State property of the Russian Federation is not uniform. There are two levels of its formation. The first is federal, and the second is regional property. Property may be assigned to state enterprises and institutions with the rights of operational management and economic management. He may also form the treasury of the state. The exercise of state property rights is regulated by articles 214, 124-125 and 113 of the Civil Code. Let's consider further what the treasury is.
general characteristics
Sources of replenishment of the treasury are budget funds and municipal or state property. Moreover, only those objects that are not assigned to state institutions and enterprises participate in its formation. This provision is established by article 214 of the Civil Code. Determining what the treasury is, the norm indicates that it can be federal, regional (republican, provincial, regional, district). Acting as a set of property, she can not participate in civil matters.
Financial component
Some civilists, explaining what the treasury is, point out the large role of budget funds in its formation. They indicate that it is the financial component that is its foundation. Moreover, the authors attribute to the sources of education the treasury and funds of extrabudgetary municipal and state funds. Thus, the bulk is represented by financial resources, and relations on their formation act as the subject of monetary regulation. From this it follows that the state treasury includes material values, the ownership of which is regulated by the norms of various legal sectors. In particular, according to the Decree of the Armed Forces of the Russian Federation No. 3020-1 of 12/27/1991, it includes currency and diamond funds, as well as a gold reserve.
Owner Functions
The exercise of rights in relation to property through which the state treasury is formed, municipalities and the Russian Federation exercise directly. At the same time, the functions of a state buyer cannot be performed outside the activities of authorized bodies. This means that the state exercises the right to use, own, dispose through its institutions of power. In paragraphs 1, 2 of Article 125 of the Civil Code, it is determined that municipal and state bodies receive and exercise legal capabilities and bear responsibilities on behalf of the Russian Federation and Moscow Region within their competence. Its borders are established by normative acts, fixing the legal status of these institutions of power. In practice, legislative structures act as representatives of municipalities and the state regarding budget funds. They are vested with appropriate authority on behalf of the administrative-territorial entities.
Executive bodies
The current legislation defines the competence of local and state authorities. The rules provide for the authority to dispose, use and own budget funds not only for representative bodies, but also for executive bodies. An example, in particular, is the Oryol Region. The budget process in this region is organized in accordance with regional legislation adopted in the framework of constitutional provisions and the Federal Law. At the same time, the supreme executive body is empowered to approve normative acts that govern the replenishment of the treasury, the procedure for disposing of its funds and objects. In addition, the competence of this institution of power includes control over the safety and intended use of the property that makes it up. Decree of the board of the regional administration №43 determined what the treasury is. It consists of budgetary funds, movable property and real estate, not assigned to regional institutions and enterprises with the rights of operational management / economic management. It also includes land plots not leased out, permanent use (unlimited), which are the property of the region.
The objects
Given the legislative definition, as well as regulations of the regional level, it can be determined that the national treasury consists of:
- Means of the budget.
- Securities, shares in the authorized capital of business entities.
- Archival documents and funds.
- Structures, buildings, non-residential and residential premises.
- Movable objects.
- Intangible and tangible assets.
- Historical and cultural values.
- Other property not transferred to economic management / operational management of institutions / enterprises.
- Unsecured land.
It must be said that the objects of the regional treasury can be located both on the territory of the subject and beyond.
Formation grounds
The national treasury includes only those objects that meet the requirements of the law. Among the grounds for classifying property in this category should be noted:
- Lack of permanent use and leasing of land plots allocated to enterprises and institutions for economic management / operational management.
- Seizure of unused and surplus or exploited property not for the established purpose.
- Refusal of the institution / enterprise from the rights of operational management / economic management to material values, termination of lease and unlimited use of land.
- The presence of the balance of objects after the liquidation of federal, regional or municipal organizations
- The absence of the owner of material assets, the refusal of the legal owner of his rights to the property or their loss on other grounds defined in the current standards, which, in the manner and in the cases established by law, became the property of the Russian Federation, subject or municipality.
Accounting
To ensure control over the condition of the objects, a register of state property is provided. In the regional base there is a corresponding section "Treasury". Accounting of property is carried out by entering information on its composition, value, method of acquisition, the period and grounds for its registration. If necessary, other information may be indicated. The inclusion of property in a special section and the exclusion of objects from it is carried out on the basis of orders (decisions) of regional executive bodies for the management of material assets of entities.
Municipal treasury
It is formed in accordance with the Civil Code, Federal Law No. 131, the Charter of the Moscow Region and other regulatory acts of local authorities. According to these documents, a representative institute is developing a regulation that defines authorized structures that manage property, the procedure for accounting and use of facilities. The act may also contain other conditions relating to the formation of the treasury. Its composition includes:
- Budget funds MO.
- Shares in the authorized capital of economic entities, stocks and other securities.
- Municipal Housing Fund.
- Non-residential premises, structures, buildings.
- Land plots and other natural resources classified as municipal property.
- Other movable / immovable property that is not assigned to enterprises / institutions as households. reference / operational management.
Like objects of the regional treasury, municipal property can be located on the territory of the Moscow Region or outside it.