Management in production

8th practical training.The procedure for drawing up, approving and submitting estimates and staff tables in budget organizations

Plan:

1. 
   Composition of estimates in budget organizations and features of their formation.
   
2. 
   Table of staff in budget organizations and features of their composition.
   
3. 
   The procedure for drawing up cost estimates for budget funds and the calculation of their execution.
   
4. 
   Compilation of income and expenditure estimates for extra-budgetary funds and accounting for their execution.
   
5. 
   Procedure for approval and registration of estimates and state tables by budget organizations.
   

Issue 1

Share your thoughts on cost estimates. Show the structure of the cost estimate. Show the regulatory legal basis for making estimates in budget organizations. How to make a provisional cost estimate. Show the procedure for drawing up estimates for extrabudgetary funds.

Issue 2

What should be followed when calculating the costs in the cost estimate. Specify the procedure for review and approval of cost estimates and registration. How to make a table of states. Conditionally build a table of states on the example of a school.

3- Case-issue

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The indicators of the approved estimated costs of 232 schools in Fergana city, Fergana district for 2012 were as follows:

Indicators	Category	substance and n s n	element	line code	According to the determined estimate
Salary (02)	41	10	000	01	323488
Salary in cash (03+04)	41	11	000	02	323488
Basic salary	41	11	100	03	289172
Wages and additional payments	41	11	200	04	34316
Funds of the director's fund for encouraging exemplary employees of general education, secondary special, vocational education institutions	41	11	210	05	34316
Monthly compensation payments for housing and communal services	42	99	100	06
Pensions (08+09+10+11)	47	11	100	07	0
Temporary disability allowance	47	11	120	08	X
Total for expenses of group 1 (01+06+07+12+13+14+15)	X	X	X	16	323488
Allowances/contributions for social needs (18+21)	41	20	000	17	80156

Actual allocations/contributions to social needs (19+20)	41	21	000	18	80156
Single social payment	41	21	100	19	80156
Total for Group II expenses (17)	X	X	X	22	80156
Utilities	42	20	000	49	36536
Electricity	42	21	000	50	3472
Hot water and heat energy	42	23	000	52	29640
Cold water and sewage	42	24	000	53	3076
Services related to waste treatment and disposal, as well as the purchase of energy and other resources (except for gasoline and other public utilities)	42	25	000	54	348
Maintenance and current maintenance	42	30	000	55	3580
Building	42	32	000	57	1100
Non-residential buildings	42	32	200	59	1100
Machines, equipment and machinery	42	34	000	63	2480
Other machines, equipment, machinery and transmission devices	42	34	900	65	2480
Computer equipment, computing and audio-video equipment	42	34	920	67
Instruments for accounting for electricity and other utilities	42	34	930	68	2480
Expenditure on inventories of tangible current assets	42	50	000	84	100
Other tangible assets	42	52	000	89	100
Inventory	42	52	100	90	100
Expenses for purchasing paper	42	52	120	92	100
Other expenses for the purchase of goods and services	42	90	000	103	84
Telephone, telecommunication and information services	42	92	000	105	84
Telephone, telegraph and postal services	42	92	100	106	84
COSTS ON FIXED EQUIPMENT	43	00	000	111	4400
Purchase of fixed assets	43	50	000	134	4400
Machines, equipment and machinery	43	54	000	140	4000
Other machines, equipment and machinery	43	54	900	142	4000
Instruments for accounting for electricity and other utilities	43	54	930	145	4000
Other types of expenses for the purchase of fixed assets	43	55	000	148	400
Assets to be produced	43	55	100	149	400
Total for group IV expenses (41+106+150+172)	X	X	X	189	44700
At the end of the last business day of the reporting quarter, the amount of funds transferred to the development fund of budget organizations that remained in the balance sheets of budget organizations (unused)	X	X	X	190	X
All expenses (16+22+40+186+187)	X	X	X	191	448344

Required:

1. 
   Show the basis of the formation of the above indicators.
   
2. 
   Prepare the estimate application in the prescribed manner.
   

3. 
   Based on the above indicators, prepare a cost estimate and a schedule of states in the prescribed form.
   

Issue 4

Paid educational services are provided in 23 schools of Fergana district, Fergana region. 480 square meters located in the school area. The kitchen is available for rent. In addition, it is planned that 2000 thousand soums will be provided to the school by the textile enterprise in 2021.
Required:
Make a calculation for conditionally paid educational services and determine the amount of income by specifying the number of students;
Make an estimate of the income and expenses of the school development fund for 2015.

Tests

1. 
   How many copies of cost estimates of organizations are made? A)It is made in one copy;
   

2. 
   It is made in three copies;
   
3. 
   It is made in two copies;
   
4. 
   It is made in four copies.
   

2. 
   In what period are the estimates and staff tables approved by the budget organizations registered by the relevant financial authorities?
   

1. 
   In the first quarter of the financial year.
   
2. 
   No later than 55 days after the approval of the parameters of the budget c)No later than 30 days after the approval of the parameters of the budget D)No later than 40 days after the approval of the parameters of the budget
   

3. 
   When was the instruction on drawing up cost estimates and state tables by budget organizations registered and with what number?
   

1. 
   It was registered on November 19, 2010 from the Republic of Uzbekistan
   
2. 
   Instruction No. 2157.
   
3. 
   was registered on December 23, 1999 from the Republic of Uzbekistan
   
4. 
   Instruction No. 859.
   

4. 
   Do treasury departments have the right to stop spending of budget recipients on the relevant sections, chapters and paragraphs of the budget classification and in what cases?
   

1. 
   assigned to the relevant financial authorities of the recipients of funds from the budget
   
2. 
   in case of non-submission of reports and in other cases (according to a written notification by the financial authorities of the treasury departments about the non- submission of reports by the recipients of funds from the budget)
   
3. 
   no
   
4. 
   treasury departments do not have the right to stop spending of budget recipients on the relevant sections, chapters and paragraphs of the budget classification.
   

5. 
   How many groups of costs are included in the budget organization's cost estimate?
   

1. 
   consists of 5 groups;
   
2. 
   consists of 2 groups; c)consists of 3 groups;
   

D) consists of 4 groups.

6. 
   In which cost group is the cost item of mandatory employer's liability insurance included?
   

A)1 – to the group;

2. 
   2 - to the composition of the group;
   
3. 
   3 – to the composition of the group;
   

D) 4 - to the composition of the group.

7. 
   How is the single social allocation cost item calculated in relation to the salary of code 41 21 100 of the cost estimate and how much is it?
   

A)(salary + incentive) * 24.76%;
V) (salary + incentives)* 25%

3. 
   is equal to the amount of actual expenditure on the single social allocation expenditure item of the previous year
   
4. 
   there is no correct answer
   

8. 
   The following aspects should be paid attention to when drawing up the state table of the budget organization.
   

A)Specific features of the budget organization's activities; C)Budget organization contingent;
S)Territorial location of the budget organization;
D) Paying attention to central subordination

9. 
   Who participates in the process of creating, registering and approving the budget organization's staff table?
   

1. 
   Budget organization;
   
2. 
   Relevant financial body; c)Higher authorities;
   

D) Management apparatus

10. 
    At what points can changes to the budget organization's cost estimate be made?
    

1. 
   When there are insufficient funds for the expenses of the budget organization
   
2. 
   When there is an excess of funds from the expenses of the budget organization
   
3. 
   Cost estimate when funds are transferred from one cost item to another cost item
   

4. 
   There is no correct answer