4 декабря 2019
jukai5/ Depositphotos.com
Согласно Закону от 29 декабря 2012 г. № 273-ФЗ «Об образовании в Российской Федерации» граждане, поступающие на обучение в образовательные учреждения среднего профессионального или высшего образования, имеют право заключить договор о целевом обучении с заказчиком, которым, в частности, могут быть органы власти, органы местного самоуправления, государственные/ муниципальные учреждения (письмо Минфина России от 25 октября 2019 г. № 02-07-10/82188).
Заключая соответствующий договор, учреждение может предусмотреть в нем предоставление материального стимулирования и иные меры социальной поддержки обучающегося, а также ответственность за нарушение условий договора о целевом обучении. И если обязанности по договору будут нарушены обучающимся, то учреждение вправе потребовать возмещения понесенных расходов и уплаты штрафных санкций.
Минфин разъяснил, как учитывать доходы, полученные в связи с неисполнением обучающимися студентами или работниками обязанностей по договорам о целевом обучении, на примере медицинской организации:
Доходы от возмещения единовременной компенсационной выплаты и единовременной денежной выплаты
Доходы от штрафов, неустоек и иных санкций по договорам о целевом обучении
АнКВД 130, КОСГУ 134
АнКВД 140, КОСГУ 145
Дебет 0 209 34 567 Кредит 0 401 10 134
Дебет 0 209 45 567 Кредит 0 401 10 145
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