Instructions for generating a unique register entry number for a participant in the budget process. Error when placing the schedule Directory of public legal education PPE in the EIS

  1. In addition to physical and legal entities participants in civil legal relations are public legal entities. This term refers to the complex of subjects listed by the legislator in Art. 124 of the Civil Code of the Russian Federation: “Russian Federation, subjects Russian Federation: republics, territories, regions, cities of federal significance, autonomous regions, autonomous okrugs, as well as urban, rural settlements and other municipal entities...” Public legal entities, as follows from the list, unite two groups of participants in relations:

– state entities (Russian Federation and the subjects of the Russian Federation listed above);

– municipalities (urban, rural settlements and others).

In legal literature and legislation, the collective concept “state” is often used to designate state and municipal entities. The admissibility of such a term is explained by the established tradition and unity of status of certain types of public entities (taking into account the fact that each of them acts on its own behalf within the limits of its competence).

The state is not a traditional participant in civil (private) legal relations. It is known that public entities are created for the purpose of implementing certain government functions - regulating the economy, streamlining social and political processes, etc. As bearers of public (state, municipal) power, such entities have sovereignty (supremacy), due to which their orders are generally binding. They themselves determine the rules that they must follow in the exercise of their powers. At the same time, private law relations require legal equality of all participants. The law indicates that public legal entities act in relations regulated by civil legislation on an equal footing with other participants in these relations - citizens and legal entities (Clause 1 of Article 124 of the Civil Code of the Russian Federation). This “dual” position determines the special place of these entities in property circulation.

The status of public legal entities is generally equivalent to the status of legal entities. “The rules governing the participation of legal entities in relations regulated by civil law are applied to them, unless otherwise follows from the law or the characteristics of these entities” (Clause 2 of Article 124 of the Civil Code of the Russian Federation). This approach of the legislator is explained primarily by the commonality of the legal structure of the status of the named subjects: the design of the legal “appearance” in the form of the organizational unity of certain structural links; participation in civil legal relations through its bodies; dependence of the scope of legal capacity on the purposes of creation, etc.

However, these features determine only the external, formal and legal similarity of the state and legal entities. Their role as participants in civil legal relations is different. Legal entities are entities specially created to participate in civil circulation, while public legal entities participate in it to the extent that this is necessary for the implementation of their functions. Acting as an equal subject of civil legal relations, public education does not lose its imperious essence. It cannot impose its will on other persons, but when entering into relationships with them, it pursues not its own, but public interests. Thus, taking into account the goal to which the activities of the subjects are subordinated, the nature of state participation in property circulation can be characterized as auxiliary, secondary.

The order in which the subjects under consideration arise also differs. Legal entities become participants in civil legal relations only if the process of their creation does not contradict the rules established by civil legislation regarding a particular organizational and legal form of a legal entity, the rules for its registration, etc. Public entities arise on the basis of a “power-administrative” (most often administrative) act. Their status and competence are determined not by the norms of civil law, but by public law.

Thus, the dual nature of the participation of state and municipal entities in property turnover: legal equality in matters of interaction with counterparties, on the one hand, and a special procedure for creation, the nature of the exercise of powers, and the possession of public power, on the other, allows us to characterize them as a special subject civil legal relations.

  1. As a subject of civil law, the state is endowed with legal capacity and legal capacity. Despite the fairly broad opportunities to participate in various types civil legal relations, legal capacity this person is of a targeted, or special, nature: he acts within the framework of strictly defined competence and cannot go beyond its limits.

As already noted, public legal entities carry out only those types of activities that are necessary for them to exercise public power. At the same time, they themselves formulate the rules of civil circulation, the content and limits of their legal personality.

The implementation of the legal capacity of state and municipal entities occurs with the help of relevant bodies. This quality indicates the similarity of the legal structure of the state and the legal entity. By virtue of paragraphs 1 and 2 of Art. 125 of the Civil Code of the Russian Federation, on behalf of the Russian Federation and constituent entities of the Russian Federation, property and personal non-property rights and obligations can be acquired and exercised by government bodies, and on behalf of municipalities - by local government bodies. At the same time, the actions of authorities that do not go beyond their competence are considered the actions of the entity itself.

  1. Russian legislation provides for two forms of participation states in civil legal relations:

– direct – through its bodies (clauses 1, 2 of Article 125 of the Civil Code of the Russian Federation);

– indirect – through representatives (clause 3 of Article 125 of the Civil Code of the Russian Federation).

As a rule, public entities act in civil relations on their own behalf through executive authorities. At the federal level, these include the Government of the Russian Federation, federal ministries, departments and their territorial units, at the level of constituent entities of the Russian Federation - administrations, mayor's offices and other similar structures, at the municipal level - relevant administrative bodies. Executive bodies implement the interests of the state within the established competence. For example, the Federal Agency for State Property Management (Rosimushchestvo) is an authorized federal executive body exercising the powers of the owner, including the rights of a shareholder and participant in a limited liability company (clause 1, section 1 of the Regulations on the Federal Agency for State Property Management , approved by Decree of the Government of the Russian Federation of June 5, 2008 N 432).

The direct participation of public entities in property legal relations should be distinguished from the independent actions of their bodies endowed with the rights of a legal entity. IN the latter case bodies do not perform public functions, act not on behalf of the relevant state or municipal entities, but on their own behalf, act in their own interest (for example, purchasing equipment or tools to satisfy any economic needs) and bear independent responsibility for their obligations.

Representation relations arise in cases where a public entity vests state or municipal bodies that do not have the right to act on behalf of public entities directly, as well as legal entities or citizens with special powers based on a normative or administrative act (in relation to state bodies and local governments ) or agreement (in relation to citizens and legal entities). For example, the Government of the Russian Federation or a constituent entity of the Russian Federation may enter into a trust management agreement for part of its property with a commercial bank or management company. IN joint stock companies, part of the shares of which is owned by public entities, the interests of these entities under the agreement can be represented by individuals.

  1. The specificity of the participation of public legal entities in civil legal relations is due to the fact that the nature of the functions they perform excludes the possibility of carrying out certain types of activities, characteristic of citizens or legal entities, or, conversely, allows them to have such powers that are not characteristic of other entities. In this capacity, the state becomes a participant in a fairly wide range of types of legal relations of a private law nature.

Being the owners of their property, public entities can acquire property, transfer it for use, alienate it, inherit it, i.e. enter into various types of property legal relations. The law also provides them with special opportunities in the exercise of these powers, for example, with regard to the right to receive part of a discovered treasure or to acquire ownerless property. Only the state has the power to requisition, confiscate or nationalize private property. When acquiring property as an heir under a will, the state cannot bequeath its property, refuse inheritance, etc. But provided that the subject of these legal relations is the Russian Federation, it can act as the legal heir of the escheated property.

How can owners of public legal entities create legal entities with the right of economic management or operational management, act as founders of business companies or partnerships, including within the framework of the privatization of state enterprises and institutions. Through their representatives, they participate in the management of such commercial organizations and other activities of the nature of corporate relations.

Within the framework of obligatory legal relations, the state enters into transactions for the disposal of its property (it can give it, exchange it, sell it, etc.). The exclusive competence of the state includes concluding contracts for construction, supply or carrying out research, development and technological work for state and municipal needs, state loans, and production sharing agreements.

In the sphere of non-contractual relations, public legal entities are endowed with the opportunity to be parties to obligations arising from unjust enrichment and harm. In the latter case, in particular, they are obliged to compensate for damage caused to citizens or legal entities by illegal actions of state bodies (inquiry, investigation, prosecutor's office, court), local government bodies or officials.

The participation of state and municipal entities in relations arising regarding the results of intellectual activity is insignificant. They can acquire the rights of a patent holder (if intellectual property was created during the execution of a state or municipal order), and in some cases, rights to trademarks and trade names. The Russian Federation may become the heir to some copyrights, in which case it assumes the protection of these rights.

The above list is not exhaustive possible options participation of public entities in civil legal relations, but in itself clearly indicates their recognition as full participants in civil circulation.

At the same time, the specificity of the state’s participation in civil circulation allows us to note such types of its activities that are not characteristic of other persons. For example, only this subject can acquire ownership rights on grounds such as requisition, confiscation, nationalization. Privatization is a special way to terminate property rights. When the testator has no heirs either by law or by will, or all heirs are deprived of the right to inherit, or do not accept the inheritance, or refuse it, the inherited property passes to the state (escheat). Items found in the treasure belonging to historical and cultural monuments are subject to transfer into state ownership. Within the framework of obligatory legal relations, the status of a public legal entity in supply contracts for state needs, state loans, etc. is specifically regulated.

The state, due to its special status, cannot be a participant in certain types of civil legal relations. In particular, unlike citizens and legal entities, it does not have the right to engage in entrepreneurial activities, act as a trustee under agreements for the trust management of securities and other property, and cannot be a testator.

  1. By general rule public legal entities carry responsibility for their obligations with property owned by them. Exemption is established by law in relation to:

– property that is assigned to the legal entities created by them with the right of economic management or operational management;

– property that can only be in state or municipal ownership.

In the first case it works general rule: legal entities created by the Russian Federation, constituent entities of the Russian Federation and municipalities are not liable for their obligations, and the Russian Federation, constituent entities of the Russian Federation and municipalities are not responsible for the obligations of legal entities created by them. Exceptions are made in cases provided for by law. Thus, state and municipal entities bear subsidiary liability for the obligations of what they create:

– a state-owned enterprise if its property is insufficient (paragraph three of paragraph 6 of Article 113 of the Civil Code of the Russian Federation);

– a government institution if it has insufficient funds (clause 4 of Article 123.22 of the Civil Code of the Russian Federation);

– an autonomous or budgetary institution in the event that they cause harm to citizens, if their property is insufficient, which may be subject to foreclosure (paragraph two of clause 5 and paragraph two of clause 6 of Article 123.22 of the Civil Code of the Russian Federation, respectively).

The second exception includes the rule that property that is the exclusive property of the state cannot be foreclosed on. In particular, paragraph 1 of Art. 126 of the Civil Code of the Russian Federation establishes that foreclosure on land and other natural resources that are in state or municipal ownership is allowed only in cases provided for by law.

Acting in civil legal relations as independent participants with separate property, public entities bear separate responsibility for their obligations. Subjects of the Russian Federation and municipalities are not liable for each other’s obligations, as well as for the obligations of the Russian Federation. The Russian Federation is not responsible for the obligations of the constituent entities of the Russian Federation and municipalities.

The principle of separate liability does not apply in the case where the Russian Federation has assumed a guarantee (surety) for the obligations of a constituent entity of the Russian Federation, a municipal entity or legal entity, or the specified entities have assumed a guarantee (surety) for the obligations of the Russian Federation.

Property, which is a means of securing the obligations of state and municipal entities, is property owned by the relevant public entities and not assigned to state and municipal enterprises and institutions, constituting state or municipal property. treasury. The treasury of the Russian Federation, the treasury of the constituent entities of the Russian Federation, the treasury of a city, rural settlement or other municipal entity consists of funds from the corresponding budget and other state or municipal property (clause 4 of article 214 of the Civil Code of the Russian Federation). Taking into account the fact that “other” property primarily includes off-budget funds, state reserve property, gold reserves, a fund of precious stones and metals, etc., i.e. property, the collection of which cannot be levied, then the more realistic object for the collection of creditors remains budgetary (monetary) funds, as indicated by judicial practice.

Questions for self-control:

  1. What is the peculiarity of the legal personality of civil legal entities as subjects of civil legal relations? How does it differ from the legal capacity of citizens and legal entities?
  2. By what criteria are the forms and types of participation of public legal entities in civil circulation distinguished?
  3. What are the features of liability of public legal entities?

For
municipalities in order
publication of financial and other information
about the budget and the budget process,
to be placed in an open
access on single portal budgetary
systems of the Russian Federation

I. General provisions

1. The Russian Federation, a subject of the Russian Federation, and a municipal entity are a public legal entity.

2. The financial authority of the municipality ensures the formation and publication general information on public legal entities that form and execute budgets in accordance with Section III of the Procedure for posting and providing information on the unified portal of the budget system of the Russian Federation (hereinafter referred to as the unified portal), approved by Order of the Ministry of Finance of Russia dated December 28, 2016 N 243n “On the composition and procedure placement and provision of information on the unified portal of the budget system of the Russian Federation" (hereinafter - the Procedure, Order of the Ministry of Finance of Russia N 243n) and keeps them up to date.

3. Processing and publication on a single portal of generated general information about public legal entities that form and execute budgets is carried out by the financial authority of the municipal entity in accordance with Sections IV-V of the Procedure approved by Order of the Ministry of Finance of Russia N 243n.

4. Publication on a single portal of general information about public legal entities that form and execute budgets is carried out by the financial authority of the municipal formation independently on the relevant pages of the financial authority of the municipal formation in the form of hypertext, infographics and media using the means of a single portal.

II. Rules for the formation by financial bodies of municipalities of general information about public legal entities that form and execute budgets

5. When generating general information about public legal entities that form and execute budgets, the following shall be indicated:

code and name of a public legal entity according to the All-Russian Classifier of Territories of Municipal Entities;

code and name of the type of public legal entity;

status of the territory of the municipality as an administrative-territorial entity of the subject;

administrative center of public legal education;

last name, first name, patronymic and position of the highest official of the municipality;

coat of arms of a public legal entity (if any);

flag of a public legal entity (if available).

6. The code of a public legal entity is indicated automatically in accordance with the All-Russian Classifier of Municipal Territories based on information from the Register of Participants in the Budget Process, as well as legal entities that are not participants in the budget process (hereinafter referred to as the Consolidated Register), the formation and maintenance of which is carried out in accordance with Order of the Ministry of Finance of the Russian Federation dated December 23, 2014 N 163n “On the Procedure for forming and maintaining a register of participants in the budget process, as well as legal entities that are not participants in the budget process.”

The name of the public legal entity according to OKTMO is indicated automatically after specifying the code of the public legal entity according to OKTMO based on the information in the Consolidated Register and is not subject to change.

In the case of transfer of powers to organize the execution of the budget of an urban or rural settlement that is part of a municipal district, the code and name of the public legal entity according to OKTMO to the municipal district

In case of transfer of powers to organize the execution of the budget of an intracity district, which is part of an urban district with an intracity division, to a city district with an intracity division, the code and name of a public legal entity according to OKTMO can be changed by selecting the code of a public legal entity from the All-Russian Classifier of Territories of Municipal Formations based on information from the Consolidated Register.

If the financial authority of a constituent entity of the Russian Federation makes a decision on the independent generation of information from the financial authority of a municipal formation, as well as in the event of a decision by the financial authority of a municipal district (urban district with intra-city division) on the independent generation of information from the financial authority of an urban or rural settlement (intra-city district), included in a municipal district (urban district with intra-city division), the code and name of a public legal entity according to OKTMO can be changed by selecting the code of a public legal entity according to OKTMO from the All-Russian Classifier of Municipal Territories based on information from the Consolidated Register.

7. The code and name of the type of public legal entity are indicated in accordance with the directory of types of public legal entity:

intracity municipal formation of a city of federal significance;

urban district;

municipal district;

municipal district;

rural settlement;

urban settlement.

The code and name of the type of public legal entity are indicated automatically after specifying the code of the public legal entity according to OKTMO based on information from the list of budgets of the budget system of the Russian Federation, formed in accordance with Appendix No. 1 to the Methodological Recommendations, and are not subject to change.

8. When generating information about the status of the territory of a municipal formation as an administrative-territorial formation of a subject, the name of the status of the municipal formation is indicated, established in accordance with Article 10 of the Federal Law of October 6, 2003 N 131-FZ "On the General Principles of the Organization of Local Self-Government in the Russian Federation" law subject of the Russian Federation, on whose territory the corresponding municipal entity is located, in accordance with the directory of statuses of territories of municipal entities, taking the following meanings:

urban settlement;

rural settlement;

municipal district;

municipal district;

urban district;

urban district with intracity division;

intracity district of the urban district;

intracity territory of a city of federal significance.

Information about the status of a municipal entity is filled in automatically based on the name of the type of public legal entity and is not subject to change, except for public legal entities that are intracity municipalities of cities of federal significance.

9. When generating information about the administrative center of a public legal entity, the name of the administrative center of the public legal entity is indicated in accordance with the law of the subject of the Russian Federation on the territory of which the corresponding municipal entity is located.

10. When generating information about the coat of arms, flag of a public legal entity, files are attached taking into account the requirements:

jpg format;

minimum image size 100 x 100 px;

minimum image resolution: 72 ppi;

maximum file size 10 MB.