What is a treasury? State Treasury: Definition, Features and Sources

The state property of the Russian Federation is differentheterogeneity. There are two levels of its formation. The first is the federal, and the second - regional property. The property can be assigned to state enterprises and institutions on the basis of operational management and economic management. They can also form the treasury of the state. The realization of the rights of state property is regulated by articles 214, 124-125 and 113 of the Civil Code. Let us further consider what a treasury is.

general characteristics

Sources of replenishment of the treasury are budgetary funds andmunicipal or state property. At the same time, only objects that are not assigned to state institutions and enterprises participate in its formation. This provision establishes Article 214 of the Civil Code. Determining what treasury is, the norm indicates that it can be federal, regional (republican, regional, regional, district). Acting as a collection of property, it can not participate in civil legal relations.

Financial component

Some civilians, explaining what a 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 refer to the sources of education of the treasury and the means of extra-budgetary municipal and state funds. Thus, the main part is represented by financial resources, and the relations on their formation act as a subject of monetary regulation. From this it follows that the state treasury includes material values, the ownership right to which is regulated by the norms of various legal branches. In particular, according to the resolution of the RF Armed Forces No.3020-1 dated 27.12.1991, it includes foreign exchange and diamond funds, as well as gold reserves.

Owner's functions

Realization of rights in respect of property,through which the state treasury is formed, municipalities and the Russian Federation are directly exercised. At the same time, the functions of the state enterprise can not be carried out outside the activities of the authorized bodies. This means that the state implements the right of use, possession, dispositions, through its institutions of power. In clauses 1, 2, 125 of the Civil Code article it is determined that municipal and state bodies receive and exercise legal opportunities and bear responsibilities on behalf of the Russian Federation and the Ministry of Defense within their competence. Its borders are established by normative acts, which establish the legal status of these institutions of power. In practice, legislative structures are acting as representatives of municipalities and the state with respect to budgetary funds. They are given appropriate authority on behalf of administrative-territorial entities.

Executive bodies

In the current legislation, thecompetence of local and state authorities. The norms provide for the authority to dispose, use and own budget means, not only for representative but also for executive bodies. An example, in particular, can serve as the Oryol region. The budgetary process in this region is organized in accordance with the regional legislation adopted within the framework of constitutional provisions and the Federal Law. The supreme executive body at the same time is vested with the authority to approve regulations that regulate the replenishment of the treasury, the order of disposal of its funds and facilities. In addition, the competence of this institution of power includes control over the security and targeted use of the property that makes up it. By a decree of the collegium of the regional administration №43, it is determined that such a treasury. It consists of budgetary funds, movable property and immovable property not assigned to regional institutions and enterprises as operational management / economic management. It also includes land plots that have not been leased, permanent use (perpetually), which are the property of the region.

Objects

Given the legislative definition, as well as regulatory acts at the regional level, it can be determined that the people's treasury consists of:

1. Budget funds.
2. Securities, stakes in the authorized capitals of economic entities.
3. Archive documents and funds.
4. Buildings, 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.

It is necessary to say that the objects of the regional treasury can be located both in the territory of the subject and outside it.

Foundations of formation

The People's Treasury includes only those facilities that comply with the requirements of the law. Among the grounds for assigning property to the category in question, it should be noted:

1. Absence of permanent use and lease for land plots granted to enterprises and institutions for economic management / operational management.
2. The seizure of the unused and surplus or exploited property not for the prescribed purpose.
3. Refusal of establishment / enterprise from operational management / economic management rights to tangible assets, termination of lease and unlimited use of land.
4. Presence of the rest of objects after liquidation of federal, regional or municipal organizations
5. Absence of the owner of material values,the refusal of the rightful owner of his rights to the property or their loss on other grounds, determined in the existing norms, which, in the manner and in the cases established by law, became the property of the RF, the subject or the municipality.

Accounting

To provide control over the state of objectsprovides a register of state property. In the regional database there is an appropriate section of the "Treasury". Accounting of property is carried out by entering information about its composition, cost, method of acquisition, the date and grounds for its registration. If necessary, other information may be indicated. 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 values ​​of entities.

Municipal treasury

It is formed in accordance with the Civil Code, Federal Law No. 131,Charter of the Ministry of Defense and other regulations of local authorities. According to the specified documents, the representative institute develops a position in which the authorized structures, property managers, the order of the account and use of objects are defined. In the act, there may also be other conditions relating to the formation of the treasury. It includes:

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

Like the objects of the regional treasury, municipal property can be located in the territory of the MI or outside it.

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