Standard number of employees in the centralized accounting department. On approval of staffing standards for employees of municipal government institutions of centralized accounting departments providing centralized accounting services to budget organizations

Centralized accounting is no longer a prerogative budgetary institutions. Large private companies are already working on this principle. small firms prefer to abandon the idea of ​​creating their own staff of accountants and turn to specialized outsourcing organizations.

What is centralized accounting (CB)

Centralized accounting (CB) is an institution that performs the functions of accounting services for several enterprises at once. Such a body specializes in accounting and tax accounting. The Central Bank can be organized in several forms:

• Outsourcing company.
• Insourcing services.
• Creating a separate legal entity, which should unite the solution of the entire complex financial issues the parent company and its subsidiaries.

When outsourcing accounting firm under the agreement, receives, on a reimbursable basis, the authority to maintain accounting and tax records of the activities of other legal entities. In the case of insourcing, accounting functions are accumulated in the parent organization.

BY THE WAY! A distinctive feature of the centralization of accounting services in the public sector: the fulfillment of obligations is carried out in accordance with concluded contracts, but does not imply payment for such services.

Based on the degree of centralization, the following accounting methods can be distinguished:

• option with full centralization;
• a form of partial centralization;
• control of activities in a separate segment - in the field of centralized procurement of goods and materials;
• preparation of summary reporting information - all supervised organizations independently keep records, generate reports, submit them to the parent body, which compiles summary data to identify the overall effectiveness of the company.

The need to create centralized accounting

Letter of the Ministry of Finance of Russia dated August 19, 2003 No. 03-01-01/11-241 indicates the main goal of centralizing accounting in the public sector: the need to minimize costs and increase the efficiency of accounting services. The list of tasks solved by the efforts of the Central Bank includes:

• increasing the degree of reliability of accounting data;
• the ability to apply a single methodology to different cases;
• reducing the level of tax risks;
• prompt preparation of all types of reporting;
• ensuring wage fund savings by reducing the overall staff of financial employees;
• reducing the costs of organizing accounting at the enterprise.

IMPORTANT! Law No. 402-FZ “On Accounting” talks about the right of the head of an economic entity to independently decide how accounting will be kept in the organization: on its own, by third parties or by specialized companies on a contractual basis (clause 3 of Article 7).

Responsibilities of centralized accounting

Centralized accounting bodies must, in the process of implementing their activities, draw up and approve local regulations in the shape of:

• orders and administrative documentation endorsed by the head;
• collective agreement;
• provisions on accounting policy and bonuses for employees, the remuneration system, ore protection;
• internal regulations.

The purpose of the Central Bank is to maintain tax and accounting. Functional responsibilities specialists of the unified financial authority additionally include:

• preparation of reports;
• reflection of all transactions in accounting not only in monetary terms, but also in physical terms;
• check primary documentation, monitoring the timeliness of its execution and submission to the accounting department;
• monitoring changes in the quantitative and qualitative composition of inventory items;
• usage control labor resources and management financial flows enterprises;
• implementation of settlements with counterparties and employees involved in the execution of individual works individuals.

The scope of tasks of the central accounting department may include submitting reporting documentation to regulatory authorities and maintaining management accounting, preparation of analytical materials, calculation of income and expense estimates for private and budgetary organizations and verification of implementation of the approved budget. Central Bank employees can take part in inventories and provide consulting services. A separate segment of work is the systematization and organization of storage of documentation of serviced enterprises.

Advantages and disadvantages

The positive consequences of introducing centralized accounting can be:

• no need to maintain staff in financial, planning and accounting departments;
• management costs are reduced;
• implementation of planned projects and programs occurs in a short time;
• a unified approach to performing various accounting tasks;
• control actions are unified;
• the enterprise’s resource base is used more efficiently thanks to a dual monitoring system: by the company’s management and Central Bank specialists;
• there is no need to spend money and time on organizing advanced training courses and special assessments of working conditions for the accounting service;
• risks economic activity are minimized, since the level of qualifications of all Central Bank specialists is very high.

The disadvantages include the reduction of opportunities for the manager in relation to spending funds - centralized accounting will correlate all types of expenses with the plan of income and expenses for this year. The introduction of additional duties for Central Bank employees is possible only if the fees under the contract are increased.

NOTE! For budgetary sphere The customer enterprise has no direct leverage over the list of services provided. The degree of centralization of accounting is determined not by the organization being served, but by the main managers of funds and local governments.

How to create centralized accounting

The creation of centralized accounting occurs in several stages:

1. Choice legal form new structure.
2. Registration of an organization.
3. Determination of the functionality of the financial authority and its organizational structure.
4. Drawing up a sample standard contract for the provision of accounting services.
5. and personnel selection.
6. Preparation of a price list for services.

Legal form of centralized accounting

The unity of accounting can be achieved by identifying a structural unit specializing in accounting (accounting, tax, management) and planning or through the creation of a separate legal entity. In the latter case, responsibility for the completeness of accounting rests with the director of the Central Bank. In the case of separating the accounting department into a separate division, it will be necessary to make changes to the Charter and add an additional type of activity to it - the provision of accounting services.

Organizational structure of centralized accounting

When developing the optimal organizational structure of a single body, it is necessary to provide for:

1. Department for the preparation of reporting documentation (management staff).
2. Planning and analytical or economic department.
3. Group of chief specialists.
4. Calculators for calculating and recording settlements with employees.
5. Accountants.
6. Economic division.

Standard service agreement

The contract form can be developed for the provision of services on a free or reimbursable basis. The document must include:

• functions of the Central Bank;
• rights and obligations of the parties to the agreement;
• penalties for specific types of violations;
• indication of persons with the right to sign accounting documentation;
• deadlines for submission to accounting department primary documents and their processing;
• document flow rules;
• features of organizing the storage of documents and the procedure for working with the archive.

Staffing and personnel

In accordance with the developed organizational structure The accounting service draws up its staffing table. Highly qualified specialists of general activity and narrow specialization are selected for vacant positions. The selection of employees should be organized on competitive terms with the possibility of transfer (full or partial) of the personnel of subsidiaries to the Central Bank. The number of staff is calculated taking into account the estimated labor costs in each accounting segment.

Centralization of accounting is the optimal solution for budget organizations and large private enterprises. The creation of such a body allows you to free up additional financial resources and reduce tax risks.

Document as of January 2016

Guided by part 2 of article 53 Federal Law dated 06.10.2003 N 131-FZ "On general principles local government organizations in Russian Federation"(with amendments and additions), the Charter of the municipal formation of the city of Olenegorsk with its subordinate territory, adopted by the decision of the Council of Deputies of the city of Olenegorsk dated July 2, 2010 N 01-44RS (with amendments and additions), the Council of Deputies decided:

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

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

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

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

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

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

1. General Provisions

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Text of the document as of July 2016

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

I DECIDE:

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

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

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

Bonuses in the amount of twelve official salaries;

Financial assistance in the amount of two official salaries.

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

Mayor of the city of Yu.A. Savenko

Staffing table for centralized accounting employees

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

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

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

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

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

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

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

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

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

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

Staffing list of management accounting employees

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

Appendix No. 17

Staff standards
number of personnel in centralized accounting departments under the Ministry of Education and education management bodies under the direct authority of the Ministry of Education of the Republic of Tatarstan

With changes and additions from:

The staffing level of centralized accounting departments under the Ministry of Education and education authorities is determined based on the following indicators:

The number of institutions served by centralized accounting;

The number of teaching, administrative and other personnel;

Number of institutions financed by centralized accounting.

Standards
headcount of centralized accounting departments

The staffing level of centralized accounting departments is established based on the following calculation:

1. For every 4 institutions (with the exception of pedagogical schools, teacher training institutes, republican and city centers of extracurricular work - 1-2 groups, children's and youth sports schools of the Ministry of Education, kindergartens, nurseries, boarding schools, boarding schools with special regime, orphanages) - 1 unit. At the same time, 3 boarding schools at schools or 10 after-school groups are equal to one institution. Centralized accounting departments, speech therapy centers, and centralized economic service groups are not included in the number of institutions.

2. For each pedagogical school (college):

up to 400 students - 1 unit,

from 401 to 640 students - 2 units,

from 641 and more - 3 units.

3. For each teacher training institute, republican and city centers for extracurricular activities, 1-2 groups, each children’s and youth school of the Ministry of Education - 2 units, for each Republican Center for Education and Social Rehabilitation of Disabled People - 2 units.

4. For each orphanage - 1 unit, for each boarding school, boarding school with a special regime with the number of classes (groups) up to 15 inclusive - 1 unit, from 16 or more classes (groups) - 2 units.

5. For 2 or more children preschool institutions with a total number of groups up to 5 inclusive - 1 unit, for each nursery - a kindergarten with a number of groups of 6 or more - 1 unit.

6. For every 10 institutions financed by centralized accounting - 1 unit.

7. For 320 employees on staff, with whom payments are made according to wages, - 1 unit, for 500 personal accounts compensation payments by address social protection- 1 unit.

8. In centralized accounting departments under the Ministry of Education of the Republic of Tatarstan and city (cities with regional division) education departments that manage and control the activities of lower-level centralized accounting departments, for every 15 districts and cities - 1 unit.

9. When computerizing accounting, within the limits of the number determined by the standards, the positions of engineer, programmer and operator are introduced. In the centralized accounting department of the Ministry of Public Education of the Republic of Tatarstan, for the development and implementation of comprehensive programs for computerization of accounting and coordination of complex accounting programs in excess of the number determined by the standards, the following are introduced for each accounting section - 1 unit.

10. If there is a special car, the position of the driver is established in the centralized accounting department.

11. Subject to the organization of hot meals for students in secondary schools and the transfer of canteens to the management of education departments, the positions of accountant-calculator are established on the staff of the Central Bank - 1 unit in excess of the number determined by the standards.

Notes: 1. The staff of centralized accounting departments are established in the amounts determined by the staffing standards, except for the position of the chief accountant, as well as his deputies, which are introduced in addition to the established standard based on the calculation specified in paragraph 2 of this note.

2. The positions of deputy chief accountant are introduced into the staff if the centralized accounting department has:

from 5 to 15 units inclusive - 1 position,

from 16 to 35 units inclusive - 2 positions,

from 36 or more units - 3 positions.

In addition, within the limits of the number determined by the standards, the position of deputy chief accountant for computerization of accounting may be introduced.

3. The position of head of the accounting group is introduced within the limits of the number determined by the standards, if there are at least 4 employees in the group, including the manager. The number of groups is determined by the regulations on centralized accounting departments, approved by order of the Ministry of Education of the RSFSR.

4. Positions of leading specialists, category I specialists, category II specialists, specialists and cashiers in the staff of centralized accounting departments are introduced within the limits of the number determined by the standards.

5. The position of leading economists is introduced within the limits of the number determined by the standards.

6. To maintain statistical reporting and prepare calculations for the long-term development of educational institutions, the position of a statistical economist is added to the staff of the centralized accounting department in addition to the established standard.

7. If necessary, within the limits of the number determined by the standards, the following positions may be introduced: secretary-typist, archivist, courier.

8. The position of a cleaner is introduced in excess of the number determined by the standards, provided that the centralized accounting department is located in a separate room and the occupied area is 400-450 square meters. m with an occupied area of ​​less than 400 sq. m - 0.5 units.

9. When new institutions are opened, the accounting of which is transferred to centralized accounting services, the staff of the centralized accounting department increases accordingly, and when closed, it decreases. These changes are made no more than once a year.

10. The assignment of centralized accounting departments to wage groups should be carried out similarly to the wage groups provided for the relevant structural divisions and positions of representative and executive power in the Republic of Tatarstan.

11. When calculating the number of positions, rounding is done according to the final numbers of the headcount standard. In this case, numbers up to 0.50 are discarded, 0.50 and more are rounded to 1.00.

12. The staff of centralized accounting departments at the Regional Educational Institution is approved within the staffing standards of the Ministry of Education and Science of the Republic of Tajikistan on the proposal of the heads of departments and departments of public education.

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ORDER of the Ministry of Health of the Russian Federation dated 05/22/2001 165 ON THE APPROVAL OF STAFF STANDARDS OF EMPLOYEES AND WORKING INSTITUTIONS OF HEALTHCARE AND... Relevant in 2018

STAFF REGULATIONS FOR CENTRALIZED ACCOUNTING DEPARTMENTS AT HEALTHCARE INSTITUTIONS

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

2. The positions of deputy chief accountants are established in the accounting department, which is required according to paragraphs 4 - 8 of these staff standards:

From 5 to 10 accountant positions - 1 position;

From 11 and above accountant positions - 2 positions.

2.1. Additionally, the position of deputy chief accountant can be introduced at the expense of one of the positions of group leaders in centralized accounting departments with a total number of beds over 2100 or the number of outpatient doctor positions over 420 in the serviced institutions;

2.2. Additionally, the position of deputy chief accountant can be introduced in institutions carrying out tax and statistical accounting operations.

3. The position of the head of the accounting group is established for each functional group, which, according to paragraphs 4 - 8 of these staffing standards, is entitled to at least 6 positions of accountants,

Instead of one of them.

4. Positions of accountants for accounting and calculation of food products are established at the rate of 1 position per 300 beds in hospital institutions (divisions) or places in orphanages.

5. Positions of accounting accountants material assets are established at the rate of 1 position for:

300 beds in hospital institutions (units) or places in orphanages;

100 medical positions in outpatient clinics.

6. The positions of accountants for settlements with workers and employees are established at the rate of 1 position per 200 full-time positions in the institutions served.

7. Accountant positions financial accounting are established at the rate of 1 position per 750 beds or 150 positions for outpatient doctors in the serviced institutions.

Additionally, the positions of financial accountants are established:

7.1. 1 position during execution cash transactions through the treasury system;

7.2. 1 position for working with funds: mandatory health insurance, pension and social development;

7.3. at the rate of 1 position per 1000 beds or 200 positions of outpatient doctors in serviced institutions operating in the compulsory health insurance system;

7.4. 1 position in servicing blood transfusion stations classified as III - IV groups and 2 positions - in I - II groups for remuneration of managers;

7.5. at the rate of 1 position per 100 thousand visits per year in serviced ambulance stations (departments) medical care;

7.6. 0.5 positions in servicing state sanitary and epidemiological surveillance centers assigned to groups III - IV and 1 position in groups I - II for the remuneration of managers;

7.7. at the rate of 1 position for 60 medical positions when servicing the forensic medical examination bureau;

7.8. 0.5 positions in servicing dairy kitchens with a daily throughput capacity of 1 to 5 thousand servings, 1 position - over 5 to 7 thousand servings and 1.5 positions - over 7 thousand servings.

8. The positions of accountant-auditors are established:

8.1. 1 position - when serving less than 10 institutions with a number of beds over 300 (total) or 60 positions for outpatient doctors (total); 2 positions - at least 15 institutions with a number of beds over 750 (total) or 150 positions for outpatient doctors (total);

8.2. 1 position - when servicing emergency medical care stations with the number of visits over 100 thousand per year;

8.3. 1 position in the presence of state sanitary and epidemiological surveillance centers with a population of over 1 million people served;

8.4. 1 position when servicing blood transfusion stations with the amount of plasma stored at least 10 thousand liters per year or processing at least 40 thousand liters of plasma per year;

8.5. 1 position in servicing the forensic medical examination bureau with the number of medical positions over 60.

9. The position of senior cashier is established in the accounting department serving over 1000 employees ( individuals) instead of one cashier position, which is required under clause 10 of these staffing standards.

10. The position of cashier is established in each accounting department. When the accounting department directly carries out cash settlements with the population, additional positions of cashiers are established on its staff:

10.1. 0.5 positions if there is a dairy kitchen with a daily capacity of up to 2 thousand servings; 1 position - over 2 thousand servings;

10.2. 0.5 positions in the presence of a denture department with the number of positions of orthopedic dentists 5 or more;

10.3. 0.5 positions if there is a blood transfusion department with the procurement of at least 2 thousand liters of blood from paid donors;

10.4. 0.5 positions if there is a preventive disinfection department with a staff of 10 or more positions of medical disinfectors for carrying out paid work on preventive disinfection, disinsection and deratization;

10.5. 1 position for other paid medical services.

11. Position of economist financial work installed:

11.1. at the rate of 1 position for 200 beds or 50 positions of outpatient doctors when the number of beds in the serviced institutions exceeds 300 (total) or more than 60 positions of outpatient doctors (total);

11.2. at the rate of 1 position per 100 thousand visits per year at emergency medical care stations;

11.3. at the rate of 1 position for 60 medical positions in the forensic medical examination bureau;

11.4. 1 position in servicing state sanitary and epidemiological surveillance centers and blood transfusion stations classified in groups III - IV and 2 positions in groups I - II for the remuneration of managers. 12. 0.5 - 1.0 The position of a typist is established in each accounting department.

Notes:

1. Household maintenance of the centralized accounting department (cleaning and repair of premises, ongoing monitoring of equipment and equipment, etc.) is carried out by the personnel of the institution where the centralized accounting department is organized.

The positions of employees and professions of workers in centralized accounting departments located in separate premises, as well as those employed in the technological process, are established according to the standards of the relevant employees provided for medical institutions.

2. When approving staff, it is not allowed to establish less than 0.5 positions. When calculating the number of positions, total figures below 0.25 are discarded, above 0.25 to 0.75 - rounded to 0.5, and above 0.75 - to one.

3. Formation functional groups and the determination of the number of accounting and accounting personnel in each group is determined by the chief accountant within the number of positions required by the centralized accounting department for these standard staff.

4. When calculating the positions of accountants-auditors, financial economists, the number of beds and the number of positions of outpatient doctors includes the indicated indicators only for those institutions that are financed through centralized accounting.