State and municipal enterprises are not only budget support, but also an abundance of requirements, obligations, and reporting. In particular, it is precisely such legal entities that the concept of “especially valuable movable property” comes to the fore. It is caused by the fact that municipal, state institutions, enterprises do not have their own property, but only manage what is fixed. In jurisprudence, this is called the law of operational management.
Laws and regulations
If you pay attention to the second paragraph of the 298th article of the Civil Code, you can find a number of restrictions imposed on the disposal of property. They are imposed on autonomous institutions, forcing them to pre-coordinate operations with the owner. Similar restrictions apply to two classes: particularly valuable movable property, real estate.
Equally, the restrictions apply to property acquired by the owner of the enterprise, and to the legal entity purchased from financial reserves provided by the owner. But if a certain object is included in the list of especially valuable movable property, then the enterprise has the right to dispose of it in such a way as to receive profit.
Budget: features and limitations
On the one hand, the ability to exist on budget money greatly simplifies the survival of an enterprise in a competitive market. At the same time, an abundance of pieces of paper literally stifles any initiative. In particular, the ability of the institution is severely limited by the inability at its discretion to quickly and efficiently use the particularly valuable movable property available to the legal entity.
On the other hand, for state-owned enterprises, the restrictions are even more stringent. Here it is impossible to alienate property and dispose of it in other ways, not only in the case of especially valuable, but any. Only with the consent of the owner, that is, the treasury of the country, is it possible to conduct a transaction. And this requires tremendous reserves of time for documentary support of the operation.
What is this about?
What is the correct definition of especially valuable movable property? This term refers to movable property necessary for the enterprise in order to conduct its statutory activities. The rule applies to autonomous legal entities and operating at the expense of the budget.
What can be categorized and what can be considered not so “fateful" for an enterprise? There are special rules declared by the Government of the country. Some types of especially valuable movable property are directly spelled out in them, an indirect indication of a number of positions is given.
Movable Property: A Need
Based on the laws, the list of especially valuable movable property of a budget institution includes all items valued at 200-500 thousand Russian rubles. For the calculation take the value of the balance. In some situations, the limit set by the bar is the value set by the Fed. bodies of state power, which is the founder of the enterprise.
If some property does not fall under this condition, but is considered vital for the enterprise (autonomous, from the budget), if it is necessary for the conduct of statutory activities, and the absence will impede the work of the legal entity, it can be called especially valuable movable property of the institution. This also includes items falling under the first paragraph of the declared Government Order under registration number 538.
Alienation, attribution to especially valuable movable property
In some cases, an additional regulated disposal procedure is required. All these situations are controlled by applicable law and also relate to the category of positions under consideration. Legislative acts have been adopted that additionally regulate legal instruments. sciences attribution to the category of especially valuable alienated property.
We are talking about collectible and museum-stored items. This also includes a number of objects listed in the ownership of the state, included in the state funds of museums. The real estate and especially valuable movable property fund includes an archive of the books of the nation, documentation stored in state archives.
I want to - tossing and turning!
And who manages the property at his discretion? To begin with, a variety of autonomous enterprises that acquired some positions with their own money, including those classified as especially valuable movable property. Also, legal entities may, at their discretion, dispose of other property that is not classified as particularly valuable - and it does not matter whose efforts it appeared at the enterprise.
Particularly valuable movable property of a budgetary institution may be an object that the management of the legal entity disposes of at will. This applies to items purchased by the company at its own expense. As for other property, there are no restrictions, as in the case described above.
Is it possible or not?
About how to coordinate transactions with particularly valuable movable property of a budgetary institution, reads the special documentation approved by the owner. If this legal entity exists at the expense of the federal budget, then it submits to the Regulation published by the Government under number 537, published on July 26, 2010.
Movable and immovable
As for the disposal of real estate, it is provided to the founder of the enterprise. In practice, this works as follows: the direct managers of the enterprise in an official request formulate how it is planned to use real estate, what it gives and what prospects it brings. If the founder agrees the document - everything is fine, you can begin to implement the plan.
In accordance with the latest innovations in the legislation on the terms of the lease agreement, real estate can only be transferred if the transaction is approved by the Federal Property Management Agency, to whom the draft documentation is sent. In some cases, this is not required: when decisions are made by enterprises subordinate to Rosmorrechflot and the Ministry of Defense. The legal entity of the Presidential Administration is in a special position.
Laws and Interpretations
The Seventh Federal Law adopted in 1996, which is dedicated to non-profit, tells about what constitutes a particularly valuable movable property of an autonomous institution in the current laws of our country.
It is Federal Law No. 7 that establishes: any subtype of especially valuable movable property is what the enterprise is not entitled to manage from the budget, but is obliged to request consent. It is also reminded here: property is only assigned to legal entities, and not given to them, which is why the specified restrictions apply.
Who to decide?
Federal Law No. 7 establishes the authority in whose sphere of jurisdiction the classification of property into especially valuable and the rest. In particular, such responsibilities are assigned to the highest executive bodies of state power. They control the work of budgetary enterprises, which includes tracking property and operations with it.
When it comes to budget enterprises belonging to the municipal level, control over their activities lies with the local administration. Consequently, a list of particularly valuable property will be compiled and established by authorized representatives of the administration.
In other cases, privileges and responsibilities in matters of control are vested in the federal executive branch as the main authority that develops state policy and monitors compliance with laws.
Regulatory: New Conditions
In 2010, a new federal law was passed, published on November 3 at number 174 and dedicated to autonomous institutions. It also reveals the concept of especially valuable property, discusses the features of interaction with it.
From the 174th law it follows that an autonomous enterprise does not have the right, at its discretion, to dispose of real estate or property included in the list of especially valuable, and it will be necessary to first arrange an agreement with the founder, on whose initiative the establishment is entrusted with the position. It is additionally stated here that the property that turned out to be in an autonomous enterprise not within the framework of securing positions for it is in the free use of this legal entity and transactions with it do not require special approval.
Property: create lists
The 174th Federal Law regulates how lists of property can be compiled, operations with which require agreement with the founders. For example, state bodies that are founders of autonomous enterprises have all the rights to form such lists and include in them the positions listed in the federal budget.
If some institution is formed by using the property of the region, city of the country, then a list of positions is formed, being guided by the rules established by the supreme executive authority. But when forming an autonomous legal entity with the transfer of property of municipalities to the right, the responsibility for compiling the list is assigned to the local authorities.
We classify officially
In order that the assignment of a property to a particularly valuable one does not cause disputes and disagreements, the operation is carried out in an official manner, documenting it at each stage of approval. One of the key will be the decision of the founder about which particular positions should be included in the list. Such a document is drawn up accompanied by an order on securing property for the selected legal entity. If there is no property at the disposal of the founder, then at the same time as the list is drawn up, a document is issued on the allocation of money for the purchase of these items.
Limitations are everywhere!
Our country has developed such a system of managing society and processes within it, when the state authorities in detail control literally everything that happens, especially if it is more or less close to the budget and financial interests of the state as a founder or owner. Therefore, the concept under consideration was introduced by the laws, the operations with which are so substantially limited.
Within each institution, whose founders are state bodies, it is necessary to keep separate records of all property related to the above list. This streamlines accounting and simplifies reporting. It also makes the definition of opportunities for operating property more directly available to the management of the enterprise.
Instructions and restrictions
The rules for maintaining records of especially valuable property are stated in the instructions adopted at the state level under numbers 174н, 183н. They were created to simplify the definition of property that you cannot work with on a common basis and do whatever you want. In addition, this allows you to clearly demonstrate which positions cannot be recovered for the obligations of a legal entity. If the maintenance of the property is costly, these are offset by subsidies.
List: on examples
The list of especially valuable property always includes road transport. At the same time, neither the category of the machine nor its cost in terms of balance is important. Also ranked are wheeled, tracked vehicles, trailers, tractors.
At most enterprises, an accounting policy sets a border of 50 thousand rubles.All property, valued in a large amount, by order of the leaders with the agreement of the founders, is classified as especially valuable. Here you can see the discrepancy with the previously mentioned amount of 200-500 thousand: in fact, in practice they often resort to a lower border, which is explained by the peculiarities of accounting practiced at budget enterprises. However, such a shift of the border only simplifies reporting, and at the same time allows you to effectively redistribute responsibility, so the established practice does not cause any dissatisfaction.