The work of the authorities in the aspect of the development of public institutions and the solution of management tasks is largely carried out through the budgetary institutions functioning at various levels. These are schools, kindergartens and other educational structures, hospitals, various vocational guidance centers and many other socially significant organizations. What are the signs of budgetary institutions? What are the principles in which accounting is implemented and taxes are calculated? What are the nuances of using terms that reflect possible options institutions of budgetary organizations?
What is a government agency?
To begin with, let's define the common interpretations of the concepts in question. State institutions are subjects of economic, executive, administrative and other activities created by the authorities of the Russian Federation at the federal and regional levels. Based on the wording of one of the relevant laws (namely, Federal Law No. 7 of January 12, 1996), municipal institutions are very close to state ones. That is, those that are created at the level of individual settlements, districts or districts.
In a number of cases, the term "state institutions" is identified with the concept of "budgetary organizations". However, the latter, in connection with the relatively recent reforms in the public administration system, in a number of cases accept a narrower interpretation. In this article, we will explore the circumstances that determine this.
Classification of institutions
The main types of state institutions are state, autonomous, and also budgetary. There are three main criteria by which the three mentioned differ from each other. First, there are obligations. Secondly, there are functions. Thirdly, it is the specificity of financial support and cash management. Let's consider the features of each of the criteria.
State institutions classified as state-owned are responsible for their obligations based on the available funds. If they are not enough, then the corresponding responsibilities are assigned to the owner of the organization. A budgetary institution - first of all, it is in such a context that the interpretation of the term can be narrowed - is responsible for the existing obligations with the property that it uses through operational management(including what is acquired through proceeds from business activities), as well as real estate. Autonomous in the aspect of their obligations are responsible for any property, except for real estate (as well as what belongs to the type of "especially valuable").
Also, as we noted above, a budgetary institution, autonomous and state-owned, differ in functions. Let's consider the appropriate specifics of differentiation for each type of organization. State institutions are called upon to perform mainly state and municipal functions, as well as provide services to both individuals and legal entities. In turn, the activities of a budgetary organization, as well as an autonomous one, should be concentrated only on service. State and municipal functions of this type of institution should not be performed.
The third criterion reflects the financial aspect of the work of state organizations. First of all, it can be expressed in the sources of basic funding. In the case of autonomous and budgetary organizations, these are subsidies, and a corresponding budget estimate is provided for state institutions.
Revenues that go to government agencies through independent activities (we will also study this aspect - a little later) are also subject to distribution within the framework of dissimilar rules. In the case of an autonomous or budgetary institution, they go into the independent use of the organization, as for state government agencies, they are transferred to the budget. We also note that budgetary and state institutions can have settlement accounts only in the Federal Treasury, and autonomous ones also in commercial banks.
Nuances of classification
At the same time, as noted by lawyers, in Russian laws there are no legal norms that would establish the criteria by which one should distinguish between the concepts of state "functions" and "services." However, in some legal acts it is still possible to find relevant guidelines. In particular, on the basis of the wording of the Decree of the President of the Russian Federation No. 314 of March 09, 2004, which touches upon the problems of the system of executive bodies of power, it can be assumed that the key difference is whether the implementation of political or administrative powers is present or absent in the organization's activities. Such as, for example, control, licensing, supervision, etc.
Thus, we can interpret the term "budgetary organizations" in two ways. Firstly, such structures can be understood as any state organizations... Secondly, the term "budgetary organizations" can reflect only one of the three types of government agencies. Those that, as a rule, do not include in their activities the exercise of power and are responsible for their obligations only with the property that they have in operational management.
We also note that in some cases the term "budgetary organization" is identified with the concept of "municipal institution". Strictly speaking, there is no particular mistake here. Simply because the activities of this kind of organizations are possible due to funding from the municipal budget, which is an integral part of the national financial management system. That is, it is included in the general budget of the Russian Federation. At the same time, it is not entirely appropriate to identify the term "municipal institution" and "state organization". Why? The fact is that, in accordance with Russian law, the state and municipal authorities are independent.
Thus, the term "budgetary organization" can be used as a synonym for concepts such as "state" or "municipal institution". Or as an independent category - in the context of the classification of state institutions. The terms "state organization" and "municipal institution" should be identified with caution. Only if the relevant context does not imply the likelihood of ambivalent understanding. Of course, all official documents should use terms based on the actual type of organization, as determined by who the founder is. This is always spelled out on paper, in the relevant title deeds.
Government agency or state-owned enterprise?
Above, we said that the term "government agencies" is synonymous with the concept of "budgetary organizations". Examples of structures, at the same time, in which the state participates, can be very different - there are, in particular, state-owned enterprises, state banks. Are they budget organizations? No. are not. Because typically budgetary institutions should be characterized by a combination of the following three features:
- the main profile of the organizations' activities is not related to commercial activities;
- the founder of the structure is the Russian Federation, its constituent entity or a municipal entity;
- the main source of funding for the work of the institution is the budget of the corresponding level.
Thus, there are the terms "state enterprise", "state organization" and "institution". In some cases, of course, they can be considered synonyms, but based on the context, it may be appropriate to define only one of them.
For example, if we are talking about such structures as Sberbank or Rosatom, then it is quite permissible to call them “organizations”, but not “institutions”, since their activities, at least, do not quite correspond to the first and third signs. Moreover, the term "state enterprise" is more suitable for Rosatom, since this structure is employed in the "real sector".
Sberbank's activities are mainly commercial - issuing loans, servicing accounts, as well as Rosatom, which receives proceeds from the implementation of specialized projects, mainly related to the energy sector. Accordingly, the need for budgetary support for each of these organizations is minimal. In turn, such a structure as, for example, the Regional Department of the Social Insurance Fund in the Republic of Bashkortostan is more appropriate to call a "state institution".
What kind of relationship between terms is most fair? It can be assumed that a "government agency" is always an "organization", but extremely rarely an "enterprise". By the way, if the word "budgetary" is used in the name of a structure, then this, one might say, automatically classifies it as an "organization" that is not an enterprise, or, for example, a state corporation.
What other signs can be identified as characteristic of government agencies? You can, in particular, pay attention to the 8th paragraph of Article 161 of the Budget Code of the Russian Federation - it says that a budgetary organization cannot receive loans from banks and other financial structures. In turn, a state-owned company or a state-owned bank, as a rule, can. At the same time, budgetary organizations may well be an independent defendant in court. The fulfillment of the corresponding obligations can be ensured by the limits of budgetary funds, and also provides for the founder. One of the most explicit classification criteria is the geographic referencing of the structure. For example, budgetary and most other settlements are usually referred to as belonging to the respective district or territorial authority. In turn, the name of state-owned enterprises may indicate belonging to any legal form - for example, to a joint-stock company.
Who are the founders?
Who establishes the state budgetary organization? It all depends on the level of functioning of the relevant authorities. As for federal structures, they are established, in fact, by the state itself, that is, the Russian Federation. If we are talking about the regional level, then here the founder is the subject - the region, territory, republic. In the case of municipal structures, it is a settlement. There is a feature that characterizes budgetary and other cities of federal subordination. In them, the municipal unit, as a rule, is not the settlement itself as a whole, but its individual administrative parts - in Moscow, for example, these are districts. It should be noted that a budgetary organization can have only one founder, functioning at a specific level.
Activities of budgetary organizations
What types of activities are usually performed by municipal and state institutions (in this context, all three types)? This is determined, first of all, by the main purpose of their creation. Which, based on the wording of Russian legislation, is the need for the implementation of the powers of power of various bodies. Thus, the activities of a budgetary organization must correspond to the goals that face the structure that established them. Its specific types must be indicated in the Charter of the institution. If, during a departmental or supervisory audit, it turns out that the activities of some institutions do not correspond to the goals of the founder (as well as his powers or profile), then a decision may be made to liquidate these structures or transfer them to another body (or to another level of authority). All these rules are also relevant for municipal structures. In principle, the legislation governing the activities of all budgetary organizations, in a broad sense, is generally quite uniform. In some legal sources, the same norms can be simultaneously directed to those functioning both at the federal, and at the regional or local level.
We also note that a state or municipal budgetary organization can carry out activities that supplement the main one, but differ from it by virtue of typical characteristics. As a rule, we are talking here about entrepreneurial activities. About doing "business", about commercial earnings. Which, by virtue of their characteristics, are really far from the exercise of power and the provision of services to citizens. However, the outside activities in question must be consistent with the goals for which the institution was created. And therefore the types of "business" of budgetary organizations should also be indicated in the corresponding constituent documents.
What kind of entrepreneurial activity can budget organizations be engaged in? Examples may vary. If it is, for example, a school, then entrepreneurial activity can be expressed in the organization of paid courses, printing documents on a printer or photocopying them, selling office supplies.
Financial aspect
(organizations owned by the state, but of a commercial type assume self-sufficiency) of structures, as a rule, are carried out at the expense of the treasury - federal, regional, municipal. Also, cash receipts can appear due to "business" - additional activities, as well as through sponsorship. But, as a rule, the main funding channel - at the appropriate level - is municipal, regional or federal. The management of available funds in relation to the main functional activities of the institution is reflected in a special document - the plan of financial and economic activities. Note that it is needed only for two types of organizations - "autonomous" and "budgetary". For "state-owned" requires the preparation of another document - an estimate of income and expenses. The founder of the organization, in accordance with the provisions of the relevant laws, must establish the procedure for the compilation and provision of such sources.
Taxation
We said above that, despite the fact that state (or municipal) institutions and organizations are budgetary, they can still run a kind of "business". The resulting income, as in the case of the activities of commercial firms, is taxed. By means of what norms does its calculation come about?
As soon as the client of the "commercial profile" who has applied to the institution, or the recipient of the service, makes a payment, the fact of receipt of funds in the current account or in the Federal Treasury is recorded in the budgetary organization.
The current tax legislation of the Russian Federation assumes that an institution must pay several (if applicable, based on the specifics of specific areas of activity) fees existing today from the proceeds. This is primarily about income tax. Regarding it, the object of taxation is the entire amount of proceeds received on the settlement accounts of the organization, reduced, at the same time, by the expenses incurred. The sources of income can be different - we have given several examples above. At the same time, incomes within the framework of budget financing, as well as other kinds of targeted income, primarily sponsorship, are not considered profit. The income tax rate for budgetary organizations is 20%. Payment to the relevant financial and economic system of the constituent entity of the Russian Federation is subject to 18%. 2% is allocated to the federal budget. The reporting periods are the first quarter, six months, and nine months.
Accounting
The next aspect of the activities of state institutions is accounting. Salaries in a budgetary organization, income from "businesses", as well as sponsorship - all this is recorded through accounting mechanisms. The rules and regulations regarding these processes are governed by federal law. The key sources of law here are the Tax Code of the Russian Federation, as well as the Federal Law "On Accounting". What nuances can be noted regarding this area of activity of institutions?
We said above that the property of budgetary organizations is under operational management. Interestingly, according to the law, it is classified in accounting procedures as if it were owned (as is the case with commercial structures). Thus, in the practice of state institutions, as some experts believe, it is possible to observe the case of the realization of property rights outside the institution of property.
State institutions of the autonomous type, as well as budgetary ones, must use in their activities the charts of accounts of accounting, determined by the relevant Orders of the Ministry of Finance. They are different for each type of institution. must use the chart of accounts of budgetary accounting, also normalized by the relevant Order of the Ministry of Finance. Work in a budgetary organization of an accountant, obviously, involves a very high level responsibility.
Income and expenses
What kind of income and expenses can appear in the reporting and accounting documents of government agencies? What is the specificity of their recording in the relevant sources? With regard to budgetary institutions, expenses can be classified only on the following grounds:
- remuneration for labor under employment contracts;
- transfer of contributions to the FIU, FSS, MHIF for employees;
- transfers stipulated by the legislation;
- issuance of travel and other payments to employees;
- payment for goods and services in accordance with contracts of the municipal or state type, as well as estimates.
Other options for spending funds by budgetary organizations are not allowed by law.
It is a non-profit organization. She can provide all kinds of services for the state. assignment. Funding for the activities of the institution is carried out from the funds of the corresponding budget on the basis of estimates.
Non-profit organizations
According to Art. 116-123 Civil Code, the types of such associations differ in:
- The composition of the participants.
- Purposes of creation.
- The method of forming their property.
- Responsibilities of the participants for the existing obligations.
- Business opportunities.
- The composition of the constituent documentation.
- Responsibility to publish reports on the use of property.
An institution formed by the owner to perform socially useful tasks can be one of the forms of a non-profit organization. It can be created by a legal entity or a citizen, RF, region, MO. On the territory of the country in last years private (non-state) educational preschool institutions... They are created by individuals and legal entities and partially compensate for the lack of the required number of municipal preschool educational institutions. Let us consider further what are budgetary institutions.
general characteristics
A territorial or federal state budgetary institution that does not have profit as the main purpose of its work and does not distribute the funds received between the participants. Such an organization can carry out commercial activities corresponding to the purpose for which it was created. A budgetary institution is formed without restrictions on the duration of its work, unless otherwise provided in the constituent documentation (charter).
Formation features
A budgetary institution can be created by the Russian Federation, its constituent entity or MO. State authorities, executive structures of regions or local self-government act as founders. A state budgetary institution may not alienate or otherwise dispose of property that is assigned to it by the owner or acquired at the expense of funds allocated to it. The organization is financed in whole or in part by its owner.
Signs
The territorial (state) budgetary institution has a single owner. It can be:
In the first case, a federal budgetary institution is created. The purpose of the organization's formation is the implementation of socio-cultural, managerial or other socially useful non-commercial functions. A budgetary institution is responsible for its own obligations with the funds at its disposal. In case of insufficient volume of sources, subsidiary liability is imposed on the owner of the property. The charter acts as the constituent document of the organization. The enterprise is obliged to publish reports on the use of the property entrusted to it every year. The main financial plan is the estimate of expenses and income.
conclusions
Based on the above signs, it can be noted that a budgetary institution:
- Cannot be created by cooperatives, joint stock companies and other business entities.
- Formed for non-commercial purposes. However, the fact that the main activity is not carried out to extract profit and distribute the funds received between the founders does not act as a ban on the provision of paid services. An organization can engage in entrepreneurship if it meets the goals set.
- An instructive income from the provision of paid services should direct funds, in agreement with the main manager, exclusively for the development and expansion of the activities for which it was created.
- Possesses property formed from material values, entrusted to him by the owner, as well as acquired by the organization itself. A budgetary institution carrying out operational management uses and owns objects within the framework specified in the legislation, and in accordance with the purposes for which it was created. Unless otherwise specified in regulatory enactments, the organization disposes of the property with the consent of the owner.
- Before the beginning of the reporting year, it is obliged to draw up an estimate of expenses / income, and at the end of the period - a report on its implementation.
Features of financing
As it was said above, funds for maintenance of activities come from the corresponding budget. It depends on the level at which the organization is created. For example, a municipal budgetary institution is financed by a local fund. However, when considering this issue, one nuance should be taken into account. By itself, the receipt of such funds does not yet indicate that the institution is budgetary. Financing from such funds is provided for other organizations, including commercial ones. It is carried out in different forms... For example, it can be the purchase of products to meet state (territorial) needs, the provision of subsidies, grants, subventions and others. 
Requirements and control
The considered non-profit organizations provide a wide range of various public benefit services and perform functions that are not paid for by consumers, but are financed from appropriate funds on a non-repayable basis. For example, a state budgetary institution of health care, culture, sports, etc. operates according to this scheme. Such a model of activity, on the one hand, weakens control over the quality of functions carried out by the organization, and on the other, over the efficiency of using the funds received. The pricing of services is mainly carried out using a directive method. This takes into account not only the real amount of costs, but also the possibilities of the budgetary fund. Thus, the financial condition of the organizations under consideration, settlements with creditors and debtors to a significant extent depend not so much on the quality and quantity of services, but on the completeness and timeliness of the allocation of funds. The income that the municipal budgetary institution receives from the sale of its services must be spent and distributed in accordance with the requirements of the legislation. This fact negatively affects the flexibility of economic management, the ability to carry out operational maneuvering in a rapidly changing economic environment. It should be borne in mind that only with a combination of all of the above signs can we say that the organization is a budgetary institution.
Classification
Among the main types of budgetary organizations, the following should be highlighted:
Organizations can be classified according to various criteria. Depending on the functions performed (that is, by the nature of their activities), state institutions are distinguished, financed in accordance with the sections of the budget classification. Among them:
- Local self-government and public administration. This system, in particular, includes the Ministry of Defense, the Accounts Chamber, the Ministry of Finance, etc.
- Judicial bodies (Constitutional Court, Supreme Arbitration Court, Supreme Court, instances of general jurisdiction).
- Representative offices and embassies operating abroad.
Depending on the sources of funding, institutions are allocated that receive funds from the federal, regional or local budgets. As mentioned above, organizations can carry out entrepreneurial activities. For example, a higher state budgetary educational institution has the right to provide paid services for training students by correspondence. Depending on the sources of income generation, organizations are thus distinguished:
- Providing services to legal entities and citizens for a fee.
- Those carrying out activities are free. For example, budgetary general education institutions are mostly free of charge.
Additional services
Budgetary institutions of education, culture, sports, and so on, provide socially useful services, acting as their main activity. She, in turn, is required to be indicated in the constituent documentation. Their activities are carried out according to a task from which they cannot refuse. Funding for the work is done through the provision of subsidies. This income relates to earmarked funds not included in the income tax base. In addition to a certain task, in the cases provided for in the Federal Law, within the framework of the task, the organization can provide services, perform work corresponding to its main activity, for a fee on the same terms for everyone. So, a budgetary health care institution can carry out certain medical procedures, charging money for them from patients. The organization can also carry out other, in addition to the main, types of activities only insofar as this will act as a method of achieving the goals for which it was formed. In this case, the key condition is the indication of additional services in the constituent documentation. Other, in addition to the main, types of activities, for example, can be carried out by a budgetary professional educational institution by introducing subsidiary paid courses into the program. 
Taxation
The profit received from additional paid activities, as well as the property acquired through it, goes to the independent disposal of the organization. This provision is established in Art. 298, clause 3 of the Civil Code. A budgetary educational institution that receives income from paid services must make deductions from profits in the manner prescribed by law. They are required to make only advance quarterly payments for the specified tax. In accordance with the established procedure, VAT is paid on paid services provided, including rent. A budgetary educational institution, like others, deducts a fee for the use of the name "RF" in the registration of constituent documents, land tax and property tax.
Restrictions
A state budgetary educational institution, as well as others that provide socially useful additional paid services, cannot use the simplified special taxation regime. This prohibition is established by Art. 346.12, p. 3, p. 17 NK. Also, organizations do not pay UST. This provision is provided for in Art. 346.2, p. 6, p. 4 NK.
Autonomous organizations
They are also classified as non-profit. Autonomous institutions are those that are created by the region, the Russian Federation or the Moscow region to provide services / perform work in order to implement the powers of state and local government bodies provided for in the legislation in the following areas:
Features of the disposal of property
An autonomous institution is not entitled to carry out any actions with immovable objects and especially valuable movable objects without the consent of the owner. The rest of the property that the organization has on the right of operational management, it can dispose of at its own discretion, unless otherwise provided in the legislation. At the same time, an autonomous institution may, with the consent of the owner, contribute immovable objects, especially valuable movable objects to the joint (authorized) capital of other legal entities. The exceptions are objects of the cultural and historical heritage of the Russian Federation, materials included in the Museum, Archival and National Library Collections of Russia. The procedure according to which the property of the institution belongs to the most valuable is approved by the Government.
Changing the type of organization
This procedure is carried out by decision of the executive state body of the corresponding level:
- For federal institutions such an institution is the Government.
- For regional organizations - the supreme executive body of state power of a constituent entity of the Russian Federation.
- For municipal institutions - the local administration or the administration of the MO.
This procedure is enshrined in the Federal Law No. 83, Art. 6, clauses 6 and 10. Changing the type of territorial or state budgetary institution is not considered as its reorganization. When an appropriate decision is made, adjustments are made to the constituent documents. As conceived by the lawmakers, the procedure for transferring a budgetary institution to another type should include a minimum amount of organizational measures related to status changes (re-registration of the right to a land plot, re-allocation of property for management, etc.). The Government of the Russian Federation adopted an Order approving guidelines... They should be used in determining the criteria for the transfer of a budgetary institution to another type in accordance with the specifics of its activities. In addition, recommendations were approved regarding amendments to labor contracts with the heads of organizations. To bring the title documents of budgetary institutions in line with the adopted requirements of the law, a transitional period was determined. It was installed for a year and a half - from January 1, 2011 to July 1, 2012. 
Conclusion
The main unifying feature for all budgetary institutions is the fact that only the Russian Federation, its constituent entity or MO can act as their founder. This provision is established in Federal Law 83 and Federal Law No. 174. The second essential common feature is the list of those types of activities that a budgetary institution has the right to carry out in accordance with the goals for which it was created. This list must be included in the charter of the organization. In addition, the unifying feature of institutions of this type are restrictions on the disposal of property. Due to the fact that funding is largely carried out through subsidies, the creation of organizations must have economic justification and practical feasibility. Any budgetary institution is obliged to report on the management of property entrusted to it annually.
A public institution is a non-commercial type organization that is formed by the owner with the aim of implementing a variety of non-commercial tasks for the common good and development of citizens. Tasks can be managerial, cultural, educational, or other non-commercial in nature. The sources of financing are the owner - in part or in full.
Municipal institutions perform similar functions and tasks, but are formed by state municipalities.
Such an institution can be formed by:
- Entity;
- Individual;
- The Russian Federation or its subject;
- Municipality.
State and municipal organizations are divided into types:
- State-owned;
- Budgetary;
- Autonomous.
The activities of an autonomous institution differ from the first two types and have their own characteristics. Such an entity is liable for obligations with all the property that is assigned to it, except for real estate. The activities of budgetary and state organizations are aimed at achieving the goals set when creating these structures.
The main activities of budgetary and state institutions
State and budgetary institutions are created with a specific purpose - it is the basis of their activities throughout the entire period of operation. The full range of activities that these organizations can carry out is set out in the constituent documents of the organization, drawn up at the stage of the establishment of institutions.
The peculiarity of state institutions is that financing is carried out by the owner. According to the law, government agencies are non-profit structures that act to achieve goals aimed at satisfying the common good of citizens.
Non-profit government organizations are created to implement tasks in the field of:
- Science;
- Sports;
- Education;
- Culture;
- Social protection;
- Employment of the population;
- In other areas.
The goals and objectives, the constituent documents of a state institution are approved by the authorized body, which gives the organization a start for the implementation of activities aimed at performing certain functions.
As part of its existence, an institution can provide services, perform work for a fixed fee - these powers are approved by the authorized body. All types of services must relate to the activities that the organization performs, according to the constituent documents.
The state body receives in operational management certain property, which is used to implement the plans of this organization and contributes to the performance of the functions set forth in the constituent documents.
The concept of a budgetary institution, its property, financial security, income-generating activities
A budgetary institution is a non-profit organization that is created by the state or its subjects for the implementation of certain goals aimed at meeting the public good, the non-commercial needs of the population. These organizations can work in the field of education, health care, employment, physical culture and sports, social protection and other areas stipulated by law.
The tasks and functions of the institutions are approved by the authorized authorities, which empower the organization with the rights and responsibilities. Functions and goals are enshrined in the constituent documents.
A budgetary institution has the authority, within the framework of the law, to perform certain works and services for a fixed fee established by the authorized body. Works and services should be within the framework of activities that are fundamental for the organization. A budgetary organization has property, which it uses to achieve its goals, and receives it for operational management.
The organization does not have the right to dispose of valuable property, this is in the authority of the founder of this organization. Big deals are also performed only with the consent of the founder.
Features of financial support - carried out in the form of subsidies from a certain budget of the entire budgetary system the state. Accounts are created to carry out financial transactions.
The concept of a state institution, its financial support, property, rights, obligation
A state institution is called an institution that is state (municipal) and is formed to provide services, carry out work, in order to implement the tasks and powers of public authorities. This organization does not have the right to dispose of property that is in use for the implementation of the assigned functions. All transactions with property are carried out on the basis of the consent of the owner.
According to the constituent documents, an institution of this type can engage in activities that generate income. But he has no right to take out loans or buy securities.
Financing of the state organization - on the basis of budget estimates from the state budget. Subsidies and budget loans are not provided. The obligations for which the public authority is responsible are set out and enshrined in the provisions of laws and regulations Russian Federation.
The difference between a budgetary institution and a public institution
The differences between these organizations lie in the peculiarities of their legal status, rights and obligations assigned to these organizations by law.
A treasury organization, unlike a budgetary one, does not have any rights to dispose of the property transferred to it for the performance of functions, without the consent of the founder.
The concept, legal status and activities of an autonomous institution
An autonomous institution is a non-profit organization that is created for the implementation of works and services for the implementation of the powers of public authorities.
These bodies are formed by municipalities, the Russian Federation or its subjects. Fields of activity: science and education, culture, sports, employment, health care and other areas provided by law.
It is established from an existing state institution or created in the form of a new entity. The property that serves as the basis for the formation of an autonomous institution is in federal ownership. The property of an autonomous institution is transferred to it by the government for the implementation of its goals.
The main document is the Charter, which is approved by the founder.
The document records the following features of the activity:
- Name.
- Place of registration.
- The objectives of the activity.
- Subject of activity.
- The list of types of work that are in the powers of the autonomous education.
- Branches and representative offices.
- Competence and authority.
- Organization structure.
Questions that can be stated in the Charter relate to the powers of the bodies of this organization, the structure and characteristics of the types of activities. The property of an autonomous institution used for the implementation of the goals set in the Charter can also be stated.
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municipal institution
Good evening! is the State Budgetary Professional Educational Institution "Leningrad Regional College of Culture and Art" a municipal institution?
Elena 03/16/2019 20:38
Good day! State budgetary professional educational institution "Leningrad Regional College of Culture and Art" is a municipal institution. State and municipal institutions are institutions created by the Russian Federation, a constituent entity of the Russian Federation and a municipal formation. Federal Law of 12.01.1996 N 7-FZ (as amended on 29.07.2018) "On Non-Profit Organizations" (as amended and supplemented, entered into force on 01.01.2019)Article 9.1. State, municipal institutions. The concept of state and municipal institutions, their types. A public institution is a non-commercial type organization that is formed by the owner with the aim of implementing a variety of non-commercial tasks for the common good and development of citizens. Tasks can be managerial, cultural, educational, or other non-commercial in nature. The sources of financing are the owner - in part or in full. Municipal institutions perform similar functions and tasks, but are formed by state municipalities. "Civil Code of the Russian Federation (Part One)" dated 30.11.1994 N 51-FZ (as amended on 03.08.2018) (as amended and supplemented, entered into force on 01.01.2019) of the Civil Code of the Russian Federation Article 123.22. Government agency and municipal agency.
Dubrovina Svetlana Borisovna 22.03.2019 11:28
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I agree with my colleague.
Zakharova Elena Alexandrovna 23.03.2019 09:00
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Compensation for livestock educators.
From what period is a kindergarten teacher eligible for reimbursement of utility bills? From the moment of filing an application with the mfc or from the period of the start of work in the rural kindergarten? I live in the village of the Rostov region
Maria 02/25/2019 18:55
Dubrovina Svetlana Borisovna 12.03.2019 08:26
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I agree with my colleague.
Zakharova Elena Alexandrovna 13.03.2019 10:00
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Fundraising ... from parents
In a municipal state-owned preschool educational institution, it is carried out with the approval of the parent committee. fees for the purchase of beds, bed linen, various accessories, etc. Does the state-owned enterprise not provide for such expenses ?? Thanks..
Lyudmila 01/18/2019 07:50 AM
Good day! Contact Department of the FSB of Russia for the Murmansk regionAddress:Telephone:+7 8152 45‑40-76, +7 8152 47‑70-75 Site:fsb.ruOpen:Mon-Fri 9: 00-19: 00, break 13: 00-14: 45
Dubrovina Svetlana Borisovna 14.02.2019 09:30
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I agree with my colleague.
Zakharova Elena Alexandrovna 15.02.2019 11:00
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Autonomous institution
Municipal autonomous institution Directorate of culture of youth policy and dispute is the authority?
Vlad 12/14/2018 14:35
Hello!
Federal Law of 12.01.1996 N 7-FZ (revised from 29.07.2018) "On non-profit organizations" Article 2. Non-profit organization 1. A non-profit organization is an organization that does not have profit as the main goal of its activities and does not distribute the profit received between participants 2. Non-profit organizations can be created to achieve social, charitable, cultural, educational, scientific and managerial goals, in order to protect the health of citizens, develop physical culture and sports, meet the spiritual and other intangible needs of citizens, protect the rights, legitimate interests of citizens and organizations, resolve disputes and conflicts, the provision of legal assistance, as well as for other purposes aimed at achieving public goods 2.1. Socially oriented non-profit organizations are non-profit organizations created in the forms provided for by this Federal Law (with the exception of state corporations, state companies, public associations that are political parties) and carrying out activities aimed at solving social problems, developing civil society in the Russian Federation, as well as types of activities provided for by Article 31.1 of this Federal Law. (Clause 2.1 was introduced by Federal Law No. 40-FZ, dated 05.04.2010) 2.2. A non-profit organization - a provider of socially useful services is understood as a socially oriented non-profit organization that has been providing publicly useful services of adequate quality for one year or more, is not a non-profit organization performing the functions of a foreign agent, and has no debts in taxes and fees, other stipulated by law Compulsory payments of the Russian Federation. (Clause 2.2 was introduced by the Federal Law of 03.07.2016 N 287-FZ) 3. Non-profit organizations can be created in the form of public or religious organizations(associations), communities of indigenous peoples of the Russian Federation, Cossack societies, non-profit partnerships, institutions, autonomous non-profit organizations, social, charitable and other foundations, associations and unions, as well as in other forms provided for by federal laws.
(as amended by Federal Laws dated 01.12.2007N 300-FZ, dated 03.06.2009N 107-FZ)
(see text in previous edition) 4. In this Federal Law, a foreign non-profit non-governmental organization means an organization that does not have profit as the main goal of its activities and does not distribute the received profit among the participants, created outside the territory of the Russian Federation in accordance with the legislation of a foreign state, the founders (participants) of which are not government bodies.
(Clause 4 was introduced by the Federal Law of 10.01.2006 N 18-FZ) 5. A foreign non-profit non-governmental organization carries out its activities on the territory of the Russian Federation through its structural subdivisions - branches, branches and representative offices. A structural subdivision - a branch of a foreign non-commercial non-governmental organization is recognized as a form of a non-profit organization and is subject to state registration in the manner prescribed by Article 13.1 of this Federal Law. Structural subdivisions - branches and representative offices of foreign non-profit non-governmental organizations acquire legal capacity on the territory of the Russian Federation from the date of entry into the register of branches and representative offices of international organizations and foreign non-commercial non-governmental organizations information about the corresponding structural subdivision in the manner prescribed by Article 13.2 of this Federal Law.
(Clause 5 was introduced by the Federal Law of 10.01.2006 N 18-FZ) ConsultantPlus: note.
On identifying the constitutional and legal meaning of interrelated provisions 6 tbsp. 2, para. 2 p. 7 art. 32 of this document and. 6 tbsp. 29FZ of 05/19/1995 N 82-FZ see Resolution of the RF KS of 04/08/2014 N 10-P 6. In this Federal Law, a non-profit organization performing the functions of a foreign agent means a Russian non-profit organization that receives funds and other property from foreign states, their state bodies, international and foreign organizations, foreign citizens, stateless persons or persons authorized by them. and (or) from Russian legal entities that receive funds and other property from these sources (with the exception of open joint stock companies with state participation and their subsidiaries) (hereinafter - foreign sources), and which participates, including in the interests of foreign sources , v political activities, carried out on the territory of the Russian Federation. Non-profit organization, with the exception of political party, is recognized as participating in political activities carried out on the territory of the Russian Federation if, regardless of the goals and objectives specified in its constituent documents, it carries out activities in the field of state building, protection of the foundations of the constitutional system of the Russian Federation, the federal structure of the Russian Federation, protection of sovereignty and ensuring territorial integrity of the Russian Federation, ensuring the rule of law, law and order, state and public security, national defense, foreign policy, socio-economic and national development of the Russian Federation, development political system, the activities of state bodies, local self-government bodies, legislative regulation of human and civil rights and freedoms in order to influence the development and implementation of state policy, the formation of state bodies, local self-government bodies, their decisions and actions. This activity is carried out in the following forms: participation in the organization and conduct of public events in the form of meetings, rallies, demonstrations, processions or picketing or in various combinations of these forms, the organization and conduct of public debates, discussions, speeches; participation in activities aimed at obtaining a certain result in elections, referendums, in observation for the conduct of elections, referendums, the formation of election commissions, referendum commissions, in the activities of political parties; public appeals to state bodies, local self-government bodies, their officials, as well as other actions that affect the figure the strength of these bodies, including those aimed at the adoption, amendment, abolition of laws or other regulatory legal acts; dissemination, including using modern information technologies, opinions on decisions made by state bodies and their policies; the formation of socio-political views and beliefs , including by conducting surveys public opinion and the publication of their results or other sociological research; involvement of citizens, including minors, in these activities;financing of these activities.Political activity does not include activities in the field of science, culture, art, health care, prevention and protection of the health of citizens, social services, social support and protection of citizens, protection of motherhood and childhood, social support for disabled people, propaganda healthy way life, physical education and sports, protection of flora and fauna, charitable activities. We invite you to our office for a consultation, where our specialists will answer all your questions in more detail. For a 50 percent discount on a consultation - Promo code - "MIP"
Kokhanov Nikolay Igorevich 14.12.2018 18:40
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Vlad 12/14/2018 16:08
That is, they are not authorities?
Hello, yes.
Dmitry Malov 14.12.2018 19:14
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Yes that's right.
Dubrovina Svetlana Borisovna 15.12.2018 10:00
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Municipal Autonomous Institution
Could it be individual co-founder of a municipal autonomous institution (at the settlement level)? Thanks!
Nikolaev Alexey Petrovich 19.11.2018 05:18
Good day! According to Art. 123.21 of the Civil Code of the Russian Federation, the founder is the owner of the property of the institution he created. For property assigned by the owner to the institution and acquired by the institution on other grounds, it acquires the right of operational management in accordance with this The Code ... We invite you to our office for a consultation, where our specialists will answer all your questions in more detail. For a 50 percent discount on a consultation - Promo code - "MIP".
Leonov Vladislav Yurievich 19.11.2018 10:32
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Check out this article.
Kutenkov Viktor Valerievich 20.11.2018 17:15
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Is the state budgetary institution an institution of city significance?
Igor 10.10.2018 14:29
Dmitry Malov 10.10.2018 14:45
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I agree with my colleague.
Dubrovina Svetlana Borisovna 11.10.2018 10:00
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Housing and communal services
Hello. According to: PP №97. To approve the attached: federal standards for payment of residential premises and utilities on average in the Russian Federation for 2016 - 2018, which are applied in order to determine the amount of interbudgetary transfers allocated from the federal budget to the budgets of the constituent entities of the Russian Federation, including for the provision of financial assistance to pay for residential premises and utilities; Does this mean that the state pays for utilities? I know that it (Item No. 97) has been canceled.
Alexander 09/23/2018 01:51
Fedorova Lyubov Petrovna 23.09.2018 11:38
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I agree with my colleague.
Dubrovina Svetlana Borisovna 24.09.2018 08:00
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Effective contract in a state treasury institution
Hello. Tell me, please, is a state treasury institution obliged to switch to an effective contract? Thanks.
Christina 09/20/2018 10:50
Good day! The use of effective contracts is mandatory for employers who are state or municipal institutions.According to Art. 123.22 of the Civil Code of the Russian Federation, a state or municipal institution can be a state, budgetary or autonomous institution. That. yes, you need to switch to an effective contract.
Dubrovina Svetlana Borisovna 27.09.2018 08:49
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Yes, it really must
Zakharova Elena Alexandrovna 28.09.2018 14:30
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Transformation of a municipal government institution into a joint-stock company
Good day! Prompt Municipal government institution can be transformed into a joint stock company?
Svetlana 07/05/2018 08:55
Good day! Yes, maybe through privatization. In accordance with paragraphs. 1 p. 1 of Art. 13 178-FZ transformation of a unitary enterprise into a joint-stock company (JSC) is one of the ways to privatize state and municipal property. Thus, the privatization of a unitary enterprise in this way is the creation business society(in particular, JSC) through the transformation of a unitary enterprise.
Dmitry Malov 13.08.2018 14:34
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That's right, I agree with my colleague
Dubrovina Svetlana Borisovna 14.08.2018 08:00
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please tell me who should draw up sick leaves of teachers for payment, the principal of the school or the accounting department if we have it centralized
who should do this if the school does not have an accountant but there is a centralized accounting department of the district
Mariet 12/23/2017 12:50 PM
Hello Marinet! Sick leave, must be drawn up by your employer i.e. separate orders (decree) are responsible for this procedure... In your case, this is most likely accounting.
Dubrovina Svetlana Borisovna 26.12.2017 12:37
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Also the following articles will be useful to you.
- Basic provisions on an autonomous non-profit organization
Budget estimate
Budget estimate - a document that establishes, in accordance with the classification of expenditures, the limits of budgetary obligations (LBO) of budgetary institutions (Article 6 of the BC RF).
A budgetary institution carries out operations with budgetary funds in accordance with the budget estimate (Article 161 BC
RF) Article 221 of the RF BC:
The indicators of the budget estimates must correspond to those communicated to the budgetary institution of the LBO.
PRINCIPAL NOVEL Federal Law No. 63-FZ - Exclusion from the budget estimate of income.
The budget estimate is drawn up, approved and maintained in the manner determined by the GRBS in accordance with the general requirements,
established by the Ministry of Finance of the Russian Federation.
ORDER of the Ministry of Finance of the Russian Federation of November 20, 2007 N 112n "ON GENERAL REQUIREMENTS TO THE ORDER OF COMPOSITION, APPROVAL AND MAINTENANCE OF BUDGET ESTIMATES OF BUDGETARY INSTITUTIONS"
"On approval of the Procedure for drawing up, approving and maintaining budget estimates of federal budgetary institutions under the jurisdiction of Rosobrazovanie"
Legal regime of a personal account
A budgetary institution carries out operations with budgetary funds through personal accounts opened for it in the relevant financial authorities (Article 160 of the RF BC).
Accounting for budget execution operations is carried out on personal accounts opened with the relevant financial authorities (Article 220.1 of the RF BC)
ORDER of the Ministry of Finance of the Russian Federation of September 1, 2008 N 88n "ON THE PROCEDURE OF FEDERAL BUDGETARY INSTITUTIONS OF OPERATIONS WITH FUNDS OBTAINED FROM INCOME-GENERATING ACTIVITIES"
Budgetary Commitment Limit
LBO - the amount of rights in monetary terms for the adoption by a budgetary institution of budgetary obligations and their fulfillment in the current financial year (Article 6 of the BC RF)
Financing Limits - Payment Amount monetary obligations(Article 226.1 of the RF BC)
Legal regime of rent
Rent is the income of the corresponding budget.
Articles 41, 42 of the Budget Code of the Russian Federation, Article 5 of the Federal Law No. 63-FZ
Income from the provision of paid services of budgetary institutions
Revenues from the provision of paid services of budgetary institutions - revenues of the corresponding budget (paragraph 3 of Article 41 of the BC RF)
First transition period
Article 5 of the Federal Law No. 63-ФЗ
Federal budgetary institutions:
11. Until the day the federal law comes into force:
1) income from the lease of property that is in federal ownership and transferred for operational management to federal budgetary institutions of culture and art, health care, science, education, as well as archival institutions, are reflected in the personal accounts of these institutions, opened with the Federal Treasury, and are sent to content and development of their material and technical base in excess of budgetary allocations provided for by the departmental structure of federal budget expenditures;
2) the procedure for the use of income from the lease of property in state ownership of the constituent entity of the Russian Federation and in municipal ownership and transferred to operational management
budgetary institutions of the constituent entities of the Russian Federation (municipal budgetary institutions) culture and art, health care, science, education, as well as archival institutions, is established, respectively, by the law of the subject of the Russian Federation and the municipal legal act of the representative body of the municipal formation;
3) a budgetary institution, on the basis of the law (decision) on the budget, has the right to use the funds received from the provision of paid services, gratuitous receipts from individuals and legal entities, international organizations and foreign governments, including voluntary donations, and funds from other income from activities on the basis of a document (general permit) of the main manager (manager) of budgetary funds, which indicates the sources of education and directions of use of these funds and the regulatory legal acts of the Russian Federation and constituent entities of the Russian Federation (municipal legal acts) establishing them, the provisions of the charter of a budgetary institution, as well as civil contracts providing for reimbursement by tenants of expenses for the maintenance of leased property;
First transition period
4) the budgetary institution carries out operations with the indicated funds in the manner established by the financial body in accordance with the estimate of income and expenses for income-generating activities, which is subject to submission to the body that opens and maintains the personal account of the budgetary institution;
5) the conclusion and payment of contracts by a budgetary institution are made in accordance with estimates of income and expenses for income-generating activities;
8) to reflect transactions with income received from entrepreneurial and other income-generating activities, the following group and its subgroups of budget incomes, which are the same for the budgets of the budgetary system of the Russian Federation, are applied:
Doh odes from entrepreneurial and other income-generating activities:
property income from entrepreneurial and other income-generating activities;
market sales of goods and services;
gratuitous receipts from entrepreneurial and other income-generating activities;
targeted deductions from state and municipal lotteries.
Features of the use of income of federal budgetary institutions from income-generating activities in 2010
FEDERAL LAW of December 2, 2009 N 308-FZ "ON THE FEDERAL BUDGET FOR 2010 AND FOR THE PLANNED PERIOD OF 2011 AND 2012"
Article 6. Features of the use of funds received by federal budgetary institutions
1. Funds in the currency of the Russian Federation received by federal budgetary institutions from income-generating activities are accounted for in personal accounts opened by them in the territorial bodies of the Federal Treasury, and are spent by federal budgetary institutions in accordance with with general permits(permits) issued by the main managers (managers) of federal budget funds in the manner established by the Ministry of Finance of the Russian Federation, and estimates of income and expenses for income-generating activities, approved in the manner determined by the main managers of federal budget funds, within the limits of the balances on their personal accounts, unless otherwise provided by this Federal Law.
Funds received from income-generating activities cannot be directed by federal budgetary institutions to create other organizations, purchase valuable papers and placed on deposits with credit institutions, except for cases established by federal laws.
Acceptance of budgetary commitments by concluding government contracts
PERFORMANCE OF WORKS, PROVISION OF SERVICES FOR STATE AND MUNICIPAL NEEDS "
Article 4. State customers and municipal customers
1. Government customers, municipal customers (hereinafter also referred to as customers) may be
respectively, state bodies (including state authorities), state administration bodies extrabudgetary funds, local governments, and budgetary institutions,
other recipients of funds from the federal budget, budgets of constituent entities of the Russian Federation or local budgets when placing orders for the supply of goods, performance of work, provision of services at the expense of budgetary funds and extrabudgetary funding sources.
Alexander Zhukov, Chief Legal Officer, FGU Ivanoselles.
The problem of rational and legal use of property is relevant for any organization. For budgetary institutions, this problem is far from the last, since the legal regime for the use of property can be different depending on the grounds and sources of obtaining funds and acquiring property. On what right to own the acquired property, how to dispose of it? Questions, the answers to which are extremely important for budgetary institutions in the process of solving economic problems.
Profitable activity
The institution in relation to the property assigned to it and the property acquired at the expense of the funds allocated to it according to the estimate, exercises the right of operational management (Article 296, Clause 1 of Article 298 of the Civil Code of the Russian Federation).
At the same time, the institution is legally given the opportunity to carry out income-generating activities with the consent of the founder. The income received from such activities, and the property acquired at the expense of these incomes, go to its independent disposal (clause 2 of article 298 of the Civil Code of the Russian Federation).
The opportunity for a budgetary institution to carry out income-generating activities is also provided for in paragraph 3 of Art. 50 of the Civil Code of the Russian Federation, clause 2 of Art. 42, paragraph 3 of Art. 161, paragraph 1 of Art. 232, paragraphs 4 and 6 of Art. 254 of the Budget Code of the Russian Federation, as well as in a number of other regulations, including laws on the federal budget approved annually.
In the above articles of the Budget Code of the Russian Federation (BC RF), these activities are defined as entrepreneurial and other income-generating activities.
If the institution's funds received from the activities permitted to it are equated to additional budgetary funding on behalf of the owner (see, for example, Article 28 of the Law "On the Federal Budget for 2004" of December 23, 2003 N 186-FZ), then in spending these funds, the institution is not formally independent and the regime of paragraph 2 of Art. 298 of the Civil Code of the Russian Federation does not apply to it. According to the current legislation, a budgetary institution is independent only in spending funds received from extra-budgetary sources (clause 6 of article 161 of the RF BC).
If the funds received do not relate to budgetary funding, the institution, in accordance with Art. 161 of the RF BC and Art. 298 of the Civil Code of the Russian Federation independently at their disposal.
In this regard, questions arise related to the nature of the institution's rights to independently dispose of funds received from non-budgetary sources and property acquired with these funds:
- What is the legal regime for the funds earned by the institution and the property acquired on them?
- to what extent is the institution allowed to independently dispose of them?
- who is the owner of this property?
Ownership or other right?
In accordance with paragraph 2 of Art. 48 of the Civil Code of the Russian Federation, institutions are classified as legal entities, to the property of which their founders have the right of ownership. According to Art. 128, 130 of the Civil Code of the Russian Federation, monetary funds are a thing and are recognized as movable property, the ownership of which also has the founder.
At the same time, there are attempts to secure ownership of certain types of income and property for individual institutions (see, for example, clause 7 of article 39, clause 1 of article 44 of the Law "On Education"). Most often, they refer to clause 3 of Art. 120 of the Civil Code of the Russian Federation, according to which the peculiarities of the legal status of certain types of state and other institutions are determined by laws and other legal acts. But note that these laws and legal acts, regulating property issues, should not contradict the Civil Code of the Russian Federation (Article 3 of the Civil Code of the Russian Federation), which, in turn, does not contain provisions on the ownership of institutions, but directly indicates the opposite (Art. 213, 214 of the Civil Code of the Russian Federation, etc.). Consequently, the property cannot be owned by the institution.
Since the institution is often only partially financed by the owner (clause 1 of article 120 of the Civil Code of the Russian Federation), it, with the consent of this owner, is sometimes forced to engage in activities unusual for him, namely, to seek additional funds to carry out direct statutory functions in accordance with the owner's tasks.
As has been repeatedly noted in the legal literature, it would be fair to assume that for the money earned in this way and the property acquired on it, the institution should receive additional property rights. And the law, in principle, implies this. According to Art. 298 of the Civil Code of the Russian Federation, the property of the institution acquired through additional income, as well as the additional income themselves, are recorded on a separate balance sheet in order to separate this property from the property assigned to the institution by the owner or acquired at the expense of funds allocated to the institution according to the estimate. And also, probably, in order to separate different legal regimes for the disposal of property acquired on different grounds.
With funds received from non-budgetary sources, in terms of their independent disposal, it is somewhat easier for the institution. In order to promptly solve specific problems, the institution, taking into account its needs, independently plans the distribution of these funds according to the subject items of the economic classification codes within the framework of its income and expense estimates. And then, in the manner established by the main manager of funds, the estimate is adjusted if necessary.
As for the property acquired at the expense of extra-budgetary funds, the question of the limits of independent disposal of this property is of serious importance for an institution when it participates in civil circulation. What to do, for example, with the collateral? The law (Art. 335 of the Civil Code of the Russian Federation) permits only the owner of a thing to be a pledger or a person who has the right of economic management to the thing.
New property rights
Supporters of one position consider the regime of disposal of property acquired at the expense of extra-budgetary funds as an independent property right that does not fit either into the framework of the right of operational management, or into the framework of the right of economic management<*>.
<*>Civil law / Ed. A.P. Sergeeva, Yu.K. Tolstoy. M., 2002.T. 1.P. 488 - 490.
In article 216 of the Civil Code of the Russian Federation, the list of property rights is given with the mark "in particular", that is, in addition to the above, it implies the presence of other types of property rights established by law, one of which, in the opinion of the supporters of this version, is the institution's right to dispose of property obtained in the result of economic activity.
Meanwhile, nowhere is the content of this right disclosed in the Civil Code of the Russian Federation. In addition, Art. 298 of the Civil Code of the Russian Federation, which stipulates the possibility of independent disposal of property, is placed in Chapter 19 of the Civil Code of the Russian Federation "The right of economic management, the right of operational management" and does not contain other property rights.
The list of property rights, as rightly noted in the legal literature, cannot include rights, the content of which is not directly disclosed by law<*>.
<*>Civil law / Ed. E.A. Sukhanov. M., 2003.T. 1.S. 607-608.
If we assume that an institution can have separate property on the right of independent disposal and, accordingly, answer them for its obligations, then the question arises as to how this is consistent with paragraph 1 of Art. 48 of the Civil Code of the Russian Federation, which states that legal entity an organization is recognized that has 1) ownership, 2) economic management or 3) operational management of separate property and is responsible for its obligations with this property.
As you can see, there is no other property right here.
Consequently, the position in which the right to independently dispose of property is considered as a separate property right seems less reasoned, albeit logical.
The right to economic management
Supporters of a different position consider the right of an institution to independently dispose of property as the right closest to the right of economic management.
Earlier in the Fundamentals of Civil Legislation of the USSR and the republics (approved by the USSR Armed Forces of 05/31/91 N 2211-I), in clause 2 of Art. 48, it was expressly stated that the income and property received from the permitted entrepreneurial activity belong to the institution on the right of full economic control.
Due to the absence in current legislation of a similar formulation, most authors do not call the right under consideration directly the right of economic management and do not try to fully extend the norms of the legal status of the right of economic management to the activities of an institution for the independent disposal of property, but only indicate the similarity with it.
In addition, we note that according to the wording of Art. 294 of the Civil Code of the Russian Federation, the subject of the law of economic management can only be a state (with the exception of a state-owned) or municipal unitary enterprise, but not an institution. In addition, according to paragraph 1 of Art. 295 of the Civil Code of the Russian Federation, the owner of an enterprise whose property is under economic control has the right to receive part of the profit from the use of this property. But, as we know, institutions, as well as other non-profit organizations, cannot distribute the profits received between the participants (clause 1 of article 50 of the Civil Code of the Russian Federation).
We also note that if, in accordance with the right of economic management to dispose of immovable property, the consent of the owner is required (clause 2 of Art. 295 of the Civil Code of the Russian Federation), then this is no longer an independent order in the sense of clause 2 of Art. 298 of the Civil Code of the Russian Federation.
And therefore, as it is fairly and cautiously noted, the right to independently dispose of income and property is only similar to the right of economic management and, therefore, is not in full measure.
The right of operational management
From another position, expressed in the legal literature, the right to independent disposal of property is considered as another type of the right of operational management. There are also grounds for such a statement.
The institution exercises the right of operational management (Article 296 of the Civil Code of the Russian Federation) in relation to the property assigned to it. How to deal with self-acquired property in this case? Should it be considered assigned to the institution on behalf of the founder? If you recall Art. 214 of the Civil Code of the Russian Federation, as well as clause 2 of Art. 48 and 299 of the Civil Code of the Russian Federation, which respectively speaks of the ownership right of the founder to all the property of the institution and the grounds for acquiring the right of operational management, then, perhaps, it is so.
The founder, allowing the institution to receive additional income, apparently wants the income received to be used for the needs and development of the institution. Otherwise, what is the point of allowing the institution to be distracted by activities unusual for it? And since an institution cannot have profit-making as the main goal of its activities, then both the acquired property and income should be used primarily for the main statutory activity, and not for economic activity, as it would be if there was a right of economic management. Although, on the other hand, the problem is which legal regime to apply when disposing of property, that is, how to use it, and not where the funds received should be directed.
In addition, in carrying out activities related to income generation, the institution uses the human resource and material and technical base financed by the owner, and therefore the founder is also directly associated with such activities of the institution, and in established cases is responsible for its obligations.
In this regard, let us touch on the subsidiary liability of the owner of the institution.
In accordance with paragraph 2 of Art. 120 of the Civil Code of the Russian Federation, the institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the respective property shall bear subsidiary responsibility for his obligations.
Thus, property, including those obtained from the independent income of the institution, is protected from the collection of creditors. And if we accept that an institution owns such property on the basis of the right to independently dispose of (or on the right of economic management), and subsidiary responsibility rests with the founder, then the legislator's position regarding the responsibility of a budgetary institution only in monetary funds looks illogical.
In turn, the funds received by the institution from the implementation of income-generating activities, in the presence of accounts payable, including through the fault of the owner, do not fall under the category of "independent disposal", but will be collected to pay off the budgetary debts of the institution.
All of the above gives reason to agree that the disposal of income and property received by an institution from income-generating activities is closer to the right of operational management. And with the lack of legislative norms regarding the application of other property rights, this is what it is.
The following conclusions can be drawn.
An institution, especially a budgetary one, needs to be careful and balanced when it comes to resolving the issue of its powers regarding the independent management of the funds and property received. The initiative in this case can be punishable, since there is no consensus about the indicated problem even among researchers of civil law.
In order to eliminate further differences on the interpretation and application of the provisions of paragraph 2 of Art. 298 of the Civil Code of the Russian Federation, a regulatory decision is needed in the form of additions to the Civil Code of the Russian Federation, which concretizes the above problem.
To date, clause 2 of Art. 298 of the Civil Code of the Russian Federation in terms of independent management of the corresponding income and property directly and in full is not valid.
In our opinion, the legal regime of "independent disposition" is concluded within the framework of the right of operational management and, possibly, the special property right of an institution to independently dispose of property. But at the present time, taking into account the above-mentioned norms, it is rather a type of the right of operational management, which differs from the right of operational management itself by a slightly greater degree of freedom of the institution in relation to the relevant property and the restriction of the owner's right to seize it. The independent order specified in the law is in any case limited by the special legal capacity of the institution and the need to act in the interests of the owner.