Public law and economics. State and municipal treasury Composition of the federal treasury

Leonid Aleksandrovich RODIONOV, head of department No. 17 of the Federal Criminal Code for the Samara region, candidate of legal sciences, associate professor, head of the department of civil law and process of the Samara branch of the Moscow State Pedagogical University, adviser to the State Civil Service of the Russian Federation, 1st class. The article is devoted to the legal analysis of the institution of the treasury in the context of the state, its characteristics and structure.

Signs of the state

Thinkers and politicians from different times have expressed many opinions and judgments about the main features of the state. First of all, this is the presence of an apparatus of power and management (system of public authority). The main feature of a state is also the presence of a coercive apparatus and an army, the territory of the state, the institution of citizenship, and the sphere of jurisdiction. One of the main characteristics of a state is sovereignty.

In other words, a state is a sovereign political-territorial organization of public power in a certain territory, establishing law and order and possessing an apparatus of management and coercion, as well as a state treasury. The treasury is also a sign of the state, since it is associated with such phenomena as taxes (levies established by public authorities from the population, collected forcibly in established amounts and within predetermined periods), internal and external loans, state loans, state debts, that is, all that , which characterizes the economic activity of the state and ensures its functioning.

The essence of the treasury and the essence of the state

The theory of Marxism notes that taxes embody the economic expression of the essence of the state. In the literature one can often come across the idea that taxes are necessary to maintain a ramified state apparatus that is not directly involved in the production of material goods, to maintain public authority. Tax collection is one of the most important ways of forming and replenishing the state treasury.

The bulk of the revenues of the federal budget of the Russian Federation in 2011 was provided by revenues from four revenue sources: export customs duties, value added tax, mineral extraction tax and corporate income tax. 98.8% of total revenues to the federal budget are generated from revenues administered by the Federal Tax Service and the Federal Customs Service.

In pre-revolutionary civil law literature, the treasury was defined as a state acting as a participant in civil legal relations. The concept of treasury is varied. M. Yu. Tikhomirov in the legal encyclopedia defines the treasury as funds from the corresponding budget and other state property not assigned to state organizations. Land and other natural resources that are not owned by citizens, legal entities or municipalities are state property.

Article 214 of the Civil Code defines the treasury as “funds of the corresponding budget and other state property not assigned to state enterprises and institutions...”. In paragraph 2 of Art. 97 of the Budget Code also talks about the treasury: “The state debt of the Russian Federation is fully and unconditionally secured by all federally owned property that makes up the state treasury.” The state itself acts as a subject of private law relations. It acquires real and movable property and becomes a debtor or creditor.

On behalf of the Russian Federation, the rights of the owner are exercised by the bodies and persons specified in Art. 125 of the Civil Code. The property of the treasury of Russia (the state), which forms the basis of national wealth, as a feature of the state, is one of the basic resources of state regulation of the economy and mainly provides a strategic balance between the needs of the state (including to ensure security, sovereignty and opportunities for replenishing assets).

The essence of the treasury is revealed in the functions of the state itself. Investments, social orientation and organizational and managerial functions are expressed in ensuring the activities of public authorities. The guarantee function is expressed in the provision of public debt, loans and other obligations both within the country and outside it with state treasury property.

It should be noted that the term “treasury” itself is used in two meanings. On the one hand, the treasury is considered as a repository of property (an object of legal relations). This interpretation is given in most current legislative and regulatory acts. On the other hand, it acts as a subject of legal relations1.

The formation of the treasury is carried out mainly by government bodies at various levels. In modern conditions of economic development in Russia, finance, monetary funds, and the state treasury are becoming the main lever for managing all spheres of public life, a sign of the state. In this regard, the range of use of the definition of “state treasury” is significantly expanding, and the concept itself is filled with new content, which is due to the transformation of socio-economic relations, the formation of the system of Russian budgetary federalism, the delimitation of state property, as well as the peculiarities of the participation of the Russian Federation, constituent entities of the Russian Federation in property and financial legal relations.

On state responsibility

According to the Civil Code of the Russian Federation, its subjects and municipalities are liable for their obligations with property belonging to them by right of ownership, except for property that is assigned to legal entities created by them with the right of economic management or operational management, as well as property that can only be in the state or municipal property. That property of these entities that is not assigned to state enterprises and institutions, as well as funds from the corresponding budget, is formed in accordance with Art. 214 of the Civil Code, the state treasury of the Russian Federation, the treasury of a constituent entity of the Russian Federation and the treasury of a municipal entity.

The Russian Federation is an equal participant in civil legal relations along with citizens and legal entities. These legal relations are regulated by civil law, unless otherwise follows from the law or the peculiarities of the legal status of the above-mentioned entities. According to the general rule of execution of judicial acts on the collection of funds from legal entities (the state), the collection is primarily applied to the debtor’s funds and only if they are insufficient to other property. It is difficult, however, to imagine a complete lack of funds in the Russian Federation.

In this sense, one must agree with R. E. Artyukhin that the integral and most liquid part of the treasury is the funds from the corresponding budget. It is on them, and not on the property in kind, that the courts apply foreclosure on claims, the obligation to satisfy which rests with the Russian Federation, the constituent entities of the Russian Federation, and municipalities.

Legal relations

The imposition of responsibility on the state is due to the fact that a specific institution, the actions of whose officials caused harm, can enter into civil legal relations only in the sphere of implementation of the ordinary civil legal personality of legal entities, but not as a body vested with state powers, since public bodies and their officials persons do not have civil legal personality. The proper defendant in cases of compensation for damage at the expense of the treasury should be the Russian Federation, a subject of the Russian Federation or a municipal entity represented by the corresponding financial or other authorized body.

Directly involved in the case are those state bodies and local government bodies that, in accordance with Art. 1071 of the Civil Code are authorized to represent the Russian Federation, a subject of the Russian Federation, and municipalities in such cases. The Civil Code states that in cases where the damage caused is subject to compensation at the expense of the treasury of the Russian Federation, the treasury of a constituent entity of the Russian Federation or the treasury of a municipal entity, the relevant financial authorities act on behalf of the treasury, if, according to paragraph 3 of Art. 125 of the Civil Code of the Russian Federation, this responsibility is not assigned to another body, legal entity or citizen.

According to Art. 158 of the Budget Code, the obligation to act on behalf of the treasury of the Russian Federation in claims for compensation for damage caused by illegal actions (inaction) of state bodies, as well as their officials under their jurisdiction, rests with the state authorities of the Russian Federation, which have the right to distribute federal budget funds to subordinate managers and recipients of funds. The Budget Code states that the main manager of budget funds is responsible, respectively, on behalf of the Russian Federation, a subject of the Russian Federation, a municipal entity for the monetary obligations of the recipients of budget funds subordinate to him (subclause 12.1 of Article 158 of the Budget Code of the Russian Federation as amended by Law No. 83-FZ). The main manager of funds from the federal budget, the budget of a constituent entity of the Russian Federation, the budget of a municipal entity acts in court, respectively, on behalf of the Russian Federation, a constituent entity of the Russian Federation, or a municipal entity as a representative of the defendant in claims.

Federal Law of November 21, 2011 No. 329-FZ “On amendments to certain legislative acts of the Russian Federation in connection with the improvement of public administration in the field of anti-corruption” Art. 1081 of the Civil Code has been supplemented with clause 3.1, according to which the Russian Federation, a subject of the Russian Federation or a municipal entity in the event of compensation for damage on the grounds provided for in Art. 1069 and 1070 of the Civil Code of the Russian Federation, as well as by decision of the European Court of Human Rights, have the right of recourse to the person in connection with whose illegal actions (inaction) the specified compensation was made. In accordance with clauses 2.1, 2.7, 3.2, 3.4 and 3.7 of the order of the Ministry of Finance of Russia and the Federal Treasury of August 25, 2006 No. 114n/9n “On the procedure for organizing and conducting work to represent the interests of the Ministry of Finance of the Russian Federation and the interests of the Government of the Russian Federation in the courts in cases where their representation is entrusted to the Ministry of Finance of the Russian Federation" in cases where the courts satisfy claims for compensation for damage caused by state bodies and their officials at the expense of the treasury of the Russian Federation, the Ministry of Finance of the Russian Federation reminds the departments of the Federal Treasury for the constituent entities of the Russian Federation of the need to apply to the courts with recourse claims to officials responsible for causing harm. And if the judicial act does not indicate the guilty official, take measures aimed at identifying him.

The need for legal regulation

The treasury influences the implementation of state functions. The lack of proper legal regulation of the procedure for managing the state treasury entails unsettled economic and civil relations in the country. An analysis of the current regulatory framework on the problem under consideration showed that in Russia there is no system of legislative and regulatory acts regulating the issues of formation, accounting, disposal and management of treasury assets, and the concept of the state treasury is not defined.

At the level of constituent entities of the Russian Federation, laws on the treasury as a separate institution are in force in seven regions: Altai, Krasnodar, Krasnoyarsk, Primorsky territories, Sverdlovsk, Chita regions and in Moscow. These laws are based on articles of the Civil Code on the treasury, where there is no classification of a number of treasury assets according to legal and economic characteristics. The presence of elements that provide the country's governing bodies with complete, accurate, timely and reliable information about the state of the economy, including the treasury of the Russian Federation, reduces the risk of uncertainty when making decisions at all levels of the government regulation system.

The existence of any state is impossible without a budget, funds which come from organizations and private taxpayers at the federal, regional and municipal levels.

The state treasury is used as the main lever through which the main spheres of life of the country and its population are regulated. Positive or negative changes in the treasury can lead to corresponding changes in the life of society.

What is included in the concept of the state treasury?

The treasury is formed through tax payments from various levels, natural resources, and property owned by the state. The current legislation describes in detail the principles and technology of filling the state treasury, as well as mechanisms for collecting funds and valuables based on court decisions.

The management of the state treasury is carried out by the Ministry of Finance and the government of the country. The mechanisms by which funds are distributed are also defined at the legislative level and must be implemented by the relevant authorities. The formation and distribution of the state treasury is constantly monitored, to which the relevant structures are involved.

Purpose of the state treasury

Main functions of the state treasury:

• Replenishment of regional and municipal budgets to ensure the activities and implementation of priority projects.
• Accumulation of resources, their storage and capitalization.
• A social function necessary to support the country’s population and implement socially significant tasks.
• The presence and effective operation of the state treasury makes it possible to develop a market economy, competition, and support business activities.
• The treasury is necessary to implement the investment function. With the help of financial instruments, the government invests in projects that can generate profit and generate tangible benefits for the state.
• The state treasury performs a guarantee function, supporting the country's economy and the standard of living of the population during the economic crisis.

In simple terms, the state treasury is a repository in the form of bank accounts, property, material assets, and real estate. With its help, the movement of financial flows in the state, the regulation of economic activity, the implementation of social guarantees and the support of an acceptable standard of living in difficult periods are carried out.

The treasury of the Russian Federation, the treasury of a subject of the Federation and the municipal treasury consists of funds from the corresponding budget and other state (municipal) property. Appendix No. 1 to Resolution No. 3020-I of the Supreme Council of the Russian Federation dated December 27, 1991 lists the property that makes up the treasury of the Russian Federation: these are funds from the federal budget, the Pension Fund of the Russian Federation, the social insurance fund and other state extra-budgetary funds of the Russian Federation, the Central Bank Russian Federation, gold reserves, diamond and currency funds. The Federal Treasury of the Russian Federation, in accordance with its Regulations, organizes and carries out operations related to accounting for the state treasury of the Russian Federation.

Property that can only be in state or municipal ownership, like property assigned to state and municipal enterprises, is not a means of securing the obligations of the Russian Federation, constituent entities of the Russian Federation or municipalities and, therefore, does not form an object of recovery by creditors for such obligations.

Legal entities created by the Russian Federation, constituent entities of the Russian Federation, and municipalities are not liable for their obligations. In turn, the Russian Federation, constituent entities of the Russian Federation, and municipalities are not liable for the obligations of legal entities created by them, except in cases established by law.

The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise, except for the cases provided for in paragraph 3 of Art. 56 Civil Code. Thus, if the insolvency (bankruptcy) of a legal entity is caused by the founders, the owner of the property of the legal entity or other persons who have the right to give instructions mandatory for this legal entity or otherwise have the opportunity to determine its actions, such persons in the event of insufficiency of the legal entity’s property may be subject to assigned subsidiary liability for its obligations.

The institution is responsible for its obligations with the funds at its disposal. If they are insufficient, the owner of the relevant property bears subsidiary liability for the institution’s obligations.

As stated in Art. 115 of the Civil Code, in cases provided for by the law on state and municipal enterprises, by decision of the Government of the Russian Federation, a federal government enterprise may be formed on the basis of property in federal ownership.

The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

Previously, the status of a state-owned enterprise was determined by Decree of the President of the Russian Federation of May 23, 1994 N 1003 “On the reform of state-owned enterprises” and the Model Charter of a state-owned plant (state-owned factory, state-owned enterprise), created on the basis of a liquidated federal state-owned enterprise. According to clause 1.5 of the Model Charter, the state bears subsidiary liability for the plant’s obligations in the event of insufficient funds. The design of a state-owned enterprise provided for by the Decree and the Model Charter, therefore, differs significantly from the design introduced by the Civil Code: firstly, it follows from the Code that both a newly created enterprise and an enterprise formed as a result of the reorganization of a federal state enterprise can be state-owned. , whereas the Decree is based on the possibility of creating a state-owned enterprise on the basis of a limited circle of federal state enterprises being liquidated (if certain reasons exist); secondly, the right to operational management of assigned property, which was vested in a state-owned enterprise according to the Decree, is essentially similar to the right available to a state institution (if the state-owned enterprise does not have enough funds, its settlements with creditors must be carried out at the expense of the federal budget). These and some other features of the status of a state-owned enterprise, provided for by the Decree, limited the practical significance of its provisions.

The legislation regulating banking activities is based on the division of responsibilities of banks and the state. According to the Law on the Central Bank of the Russian Federation (Bank of Russia), the state is not liable for the obligations of the Bank of Russia, and the Bank of Russia for the obligations of the state, unless they have assumed such obligations or unless otherwise provided by federal laws.

The principle of delimiting the responsibilities of the state and economic, including state, organizations is one of the main principles of the status of Russian trade missions abroad. The regulation on trade missions of the USSR abroad, which has not lost its legal force to date, is based on the fact that trade missions can act as defendants in courts only in disputes arising from transactions and other legal acts carried out by representative offices in host countries, and only in those countries in respect of which the state, in international treaties, through a unilateral statement brought to the attention of the competent authorities of the host countries, has expressed consent to the subordination of the trade mission to the court of the host country in these disputes. The state is responsible for the obligations of trade missions, taking into account the above provisions. Trade missions are not liable for the obligations of foreign economic and other economic organizations, and these organizations are not liable for the obligations of the representative offices.

The division of responsibility is also carried out in relation to the obligations of the Russian Federation, constituent entities of the Russian Federation and municipalities.

The provisions on separate liability do not apply if the Russian Federation assumes a guarantee (guarantee) for the obligations of a constituent entity of the Russian Federation, a municipal entity or a legal entity, or these entities have accepted a guarantee (guarantee) for the obligations of the Russian Federation.

Literature.

1. Boguslavsky M.M. International private law. M. 1998

2. Braginsky M.M. Participation of the Soviet state in civil legal relations. M. 1981

3. Vitnyavigus P.P. Civil legal subjectivity of the Soviet state. Vilnius. 1978

4. Tikhomirov Yu.A. Public law. M. 1995

5. Shengelia R.V. Civil legal personality of the Soviet state in credit relations. Tbilisi. 1984

6. Civil Code of the Russian Federation (as amended on February 20, August 12, 1996, October 24, 1997, July 8, 1999)

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Composition of the federal treasury

We will try to characterize the composition of the federal treasury through an excursion into the current legislation. First of all, the treasury is divided into monetary and property.

Cash treasury constitute federal budget funds, therefore, important sources of legal norms on the treasury are the Budget Code of the Russian Federation and federal laws on the budget.

The treasury includes shares and other securities, shares and contributions of the state. According to the law most of the natural resources is in federal ownership, therefore, included in the federal treasury.

• subsoil within the territory of the Russian Federation, including underground space and minerals, energy and other resources contained in the subsoil (RF Law of February 21, 1992 No. 2395-1 “On Subsoil”);
• land plots (Land Code of the Russian Federation);
• forest areas within the forest fund lands (Forest Code of the Russian Federation);
• water bodies (Water Code of the Russian Federation);
• fauna within the territory of the Russian Federation (Federal Law of April 24, 1995 “On Fauna”).

It should be noted that some types of natural resources can only be in federal ownership (for example, forest areas within the forest fund lands).

The treasury includes cultural heritage sites, which are in federal ownership (Federal Law of June 25, 2002 No. 7E-FZ “On objects of cultural heritage (historical and cultural monuments) of the peoples of the Russian Federation”).

According to the Federal Law of March 26, 1998 No. 41-FZ “On Precious Metals and Precious Stones”, loose federal property forms State Fund of Precious Metals and Precious Stones. It includes the Diamond Fund, which is indivisible and inalienable, and the gold reserve of the Russian Federation (used to implement the financial policy of the state and meet emergency needs in emergency situations).

The federal treasury also includes state reserve(Federal Law of December 29, 1994 No. 79-FZ “On State Material Reserve”) - a special federal (all-Russian) stock of material assets intended for the intended use determined by law. The state reserve includes reserves of material assets for the mobilization needs of the Russian Federation, reserves of strategic materials and goods, and reserves of material assets to ensure urgent work during liquidation of the consequences of emergency situations. Reserves of the state reserve, regardless of their location, buildings, structures and other property of organizations included in the state reserve system, as well as land plots on which these organizations are located, and subsoil plots that are used to store the state reserve, are federal property and cannot be used as collateral. In accordance with the legislation of the Russian Federation, the state reserve is not subject to privatization.

Another component of the state treasury is a state part of the Museum Fund of the Russian Federation(Federal Law of May 26, 1996 No. 54-FZ “On the Museum Fund of the Russian Federation and Museums in the Russian Federation”), which includes museum objects and museum collections that are in federal ownership and in the ownership of constituent entities of the Russian Federation (the procedure for their delimitation determined in a special provision), regardless of whose ownership they are (they are assigned to state museums and other government institutions with the right of operational management). Museum objects and museum collections acquired by state museums and other government institutions at the expense of the founders or at the expense of their own or other funds are part of the state part of the Museum Fund of the Russian Federation. Museum objects and museum collections included in the state part of the Museum Fund of the Russian Federation are not subject to alienation, except in cases of loss, destruction or exchange for other museum objects and museum collections.

According to the Federal Law of October 22, 2004 No. 125-FZ “On Archival Affairs in the Russian Federation,” the treasury includes Archival Fund of the Russian Federation- a historically established and constantly expanding set of archival documents reflecting the material and spiritual life of society, having historical, scientific, social, economic, political and cultural significance, which are an integral part of the historical and cultural heritage of the peoples of the Russian Federation, related to information resources and subject to permanent storage .

There are other types of property that fall into the federal treasury: confiscated and escheated property transferred to trust management(but according to Article 1018 of the Civil Code, no penalty is taken against him), property leased or pledged(it is impossible to foreclose on it).

Speaking about the treasury, it is necessary to keep in mind the civil law classification of things into negotiable, limited in negotiable and non-negotiable. This is necessary when determining the status of a particular component of the treasury. In fact, the relationship between such a civil classification and the public purpose of this or that property is not obvious and is largely situational.

Returning to the understanding of the state treasury and its components, we will highlight (conditionally) the following components:

1. funds (state budget);
2. objects that are state-owned, but may also be privately owned (land plots, historical and cultural monuments);
3. special purpose objects used for public purposes. The regime of such types of property is specifically regulated (precious metals fund, state reserve, Museum and Archival funds). It should be noted that the civil law category of things withdrawn from circulation does not take into account all the nuances of such a special regime;
4. other property not assigned to the rights of economic management or operational management.

Since special-purpose treasury objects are not subject to alienation, they are of no value in terms of civil law - transactions cannot be made with them, obligations cannot be secured, etc. And the regime of the monetary treasury (budget) is established by the norms of both civil and public (budgetary) legislation, which dictates the need to take into account, when applying civil law norms, the characteristics of public entities, established, among other things, by budget legislation, and when forming and executing the budget - the presence public subjects have civil rights and obligations 1 See: Golubtsov V.G. Legal regime of treasury funds: fundamentals of intersectoral regulation // Legislation and Economics. 2006. No. 9..

By the way, according to the Federal Law of July 21, 1997 No. 122-FZ “On state registration of rights to real estate and transactions with it”, state registration of rights of the Russian Federation, a subject of the Russian Federation, a municipal entity to state, municipal real estate that is not assigned to state, municipal enterprises and institutions and constituting, respectively, the state treasury of the Russian Federation, the treasury of a constituent entity of the Russian Federation, the municipal treasury, is carried out without charging a state duty.

The Russian Federation is heterogeneous. There are two levels of its formation. The first is federal, and the second is regional property. Property can be assigned to state-owned enterprises and institutions; the state treasury can also be formed. The implementation of state property rights is regulated by Articles 214, 124-125 and 113 of the Civil Code. Let us next consider what the treasury is.

general characteristics

Sources of replenishment of the treasury are budget funds and municipal or state property. At the same time, only those objects that are not assigned to government agencies and enterprises participate in its formation. This provision is established by Article 214 of the Civil Code. Defining what the treasury is, the norm indicates that it can be federal, regional (republican, regional, regional, district). Acting as a collection of property, it cannot participate in civil legal relations.

Financial component

Some civil experts, explaining what the treasury is, point to the large role of budgetary funds in its formation. They indicate that it is the financial component that is its basis. At the same time, the authors include treasuries and funds from off-budget municipal and state funds as sources of education. Thus, the main part is represented by financial resources, and the relations on their formation act as the subject of monetary and legal regulation. It follows that the state treasury includes the ownership of which is regulated by the norms of various legal branches. In particular, according to Decree of the Supreme Court of the Russian Federation No. 3020-1 of December 27, 1991, it includes foreign exchange and diamond funds, as well as gold reserves.

Owner functions

The exercise of rights in relation to property, through which the state treasury is formed, is carried out directly by municipalities and the Russian Federation. At the same time, the functions of a state owner cannot be carried out outside the activities of authorized bodies. This means that the state exercises the right of use, ownership, and disposal through its institutions of power. In clauses 1, 2 125 of Article of the Civil Code it is determined that municipal and state bodies receive and exercise legal powers and bear responsibilities on behalf of the Russian Federation and the Moscow Region within their competence. Its boundaries are established by regulations that establish the legal status of these institutions of power. In practice, legislative structures act as representatives of municipalities and the state in relation to budget funds. They are vested with appropriate powers on behalf of administrative-territorial entities.

Executive bodies

The current legislation defines the competence of local and state government structures. The norms provide for powers 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. in a given region is organized in accordance with regional legislation adopted within the framework of constitutional provisions and Federal Laws. The highest is vested with the authority to approve normative acts that regulate 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 constitutes it. Resolution of the regional administration board No. 43 defines what the treasury is. It consists of budget funds and real estate that are not assigned to regional institutions and enterprises with operational management/economic management rights. It also includes land plots that are not leased and are the property of the region.

Objects

Taking into account the legislative definition, as well as regulations at the regional level, it can be determined that the people's treasury consists of:

1. Budget funds.
2. Securities, shares in the authorized capital of business entities.
3. Archival documents and funds.
4. Structures, buildings, non-residential and residential premises.
5. Movable objects.
6. Intangible and tangible assets.
7. Historical and cultural values.
8. Other property not transferred to economic management/operational management of institutions/enterprises.
9. Unsecured land plots.

It must be said that the objects of the regional treasury can be located both on the territory of the subject and beyond its borders.

Reasons for formation

The people's treasury includes only those objects that comply with legal requirements. Among the grounds for classifying property into this category, the following should be noted:

1. Lack of permanent use and lease of land plots provided to enterprises and institutions for economic management/operational management.
2. Seizure of unused and surplus property or property not used for its intended purpose.
3. Refusal of the institution/enterprise from the rights of operational management/economic management of material assets, termination of lease and perpetual use of land plots.
4. The presence of a remainder of objects after the liquidation of federal, regional or municipal organizations
5. The absence of the owner of material assets, the refusal of the legal owner of his rights to property or their loss on other grounds defined in the current regulations, which, in the manner and in cases established by law, became the property of the Russian Federation, a constituent entity or a municipality.

Accounting

To ensure control over the condition of objects, a register of state property is provided. The regional database contains a corresponding section “Treasury”. Property accounting is carried out by entering information about its composition, cost, method of acquisition, 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 managing the material assets of the subjects.

Municipal treasury

It is formed in accordance with the Civil Code, Federal Law No. 131, the Charter of the Moscow Region and other regulations of local authorities. According to these documents, the representative institution develops a regulation that defines the authorized structures that manage property, the procedure for recording and using objects. The act may also contain other conditions regarding the formation of the treasury. It includes:

1. Budget funds of the Moscow Region.
2. Shares in the authorized capital of economic entities, shares and other securities.
3. Municipal housing stock.
4. Non-residential premises, structures, buildings.
5. Land plots and other natural resources classified as municipal property.
6. Other movable/immovable property that is not assigned to enterprises/institutions for management.

Like the objects of the regional treasury, municipal property can be located on the territory of the Moscow Region or outside it.