about undergraduate practice

REPORT

6th year student of correspondence course

Volkova Alexandra Valerievna

Recommended rating ____________________

Head of practice from the host organization Deputy Head of the Administration of the Abatsky Municipal District __________ / L.G.Maltseva Scientific supervisor of the practice from IDO Tyumen State University Candidate of Economic Sciences, Associate Professor of the Department of State Medical University __________ / Shilyaev N.F.

Tyumen 2015

CONTENT

INTRODUCTION
1. ANALYSIS OF THE ACTIVITIES OF THE ADMINISTRATION OF THE ABATSKY RURAL SETTLEMENT 1.1 The concept of local administration 1.2 Characteristics and activities of the administration of the Abatsky rural settlement 1.3. Structure of the administration of the Abatsky rural settlement 1.4 Charter of the administration of the Abatsky rural settlement
2. ORGANIZATION AND ANALYSIS OF THE BUDGET OF ABATSKY RURAL SETTLEMENT 2.1 The concept and role of local budgets in the budget system of the Russian Federation 2.2. The budget of the Abatsky rural settlement
CONCLUSION
LIST OF USED SOURCES AND LITERATURE

INTRODUCTION

Undergraduate practice is an essential element of the educational process at the university. It ensures the consolidation and expansion of knowledge gained in the study of disciplines, mastering the skills of practical work, gaining work experience in a work team. Internship is one of the most important stages of a student’s education.

I took undergraduate practice in the administration of the Abatsky rural settlement of the Tyumen region of the Abatsky district.

Local self-government is one of the most important institutions of a democratic society. Every citizen and, of course, every specialist in the field of economics and management inevitably faces the activities of local authorities. Local self-government in Russia is in the process of formation, its legislative base is still insufficiently developed, economic and financial resources are extremely limited. But the local authorities especially need qualified personnel who are able to effectively manage municipal property in a market environment, including land and other natural resources, municipal finance, municipal enterprises and institutions, urban infrastructure and social facilities, develop and implement municipal development programs, as well as involve in this work all segments of the population, public associations of citizens.

The object of the study is the Administration of the Abatsky rural settlement.

The purpose of the practice is to consolidate, deepen and systematize the knowledge gained in the study of general professional and special disciplines based on the activities of state and municipal governments.

To achieve this goal, it was necessary to solve the following tasks:

– consolidation of the received theoretical knowledge;

– formation of technique of independent work in the chosen specialty;

– identification of professional inclinations and interests;

– acquisition of practical skills in working with information resources (various sources of information, information technologies, databases and data banks of state and municipal resources);

– familiarization with the management system of the organization;

– familiarization with the legal framework governing the main activities of the organization.

1. ANALYSIS OF THE ACTIVITY OF THE ABAT RURAL SETTLEMENT

1.1 The concept of local administration

Local self-government administration is a local administration, which, in accordance with the charter of the municipality, is vested with the authority to resolve issues of local importance and the authority to exercise certain state powers transferred by federal laws and laws of the constituent entities of the Russian Federation to local governments.

The names, terms of office, accountability, organization and activities of the administration of local self-government are determined by the charters of municipalities in accordance with the laws of the constituent entities of the Russian Federation.

Characteristic features of local government administration:

organizationally and functionally separate bodies of local self-government, which have their own auxiliary apparatus and structural divisions;

features in the competence related to the management of municipal property and the economy, the execution of the local budget, the solution of issues of life support for the population;

are endowed with the rights of a legal entity, since they participate in economic and other civil legal relations.

The structure of the administration of local self-government is approved by the representative body of the municipality on the proposal of the head of the administration of local self-government.

The local government includes:

1. Territorial and structural-functional divisions that perform sectoral or special functions;

2. Industry divisions that manage individual sectors of the municipal economy;

3. Functional divisions responsible for certain areas of municipal activity.

The local government administration is headed by the head of the local administration. The head of the settlement is elected for a term of 4 years on the basis of universal, equal and direct suffrage by secret ballot in accordance with the law and this charter.

The inauguration of the head of the settlement is carried out no later than three weeks from the date of election in a solemn atmosphere at the session of the Council.

The head of a settlement cannot be a deputy of the State Duma of the Federal Assembly of the Russian Federation, a member of the Federation Council of the Federal Assembly of the Russian Federation, a deputy of the legislative (representative) bodies of state power of the constituent entities of the Russian Federation, hold other public positions of the Russian Federation, public positions of the constituent entities of the Russian Federation, as well as positions of the state civil service and municipal positions of the municipal service.

The powers of the head of the settlement are terminated early in the following cases:

of death;

resignations of their own free will;

removal from office in accordance with the law;

recognition by the court as incapable or partially incapacitated;

recognition by the court as missing or declared dead, etc.

The main powers of the local self-government administration include:

management in accordance with the legislation of municipal property;

development and submission for consideration of economic, social and other development programs, their implementation;

decision-making on the issue, organization of issues of municipal loans and lotteries, approval of the conditions for the issue and circulation of municipal bonds;

carrying out activities for the creation, reorganization and liquidation of municipal unitary enterprises, institutions;

organization of public order protection;

organization of passenger transportation of the population on the territory of the local government administration;

in accordance with the legislation, the provision and withdrawal of land plots on the territory of the local self-government administration;

development and submission for consideration of programs for the rational use of land, subsoil, water and other natural resources;

organization of the operation of municipal housing stock, municipal energy facilities, public utilities;

authority of the administration in the field of budget planning, finance and accounting;

authorities of the administration in the field of public utilities, commercial services to the population, protection of consumer rights;

authorities of the administration in the field of construction, transport and communications;

powers of the administration in the field of maintenance, construction and improvement, roads, bridges and other transport engineering structures;

authorities of the administration in the field of mobilization training;

powers of the administration in the field of civil defense and protection of the population and the territory of the settlement from natural and man-made emergencies;

authorities of the administration in the field of municipal fire protection and the activities of emergency services.

1.2 Characteristics and activities of the administration of the Abatsky rural settlement

The administration of the Abatsky rural settlement was registered on December 12, 2005 by the registrar Interdistrict Inspectorate of the Federal Tax Service No. 13 for the Tyumen Region. The head of the administration is Kulikov Evgeny Mikhailovich. The administration of the Abatsky rural settlement is located at 627540, Tyumen region, Abatsky district, from Abatskoye, Lenina st., 10, the main activity is “The activities of local governments of settlements and rural settlements.” The organization was assigned TIN 7208002754, OGRN 1057200341912.

The administration of the Abatsky rural settlement carries out the following activities (in accordance with the OKVED codes specified during registration):

public administration and military security; social insurance;

public administration of a general and socio-economic nature;

public administration of a general nature;

activities of local governments in managing general issues;

activities of local self-government bodies of settlements and rural settlements (main activity).

The main directions in which the administration sets goals.

1. In the area of income:

– increase in own funds received from the population in the form of rent, payment for water; from enterprises – in the form of services;

– balance of the local budget;

– constant control over cash flows;

– attracting funds from investors;

– reduction of terms of commissioning of various structures (water towers, pipelines, etc.);

– improving the quality of services rendered.

2. In the field of work with the population:

– quick resolution of problems arising from the local population;

– reduction of complaints from the population;

– providing comprehensive assistance to local residents;

– taking into account wishes and suggestions.

3. In the field of work with personnel:

– reduction of staff turnover and observance of discipline;

– personnel training and advanced training of employees;

– strengthening the role of local personnel;

– increasing the attractiveness of the work;

– Establishment of rational links between structural divisions.

4. In the field of social responsibility:

– assistance to socially vulnerable groups of the population;

– providing all kinds of assistance to schools, kindergartens, medical and cultural institutions;

– health improvement of their employees;

– development of social infrastructure on the territory of the settlement.

All goals set by the organization are achievable, realistic, specific.

1.3. The structure of the administration of the Abatsky rural settlement

The administration of the settlement is a permanent executive body of state power of the given settlement.

The administration of the Abatsky rural settlement has the rights of a legal entity. It carries out its activities in accordance with the law, this charter, decisions of the Council. The administration is headed by the head of the settlement.

The administration structure is:

1. Head of administration;

2. Deputy head of administration;

3. Assistant to the head of administration;

4. Deputy for economic affairs;

5. Specialist of the 1st category legal adviser;

6. Specialist of the 1st category on land relations;

7. Specialist of the 1st category in juvenile affairs;

8. Clerk of the tax department;

9. General department (2 people);

10. Department for accounting, control and finance, economic forecasting (3 people);

11. Military accounting table (2 people);

12.Territorial self-government bodies (TPS).

The authority of the head of the settlement is to represent the settlement in relations with local governments of other municipalities, public authorities; publishes legal acts within the limits of its powers; manages and disposes of municipal property in accordance with the procedure established by the Council.

A specialist of the 1st category is obliged to keep land cadastral books on the accounting of lands in the use of citizens; keep a graphical record of land on a large-scale planned material, logs of the linear dimensions of plots, diagrams and other documents; exercise control over the state of use and protection of land.

The official duties of a specialist of the 1st category in juvenile affairs are to coordinate the activities of the bodies of the system for the prevention of neglect and delinquency, minors in educational and preventive work with minors; participation in the consideration in the district court of civil and criminal cases against minors as a representative of the commission; implementation of directions of minors for employment.

The powers of the general department are to take measures to ensure that the employees of the department comply with the internal labor regulations and job descriptions; planning the work of the administration of the rural district; taking part in the preparation and conduct of elections at all levels of government; control over the timely execution of documents.

The duties of the military registration desk include the collection, storage and processing of information contained in the documents of the primary military registration; organization and provision of military registration of citizens who are obliged to be on military registration and removal from military registration of citizens; conducting classes with the amplification apparatus, collection point departments.

A specialist of the 1st category, a lawyer, is obliged to provide methodological guidance for legal work in the administration, provide legal assistance to structural divisions of the administration, provide legal assistance to structural divisions of the administration in the preparation and execution of various kinds of legal documents; control the timeliness of the provision by the structural divisions of the institution of certificates, calculations, explanations and other materials for the preparation of responses to claims.

The duties of the clerk of the tax department are to conduct a reception of citizens on tax payment issues; checking and posting on personal accounts from the BTI lists, assessment of buildings, structures owned by citizens on the right of personal property; execution of payment documents.

1.4 The charter of the administration of the Abatsky rural settlement

The administration of the Abatsky rural settlement in the exercise of its powers is guided not only by the Constitution of the Russian Federation, federal and regional legislation, but also by the Charter of the Abatsky rural settlement.

This charter is the main regulatory legal act of the Abatsky rural settlement of the Abatsky district, to which all other regulatory legal acts of the bodies and officials of local self-government of the Abatsky rural settlement must comply.

In its work, the administration of the Abatsky rural settlement is guided by the Charter in such areas as public utilities, trade services for the population, consumer protection; mobilization training; operation of municipal housing stock, objects of municipal energy, public utilities; guardianship and guardianship; use and protection of water bodies; development and protection of resorts, health-improving areas and natural healing resources on the territory of the settlement.

In accordance with the Charter of the Abatsky rural settlement, the administration in the field of planning, budget, finance and accounting has the right to develop a draft local budget, executes the local budget, draws up a report on its implementation; performs the functions of the issuer of securities of the municipality; organizes the implementation of plans and programs for the integrated socio-economic development of the settlement. In the field of public utilities, trade services for the population, protection of consumer rights, the administration exercises the following powers:

1. organizes, within the boundaries of the settlement, electricity, heat, gas, and water supply, as well as water disposal and fuel supply to the population;

2. creates conditions for mass recreation of the inhabitants of the settlement and organizes the arrangement of places for mass recreation of the population;

3. organize street lighting and installation of signs with street names and house numbers;

4. considers consumer complaints, advises them on consumer protection issues;

5. appeals to the courts to protect the rights of consumers (an indefinite circle of consumers).

Also in the field of maintenance, construction and improvement, roads, bridges and other transport engineering structures, it maintains and builds public roads, bridges and other transport engineering structures within the boundaries of settlements, with the exception of public roads, bridges and other transport engineering structures of federal and regional significance; organizes the operation of service facilities in order to maximize the satisfaction of the needs of road users and ensure their safety.

The powers of the administration in the field of housing relations are:

accounting of the municipal housing stock and control over the use and safety of the municipal housing stock, compliance of the living quarters of this stock with the established sanitary and technical rules and norms, other requirements of the legislation;

transfer of residential premises to non-residential premises and non-residential premises to residential premises, taking into account compliance with the requirements of the Housing Code of the Russian Federation and legislation on urban planning;

provides maintenance, construction of municipal housing stock, creates conditions for housing construction;

provides, in accordance with the established procedure, to low-income citizens under social rental agreements, residential premises of the municipal housing stock;

calculates subsidies for payment for housing and utilities and organizes the provision of subsidies to citizens who are entitled to receive them in accordance with housing legislation.

The administration of the Abatsky rural area, in accordance with the Charter of the settlement, has such powers in the field of regulation of land relations and subsoil use as the management and disposal of land plots that are in municipal ownership; transfer of land from one category to another in the prescribed manner; reservation and seizure, including through the purchase of land plots within the settlement for municipal needs; implementation of land control over the use of settlement lands; provision of land plots that are in municipal ownership, in cases provided for by the Land Code of the Russian Federation.

The charter of the Abat rural settlement entitles the administration in the field of use and protection of water bodies to:

1. measures to ensure the safety of people at water bodies, the protection of their life and health;

2. establishes places where water intake for drinking and household water supply, bathing, swimming in small-sized floating equipment, livestock watering are prohibited, and also determines other conditions for general water use at water bodies located on the territory of the settlement;

3. announces in accordance with the established procedure the conditions of general water use or its prohibition on water bodies that are in municipal ownership.

It follows from the foregoing that it is the Charter of a rural settlement that is the main and defining regulatory legal act in the practical activities of the administration of the settlement, since the Charter fully and exhaustively defines the entire range of powers in resolving issues of local importance.

The administration of the settlement establishes a five-day working week with an eight-hour working day. The working day starts at 8.00, break for lunch from 12.00 to 13.00, ends at 17.00. On the eve of pre-holiday general days off, the working day is reduced by one hour. In accordance with the legislation on municipal service, by order of the head of the administration of the settlement, a municipal employee may be assigned an irregular working day or an individual work schedule. The timesheet is maintained by an administrative specialist. A municipal employee is granted annual leave with the preservation of the occupied position of the municipal service and financial allowance. The annual paid leave of a municipal employee consists of the main paid leave and additional paid holidays.

For the effective work of the administration of the settlement, various types of equipment and technologies are used, and I intend to talk about some of them and their specific application in more detail.

In fact, a computer is installed at every workplace, its power and capabilities are determined by the range of tasks performed by a particular employee.

For accounting in the administration, 1C “Accounting” is used. For legal advice and review of changes in legislation, the “Consultant Plus” program is used, it is constantly updated via the Internet. The program “Administration” is also used. With the help of the program it is very easy and convenient to generate certificates and any other necessary documents. From all of the above, it is clear that the technical equipment of the administration is at the proper level. This contributes to better and more efficient management.

2. ORGANIZATION AND ANALYSIS OF THE BUDGET OF THE ABAT RURAL SETTLEMENT

2.1 The concept and role of local budgets in the budget system of the Russian Federation

Noting the role of local budgets in the socio-economic development of the regions, one cannot but take into account that inflation is a crisis in the country’s economy, and the disorder of the financial system does not allow local budgets to fully play their role. Such negative factors include the budget deficit (the excess of revenues over expenditures).

Municipal budgets (local budgets) are an integral part of the financial system of the Russian Federation. The role of these budgets in the socio-economic development of the regions is increasing due to the expansion of the rights of local authorities in accordance with the Law of the Russian Federation “On Local Self-Government”.

Each municipality has its own budget (local budget). The budget of the municipal district and the set of budgets of the settlements that are part of the municipal district constitute the consolidated budget of the municipal district.

As an integral part of the budgets of settlements, estimates of income and expenses of individual settlements that are not settlements may be provided. The procedure for the development, approval and execution of these estimates is determined by the local governments of the respective settlements independently.

Local self-government bodies ensure the balance of local budgets and compliance with the requirements established by federal laws for the regulation of budgetary legal relations, the implementation of the budget process, the size of the local budget deficit, the level and composition of municipal debt, and the fulfillment of budgetary and debt obligations of municipalities.

The formation, approval, execution of the local budget and control over its execution are carried out by local governments independently in compliance with the requirements established by the Budget Code of the Russian Federation, as well as the laws of the constituent entities of the Russian Federation adopted in accordance with them.

The powers of the local administration of the settlement to form, execute and (or) control the execution of the budget of the settlement can be fully or partially exercised on a contractual basis by the local administration of the municipal district.

Local self-government bodies, in accordance with the procedure established by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, submit reports on the execution of local budgets to federal state authorities and (or) state authorities of the constituent entities of the Russian Federation.

The local self-government bodies of the settlement provide the residents of the settlement with the opportunity to familiarize themselves with the indicated documents and information if it is impossible to publish them.

The budgets of settlements are credited with tax revenues from the following local taxes established by the representative bodies of settlements in accordance with the legislation of the Russian Federation on taxes and fees:

land tax – according to the standard of 100 percent;

tax on property of individuals – according to the standard of 100 percent.

The budgets of settlements are credited with tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes:

personal income tax – according to the standard of 2 percent;

unified agricultural tax – according to the standard of 30 percent;

state duty for the performance of notarial acts by officials of the local self-government bodies of the settlement, authorized in accordance with the legislative acts of the Russian Federation to perform notarial acts, for the issuance by the local self-government body of the settlement of a special permit for the movement of a vehicle transporting dangerous, heavy and (or ) oversized cargo – according to the standard of 100 percent.

The budgets of settlements are credited with tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, and (or) regional taxes according to the deduction standards established by the state authorities of the constituent entities of the Russian Federation in accordance with Article 58 of the Budget Code.

4. Tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, regional and (or) local taxes, are credited to the budgets of settlements according to the deduction standards established by the representative bodies of municipal districts in accordance with Article 63 of the Budget Code.

Tax revenues from the following local taxes, established by the representative bodies of municipal districts in accordance with the legislation of the Russian Federation on taxes and fees, shall be credited to the budgets of municipal districts:

land tax levied in inter-settlement territories – according to the standard of 100 percent;

tax on the property of individuals, levied in inter-settlement territories – according to the standard of 100 percent.

Tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes, are subject to crediting to the budgets of municipal districts:

personal income tax levied in the territories of urban settlements – according to the standard of 5 percent;

personal income tax levied in the territories of rural settlements – according to the standard of 13 percent;

personal income tax levied in inter-settlement territories – according to the standard of 15 percent;

a single tax on imputed income for certain types of activities – according to the standard of 100 percent;

unified agricultural tax levied on the territories of urban settlements – according to the standard of 50 percent;

the unified agricultural tax levied in the territories of rural settlements – according to the standard of 70 percent;

the unified agricultural tax levied in inter-settlement territories – according to the standard of 100 percent;

state duty (to be credited at the place of state registration, performance of legally significant actions or issuance of documents) – according to the standard of 100 percent:

for the state registration of vehicles, for the temporary registration of previously registered vehicles at their place of residence, for making changes to a previously issued vehicle passport, for the issuance of state registration plates of vehicles “Transit”, a certificate for a released number unit, a certificate of conformity means of road safety requirements, a coupon for passing the state technical inspection, an international certificate of technical inspection, a national driver’s license, an international driver’s license, a tractor driver’s (tractor driver’s) license, a temporary permit for the right to drive vehicles, for issuing a certificate of compliance to educational institutions equipment and equipment of the educational process for consideration by the relevant authorities of the issue of accreditation and for issuing to these institutions licenses for the right to train tractor drivers and drivers of self-propelled machines;

for issuing a permit for the installation of an advertising structure;

for the issuance by the local self-government body of a municipal district of a special permit for the movement on a motor road of a vehicle carrying dangerous, heavy and (or) bulky goods;

the state fee for the performance of notarial acts by officials of local self-government bodies of a municipal district authorized in accordance with the legislative acts of the Russian Federation to perform notarial acts in a settlement located on an inter-settlement territory and in which there is no notary.

tax levied in connection with the application of the patent system of taxation – according to the standard of 100 percent.

The budgets of urban districts and municipal districts, federal cities of Moscow and St. Petersburg are subject to transfer of the state fee for the provision of licenses for the retail sale of alcoholic beverages issued by local governments, according to the standard of 100 percent.

Tax revenues from the following local taxes, established by the representative bodies of urban districts in accordance with the legislation of the Russian Federation on taxes and fees, are credited to the budgets of urban districts:

land tax – according to the standard of 100 percent;

tax on property of individuals – according to the standard of 100 percent.

The budgets of city districts are credited with tax revenues from the following federal taxes and fees, including taxes provided for by special tax regimes:

personal income tax – according to the standard of 10 percent;

unified agricultural tax – according to the standard of 50 percent;

state duty;

tax levied in connection with the application of the patent system of taxation – according to the standard of 100 percent.

Tax revenues from federal taxes and fees, including taxes provided for by special tax regimes, and (or) regional taxes, are credited to the budgets of urban districts according to uniform deduction standards established by the laws of the constituent entities of the Russian Federation for crediting the relevant tax revenues to the budgets of urban districts in accordance with with paragraph 1 of Article 58 of the Budget Code. Tax revenues from personal income tax are credited to the budgets of urban districts according to additional deduction standards established by state authorities of the constituent entities of the Russian Federation in accordance with paragraphs 2 and 3 of Article 58 of the Budget Code.

Non-tax revenues of local budgets are formed at the expense of:

income from the use of property owned by the municipality, with the exception of the property of municipal budgetary and autonomous institutions, as well as the property of municipal unitary enterprises, including state enterprises, – according to the standard of 100 percent;

income from the sale of property (except for shares and other forms of participation in capital) that is in municipal ownership, with the exception of the property of municipal budgetary and autonomous institutions, as well as the property of municipal unitary enterprises, including state-owned enterprises – according to the standard of 100 percent;

income from paid services rendered by municipal state institutions;

part of the profit of municipal unitary enterprises remaining after the payment of taxes and other obligatory payments, in the amount determined in the manner established by municipal legal acts of the representative bodies of municipalities.

The budgets of municipal districts and the budgets of urban districts are subject to payment for the negative impact on the environment at the rate of 40 percent.

Before the delimitation of state ownership of land, the budgets of urban districts receive:

income from the lease of land plots, state ownership of which is not delimited and which are located within the boundaries of urban districts, as well as funds from the sale of the right to conclude lease agreements for these land plots – according to the standard of 80 percent;

income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of urban districts – according to the standard of 80 percent.

Before the delimitation of state ownership of land, the budgets of municipal districts receive:

income from the lease of land plots, state ownership of which is not delimited and which are located within the boundaries of settlements, as well as funds from the sale of the right to conclude lease agreements for these land plots – at a rate of 50 percent;

income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of inter-settlement territories of municipal districts – according to the standard of 100 percent;

income from the sale of land plots, state ownership of which is not delimited and which are located within the boundaries of settlements – according to the standard of 50 percent;

income from the lease of land plots, state ownership of which is not delimited and which are located within the boundaries of inter-settlement territories of municipal districts, as well as funds from the sale of the right to conclude lease agreements for these land plots – according to the standard of 100 percent.

Before the delimitation of state ownership of land, the budgets of settlements receive:

income from the lease of land plots, state ownership of which is not delimited and which are located within the boundaries of settlements, as well as funds from the sale of the right to conclude lease agreements for these land plots – at a rate of 50 percent;

income from the sale of land plots, state ownership of which is not demarcated and which are located within the boundaries of settlements – according to the standard of 50 percent.

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