Staffing standards for centralized accounting departments at healthcare institutions. On the standards for the maximum number of employees of centralized accounting departments providing services to local governments and municipal institutions

Text of the document as of July 2016

In accordance with the Labor Code of the Russian Federation, paragraph 2 of Article 53 of the Federal Law of October 6, 2003 N 131-FZ "On the general principles of organizing local self-government in the Russian Federation" I decide:

1. Approve the standards for the maximum number of employees of centralized accounting departments created under the structural divisions of the Belogorsk city administration and providing services to municipal institutions (according to the appendix).

2. Determine a transition period to bring the staffing levels of centralized accounting departments created under the structural divisions of the Belogorsk city administration into compliance with the approved standards until the end of 2012.

3. To the heads of structural divisions of the Belogorsk city administration:

Carry out the necessary organizational measures in accordance with current labor legislation;

Take into account the approved standards when forming the budget for 2013 and subsequent years.

4. The resolution comes into force from the date of signing.

5. Introduce into subsection 3.2 of section 3 “Economy, finance, city budget” the base of regulatory legal acts of the Belogorsk city administration.

6. Entrust control over the implementation of the resolution to the Deputy Head of Social Policy G.A. Burmistrova.


Head of the municipality of the city of Belogorsk S.Yu.MELYUKOV


STANDARDS FOR THE LIMIT NUMBER OF CENTRALIZED EMPLOYEES

ACCOUNTING DEPARTMENTS CREATED AT STRUCTURAL DIVISIONS OF THE ADMINISTRATION OF THE CITY OF BELOGORSK AND PROVIDING SERVICES TO MUNICIPAL INSTITUTIONS

1. General Provisions


1.1. The standards for the maximum number of employees of centralized accounting departments created under the structural divisions of the Belogorsk city administration (hereinafter referred to as the Central Bank) providing services to municipal institutions (hereinafter referred to as the number standards) were developed in accordance with Resolution of the Ministry of Labor and Social Development of the Russian Federation dated June 5, 2002 N 39 “On approval of standards for the maximum number of employees of personnel services and accounting departments of federal executive authorities” and are intended to determine and justify the staffing number of Central Bank employees, the optimal selection, placement and use of personnel, the correct distribution of work between performers, and the establishment of job responsibilities.

1.2. Number standards are established for the most common organizational and technical conditions for the performance of Central Bank work.

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


2. Standards for the maximum number of employees engaged in accounting and reporting


2.1. The Central Bank, on the basis of agreements concluded with the institutions it serves, provides accounting services for their financial and economic activities in accordance with Federal Law of November 21, 1996 N 129-FZ “On Accounting”, the Unified Chart of Accounts for Accounting, as well as other regulations -legal acts.

2.2. Standards for the maximum number of employees of the Central Bank:


Number of employees served by the accounting department

Number of organizations served by centralized accounting





























































































































































ConsultantPlus: note

The position of chief accountant is not included in the number of units of the maximum staffing number of Central Bank employees determined by the headcount standard.

The number of Central Bank employees determined by these regulations includes only accounting workers directly involved in accounting.

Full-time positions of a system administrator (software engineer) and a legal adviser to support the program for maintaining accounting, tax accounting and treasury budget execution are introduced in excess of the established number of accounting employees if the following justifications are available:

System administrator (programming engineer) - 1 rate is entered, subject to the presence of personal computers in the amount of 21 units; if there are fewer personal computers, the rate is not introduced;

Legal adviser - 1 staff position for 240 employees of institutions served by the Central Bank and in the absence of this position in the staff of the structural unit of the Belogorsk city administration.

When calculating the standard number of Central Bank employees created under the structural divisions of the Belogorsk city administration, which are the main managers of budgetary funds (hereinafter referred to as GRBS), whose responsibilities include conducting work on consolidated planning, consolidated accounting and reporting, and the formation of a register of municipal services provided by municipal institutions , the formation of a municipal task for municipal institutions, when maintaining accounting records of preschool institutions or general education institutions (accounting for parental fees, food, extended day groups) and other work that requires large labor costs, a coefficient is applied that takes into account the complexity and volume of work performed in the amount of 1 ,1.

If the specified coefficient is used in calculating the maximum number of employees of the Central Bank, positions of economists may be provided.

If there are new institutions, the accounting of which is transferred to centralized services, the number of central banks increases accordingly, and when closed, it decreases. These changes are carried out no more than once a year.

Volume indicators for determining the standard number of Central Bank employees for the next financial year are submitted to the financial department of the Belogorsk city administration (hereinafter referred to as the Financial Department) for approval before the adoption of the budget for the next financial year.

Groups can be formed within the structure of the Central Bank. The number of positions of heads of these divisions should not exceed 30% of the total staffing of accounting workers in the Central Bank of institutions in the municipal formation of the city of Belogorsk.

The deputy chief accountant can simultaneously be the head of one of the large structural divisions (groups) of a given Central Bank.

The position of deputy chief accountant of the Central Bank is provided for when the total number of accounting employees of a given Central Bank is at least 7 units, two deputies - if the number is 15 or more units, three deputies - if the number is over 30 units.

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.

Staffing schedules for filling positions with established positions, allowances and incentives are approved by the heads of structural divisions of the Belogorsk city administration under which they were created.

The staffing schedules of the Central Bank are coordinated with the Financial Department.

If the total number of accounting employees is more than 20 units, the calculation of the maximum number of employees of the Central Bank may include the position of an accountant-auditor.

ADMINISTRATION OF THE CITY OF LIPETSK

RESOLUTION

ON APPROVAL OF THE REGULATIONS ON THE STANDARDS FOR THE LIMIT NUMBER OF EMPLOYEES OF CENTRALIZED ACCOUNTING DEPARTMENTS FOR SERVICING ESTABLISHMENTS AND CENTERS FOR ACCOUNTING SERVICES AND RESOURCES

dated November 30, 2017 N 2358)

In accordance with Part 2 of Article 53 of the Federal Law of October 16, 2003 N 131-FZ “On the general principles of the organization of local self-government in the Russian Federation” and the Charter of the city district of the city of Lipetsk, Lipetsk region of the Russian Federation, the administration of the city of Lipetsk decides:

1. Approve the Regulations on the standards for the maximum number of employees of centralized accounting departments for servicing institutions and centers of accounting services and resource provision (Appendix).

(clause 1 as amended by the resolution of the Lipetsk city administration dated November 30, 2017 N 2358)

2. Entrust control over the implementation of this resolution to the deputy head of the Lipetsk city administration D.L. Averova.

Mayor of Lipetsk
S.V.IVANOV

Application. REGULATIONS ON THE MAXIMUM NUMBER OF EMPLOYEES OF CENTRALIZED ACCOUNTING DEPARTMENTS FOR SERVICING ESTABLISHMENTS AND CENTERS FOR ACCOUNTING SERVICES AND RESOURCES

Application
to the resolution
administration
city ​​of Lipetsk
dated 12/19/2016 N 2310

dated November 30, 2017 N 2358)

1. General Provisions

1.1. Standards for the maximum number of employees (hereinafter referred to as the number of employees) of centralized accounting departments for servicing institutions and centers of accounting services and resource provision (hereinafter referred to as centralized accounting departments for servicing institutions) are intended to determine and justify the staffing number of employees, optimal selection, placement and use of personnel, correct distribution work between performers, establishing job responsibilities.

(as amended by the resolution of the Lipetsk city administration dated November 30, 2017 N 2358)

These headcount standards apply to centralized accounting departments that provide services to the main managers of budget funds and municipal institutions of the city of Lipetsk.

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

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

2. Labor organization

2.1. The activities of employees of centralized accounting departments for servicing institutions are regulated by the legislation of the Russian Federation and job descriptions.

2.2. When distributing work among employees, their qualifications and specialization are taken into account, which should contribute to the high-quality and quick performance of their functions and tasks.

2.3. When applying headcount standards, safe conditions and labor protection for workers must be ensured and a set of organizational and technical conditions must be created that ensure the possibility of normal work in accordance with current sanitary and hygienic norms and standards.

2.4. Employees are required to regularly instruct materially responsible persons on issues of accounting and safety of cash and material assets in their custody.

2.5. The work and rest schedule of employees is established based on the daily routine, taking into account the regulation of all mandatory work and the performance of the most complex (labor-intensive) of them.

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

3.1. The centralized accounting department for servicing institutions provides accounting services for the financial and economic activities of institutions on the basis of concluded agreements in accordance with Federal Law dated 06.12.2011 N 402-FZ “On Accounting”, Instructions for Budget Accounting, approved by order of the Ministry of Finance of the Russian Federation dated 01.12.2010 N 157n, other regulatory legal acts.

3.2. Standards for the number of employees of the centralized accounting department for servicing institutions in terms of ensuring accounting and reporting:

Number of employees in serviced institutions

Number of serviced institutions that have an independent balance sheet

3.3. In centralized accounting departments for servicing institutions, in addition to the accounting employees defined in paragraph 3.2, the following are introduced:

3.3.1. Manager position - 1 staff unit.

3.3.2. Position of deputy head - if available in the centralized accounting department:

From 15 to 40 inclusive staffing units - 1 staffing unit;

From 41 or more staff units - 2 staff units.

3.3.3. To account for food products, payments from parents (legal representatives) for the provision of childcare services in educational organizations served by centralized accounting, for each kindergarten:

With the number of groups up to 11 (inclusive) - 0.5 full-time accountant units;

With the number of groups of 12 or more - 1 full-time accountant.

3.3.4. For centralized accounting departments for servicing institutions that serve more than 10 independent institutions, to perform work on consolidated accounting and reporting, and exercise financial control in institutions that independently maintain accounting records - 0.2 full-time accountant for each serviced institution.

3.3.5. For centralized accounting departments exercising powers:

a) for the payment of funds for the maintenance of children under guardianship, trusteeship, and foster families; payment of remuneration to adoptive parents; a one-time payment to orphans and children left without parental care, as well as persons from among orphans and children left without parental care, for the repair of residential premises; for payment of housing and communal services to teaching staff - 2 full-time accountants;

b) for social benefits for partial compensation of the cost of meals for students at home according to the conclusions of medical organizations, enrolled in municipal educational organizations, as well as students in private educational organizations that have state accreditation; social benefits to provide certain categories of students with school and sports uniforms:

Up to 1000 students - 1 full-time accountant;

For each subsequent 500 people - 0.5 full-time accountant units;

c) for recording and transferring compensation payments to parents (legal representatives) for payment for services for the supervision and care of children in an educational organization:

Up to 1000 children - 0.5 full-time accountant;

From 1001 to 3000 people - 1 full-time position and for every subsequent 3,000 people 0.5 full-time accountant.

3.3.6. For centralized accounting departments for intersectoral purposes (keeping records in 3 or more sections of the budget classification of the Russian Federation) - 1.5 full-time accountants.

3.3.7. For centralized accounting departments that provide services to 2 or more structural divisions of the Lipetsk city administration - 2 full-time accountants.

3.3.8. For centralized accounting departments serving more than 30 institutions, 0.2 full-time economist positions are introduced for each serviced institution.

3.3.9. For centralized accounting departments serving less than 30 institutions, the position of economist is introduced within the total number of accounting employees.

4. Standards for the number of employees engaged in supporting the activities of centralized accounting departments for servicing institutions

(as amended by the resolution of the Lipetsk city administration dated November 30, 2017 N 2358)

In order to ensure the activities of centralized accounting departments for servicing institutions, the following positions are being introduced:

Procurement specialist for the formation in the automated information system of the state (municipal) order of registers of municipal needs of recipients of budget funds, posting information on the website bus.gov.ru, issuing an electronic signature - 1 staff unit;

The driver, if he has a passenger car registered in the prescribed manner, for transporting employees delivering accounting and other documents - 1 staff unit;

Leading occupational safety specialist to ensure compliance with occupational safety requirements when the number of employees in an institution is over 50 people - 1 staff unit;

System administrator (software engineer) to support programs for accounting, tax accounting and treasury budget execution - 1 staffing position for every 25 units of computer equipment;

The manager of the farm for maintenance and resource support of activities with an institution staff of over 150 people - 1 staff unit.

5. Final provisions

5.1. Departments can be formed within the structure of centralized accounting for servicing institutions. The number of positions of heads of these departments should not exceed 30% of the total number of accounting employees.

5.2. The position of head of department, cashier is introduced within the limits of the number determined by the standards. In this case, the position of department head is introduced if there are at least 4 employees in the department, including the head. The name of the department is determined by the structure of the centralized accounting department by area and depending on the volume of work.

5.3. When new institutions are opened, the accounting of which is transferred to centralized services, the number of employees increases accordingly, and when closed, it decreases. These changes are carried out no more than once a year.

5.4. Volume indicators for determining the standard number of employees for the next financial year are submitted to the Finance Department of the Lipetsk city administration for approval before the budget for the next financial year is adopted.

5.5. When calculating the number of positions, rounding is done according to the final numbers of the headcount standard.

5.6. The staffing table and the structure of the centralized accounting department for servicing institutions are approved by the head and agreed upon with the structural unit of the Lipetsk city administration that exercises the powers of the founder.

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

Additionally, the positions of financial accountants are established:

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

7.2. 1 position to work with funds: compulsory 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 emergency medical care stations (departments);

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 medical disinfection positions to carry out paid work on preventive disinfection, disinfestation and deratization;

10.5. 1 position for other paid medical services.

11. The position of financial economist is established:

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. The formation of functional groups and the determination of the number of accounting personnel in each group is determined by the chief accountant within the limits of the number of positions required by the centralized accounting department for these standard staffing levels.

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.

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 preschool institutions with a total number of groups up to 5 inclusive - 1 unit, for each nursery - 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 wages are calculated - 1 unit, for 500 personal accounts of compensation payments for targeted 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 from the calculation specified in clause 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.