Municipal treasury of the municipality. Accounting for the property of the treasury of the municipality

2024 Author: Henry Conors | [email protected]. Last modified: 2024-02-12 02:55

The concept of "treasury" needs no introduction. But what is the municipal treasury of the municipality? How does this term differ from the general concept? What exactly is included in such a treasury? How is it formed? What legal acts govern this process? We will answer all these and other important questions later in the article.

Main definition

Let's deal with the basic concept. The treasury is called budgetary funds or state property, which has not yet been distributed among state institutions and enterprises, but belongs to the state itself by right of ownership.

Types of treasury in Russia

In the Russian Federation today there are three types of treasury:

• Federal (actually, the treasury of the Russian Federation).
• The treasury of each of the entities.
• Municipal treasury of municipalities.

The concept of municipality

What about the lastcategories? Budgetary funds or state property of the municipalities of the state. What it is, tells in detail the Federal Law No. 131 (2003). The law clarifies which municipalities are in Russia:

• Rural settlement. So can be called as one or several settlements, which are united by a common territory. They can be villages, villages, farms, settlements, kishlaks, auls, villages, kishlaks, etc. Here LSG (decoding: local self-government) is carried out by residents independently or through elective (or other) means of government. Such authorities fully correspond in their functions to the village councils of the Soviet period and the zemstvos of imperial Russia.
• Urban settlement. The name hides either a small city or a large settlement (urban type). Local self-government is carried out by the population directly or through elected authorities.
• Municipal area. The name of several settlements (both urban and rural), inter-settlement allotments, united by a common land. Within its boundaries, local self-government is embodied to resolve local issues of the inter-settlement type. The population gives the answer independently or through the elected bodies of LSG. The latter can exercise certain state powers that are transferred to them in accordance with federal acts and laws of the subjects of the federation.
• Urban district. This is a separate urban settlement, which will not be part of the municipal district. The structure of local self-government here exercises the authority to decideissues of local importance established by federal law.
• Intra-urban territory of the federal significance of the city. This is a part of the territory belonging to a metropolis of federal significance, within the boundaries of which LSG will be carried out by the population independently or through elected bodies.

Meaning of term

The property of the treasury of the municipality is the main component of the property of the municipality. Accordingly, it includes cash savings from the budget of the settlement and other property that is not assigned to municipal institutions and enterprises.

The property of the treasury of the municipality is the property not assigned to enterprises and institutions of the municipality. In other words, this is municipal undistributed property. In this case, it would be a mistake to include the Treasury here. The legislation of the Russian Federation calls the treasury only undistributed property, and not a municipal, state body.

Legal shortcomings

The very concept of "funds of the treasury of the municipality" has so far been enshrined only in the Civil Code. He explains this term somewhat framework. But in other federal laws, the concept is not mentioned. Instead, the legislation operates with the term "municipal property" (broader in its meaning) or "municipal budget" (on the contrary, narrower). Today, this is a very serious shortcoming in municipal legislation that needs to be improved.

Composition of the treasury

It is determined that the composition of the municipal treasury of the municipality may include the following:

• The share of the municipality in non-residential premises of unified real estate complexes, which is in the total share of ownership of private owners of premises.
• Non-residential municipal fund. This category includes detached buildings, buildings, structures, premises in them. Non-residential premises located in residential buildings. Attached, built-in-attached premises to residential buildings, which themselves are not intended for habitation. Non-residential construction objects, as well as engineering, transport and other structures.
• Property enterprises and complexes.
• Land and natural objects, resources.
• Machines, road transport, equipment, goods, machine tools, stocks of materials and raw materials.
• Property rights. Including rights of obligation in relation to those households. companies whose authorized capital contains a certain share of the municipality.
• Property that is in shared ownership.
• Archival and library funds of the municipality, as well as other information resources.
• Property directly of LSG bodies.
• Property that was transferred to the municipality under lease, gratuitous use, hire, and trust agreements.
• Cash savings of the local budget, as well as currency funds, blocks of shares, securities (stocks, bonds, etc.), shares inauthorized capitals of various business entities, shares in joint venture agreements, as well as other assets of the financial and credit sphere that may belong to the municipality.
• Intangible assets owned by the municipality.
• Objects related to intellectual property, as well as rights to them.
• Software as well as databases.
• Other property, movable and immovable, that was included in the municipal treasury of the municipality on the basis that does not contradict the current legislation.
• Municipal living quarters, municipality shares in residential complexes (rooms, apartments), municipal dormitories.
• Other property.

Legislative definition

We have sorted out what constitutes the treasury of the municipality. Now let's move on to the letter of the law.

The Treasury Institute determines civil law. Namely - paragraph 4 of Art. 214 and paragraph 3 of Art. 215 of the Civil Code of the Russian Federation. The law states that the funds of the local (or state budget), as well as other state property that is not assigned to municipal (or state) institutions and enterprises, constitute the state treasury of the Russian Federation, the treasury of the constituent entities of the country, as well as the municipal treasury of any of the city, rural and other settlements on the territory of the Russian Federation.

Legislative components

What are the components of the treasury of the municipality? The composition of its property may include any property from among those thatlisted in Art. 50 FZ "On the general principles of the organization of local self-government in the Russian Federation". However, at the same time, different groups of objects are distinguished, which may be the property of different types of municipalities of the country. Something like: rural settlements, urban districts, districts.

The first part of art. 50 of this Federal Law also defines the categories of objects that may be listed in the municipal treasury.

Categories of objects in the treasury

When taking into account the treasury of the municipality, it is important to understand that it is heterogeneous. Its components can be divided into several categories of objects:

• Property that is intended to resolve issues established by the Federal Law "General principles of local self-government in the Russian Federation" (namely, parts 2-4 of article 50 of this Federal Law).
• Property, the purpose of which is the financial support of certain state powers that were transferred to local governments in cases specified both by the Federal Law and the laws of the subjects of the Russian Federation.
• Property, whose purpose is to ensure the activities of local self-government bodies, as well as officials included in the local self-government system in accordance with the regulatory legal acts of the representative body of municipal government.

Formation of the treasury

How is the accounting of property of the treasury of the municipality regulated? Today, all subjects of the Russian Federation in their laws have fixed the rules on the property of the municipality. More specifically, its composition is determined in the charters of specific municipalities, regulatory by-laws.

Herethe formation and further use of the municipal treasury can in no way be carried out in the form of spontaneous self-regulation and self-development. Hence, accounting for the property included in its composition is carried out with an organic combination of mechanisms of local and state regulation.

At the same time, the policy of the municipality in the field of formation of the treasury is aimed at achieving certain goals.

Treasury goals

Recovery from the treasury of the municipality here is a very negative moment. Emphasis is placed on attracting new property. It is important for the municipality to achieve the following goals:

• Increase the budget revenues of your education through effective management and disposal of local state property.
• Optimize the structure of the non-financial municipal treasury in order to provide sustainable prerequisites, motivations for the effective economic development of the facility.
• Involve the largest amount of municipal public funds in circulation.
• Use municipal state property as a tool to attract additional investment to the economy of the municipality.
• Ensure the functioning of local institutions and enterprises, and help increase their competitiveness.

Recharge sources

As we have already said, recovery from the treasury of the municipality is not the way of its development. On the contrary, it is important for the state that it be multiplied. It's doneseveral ways of forming the municipal treasury:

• Property that was transferred under the legislation on the delimitation of common state property into federal property, the property of Russian subjects and, finally, the property of municipalities.
• Property that has been newly created or acquired with funds that legally enter the municipal treasury.
• State property transferred to the municipality in accordance with the procedure established by law.
• Property left after the liquidation of municipal institutions.
• Property excluded from the list of economic possession of municipal unitary organizations.
• Property donated to the municipality by individuals or legal entities.
• Transferred to the municipality on the basis of an agreement on the sale of property - movable and immovable.
• Property received by the treasury for other reasons, but not conflicting with the law.

The municipal treasury is the focus of the property of the municipality. You now know its specifics, components, sources of replenishment. As well as regulating all of the above federal laws.