to provide or untimely submission of financial statements to the bodies organizing the execution of the budget;
- failure to comply with local regulations of the Department of Education;
- inaccurate information about the state of financial and non-financial assets and liabilities in accounting registers.
6. Relationships. Connections.
6.1. To solve the assigned tasks, the centralized accounting department interacts with the structural subdivisions of the Department, educational institutions, the Department of Finance of the Administration of the Municipal Formation of the City of Salekhard, with suppliers and contractors.
7. Organization of work.
7.1. Head of centralized accounting Chief Accountant appointed to the position and dismissed from the post by the order of the Head of the Department.
7.2. Employees of the centralized accounting department are appointed and dismissed by order of the head of the Department.
7.3. The centralized accounting department in its activities reports to the Deputy Head of the Department.
7.4. The reorganization and liquidation of the centralized accounting department is carried out in the manner prescribed by the current legislation.
Application №2
POSITION
aboutplanning and economic department
1 . General provisions
1.1. The planning and economic department (hereinafter referred to as the department) is a structural subdivision of the Department of Education of the Administration of Salekhard and reports directly to the Deputy Head of the Department of Education for financial and economic work.
1.2. The structure and staff of the planning and economic department is approved by the head of the education department, taking into account the volume of work and the characteristics of financial and economic activities.
1.3. The staff of the planning and economic department includes the head of the department, the deputy head of the department, the deputy head of the department for contractual and claim work, three team leaders, seven economists, two legal advisers.
1.4. Employees of the department are appointed and dismissed by order of the head of the department of education. The head of the department is in charge of the department.
1.5. The department in its activities is guided by: the legislation of the Russian Federation, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, regulatory legal acts of the legislative and executive authorities of the YaNAO, methodological materials and instructional letters regulating the economic and financial and economic activities of municipal educational institutions (hereinafter referred to as institutions), resolutions and orders of the Administration of the city of Salekhard, Regulations on the Department of Education of the Administration of Salekhard, orders of the head of the Department of Education, these Regulations.
2. The main tasks of the department
2.1. The main tasks of the planning and economic department are:
- development of draft current and long-term financial plans, budget forecasts, economic calculations for the draft budget;
- drawing up staffing tables and tariffs for institutions and the department of education;
- registration of reporting documentation;
- control over:
Compliance by institutions with labor legislation, resolutions, orders of higher authorities and other regulations on wages;
The correctness of the application of tariff rates in institutions, the establishment of categories of wages and salaries;
Spending appropriations and fulfilling cost estimates for institutions, for the correct reflection of expenses according to CESR codes and expense items of institutions on presented invoices in accordance with concluded agreements;
Timely execution of decisions, orders, instructions, instructions of the management.
3. Functions of the department
In accordance with the tasks assigned to it, the department performs the following functions:
3.1. Develops plans for financial and economic activities for 30 institutions and structural divisions of the Department of Education, including:
- the apparatus of the department;
- municipal preschool educational institutions (MDOU No. 1, 2, 3, 4, 5, 6, 7, 8, 10, 11, 12, 15, 17, 19, 20, 21, 22, Kindergarten"Deer");
- municipal educational institutions (MOU secondary school No. 1, 2, 3, 4, 6);
- MOU "Gymnasium";
- MOU "Gymnasium No. 1";
- Municipal educational institution "Evening (shift) general education school;
Municipal educational institution additional education children "Station of young naturalists";
Municipal educational institution of additional education for children "Center for technical creativity";
Municipal educational institution of additional education for children "Center children's creativity"Hope";
- Center for information, methodological and resource support;
- Economic group;
- Centralized accounting;
- Planning and Economic Department;
- Department for ensuring the activities of branches of universities;
- MOU "Interschool educational complex";
3.2. Develops regulations on remuneration of employees of the education system, regulations on the procedure for collecting and using parental fees in municipal preschool educational institutions of the city of Salekhard, regulations on remuneration and material incentives for employees of the administrative apparatus, central accounting, PEO.
3.3. Prepares and compiles for municipal preschool educational institutions, municipal general educational institutions, institutions of additional education for children, MOU "MUK" and the Department of Education:
- billing, staffing;
- design - estimate documentation in the context of articles and sub-articles according to the economic classification of expenditures of the budgets of the Russian Federation in accordance with the concluded agreements, as well as justifications and calculations for them (at the expense of budgetary and non-budgetary funds).
3.4. Performs work on the preparation of staffing tables for 30 institutions and structural divisions of the Department of Education, on periodic statistical reporting and one-time reports in the forms and within the time limits established by the official bodies.
3.5. Ensures the delivery of planned targets to subordinate institutions with a quarterly breakdown by budget divisions of the CFSR and CESR, prepares summaries for the estimated divisions of the CFSR and CESR and in general for the Department of Education for budgetary and extrabudgetary funds (parental fees, paid services).
3.6. Prepares calculations for contracts (municipal contracts - hereinafter MK) according to public services, sends applications for the placement of municipal orders for the supply of goods, performance of work, provision of services for the needs of institutions and the Department of Education, coordinates contracts, municipal contracts provided by organizations, contractors, draws up additional agreements, draws up, if necessary, protocols of disagreements, claims. Drafting lease and sublease agreements
residential premises for the residence of teachers who arrived to work in municipal educational institutions. Compiles and directs statements of claim to the Arbitration Court.
3.7. Conducts economic analyzes activities of institutions and the Department of Education.
3.8. On a monthly basis, receives from institutions time sheets of employees of institutions, orders for personnel, checks the correctness of their compilation and their compliance with tariffs and staffing tables, signs and provides c / accounting for payroll.
3.9. Develops current and prospective draft programs for the development of education in the city and proposals for targeted programs in the YNAO:
"Comprehensive Program for the Development of the Education System for 2006-2010";
"Implementation Program national projects in the "Education" sector on the territory of the municipality of the city of Salekhard.
3.10. Controls:
Compliance of institutions with labor legislation, regulations, orders of the government and other regulations on wages;
The correctness of the establishment of tariff rates by institutions, categories of wages and salaries, additional payments in the presence of deviations from normal working conditions, etc.
3.11. Timely executes decisions, orders, instructions, assignments of the management.
3.12. Compiles and draws up reporting documentation, responses to requests and information, provides it in a timely manner to state statistics authorities, the Department of Education of the YNAO, the Department of Finance, etc.
3.13. It reflects expenses according to CESR codes and expense items of institutions according to invoices presented in accordance with concluded agreements, municipal contracts.
3.14. Takes the necessary measures for the use of modern technical means by specialists of the department.
3.15. Participates in meetings - seminars held by the leadership of the Department of Education with the heads of subordinate institutions, in the discussion of issues of economic and financial activities of institutions, issues of remuneration.
3.16. Develops proposals for the social protection of employees of institutions.
3.17. Prepares draft resolutions, orders of the City Administration on the activities of the Department of Education.
3.18. Together with the centralized accounting department, it manages and organizes work on accounting and analysis of the results of the implementation of cost estimates of institutions in the context of target items.
3.19. Develops economic standards, introduction of mechanized and automated processing of planned and accounting information.
3.20. Prepares documents for subsequent storage and use, and also develops a nomenclature of cases, their formation and submission to the archive.
4 . Rights and obligations
4.1. The department, in order to solve the tasks assigned to it, has the right to:
- Represent the interests of the Department of Education in relations with other structural divisions of the Department and other organizations on economic and financial-economic issues.
- Request information (materials) on issues within the competence of the department from other structural divisions of the Department of Education in the prescribed manner.
- Require institutions to submit materials (plans, reports, certificates) necessary for the implementation of work that is within the competence of the planning and economic department.
- Submit proposals to the leadership of the Department of Education on the imposition of material and disciplinary action on persons who allowed poor-quality preparation of documents, untimely transfer of them for reflection in reporting, as well as for the unreliability of the data contained in the documents.
- Involve specialists of structural divisions of the department to participate in the development of financial plans, the provision of paid educational services by institutions.
- Sign and endorse documents within their competence.
- Independently conduct correspondence with structural subdivisions of the Department of Education, institutions, as well as other organizations on issues that are within the competence of the department and do not require the decision of the head of the Department of Education.
4.2. Department employees are required to:
- Achieve goals and objectives in a timely and efficient manner.
- Perform quality duties.
5. Responsibility
5.1. The entire responsibility for the quality and timeliness of the implementation of the tasks and functions assigned by this regulation to the planning and economic department is borne by the head of the department.
5.2. The responsibility of the employees of the department is established by the current legislation and job descriptions.
5.3. The head and other employees of the department are personally responsible for the compliance of the documents they draw up with the legislation of the Russian Federation and the Yamalo-Nenets Autonomous Okrug.
6. Relationships. Connections
In the process of production activities, the planning and economic department interacts:
6.1. With the heads of all structural divisions of the Department of Education on financial and economic activities of institutions, remuneration of employees.
6.2. With the personnel department of the administrative and legal department of the department of education on the issues of obtaining orders for personnel, timesheets of employees of the department of education.
6.3. With the secretary on the issues of obtaining copies of orders for the main activity, correspondence received by the department.
7 . Work organization
7.1. The planning and economic department works in accordance with the internal labor regulations of the department of education.
7.2. The reorganization and liquidation of the planning and economic department is carried out on the basis of the order of the head of the education department in agreement with the Administration of the city of Salekhard
