There is probably not a single person in our country who has not encountered government agencies in one way or another. We all went to school, visited clinics, stood in long lines at the tax office or social security office. At least one of these places is definitely familiar to Russian citizens. And everyone has heard, and many personally know, about the far from exorbitant salaries of public sector workers. But that's not what we're talking about now. For a long time, the concept of “state institution” was identical to the concept of “budgetary institution”. However, recently there have been some changes in our legislation. At the moment, municipal and state organizations are divided into state-owned, autonomous and In this article we will talk about one of these types.

An autonomous institution is one established by the Russian Federation, its subject or municipal entity. Its purpose is to provide services or perform work in scientific, educational activities, in the areas of healthcare, social protection, employment, culture, sports and others.

The state can be created in two ways:

1. Establishment of a new organization.
2. Changing the type of operating organization, i.e. transforming a budgetary or state-owned institution into an autonomous one. This procedure requires a decision from the executive authorities. Moreover, when changing the type of institution, the founder, as a rule, does not change.

Why is this procedure necessary? What does the organization get as a result?

An autonomous institution is an organization that has access to most of the benefits provided to a budgetary institution, but does not have the same restrictions. Let's try to explain. A budgetary institution receives certain funds from the state according to an expenditure schedule. It can spend them only for strictly defined purposes.

By the way, the same applies to his extra-budgetary activities. Moreover, it must be fully accountable to the Federal Treasury of the Russian Federation for all expenses and revenues. An autonomous institution is an organization that has greater freedom in financial and economic terms. It receives funding from the state, which can be used for expenses related to its main activity, for maintaining property or paying taxes. But she can also receive income from the property assigned to her, for example by renting out premises. In this case, the organization itself will determine what to spend the funds received on and has the right to adjust expenses if necessary. It can combine budgetary funds and funds received from extrabudgetary activities. An autonomous institution has the right to place financial resources thereby receiving. In addition, it can take out loans. The reporting to the Federal Treasury of institutions of this type has been simplified.

An autonomous institution is an organization that has the opportunity to increase its profitability, as well as the quality of services, thanks to the factors listed above.

1. An autonomous institution is recognized as a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipal entity to perform work, provide services in order to exercise the powers of state authorities, the powers of local government bodies provided for by the legislation of the Russian Federation in the fields of science, education, healthcare, culture, media, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas).

2. An autonomous institution is a legal entity and, on its own behalf, can acquire and exercise property and personal non-property rights, bear responsibilities, and be a plaintiff and defendant in court.

3. An autonomous institution created on the basis of property in federal ownership, an autonomous institution created on the basis of property owned by a constituent entity of the Russian Federation, an autonomous institution created on the basis of property in municipal ownership, has the right to open accounts in credit institutions and (or) personal accounts, respectively, in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities.

(see text in the previous edition)

3.1. The founders of autonomous institutions created on the basis of property owned by a constituent entity of the Russian Federation (municipal property) have the right to enter into agreements on opening personal accounts with territorial bodies of the Federal Treasury for autonomous institutions under their jurisdiction.

3.2. The opening and maintenance of personal accounts for autonomous institutions in the territorial bodies of the Federal Treasury is carried out in the manner established by the Federal Treasury.

(see text in the previous edition)

3.3. The opening and maintenance of personal accounts for autonomous institutions with the financial authority of a constituent entity of the Russian Federation (municipal entity) is carried out in the manner established by the financial authority of the constituent entity of the Russian Federation (municipal entity).

3.4. Carrying out cash transactions with funds of autonomous institutions for which personal accounts have been opened in accordance with parts 3.2 and 3.3 of this article is carried out on behalf of and on behalf of these institutions by territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, municipalities in the manner established respectively by the Federal Treasury , the financial authority of a constituent entity of the Russian Federation, a municipal entity, within the limits of the balance of funds reflected in the corresponding personal account.

(see text in the previous edition)

3.5. Accounts opened by territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation, municipalities to record transactions with funds received by autonomous institutions are serviced by institutions of the Central Bank of the Russian Federation and credit organizations without charging a fee.

3.6. Transactions with funds received by autonomous institutions from the corresponding budget of the budget system of the Russian Federation in accordance with Article 78.2 of the Budget Code of the Russian Federation in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the local administration of a municipality, are taken into account on individual accounts accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities.

(see text in the previous edition)

3.7. Transactions with funds received by autonomous institutions from the relevant budget of the budget system of the Russian Federation in accordance with the Budget Code of the Russian Federation are accounted for in the accounts opened by them in accordance with Part 3 of this article in credit institutions after checking the documents confirming the cash expenses made, in the manner established the relevant financial authority in accordance with Part 3.10 of this article, or on separate personal accounts of autonomous institutions opened by it in the territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, municipalities. Funds recorded in separate personal accounts of autonomous institutions opened by them in territorial bodies of the Federal Treasury, financial authorities of constituent entities of the Russian Federation, municipalities can be used to reimburse cash expenses incurred by institutions from accounts opened by them in credit institutions or from personal accounts autonomous institutions opened by him in the territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, municipalities to account for transactions with funds received by autonomous institutions from income-generating activities, and with funds received by autonomous institutions from the corresponding budget of the budget system of the Russian Federation in accordance with Budget Code of the Russian Federation, after checking the documents confirming cash expenses subject to reimbursement, in the manner established by the relevant financial authority in accordance with part 3.10 of this article.

(see text in the previous edition)

3.8. Transactions with funds received by autonomous institutions within the framework of compulsory health insurance are recorded on separate personal accounts of autonomous institutions to account for transactions with funds of compulsory health insurance opened by them in the territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, and municipalities.

3.9. Expenses of autonomous institutions, the source of financial support of which are funds received by autonomous institutions in accordance with paragraph one of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation, as well as funds received by these institutions as part of compulsory medical insurance, recorded on the personal accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities, are carried out without them submitting to the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities documents confirming the occurrence of monetary obligations, unless otherwise established by federal laws, laws of the constituent entities of the Russian Federation Federation, municipal legal acts of representative bodies of municipalities, respectively.

(see text in the previous edition)

3.10. Expenses of autonomous institutions, the source of financial support of which are funds received by autonomous institutions in accordance with paragraph two of paragraph 1 of Article 78.1 of Article 78.2 of the Budget Code of the Russian Federation, are carried out after verification of documents confirming the occurrence of monetary obligations, compliance with the requirements established by part 3.11-1 of this article , and compliance of the content of these operations with the purposes of providing subsidies and budgetary investments in the manner established by the relevant financial authority to authorize these expenses.

(see text in the previous edition)

(see text in the previous edition)

3.11-1. When concluding contracts (agreements) for the supply of goods, performance of work, provision of services involving advance payments, autonomous institutions comply with the requirements defined by regulatory legal acts of the Russian Federation, regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts regulating budgetary legal relations for recipients of funds the corresponding budget of the budget system of the Russian Federation.

3.12. Autonomous institutions exercise in the manner established by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the local administration of a municipality, the powers of the federal government body (state body), the executive body of state power of a constituent entity of the Russian Federation, a local government body, respectively, to execute public obligations to individuals to be fulfilled in cash.

3.13. Financial support for the exercise by autonomous institutions of the powers of a federal government body (state body), an executive body of state power of a constituent entity of the Russian Federation, a local government body to fulfill public obligations to individuals subject to execution in monetary form is carried out in the manner established accordingly by the Government of the Russian Federation, the highest executive body of state power of the constituent entity of the Russian Federation, the local administration of the municipality.

3.14. Operations with funds carried out by autonomous institutions in cases and in the manner established by regulatory legal acts of the Government of the Russian Federation, regulatory legal acts of the highest executive body of state power of a constituent entity of the Russian Federation, legal acts of the local administration of a municipality, on behalf of and on behalf of the federal government body, respectively government (state body), government body of a constituent entity of the Russian Federation, local government body, and operations for the fulfillment of public obligations to individuals subject to execution in cash are recorded on a personal account opened by the relevant government body (state body), local body self-government as a recipient of budget funds.

3.15. Unused balances of funds provided to an autonomous institution from the corresponding budget of the budget system of the Russian Federation in accordance with paragraph one of paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation are used in the next financial year in accordance with the financial and economic activity plan of the autonomous institution to achieve the purposes for which this institution was created, when the autonomous institution achieves the indicators of the state (municipal) task for the provision of state (municipal) services (performance of work), characterizing the volume of state (municipal) service (work). Federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of a state (municipal) task, respectively, by federal autonomous institutions, autonomous institutions of a constituent entity of the Russian Federation, municipal autonomous institutions in an amount corresponding to the achieved indicators of the state (municipal) assignment by the specified institutions.

(see text in the previous edition)

3.16. The balances of funds received by the autonomous institution within the framework of compulsory health insurance that are not used in the current financial year are used in the next financial year for the same purposes.

3.17. Unused balances of funds provided to an autonomous institution from the corresponding budget of the budget system of the Russian Federation in accordance with paragraph two of paragraph 1 of Article 78.1 in the current financial year (in the case of transactions with these funds on the personal accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities) and Article 78.2 of the Budget Code of the Russian Federation, are subject to transfer by an autonomous institution to the corresponding budget of the budget system of the Russian Federation.

(see text in the previous edition)

3.18. The balances of funds provided for in Part 3.17 of this article, not used in the current financial year, may be used by autonomous institutions in the next financial year if there is a need to direct them for the same purposes in accordance with the decision of the relevant body exercising the functions and powers of the founder of the autonomous institution.

(see text in the previous edition)

3.19. Foreclosure of funds from autonomous institutions whose personal accounts are opened with territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation, municipalities, is carried out in a manner similar to the procedure established by Part 20 of Article 30 of Federal Law of May 8, 2010 N 83-FZ " On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" for budgetary institutions.

3.19-1. Establish that the balances of funds of federal autonomous institutions, autonomous institutions created by constituent entities of the Russian Federation, in the budgets of which the estimated share of interbudgetary transfers from the federal budget (except for subventions) during two of the last three reporting financial years did not exceed 20 percent of the volume of own revenues of the consolidated budget constituent entities of the Russian Federation, on the accounts of territorial bodies of the Federal Treasury, financial bodies of the specified constituent entities of the Russian Federation, opened in institutions of the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation, which reflect transactions with funds of these autonomous institutions, can be transferred from these accounts to the appropriate budget budget system of the Russian Federation with their return to the accounts from which they were previously transferred in accordance with this part, including for the purpose of executing settlement documents submitted by autonomous institutions specified in this part, to the territorial bodies of the Federal Treasury, financial bodies of the specified entities of the Russian Federation within the time limits provided for in Part 3.21 of this article, in the manner established respectively by the Ministry of Finance of the Russian Federation and the financial authorities of the specified constituent entities of the Russian Federation.

3.20. Establish that the balances of funds of autonomous institutions created by constituent entities of the Russian Federation, municipalities, with the exception of the balances of funds of autonomous institutions created by constituent entities of the Russian Federation and specified in part 3.19-1 of this article, on the accounts of territorial bodies of the Federal Treasury (opened in the cases provided for in part 3.1 of this article), financial bodies of the constituent entities of the Russian Federation, municipalities opened in institutions of the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation, which reflect transactions with funds of autonomous institutions, can be transferred from these accounts to the corresponding budget of the budget system of the Russian Federation with their return to the accounts from which they were previously transferred in accordance with this part, for the purpose of executing settlement documents submitted by the autonomous institutions specified in this part, to the territorial bodies of the Federal Treasury, financial bodies of the specified constituent entities of the Russian Federation, municipalities within the time limits, provided for

Year of foundation: 1992

Federal State Autonomous Educational Institution of Higher Professional Education "National Research University "Higher School of Economics" - Russian university. Is under the direct jurisdiction of the Government of the Russian Federation. The profile of the university is socio-economic, humanities, as well as mathematics and computer science. The university has 21 faculties. There is a military department.

The university has 3 branches: in St. Petersburg, Nizhny Novgorod and Perm. In addition to Russian citizens, applicants from the CIS countries and any other country can enter the university.

The idea of ​​​​creating the Higher School of Economics - an economic school of the European model - was born at the turn of 1980–1990, when it became clear that the existing system of economic education did not meet the requirements of the new political and economic situation in the country. A group of teachers from the Faculty of Economics of Moscow State University - Evgeny Yasin, Yaroslav Kuzminov, Revold Entov, Oleg Ananyin, Rustem Nureyev - decided to build a new economic school, which from the very beginning would be based on the principles of world economic science. To do this, it was necessary to provide students with tools for analyzing and forecasting real processes, teach them to work with statistics and economic models, and give them a common language with the global community of professional economists. The first real attempt to create a Higher School of Economics can be considered alternative departments of economic theory, organized at MIPT (1989–1990) and at the physics and history faculties of Moscow State University (1990–1991). Many of those who later formed the backbone of the State University-Higher School of Economics went through the school of these departments. There, the methodology for teaching economic theory in a country with a transition economy was worked out. The start of a new business was facilitated by the support of the Soros Foundation, which provided a one-year grant in 1989. In 1991, Evgeny Yasin and Yaroslav Kuzminov, with the active help of Leonid Abalkin and Yegor Gaidar, began to create the concept of a new university. The project to support the School, prepared by a group consisting of Yaroslav Kuzminov, Oleg Ananyin, Leonid Grebnev, Igor Lipsits, Lev Lyubimov, Rustem Nureyev, Revold Entov, was proposed to the European Union Commission, whose grant helped lay the foundations of a university that meets the world standards of economic education accepted by the Russian Federation . The Higher School of Economics was created by decree of the Russian government on November 27, 1992, initially as a center for training masters.

The main goal that the Higher School of Economics sets for itself is to prepare intellectual and human resources for science, education, civil society, business and the state.

Basic principles of the Higher School of Economics: - reliance on the requirements of world economic and social science; - continuity of teaching staff, interdisciplinary interaction; - direct connection of teaching with practice and the results of theoretical and applied scientific research, with the practice of government reforms; - implementation of the educational mission in the educational community of Russia.

SU-HSE graduates, along with a Russian diploma, have the opportunity to receive diplomas from the best European universities. As part of its international activities, the university has more than 130 international partners, including foreign universities, international institutes, research associations, and international business organizations. Foreign languages ​​as a working tool are taught to a large extent in all faculties, and in some faculties teaching is conducted in English.

The Higher School of Economics is distinguished by its openness and transparency of the admissions campaign and financial activities: all information is publicly available on the State University-Higher School of Economics portal. The university has introduced examination technologies that exclude any type of corruption. The university has modern high-level technical equipment. Students and teachers from anywhere at HSE and from outside are provided with access to global information resources, all world databases and full-text versions of journals since the end of the 19th century.

At SU-HSE, students are involved in various fields of activity from their student days - 65% of senior students gain work experience in their specialty. A network of faculty and interfaculty basic departments has been created; highly qualified practitioners from government bodies and commercial and non-profit organizations in the fields of science and business are involved in teaching. Through internships and practicums, students participate in the activities of government bodies and in the work of corporate organizations. An indicator of the quality of training at the State University-Higher School of Economics is the employment of graduates. According to a study of career growth of graduates, conducted six months after graduation, 80% of graduates work in their specialty, and 20% continue their studies in master's or graduate school. According to independent ratings, HSE ranks first in Russia in terms of graduates’ salaries.

Freedom of opinion and their expression during the educational process at the State University-Higher School of Economics does not depend on the political views of teachers and students. Everyone has the right to draw any conclusions, defend any views depending on the scientific discipline, if their arguments are based on modern theoretical analysis of factors and are based on mutual respect for opposing opinions.

Autonomous educational institutions are non-profit educational organizations created with the support of regional and federal authorities. For the most part, they are completely dependent on budget revenues (subsidies) and are created to solve specific problems.

The essence of the work

An autonomous institution is created with public funds, and also not the funds of individuals and legal entities to provide certain services to the population, both for money and for free.

The need to create such institutions in the country has been long overdue and this applies not only to the provision of educational services, but also to other areas of social services.

The essence of the work of an educational autonomous institution is to provide basic educational services, if required by the order of the state, which pays for them, for the student free of charge or at a minimal price.

The difference later the state subsidizes from the budget. The institution also has the right to conduct business, provide additional services or rent out equipment or premises.

Receive money for research and examination, sell patents for inventions. Educational institutions may receive income from such activities and distribute it at their own discretion, if this does not contradict Russian legislation.

The main difference from other types of organization

The main difference between autonomous educational institutions is that they can independently manage the funds received, no matter from what source they were received.

They have right to take out a bank loan and are liable for their obligations with the property they have. Accordingly, they may be declared bankrupt, but this rarely happens. At least, there have been no such precedents in Russian judicial practice since the adoption of the law in 2006.

Autonomous organizations are not completely independent institutions! And although they have significantly greater freedom of action compared to other species, they are also dependent on decisions and decrees made by regional and federal authorities and the Treasury, and are also obliged to comply with laws, rules and standards.

If a school has been re-registered as an autonomous organization, this does not mean that schooling will be paid. Training will be free, as it is provided for by the laws of the Russian Federation, but additional classes, which are not related to the school curriculum, but will be useful for the overall development of the student, may become paid.

For example, classes in judo sections or sewing clubs. By the way, if necessary, an autonomous educational institution can be transferred to a budgetary or municipal one, if it is more profitable, and the management of the organization will not even have to re-register documents.

The funds received from the provision of such educational services should be spent on improving the premises and local areas of the school, on the purchase of educational equipment and materials.

What exactly to spend the money on - decided by the school management. However, it cannot spend it on anything else or use the money for personal needs; all the money must go to the development of the institution. For violating the law, such an establishment may be closed or fined.

Otherwise, it is the same educational organization in which the same subjects are taught, as in other schools.

Myths and truth about the work of autonomous educational institutions

The lack of information about what an autonomous educational institution is has led to the emergence of many myths. So the most common misconception is that autonomous organizations are private institutions that work according to their own rules. Actually this is not true.

Most existing organizations created by the state and even those created by private individuals operate with state support, including financial support. The services provided by such an organization must comply with educational standards accepted in Russia.

Some autonomous educational institutions specialize exclusively on the provision of paid training services.

For example, teaching dance or stagecraft lessons. They conduct courses in working specialties - they provide an opportunity to become a seamstress, painter, electrician, etc. Although such institutions are most often private or created on the basis of private initiative, the state helps them by giving orders and subsidizing their activities.

Certificates issued by such institutions are accepted on a par with certificates issued by budgetary and municipal institutions.