Can a budget organization. Budget institutions. The procedure for submitting reporting to the tax authorities

Budget institutions Budget institutions - non-production institutions (socio-cultural, government bodies and government, defense, courts, prosecutors) who receive all necessary funds from the state budget.

Large legal dictionary. - M.: Infra-M. A. Ya. Sukharev, V. E. Krutsky, A.Ya. Sukhareva. 2003 .

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The work of the authorities in the aspect of the development of public institutions and solutions to management tasks is largely carried out by functioning at various levels of budgetary institutions. These are schools, kindergartens and a different kind of educational structures, therapeutic institutions, various kinds of vocational guidance centers and many other socially significant organizations. What are the signs of budget institutions? What principles in them is implemented by accounting and taxes are calculated? What are the nuances of using terms reflecting possible options for establishing budgetary organizations?

What is a state institution?

To begin with, we will define the most common interpretations of concepts that are discussed. Government agencies are subjects of economic, executive and other nature of the activities created by the authorities of the Russian Federation at the federal, regional levels. Based on the wording of one of the relevant laws (namely, the Federal Law No. 7 of January 12, 1996), the municipal institutions are very close to the state. That is, those that are created at the level of individual settlements, districts or districts.

In some cases, the term "state institutions" identifies the concept of "budgetary organizations". However, the latter in connection with relatively recent reforms in the public administration system in some cases take a narrower interpretation. In the article we will study the circumstances that it is determined.

Classification of institutions

The main types of state institutions are stateless, autonomous, as well as budget. There are three main criteria for which the three specified varies with each other. First, it is obligations. Secondly, these are functions. Thirdly, these are the specifics of financial support and cash management. Consider the features of each of the criteria.

Public institutions attributed to the government, are responsible for their obligations based on disposable funds. If they are not enough, then the corresponding duties are assigned to the owner of the organization. Budgetary Institution - First of all, it is precisely in such a context that the interpretation of the term can be narrowed - responds by the obligations of property that uses through operational management (including what is purchased at the expense of revenue from business activities), as well as real estate. Autonomous in the aspect of their obligations are responsible for any property, except for real estate (as well as what refers to the type of "especially valuable").

Also, as we noted above, the budgetary institution, autonomous and stateless features. Consider the corresponding differences of distinction for each type of organization. Casual institutions are designed to perform, mainly state and municipal functions, as well as provide services for both individuals and legal entities. In turn, the activities of the budget organization, as well as autonomous, should be concentrated only on service. State and municipal functions of this type of institution should not be performed.

The third criterion reflects the financial aspect of the work of government agencies. First of all, it can be expressed in basic funding sources. In the case of autonomous and budgetary organizations, these are subsidies, and for government agencies there is an appropriate budget estimate.

Revenues that enter the state structure at the expense of independent activities (we will also explore this aspect - a little later) are also subject to distribution within the framework of unversrate rules. In the case of autonomous or budgetary institution, they go to independent use of the organization, as for state-owned state buildings - are listed in the budget. We also note that budgetary and government agencies may have settlement accounts only in the Federal Treasury, and autonomous - also in commercial banks.

Nuances classification

At the same time, the lawyers noted, there are no legal norms in Russian laws that would establish criteria for which the concepts of state "functions" and "services should be distinguished." However, in some legal acts, you can still find appropriate guidelines. In particular, on the basis of the formulation of the Decree of the President of the Russian Federation No. 314 of March 9, 2004, which addresses the problems of the executive authorities system, it can be assumed that the key difference is to include political or administrative authority in the organization's activities. Such as, for example, control, issuance of licenses, supervision, etc.

Thus, the term "budget organizations" we can interpret in two ways. First, under such structures, any state organizations may be understood. Secondly, the term "budget organizations" can reflect only one of the three types of government agencies. Those, as a rule, do not include in their activities to implement authorities and are responsible for their obligations only by those property that they have in operational management.

We also note that in some cases the term "budgetary organization" is identified with the concept of "municipal institution". Strictly speaking, there is no special mistake here. Just because the activities of this kind of organizations are possible due to the financing due to the municipal budget, which is an integral part of the National Financial Management System. That is, enters the overall budget of the Russian Federation. At the same time, the term "municipal institution" and "state organization" identify is not quite appropriate. Why? The fact is that in accordance with Russian legislation, the state and municipal authorities are independent.

Thus, the term "budget organization" is permissible to use as a synonym for such concepts as a "state" or "municipal institution". Or as an independent category - in the context of the classification of state institutions. Terms "State Organization" and "Municipal Institution" should be identified carefully. Only if the corresponding context does not imply the likelihood of a dual understanding. Of course, in all official documents, the terms should be applied, based on the actual type of organization, determined by the founder. It is always spelled out on paper, in the relevant guidelines.

State institution or state enterprise?

Above, we said that the term "government agencies" is synonymized by the concept of "budgetary organizations". Examples of structures, at the same time, in which the state takes part, can be the most different - there are, in particular, state enterprises, state banks. Are they budget organizations? Not. are not. Because typically budgetary institutions should be characterized by the set of the following three signs:

the main profile of organizations is not related to commercial activities;
the founder of the structure is the Russian Federation, its subject or a municipal formation;
the main source of financing the work of the institution is the budget of the corresponding level.

Thus, there are terms "state-owned enterprise", "State organization" and "institution". In some cases, of course, they can be considered synonyms, but, based on the context, it may be relevant to only one of them.

For example, if we are talking about such structures as Sberbank or Rosatom, then they are quite acceptable to call "organizations", but in no way "institutions", since their activities at least do not fully correspond to the first and third features. Moreover, the term "state-owned" is more suitable for Rosatoma, since this structure is engaged in the "real sector".

Sberbank's activity is mainly commercial - the issuance of loans, accounting for accounts, as well as Rosatom, receiving revenue from the implementation of profile projects related, mainly with energy. Accordingly, the need for budget support for each of these organizations is minimal. In turn, this kind of structure, for example, the Regional Office of the Social Insurance Fund in the Republic of Bashkortostan is more appropriate to be called a "state institution".

What kind of terms are the most valid? It can be assumed that the "State Institution" is always "organization", but an extremely rare "enterprise". By the way, if the word "budgetary" is applied in the name of the structure, it can be said, automatically classifies it as an "organization", which is not an enterprise, or, for example, state corporation.

What other signs can be denoted as characteristic of state institutions? It is possible, in particular, to draw attention to the 8th point of Article 161 of the Budget Code of the Russian Federation - it says that a budgetary organization cannot be credited to banks and other financial structures. In turn, the State Enterprise or Gosbank, as a rule, can. At the same time, budget organizations may well be an independent respondent in court. The fulfillment of relevant obligations can be provided by the limits of budgetary funds, and also provides for the founder. One of the most obvious classifying criteria is a geographical binding structure. For example, the budget and most other settlements are usually referred to as belonging to the relevant area or territorial authority. In turn, in the name of state-owned enterprises, it can be designated to any legal form - for example, to a joint-stock company.

Who is the founders?

Who is the state budget organization establish? It all depends on the functioning of the respective authorities. As for federal structures, they establish them, actually, itself, that is, the Russian Federation. If we are talking about the regional level, here the founder serves as a subject - the region, the region, the Republic. In the case of municipal structures - the settlement. There is a feature that is characterized by budget and other cities of federal subordination. In them, the municipal unit, as a rule, is not the settlement itself as a whole, and its individual administrative parts - in Moscow it is, for example, areas. It should be noted - the budget organization may have only one founder operating at a particular level.

Types of activity of budget organizations

What activities are usually performed by municipal and government agencies (in this context - all three types)? This is determined primarily by the main purpose of their creation. Which, based on the wording of Russian legislation, is the need to implement the powerful powers of various bodies. Thus, the activities of the budgetary organization must comply with the goals that fabricated them facilitated. Specific types should be indicated in the charter of the institution. If, with a departmental or supervisory audit, it turns out that the activities of some institutions do not correspond to the goals of the founder (as well as its powers or profile), it may be decided to eliminate these structures or transfers to the maintenance of another body (or another level of power). All these rules are also relevant for municipal structures. In principle, legislation governing all budget activities, in a broad sense, organizations, as a whole, is quite uniform. In some legal sources, the same standards can be simultaneously directed to those operating both on the federal and regional or local levels.

We also note that the state or municipal budgetary organization can conduct activities that complements the main, but incompatient with it by virtue of typical signs. As a rule, we are talking about entrepreneurial activities. On the conduct of the "business", about commercial earnings. Which, by virtue of their signs, is indeed far from the realization of powerful powers and providing services to citizens. At the same time, third-party activity in question must comply with the goals to achieve the institution. And therefore, the types of "business" of budgetary organizations should also be specified in the relevant constituent documents.

What kind of entrepreneurial activities can budget organizations? Examples may be different. If this is, for example, the school, then entrepreneurial activity can be expressed in the organization of paid courses, printing documents on the printer or their photocopying, the sale of stationery.

Financial aspect

(organizations owned by the state, but commercial type imply self-sufficiency) structures, as a rule, is carried out at the expense of the treasury - federal, regional, municipal. Also, cash receipts may appear at the expense of "business" - additional activities, as well as due to sponsorship. But, as a rule, the main channel of financing is a corresponding level - municipal, regional or federal. Management of disposable funds correlated with the main functional activities of the institution is reflected in a special document - the plan of financial and economic activities. Note that it is needed only for two types of organizations - "autonomous" and "budgetary". For "government" requires compilation of another document - estimates of income and expenses. The founder of the organization, in accordance with the provisions of relevant laws, should establish the procedure for the preparation and provision of this kind of sources.

Taxation

Above we said that, despite the fact that the state (or municipal) institutions and organizations are budget, a kind of "business" they can still lead. The income obtained at the same time, as well as in the case of commercial firms, is taxed. Through what provisions it takes place?

As soon as the client of the "commercial profile", applied to the institution, or the recipient of the service is paid - the budgetary organization is recorded in the receipt of funds in the settlement account or in the Federal Treasury.

The current tax legislation of the Russian Federation suggests that the institution must pay several from revenue (if applicable, based on the specifics of specific activities) of the existing fees today. We are talking primarily about income tax. Regarding it - the object of the taxation is the entire volume of revenue organization received for settlement accounts, reduced, at the same time. Sources of income can be different - we led several examples above. At the same time, the profit is not considered to be revenues within the budget financing, as well as a different kind of target receipt - first of all, sponsorship. The income tax rate for budget organizations is 20%. Payment in the appropriate financial and economic system of the subject of the Russian Federation is subject to 18%. 2% is expelled to the federal budget. Reporting periods - the first quarter, six months, as well as nine months.

Accounting

The next aspect of government agencies - accounting. Salary in the budget organization, income from "businesses", as well as sponsorship - all this is taken into account by accounting mechanisms. Rules and norms concerning these processes are governed by federal law. Key sources of law here - the Tax Code of the Russian Federation, as well as the Federal Law "On Accounting Accounting". What nuances relating to this area of \u200b\u200bactivities of institutions can be noted?

Above, we said that the property of budget organizations is in operational management. Interestingly, according to the norms of the law, it is classified in the procedures of accounting as if it were in the property (as in the case of commercial structures). Thus, in the practice of work of government agencies, as some experts believe, it is possible to move the case of realization of real rights outside the institution of ownership.

Vehicle-type state institutions, as well as budget, should use accounting accounts defined by the relevant orders of the Ministry of Finance. For each type of institutions, they are different. The plan for budget accounting accounts should be activated, also normalized by the relevant order of the Ministry of Finance. Work in the budget organization of the accountant, obviously implies a very high level of responsibility.

Income and expenses

What kind of income and expenses can appear in the reporting and accounting documents of state institutions? What is the specificity of their fixation in the respective sources? Regarding budgetary institutions, expenses can be classified only on the following grounds:

labor payment within the framework of labor contracts;
transfer of contributions to the FIU, FSS, FOMS for employees;
transfers provided by law;
issuance of travel and other trades to employees;
payment of goods and services in accordance with the contracts of the municipal or state type, as well as estimates.

Other expenditure options by budget organizations are not permitted by law.

Types of budgetary institutions:

1) State institutions

state institutions not related to the implementation of government management functions

state and Municipal Authorities

2) budget institutions

3) Autonomous Institutions

Depending on the species different:

fullness of authority as a member

fullness of authority as a host.

GMU bodies:

1) are participants in the budget process

2) It is not entitled to provide paid services to the population or legal entities (individual institutions are charged for the provision of duty services)

3) the cost of its own content is limited to the legislative bodies

4) Financing of governing bodies is carried out on the estimate, but as a rule, they are the main managers of budget funds

Casual institutions (ku)

1) are participants in the budget process, they apply to restrictions and rules of the BC

2) has the right to provide paid services, but revenues from the provision of services are subject to enrollment in the budget

3) the costs of maintenance, as a rule, are not limited (method "on the needs")

The costs associated with monetary content are limited to the tariff rate.

Application of the bonus system:

associated with the implementation of the May Decrees of the President of 2012

Budget institutions: (bu)

1) are not participants in the budget process: funding is not carried out on the estimate, but on the basis of the state (municipal) task

2) have cash funds on personal accounts (in contrast to state)

3) independently control the property transmitted to operational management, can use to obtain additional income

4) has the right to provide paid services, and revenues to pay their own benefit

5) has the right to independently dispose of property acquired at the expense of income from the services rendered

Autonomous institutions: (AU)

1) in terms of its authority, in many ways duplicate the powers of budgetary institutions, however there are differences:

have the right to open accounts, take a loan

it has the right to dispose of property, to purchase not only at the expense of paid services, but by those property that has been transferred to them with the exception of particularly valuable property

BU and AU are financed not by the estimate, but according to the FCD plan. The main difference between the estimates from the FCD is that only costs are distributed in the estimate, and in the FCD plan not only the distribution of funds, but also referred to: what types of services, in what quantity and quality should be provided in BD and AU.

Classification on functional feature of institutions

1) management bodies (executive, representative bodies, judicial bodies, organs providing their activities)

2) Law enforcement agencies (police, prosecutors, other specialized divisions)

3) educational institutions (pre-school, general, additional, vocational education and retraining)

4) Health facilities on features: a way to assist - stationary, outpatient, ambulance. According to the provision of services - institutions that provide primary medical care (polyclinics, paramedics), specialized medical dispensary - dispensary, have high-tech centers - microsurgery, cardiocenters, etc.

Health specificity is characterized by the specificity of decentralization of sources of financing

5) institutions of culture and art

6) institutions of social protection and social support for the population

Represents a non-profit organization. It can provide various kinds of services for state. Task. Financing the activities of the institution is carried out from the means of the relevant budget on the basis of the estimate.

Non-commercial organizations

According to Art. 116-123 GC types of such associations differ by:

The composition of the participants.
Creating goals.
The method of forming their property.
Responsibility of participants under the obligations.
Opportunities to conduct business activities.
The composition of the constituent documentation.
Responsibilities Publish Property Using Reports.

As one of the forms of a non-profit organization, an institution formed by the owner can be performed to fulfill social useful tasks. It can be created by a legal entity or citizen, the Russian Federation, the region, MO. In recent years, private (non-state) educational preschool institutions have been actively emerging in the country in recent years. They are created by physical and legal entities and partially compensate for the absence of the desired number of municipal DOU. Consider further what budget institutions represent.

general characteristics

Territorial or federal state budgetary institution who do not have a major goal of their work extraction and not distributing the received funds between participants. Such an organization can carry out commercial activities that appropriate for which it is created. The budgetary institution is formed without restrictions on its work, unless otherwise provided in the constituent documentation (Charter).

Features of formation

The budgetary institution can be created by the Russian Federation, its subject or MO. As founders, state institutions, executive structures of regions or local self-government speak. The state budgetary institution cannot alienate either another way to dispose of property that is enshrined by the owner or acquired due to the funds allocated to it. The organization's financing is carried out entirely or partially by its owner.

Signs

Territorial (state) budgetary institution has a sole owner. As it can be:

In the first case, a federal budgetary institution is created. As a purpose of the organization's formation, the implementation of socio-cultural, managerial or other socio-beneficial non-commercial functions. The budgetary institution is responsible for its own monetary obligations at its disposal. In case of insufficiency of the volume of sources, the subsidiary responsibility is imposed on the owner of the property. As a constituent document of the organization is the charter. The company must publish reports on the use of property entrusted to him every year. The main financial plan is the estimate of expenses and income.

conclusions

Based on the above signs, it can be noted that the budget institution:

Cannot be created by cooperatives, joint-stock companies and other business entities.
Forms to implement non-commercial purposes. However, the fact that basic activities are not carried out to extract the profit and distribution of funds received between the founders, does not act as a ban on the provision of paid services. The organization can do business if it meets the goals.
The participating income from the provision of paid services should send funds in coordination with the main manager exclusively on the development and expansion of the activities for which it is created.
It has the property formed from the material values \u200b\u200bentrusted to him by the owner, as well as the organization acquired by the Organization itself. The budgetary institution carrying out operational management uses and owns objects within the framework defined in the legislation, and in accordance with the objectives of which it was created. If other not established in regulatory acts, the organization disposes of property with the consent of the owner.
Before the start of the reporting year, it is obliged to draw up estimates / income, and at the end of the period - a report on its execution.

Features of financing

As mentioned above, the means to ensure activities come from the relevant budget. It depends on the level on which the organization is created. So, for example, a municipal budgetary institution is funded by the funds of the local foundation. However, when considering this issue, one nuance should be taken into account. In itself, the receipt of such funds has not yet indicated that the institution is budget. Funding from such funds has been envisaged for other organizations, including commercial. It is carried out in various forms. For example, it may be a purchase of products to meet state (territorial) needs, providing subsidies, subsidies, subventions and other things.

Requirements and control

The non-profit organizations under consideration provide a wide range of various social and useful services and execute functions that are not paid by consumers, but are funded from the relevant funds on a non-reflective basis. According to such a scheme, for example, the State Budgetary Institution of Health, Culture, Sports, etc. Such a model of activity, on the one hand, weakens control over the quality of functions implemented by the organization, on the other - on the efficiency of the use of the funds received. Formation of the price of services is carried out mainly by the directive method. It takes into account not only the real cost of costs, but also the possibilities of the budget fund. Thus, the financial condition of the organizations in question, settlements with creditors and debtors is significantly dependent on not as much as the quality and number of services, as from the completeness and timeliness of the allocation of funds. Revenues that the municipal budgetary institution receives from the sale of its services must be spent and distributed according to the requirements of the law. This fact is negatively affected by the flexibility of economic management, opportunities to carry out operational maneuvering in rapidly changing economic conditions. It is necessary to take into account that only when combining all the above-mentioned signs, we can say that the organization is a budgetary institution.

Classification

Among the main types of budget organizations should be allocated:

Classification of organizations can be carried out on various features. Depending on the executable functions (i.e., by the nature of its activities), government agencies are allocated, funded in accordance with the sections of the budget classification. Among them:

Local self-government and public administration. This system, in particular, includes the Ministry of Defense, the Accounts Chamber, the Ministry of Finance, etc.
Judicial authorities (Constitutional Court, you, Sun, Authority of General Jurisdiction).
Representative offices and embassies operating abroad.

Depending on the sources of funding, establish institutions receiving funds from the federal, regional or local budgets. As mentioned above, organizations can carry out entrepreneurial activities. For example, the Higher State Budgetary Educational Institution has the right to provide paid training for students in absentia. Depending on the sources of income formation, it is thus distinguished by organizations:

Supporting services to legalins and citizens for fee.
Carrying out activities for free. For example, budgetary general education institutions are mostly free.

Additional services

Budgetary institutions of education, culture, sports, and so on, provide socially useful services, acting as the main activity. She, in turn, is necessarily indicated in the constituent documentation. Their activities are carried out according to the task of which they cannot refuse. Financing work is made by providing subsidies. These revenues belong to the targeted funding facilities, not included in the database on the calculation of income tax. In addition to a certain task, in cases provided for in the FZ, as part of the task, the organization can provide services, carry out the work corresponding to its main activity for a fee for the same conditions for all. Thus, the budgetary health care institution can carry out certain medical procedures, charged for them with patients. The organization can also carry out other, except the main, activities are only inspired, since this will act as a method for achieving the goals for which it is formed. In this case, the key condition is to indicate additional services in the constituent documentation. Other, except for the main, activities, for example, can be carried out by a budget professional educational institution by introducing auxiliary receiving courses.

Taxation

Profit received from additional paid activities, as well as property acquired at the expense of it, comes into an independent order of the Organization. This provision is established in Art. 298, p. 3 GK. The budgetary educational institution that receives income from paid services should carry out deductions from the procedure established by law. They should only be produced by advanced quarterly payments on the specified tax. In the prescribed manner, VAT is paid from paid services rendered, including rental. The budgetary educational institution, as well as, deducts the duty for the use of "RF" in the statement of the constituent documentation, land collection and property tax.

Restrictions

The state budgetary educational institution, as well as other, providing socially useful additional paid services, cannot use simplified secessions of the taxation. This prohibition is established by Art. 346.12, p. 3, PP. 17 NK. Also, organizations do not pay the ESN. This provision is provided in Art. 346.2, clause 6, PP. 4 NK.

Autonomous organizations

They also refer to the category of non-profit. Autonomous calls such institutions that are created by the region, the Russian Federation or MO to provide services / fulfillment of work in order to implement the powers of state-owned and local government authorities in the regions:

Features of disposal property

The autonomous institution is not entitled to carry out any actions with real estate objects and especially valuable movable objects without the consent of the owner. The rest of the property, which is located at the organization on the right of operational management, it may dispose at its own discretion, unless otherwise provided in the legislation. At the same time, an autonomous institution may, with the consent of the owner, make real estate objects, especially valuable movable items in the share (statutory) capital of other legal entities. The exceptions are the objects of the cultural and historical heritage of the Russian Federation, materials included in the Museum, Archival and National Library Funds of Russia. The order, in accordance with which the property of the institution relates to a particularly valuable, is approved by the government.

Change type of organization

This procedure is carried out by the decision of the Executive Government agencies of the corresponding level:

For federal institutions, the government is the Institute.
For regional organizations - the Supreme Executive Body of the State Register of the Directory of the Russian Federation.
For municipal institutions - local administration or management of MO.

This procedure is enshrined in the Federal Law ON. 83, Art. 6, clause 6 and 10. The change in the type of territorial or state budgetary institution is not considered as its reorganization. When making an appropriate solution, adjustments are made to the constituent documentation. According to the design of the laws, the procedure for transferring a budgetary institution to another type should include the minimum amount of organizational activities regarding the status change (re-issuance of the right to land plot, re-selection of property in management, etc.). The Government of the Russian Federation adopted an order that approves guidelines. They should be used in determining the criteria for the transfer of the budget institution in another type in accordance with the specifics of its activities. In addition, recommendations were approved for making changes to employment contracts with managers of organizations. A transitional period was determined to bring the right-expanding documentation of budgetary institutions in accordance with the requirements of the law. He was installed for a year and a half - January 1, 2011 to 1 July 2012

Conclusion

As the main unifying attribute for all budgetary institutions, the fact that the founder can only be the Russian Federation, its subject or MO. This provision is established in FZ 83 and FZ No. 174. A second significant general feature is a list of those activities that the budget institution has the right to exercise according to goals for which it was created. This list must necessarily be brought in the Charter of the Organization. In addition, the unifying sign of the institutions of the type under consideration is the restrictions on the disposal of property. Due to the fact that funding is more carried out at the expense of subsidies, the creation of organizations should have an economic rationale and practical feasibility. Any budgetary institution is obliged to report on the management of property entrusted to him, annually.

In most regulatory acts governing the monetary content of the employees of the budget sector, a special line is negotiated, which implies this document under the concept of "budget organization". As a rule, these are those organizations, functions and powers of the founder of which are carried out by the executive authorities of different levels - state, regional and municipal.

Currently, the defining criterion is the source of financing payroll payments from the funds allocated by the budgets of these three levels. It turns out that the employees of the budget sector include everyone who receives a salary from the budget, whose labor is paid in accordance with a single tariff scale (ETS) and those that receive payment directly from one or another budget. These payments, of course, are laid in the "Expenditures" of these budgets.

In some legislation, it contains the definitions in which the employees of the budget sector are recognized by those individuals who are in labor relations with budget organizations and receive a salary taking into account the salaries established on the basis of ETS.

Who is a state employee

In 2012, in the Russian Federation, the number of employees of budgetary organizations amounted to more than 14 million people. Of these, about 3.7 million worked in federal state institutions, 4 million in state institutions of the constituent entities of the Russian Federation and 7 million in.

In addition to employees of federal government agencies, such as tax inspectorate, the treasury, the customs service, etc., K are employees of education and health care, social services, culture or science.

Also, military units, institutions and divisions of the federal executive bodies, in which military service, as well as civilian personnel of some federal executive bodies related to the development activities in the field of defense, law enforcement and state security are envisaged in this category.

Those who can consider themselves an employee of the budget sphere, the state provides for funds in the budget for targeted programs, including on subsidies for the purchase of housing. The state treasury provides for funds and various social benefits to employees of the budget sector.