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
We will deal with the basic concept. Treasury means budget funds or state property that has not yet been distributed between state institutions and enterprises, but that belongs to the state itself by right of ownership.
Types of treasury in the Russian Federation
In the Russian Federation today there are three types of treasury:
- Federal (in fact, the treasury of the Russian Federation).
- Treasury of each of the entities.
- Municipal treasury of municipalities.
The concept of municipal education
What belongs to the latter category? Budgetary funds or state ownership of municipalities of the state. What is it, says Federal Law No. 131 (2003) in detail. The law clarifies which municipalities are in Russia:
- Rural settlement. So can be called as one or several settlements that are united by a common territory. They can be villages, villages, farms, villages, villages, villages, villages, villages and so on. Here, local self-government (transcript: local government) is carried out by residents independently or through elective (or other) management tools. Such authorities are fully consistent in their functions with the village councils of the Soviet period and Zemstvos of imperial Russia.
- City settlement. The name hides either a small city or a large village (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 plots, united by common land. Within its borders, local self-government is embodied to solve local issues of inter-settlement type. The population gives an answer on their own or through elected bodies of local self-government. The latter can exercise certain state powers, which are transferred to them in accordance with federal acts and laws of the subjects of the federation.
- City district. This is a separate urban settlement that will not be part of the municipal district. The local government structure here exercises authority to resolve issues of local importance established by federal law.
- Intracity territory of federal significance of the city. This is part of the territory belonging to a megalopolis of federal significance, within the boundaries of which local self-government will be carried out by the population independently or through elected bodies.
The meaning of the term
The property of the treasury of the municipality is the main component of the property of the municipality. Accordingly, it includes monetary accumulations of the budget of the settlement and other property that is not assigned to municipal institutions and enterprises.
Property of the treasury of a municipality - property not assigned to enterprises and institutions of the municipality. In other words, this is municipal unallocated property. In this case, the treasury will be attributed as an error. The legislation of the Russian Federation calls the treasury only unallocated property, and not the municipal, state body.
Deficiencies in legislation
The very concept of "means of treasury of a municipal formation" is so far enshrined only in the Civil Code. He explains this term in a somewhat framework. But in other federal laws the concept is not mentioned. Instead, the legislation uses the term “municipal property” (wider in meaning) or “municipal budget” (on the contrary, narrower). Today, this is a very serious drawback of the legislation on the municipality, requiring improvement.
The 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 the non-residential premises of the unified complexes of real estate, which is in the total share of the property of private owners of premises.
- Non-residential municipal fund. This category includes freestanding buildings, buildings, structures, premises in them. Non-residential premises located in residential buildings. Attached, built-in and attached premises to residential buildings, which themselves are not intended for living. Non-residential construction objects, as well as engineering, transport and other structures.
- Property enterprises and complexes.
- Land plots and natural objects, resources.
- Machines, automobile transport, equipment, goods, machine tools, stocks of materials and raw materials.
- Property rights. Including liability rights in relation to those households. companies in the authorized capital of which 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.
- The property is directly LSG.
- Property that was transferred to the municipality under lease, gratuitous use, lease, and trust management agreements.
- Monetary savings of the local budget, as well as foreign exchange funds, stocks, securities (stocks, bonds, etc.), shares in the authorized capital of various business entities, shares in joint venture agreements, as well as other financial and credit sector assets, which 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, which was included in the municipal treasury of the municipality on the basis not contradicting the current legislation.
- Municipal residential premises, shares of the municipality in residential complexes (rooms, apartments), municipal dormitories.
- Other property.
Legislative definition
We have figured out what constitutes the treasury of the municipality. Now let's move on to the letter of the law.
The treasury institution defines civil law. Namely - paragraph 4 of Art. 214 and clause 3 of article 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 country's subjects, 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 the number that is listed in Art. 50 Federal Law "On the General Principles of the Organization of Local Government in the Russian Federation". However, at the same time, various groups of objects are distinguished, which may be the property of different types of municipalities of the country. Like that: rural settlements, urban districts, districts.
The first part of Art. 50 of this Federal Law also determines the categories of objects that can be listed in the municipal treasury.
Categories of objects in the treasury
When accounting for the treasury of a 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 address 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 provision of certain state powers, which were transferred to local authorities in cases defined both by the Federal Law and the laws of the constituent entities 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 according to the regulatory legal acts of the representative body of the municipal government.
Treasury formation
How is property accounting of the treasury of a municipality regulated? Today, all constituent entities of the Russian Federation have enshrined in their laws the rules on property of the municipality. More specifically, its composition is determined in the charters of specific municipalities, regulatory by-laws.
But the formation and further use of the municipal treasury in no way can be carried out in the form of spontaneous self-regulation and self-development. Hence, the accounting of property included in its composition is carried out with an organic combination of mechanisms of local and state regulation.
In this case, the policy of the municipality in the field of treasury formation is aimed at achieving certain goals.
Purpose of treasury formation
The collection from the treasury of the municipality here is a very negative point. The emphasis is on attracting new property. It is important for the municipality to achieve the following goals:
- To increase the budget revenues of their education through the effective management and disposal of local state property.
- To optimize the structure of the non-financial municipal treasury in order to ensure stable prerequisites, motivations for the effective economic development of the facility.
- Involve the largest amount of municipal public funds in circulation.
- Use the municipal treasury property as a tool to attract additional investments to the economy of the municipality.
- Ensure the functioning of local institutions and enterprises, as well as help increase their competitiveness.
