Before the state register was introduced in 1999, property of the municipality was recorded through the Bureau of Technical Inventory (BTI). After documents were transferred on the ground and a register of municipal property was formed, the authorities were able to provide information on the parameters of certain objects that belong to the municipality.
Statement
The introduction of the registry was mainly hindered by the lack of a specific legal framework in places where the nuances of registration and delineation of property would be regulated. Therefore, at first, municipal authorities in many regions kept records of their property in a simplified form. In some of them, only after years the approval of the register of municipal property was carried out, on the basis of which they began to keep the correct records.
Formation
Accounting and formation of the corresponding property is accompanied by the following points:
- Clear delineation and coordination of actions of state and municipal structures.
- A guarantee of publicity and transparency of procedures.
- Providing equal access to various entities to perform transactions with municipal facilities.
- Protecting the interests of the property of a particular community regarding the property of the municipality.
- The formation of the main factors of the property infrastructure, which is able to use the mechanisms of the market.
Tasks
The increase in the efficiency of property management of the municipality is associated with the advent of new computer technologies, information systems, and an improvement in the qualifications of employees. Based on the relevant data, a database is created that provides the following tasks:
- Formation of a unified system of accounting and reporting on expenses and income.
- Transparency of information provided to interested parties, including local authorities and communities.
- Keeping statistics.
- Obtaining the most relevant information online with a view to quickly making management decisions.
- Increasing the success of using the property of the municipality.
What is subject to accounting?
Accounting for the property is an important element in the actions of local authorities. It consists of a description of the object indicating specific features that help to clearly distinguish it from other objects. The relevant accounting information is the data that characterizes the objects.
The inclusion in the register of municipal property ensures the accounting of real estate, allotments of land with buildings and structures located on them. Land allotments receive cadastral identification numbers that are associated with building numbers on them. Based on this accounting information, the activity of the system of state registration of property rights is based. Property that is transferred on the basis of economic management or operational management is carried out by the MU or MUP, and if it is transferred for use, then by the authorized management body.
Registry objects
As in the case of the register of state property, and with the register of municipal property, it is a document that confirms the ownership of subjects to certain objects. This is a system consisting of a set of principles of a database of program-technical and methodological nature, which contain lists of accounting objects and the required information about them.
The objects of accounting for municipal property include:
- Municipal plots of land.
- Water bodies, forest areas, subsoil and other natural resources belonging to the municipality.
- Municipal unitary enterprises which are engaged in economic management and management of the corresponding property.
- Deposits, shares and shares of partnerships and business entities that belong to the municipality.
Separate movable and immovable property can include both residential and non-residential buildings, industrial complexes, premises, objects under construction, transport, utilities, intellectual property, inventory, advertising, including those transferred to individuals and legal entities, and rent , for use free of charge, in trust and for other reasons.
Responsibilities of Leaders
The register of municipal property belongs directly to the municipality. It is contained in a special committee on property and land management, and is maintained by departments whose heads have personal responsibility for correct and timely accounting. Heads are required to:
- Provide organizational and methodological programs necessary for maintaining the database.
- Organize information protection from loss and distortion.
- Provide information contained in the registry.
Content
Information about the relevant objects is the data that characterize them, including features that help to accurately determine the difference from other objects, the data of judicial and administrative papers, which confirms the transfer of ownership and other rights. Thus, the following information is contained in the property registry of a municipality:
- Structure.
- Acquisition method.
- Price.
- Registration period.
- Wear.
- Other data that complies with the requirements of the law on accounting.
- Information on decisions on the transfer of property to use.
- Other administrative acts, including those in which property is excluded from the treasury of the municipality, as well as returned to it.
The requirements that apply to information entered in the register are indicated in various legal acts. One of them is the Order of the Ministry of Economic Development No. 424 of 2011.
A sample of the register of municipal property is presented in the article.
Management
Local authorities are required to provide relevant persons with relevant information. At the same time, a reliable base of informational and legal nature is being implemented to account for the property of the municipality and its successful management. The registry of municipal property is maintained both on paper and on electronic media. This is information about the quantity, cost, legal and technical description, including construction in progress, indicating wear, the need for repairs and so on.
Municipal property registry means the process of collecting, registering and processing information about the state and movement of the property in accordance with the reporting required for management. All information is collected by relevant legal acts, orders of the head of the municipality, orders of branch administrations. Registration of information about the property of the municipality is the execution of the following entries in the database:
- The main details and contents of any orders regarding this facility.
- The main details and contents of other documents confirming the execution of orders (agreements, contracts, relevant acts and other securities).
- Data on the position of the object, its change and other information regarding it.
- Information quarterly and annual financial statements.
Base
Information is submitted to the relevant committee by individuals and legal entities that use property belonging to the municipality. In the register of municipal property are included, as well as excluded, objects for the following reasons:
- The legal act of the Russian Federation.
- Decree of the Government of the Russian Federation.
- Decision or other legal act of regional and municipal authorities.
- Court decision.
- GPC agreement.
- By order of the head of the committee.
The moment when information is included in the register and excluded from it is the date of signing of the document by the parties. The record should also reflect the main details of the contracts.
Information processing in the register of municipal property is:
- Putting down the date of adoption of the document by the official with the name of his position and decryption of the signature.
- Putting down the date of entering information into the register.
- Attachment of paper or electronic media to folders for current storage with assignment of an individual storage number in order.
- Making a copy of an electronic document.
Municipal treasury property
The registry, as a rule, consists of the following parts:
- Property of natural objects.
- Property of municipal unitary enterprise, owned by him on the right of economic management.
- Property MU, owned by him on the right of operational management.
- Shares of shares in the authorized capital of the partnership and business entities.
- Municipal treasury property.
Ownership of the property of the municipal treasury is taken into account, executed and registered by the committee on the basis of a special document. It is reflected in the balance sheet of the committee. The movement is carried out by entering data in the relevant sections.
The register on the treasury of the municipality is an automated information system that is built on software, technical and methodological principles, a set of databases and papers maintained by the authorized body within certain powers. It contains the following data:
- Description of individual features, treasury, which identifies the object.
- The book value of the property, the basis and date of installation.
- When was the last inventory completed?
- Availability of ownership with the necessary details.
- Burden data.
- The information contained in the registry may be provided to any persons in accordance with applicable law. Information on request is provided by the time specified in it. It is provided to private individuals upon request with the presentation of papers that confirm the authority of the representative of the legal entity or prove the identity of the individual. The committee also issues information on persons who received data on the property of the municipality.
Maintaining the register is an integral part of the accounting of objects, as it serves to confirm the ownership of the municipality. The document confirming this right is an extract from the register of municipal property.
Responsibility
Incorrect registry maintenance is an offense for which authorized persons are legally liable. The main violations in this case are the following:
- Objects of different levels do not cover the territory without gaps.
- There are no data on inventory numbers and technical records.
- Information on title papers is missing (or there are no documents directly).
The register of property of municipal property is not identical to the state registration of rights to the corresponding property.
Such property cannot be leased. If it is assigned to the owner or acquired by a budgetary organization, then for this action you should first obtain the consent of the owner. This is stated in part 3 of article 298 of the Civil Code of the Russian Federation. In the framework of operational management, the relevant organizations are entitled to independently dispose of property. For leasing, an agreement must be concluded that complies with the provisions of the Law on Protection of Competition No. 135-FZ.
The register cannot be kept if the property is used for other purposes and does not meet the acquisition objectives. In the case of land, it can be used according to the type of permitted use, and construction can only be carried out where it is permitted.
Conclusion
From the article we learned about the main points and the procedure for maintaining the register of municipal property. It serves as a confirmation of ownership, so the data must be entered correctly and in full. If at the same time mistakes are made and incorrect information is entered, then officials are held administratively liable.