On the basis of the regional clinical hospital, a conference was held dedicated to a very topical issue of improving the legal status of state and municipal medical institutions, which was attended by almost all the chief doctors of various medical institutions of the region and nearby regions.

Since January 1, 2011, many chief physicians have decided to transfer their medical institutions to autonomous status. All of them believed that this organizational and legal form would give medical facilities the opportunity to earn money through the provision of paid medical services and would allow them to withdraw the salaries of doctors and other medical staff to a decent level.

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Information sources

1. See for example: Zalessky V.V. New legal entity (autonomous institution) // Journal of Russian law. 2007. No. 4;
2. Rybalchenko I.E. New forms of intensification of the activities of a medical institution in the field of paid services // Healthcare Manager. 2005. No. 11;
3. Selyukov A.D. Legal Aspects of Financial Support of Budgetary Institutions // Law and Education. 2002. No. 3;
4. Siburina T.A. Future directions of institutional development of health care // Manager of health care. 2005. No. 7;
5. Starodubov V.I., Tikhomirov A.V. Establishment: pro et contra // Head physician: economy and law. 2004. No. 1;
6. Stetsenko S.G. Paid medical services: topical issues of legal regulation // Medical Law.2003. No. 1.

According to the Federal Law, an autonomous institution is a non-profit organization created by the Russian Federation, a subject Russian Federation or municipality to perform work, provide services in order to implement provided by law RF powers of state authorities, powers of local governments in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

The advantages of an autonomous institution from the point of view of the institution itself include:

• receiving budget financing in the form of subsidies;
• loss of the status of a recipient of budgetary funds, and consequently, the lack of treasury control over the expenditure of budgetary resources;
• the ability to dispose of earned funds (receipts from paid services) also without constant control from the founder, treasury and financial authority.

Capabilities of Autonomous Institutions to Manage Financial Resources

An autonomous institution has the right to receive bank loans, open accounts in commercial banks, receive dividends, and acquire shares. Thus, there are more opportunities to update equipment, furniture, ensure timely maintenance of premises, improve wages employees, etc. As a result, an autonomous institution has the opportunity to improve the quality of services and, accordingly, attract a larger number of consumers and receive large amounts of payments for the provision of paid services.

The income of an autonomous institution remains at its independent disposal, is used by it to achieve the goals for which it was created, and does not relate to budget revenues. The funds earned by an autonomous institution and the property (buildings, equipment, etc.) acquired at their expense cannot be transferred to other state (municipal) organizations.

An autonomous institution has the right to open settlement and other accounts in credit organizations, including currency accounts. Unlike public institutions, autonomous institutions are not required to carry out all transactions with non-cash funds through personal accounts opened with the federal treasury, which will contribute to a significant increase in the mobility of financial flows and thereby allow more prompt resolution of urgent financial issues.

Unlike budgetary institutions, autonomous institutions have the right to receive credits and loans from credit institutions and other individuals. An autonomous institution, with the consent of its founder, has the right to contribute funds and other property to the authorized (share) capital commercial organizations. The possibility of disposing of these institutions with their property has also been expanded.

Restrictions on the disposal of property

An autonomous institution, without the consent of the founder, is not entitled to dispose only of immovable property and especially valuable movable property assigned to it by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property.

Budget financing of autonomous institutions

Instead of the existing budget organizations of the budgetary and estimated financing procedure for autonomous institutions, a special procedure will be established: the founder gives the autonomous institution a task to provide socially significant services (educational, research, etc.), which is mandatory. The implementation of this task is financed from the budget in the form of subsidies and subventions.

From the moment of transition to an autonomous institution, there is a grace period of three years, during which funding from the budget will be maintained in the same volume as that of a budgetary institution.

Autonomous institution management

• Founder
• Head of an autonomous institution
• Supervisory Board
• Other stipulated federal laws and the charter of the autonomous institution, the bodies

The Supervisory Board approves draft reports on the activities of the autonomous institution and on the use of its property, on the implementation of the plan for its financial and economic activities, annual financial statements, proposals of the head of the autonomous institution on major transactions and transactions in which there is interest, decides on the annual audit financial statements and approvals by the audit firm. These decisions of the supervisory board are binding on the autonomous institution.

The Supervisory Board also makes other decisions, already advisory in nature, which are the authoritative opinion of an independent body and, according to the law, should be taken into account when making final decision, possessing the "power of authority".

Who benefits from moving to an autonomous institution?

Those who lead independent work in large volumes. At the same time, they should have significant off-budget income due to the demand for paid services, which will not decrease in the near future. It is better to organize work in a new status with budgetary institutions adapted to independent market activity and having proactive leadership and a loyal workforce.

What difficulties can a budget institution face when changing status?

Changing the type of budgetary institution to an autonomous one requires a change in approaches to organizing the work of the institution. At the same time, there is a refusal to develop estimates in favor of earning financial resources by providing quality services in the required volumes.

In order to get the maximum number of advantages from acquiring a new status, an autonomous institution will need to turn its face to the consumer, to interest him in receiving (purchasing) services from this particular institution, and not from any other.

At the same time, the founder must also be sure of the need for this institution, that its services are needed and important to consumers and can be paid for by budgetary allocations.

An autonomous institution will also need to build interaction with credit institutions, suppliers of works and services, switch to another system accounting, provide publicity of information about their own activities, be subject to an annual audit.

There is also the risk of losing guaranteed budgetary and estimated financing, which consists in the fact that the state, in fact, offers autonomous institutions to try themselves “in free swimming” in market conditions, in competitive environment, while maintaining the minimum funding "on order" based on the task of the founder.

This risk is mitigated by the already mentioned Decree of the Government of the Russian Federation of March 18, 2008 No. 182, according to which a federal autonomous institution created by changing the type of an existing federal public institution, is provided within 3 years from the date of creation of a subsidy at the expense of the federal budget in order to equalize the financial support for the fulfillment of the task formed by the founder in relation to this federal autonomous institution.

At the same time, it should be noted that the listed difficulties can be overcome if the ways and means of organizing the work of an autonomous institution, motivating staff, and attracting consumers of services are thought out in advance.

Ten practical steps to implement the transition of a municipal educational institution to the status of an autonomous institution (autonomous organization)

1. Analysis of the resources of an educational institution in terms of the possible transition of the school to a different status.

• Human Resources
• Material and technical resources.
• parent resources.

1. Work on the formation of a board of trustees or supervisory board.
2. Working with the media.
3. Preparation of a proposal for the creation of an autonomous institution (or autonomous organization).

Proposal to create an autonomous institution by changing the type of an existing one municipal institution should contain:

• rationale for the creation of such an institution, including in terms of its expected socio-economic consequences, accessibility to the population and the quality of the services provided to them.
• property information.
• calculation Money necessary for the exercise of all the powers provided for by the charter of an autonomous institution.

The proposal is submitted to the appropriate state authority or local government for consideration and decision on the creation of an autonomous institution.

1. Work with the deputies.

The decision to create an autonomous institution (autonomous organization) by changing the type of municipal institution is taken by the representative body municipality.

1. Work with various departments of local government administration.

One of the most difficult issues in preparing for the transition of a school to a different status is the issue of financing a new institution (or organization). Financing of that part of the activity that provides guarantees of free education is carried out from the relevant budget in the form of a subvention. The amount of the subvention is calculated in accordance with regional social and financial standards and transferred to the municipality from the regional budget.

The second very serious issue, involving the joint work of the school, which initiated the transition to autonomy, and the administration of local self-government, is the issue of property.

In case of transfer of the school to the status of an autonomous institution, it is necessary to prepare two property registers. Firstly, this is a register that will include the part of the property that will be transferred to the school by the Founder, as well as the property acquired at the expense of targeted budget funds. This property must belong to the school on the rights of operational management. Secondly, it is a register of property acquired at the expense of the institution itself (charitable contributions, income from additional educational services or from project activities). This part of the property passes to the school on the basis of ownership. In both cases, it is necessary to draw up complete lists to make an appropriate decision.

1. Participation in the session representative body municipality.
2. Preparation of the charter of an autonomous institution.
3. Establishment of a supervisory board.

The founder decides on the appointment of the head of the autonomous institution, and also appoints the members of the supervisory board. This is provided for by Article 10, Clause 6 and Article 11, Clause 2 of the draft law “On an Autonomous Institution”. Of course, in this case, democracy is very relative, and an autonomous institution differs little from an ordinary municipal one. Therefore, it is desirable that the Supervisory Board includes people who are able to openly express their point of view, even if it does not coincide with the position of the founder. By the way, the norms of the draft law do not provide for the early termination of the powers of members of the supervisory board at the initiative of the founder.

1. State registration of an autonomous institution.

Features of the position of a budgetary institution in the framework of new approaches to reforming the public sector

Budget institutions of a new type (BUNT)

When considering the content of the amendments introduced, attention should be paid to the following provisions: the provision of paid services by budgetary institutions is possible only in excess of the established state (municipal) task; reduction of the amount of the subsidy during the period of fulfillment of the state (municipal) task is impossible without a corresponding reduction in the state task; budgetary institutions are not entitled to place funds on deposits in credit institutions, but they can make transactions with securities if such a right is provided for by federal law; norms have been established regarding the procedure for providing budget investments to increase the value of fixed assets that are under the right of operational management of budgetary and autonomous institutions (amendments to Articles 69 and 79 of the Budget Code of the Russian Federation); for the first time, a new type of budgetary institution is allowed to conclude a financial leasing agreement, while certain restrictions are introduced: payments cannot be made in kind and a special procedure is established for collecting debts on lease payments not paid on time; the initial cost standards for the provision of services by a federal budgetary institution will be determined based on the amount of budgetary allocations determined for its maintenance, with a possible increase in the maintenance of newly commissioned facilities social sphere

About autonomous institutions

Significant amendments were also made to the Law of November 3, 2006 No. 174-FZ "On Autonomous Institutions": initially, the bill proposed the formation of autonomous institutions only in the field of education, culture, science, healthcare and social security. The possibility of creating autonomous institutions in other areas, previously established by Article 2 of Law No. 174-FZ, was excluded. After active discussions of this norm, as a result, an amendment was adopted providing for the creation of autonomous institutions in other areas, if this is provided for by federal laws. At the same time, according to paragraph 14 of Article 31 of Law No. 83-FZ, autonomous institutions established in areas not covered by paragraph 1 of Article 2 of the Law "On Autonomous Institutions" are subject to reorganization or liquidation within one year from the date of the official publication of the Law; In accordance with the parliamentary amendment, it is possible for autonomous institutions to open personal accounts not only in credit institutions, but also in territorial bodies of the Federal Treasury or in financial bodies. In this case, the norm enters into force upon the voluntary adoption of such a decision by the founder of an autonomous institution and in the presence of an agreement between the founder and one of the indicated bodies; a norm was adopted according to which an autonomous institution, as well as a budgetary one, has no right to refuse to fulfill a state task; the procedure for applying the simplified taxation system for autonomous institutions has been preserved.

About timing

The article of the Law No. 83-FZ, which establishes the terms for the entry into force of its provisions, has been significantly revised. In accordance with paragraph 1 of Article 33 of the Law, its main provisions shall enter into force on January 1, 2011, with the exception of provisions for which other dates for their entry into force have been established. At the same time, from January 1, 2011 to July 1, 2012 (according to the parliamentary amendment), a transitional period is established. In this regard, the provisions of paragraphs 15 and 16 of Article 33 are extremely important. Paragraph 15 establishes the right of the federal executive body - the main manager of federal budget funds to make a decision during the transition period on granting to a budgetary institution that is under the jurisdiction of this body or under the jurisdiction of the federal executive body authorities subordinate to this body, subsidies from the federal budget in accordance with paragraph 1 of Article 78.1 of the Budget Code of the Russian Federation. At the same time, within 10 working days from the date of adoption of this decision, the main manager of federal budget funds will need to submit to in due course to the territorial body of the Federal Treasury, the relevant changes that are supposed to be made to the consolidated register of chief administrators, administrators and recipients of federal budget funds, chief administrators and administrators of federal budget revenues, chief administrators and administrators of sources of financing the federal budget deficit. Paragraph 16 of Article 33 of Law No. 83-FZ establishes similar norms for budgetary institutions of the constituent entities of the Russian Federation and municipal budgetary institutions. Only the adoption of such decisions should be formalized by the law of the subject of the Russian Federation and the regulatory legal act of the authorized body of local self-government.

These acts should determine the form of financial support for the activities of budgetary institutions during the transition period (by providing subsidies in accordance with paragraph 1 of Article 78.1 of the RF BC or on the basis of a budget estimate) and the date (no later than January 1, 2012), starting from which enrollment in the budget of a constituent entity of the Russian Federation or the local budget of income received, respectively, by state institutions of a constituent entity of the Russian Federation or municipal state institutions from paid services and other income-generating activities. These acts are to be adopted by December 1, 2010.

Thus, the transfer of specific federal budgetary institutions to a new procedure for financial support for the fulfillment of the state task by providing them with subsidies from the budget depends on the decision of the founder, which can be taken from January 1, 2011 until the end of the transition period (with the exception of those federal budgetary institutions that become state-owned by virtue of Article 31 of the Law). In relation to budgetary institutions of the constituent entities of the Russian Federation and municipal budgetary institutions, such a decision is made by the law of the constituent entity of the Russian Federation and the municipal regulatory legal act.

Publication date:

Thursday, March 9, 2017

The transition of budgetary educational institutions to autonomous institutions is one of the priority areas of state policy. Many regions have been doing such work for a long time, but often the expediency of changing the type of institution raises doubts among the administration of educational institutions.

For a long time, the organizational and legal form of educational institutions (hereinafter - EI) was unified, and all of them, being in the same status, had equal rights and opportunities. Such a situation did not allow the OU to fully prove itself as a successful educational institution, and fettered their initiative. In this regard, for a long time the question was raised about changing the form of the institution, developing such mechanisms that would allow them to be more independent, get involved in activities in the educational services market, and more actively use their competitive advantages.

Initially, the idea of ​​introducing a new organizational and legal form was considered - a state (municipal) autonomous non-profit organization. Then this idea was abandoned and the development of a law on autonomous institutions began. We note right away that autonomous institutions and autonomous non-profit organizations should not be confused. An autonomous institution is a type of institution, while an autonomous non-profit organization is a special organizational and legal form (there are institutions, foundations, autonomous non-profit organizations, non-profit partnerships, public organizations, etc.).

With the adoption of Federal Law No. 174-FZ of 03.11.2006 "On Autonomous Institutions" (hereinafter - Law No. 174-FZ), two types of state (municipal) educational institutions appeared in our legislation. Now the state (municipal) OS can be budgetary or autonomous. Thus, the institution has a choice that was not previously available.

An autonomous institution is a new type of institution that provides the necessary freedom and initiative for the effective development of an OU. The transition to autonomous institutions contributes to the creation of a competitive environment in education and, consequently, to an increase in the quality of educational services provided. Under the conditions of the new education financing system, each educational institution will be interested in working efficiently and providing quality education, but an autonomous institution will have somewhat more opportunities for this. Let us dwell in more detail on the issues of interest to the heads of educational institutions.

Differences between a budgetary institution and an autonomous one

First of all, it is necessary to note the differences in the status of budgetary and autonomous institutions. A detailed consideration of this issue within the framework of one article is impossible, since this topic requires a special, detailed study. However, there are some key points that need to be taken into account to understand the difference between the two types of institutions. Let us briefly consider the main differences between budgetary and autonomous institutions.

An institution is a non-profit organization created by the owner to carry out managerial, socio-cultural or other functions of a non-profit nature. In the field of education, we can talk about the type of institution (autonomous, budgetary) and the type of educational institution (preschool, general education, vocational, etc.).

A budgetary institution is a type of institution that generally reproduces the traditional understanding of this organizational and legal form for our country. The concept of a budgetary institution is contained in Art. 161 of the Budget Code of the Russian Federation (hereinafter referred to as the RF BC): " state-financed organization- an organization created by state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the budget of the state extra-budgetary fund on the basis of estimates income and expenses." At the same time, the RF BC equates to budgetary institutions and other organizations endowed with state or municipal property on the basis of operational management, with the exception of state-owned enterprises and autonomous institutions. The activities of state and municipal budgetary institutions are determined by the RF BC, in addition, there must be A federal law has been adopted that will regulate the procedure for managing budgetary institutions with funds received from entrepreneurial and other income-generating activities, but at the moment it has not been adopted.

An autonomous institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services in order to exercise the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment population, physical culture and sports. An autonomous institution appeared not so long ago. The main differences between a budgetary and an autonomous institution relate to the financing of their activities, the rights to their property (on the right of operational management) and liability for their obligations.

The property of both a budgetary and an autonomous institution is assigned to it on the basis of the right of operational management. The owner of the property is the Russian Federation, a subject of the Russian Federation, a municipality, respectively.

General restrictions on the disposal of property are established for both types of institutions, Art. 296 Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) as amended by Federal Law No. 175-FZ of November 3, 2006, which establishes that these institutions own, use and dispose of property in accordance with the goals of their activities, the tasks of the owner and the purpose of this property. Both the budgetary and autonomous educational institutions have the main activity of implementing the relevant educational programs.

At the same time, a budgetary institution is not entitled to alienate or otherwise dispose of property assigned to it by the owner or acquired at the expense of funds allocated to it by the owner for the acquisition of such property.

In connection with the new wording of the text of the Civil Code of the Russian Federation, the following problem arose for budgetary institutions. If you literally interpret the provisions of Part I, Art. 298 of the Civil Code of the Russian Federation, then budgetary institutions are not entitled to dispose of property provided by the owner or acquired at his expense: alienate this property (sell or exchange), encumber (please or lease) or "otherwise dispose" (for example, provide gratuitous temporary use to other persons) even with the consent (permission) of the owner of the property. On the need for an expansive interpretation this provision law is evidenced by: the logical impossibility (in the case of a literal understanding) to generally dispose of the property transferred by the owner to the operational management of the institution, before its withdrawal, the current law enforcement practice, as well as certain norms of legislation. Nevertheless, formally (literally) the Civil Code of the Russian Federation prohibits budgetary institutions from disposing of property.

In any case, only the authority of the institution to dispose of the property assigned to the budgetary institution by the owner or acquired with the funds allocated by him, with the consent of the founder, is debatable. Without the consent of the owner, the disposal of such property is in principle impossible.

If the property was acquired at the expense of funds received from the permitted income-generating activity, it shall be placed at the independent disposal of the institution. A budgetary institution separately records the funds received from permitted income-generating activities and the property acquired on them.

When considering the issue of disposing of the property of an autonomous institution, the decision is fundamentally different. An autonomous institution without the consent of the founder is not entitled to dispose of:

immovable property assigned to him by the founder or acquired at the expense of funds allocated to him by the founder for the acquisition of this property;

especially valuable movable property assigned to him by the founder or acquired at the expense of funds allocated to him by the founder for the acquisition of this property. Particularly valuable movable property is understood as property without which the implementation of its statutory activities by an autonomous institution will be significantly hampered. The question of what kind of property is particularly valuable requires a more detailed consideration, which is impossible within the framework of this article.

With the consent of the founder autonomous institution unambiguously has the right to dispose of the relevant property.

The rest of the property has the right to dispose on one's own(with the following exception introduced to prevent the hidden privatization of property: to contribute property to the authorized (share) capital of other legal entities or other transfer of property to other legal entities as their founder or participant always requires the consent of the founder).

An autonomous institution must separately take into account real estate assigned to it or acquired at the expense of funds allocated to it by the founder, as well as existing especially valuable movable property.

Both a budgetary and an autonomous institution may also have property transferred to it under contracts of gift (donation) and under a will, the receipt of which, obviously, in principle does not require any permitted activity. Moreover, in institutions of the social sphere, this property can be very significant. According to the legislation, the use of such property must comply with the will of the donor (testator) and the purpose of the property indicated by him in the donation agreement, which, theoretically, for a budgetary institution may not coincide with the budget classification items and the areas of expenditure permitted to the institution. Autonomous institutions do not have this problem.

The budget institution is funded according to the budget estimate on the basis of the state (municipal) task. The founder finances the institution in accordance with the estimate of income and expenses approved by him. The institution receives the funds allocated to it according to the estimate in accordance with the procedure established by the budget legislation, that is, through regular appropriations received on the personal account of the institution in the treasury. Article 69.2 of the RF BC establishes requirements for the formation of state (municipal) assignments.

In the case of an autonomous institution founder Also sets tasks for an autonomous institution in accordance with the main activities provided for by its charter, but finances them through grants and grants. This takes into account: expenses for the maintenance of real estate and especially valuable movable property assigned to the institution by the founder or acquired at the expense of funds allocated to it by the founder for the acquisition of such property; expenses for the payment of taxes, as an object of taxation for which the relevant property, including land plots, is recognized; as well as financial support for the development of autonomous institutions within the framework of programs approved in the prescribed manner. In the case of leasing, with the consent of the founder, immovable property or especially valuable movable property assigned to the autonomous institution by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder, the founder does not provide financial support for the maintenance of such property. An autonomous institution, in accordance with the tasks of the founder and obligations to the insurer (on compulsory social insurance), implements activities related to the performance of work and the provision of services, partially for a fee or free of charge.

An autonomous institution remains a non-profit organization in its classical sense, and therefore its opportunities to conduct entrepreneurial and other income-generating activities are limited in the same way as the possibilities of a budgetary institution. An autonomous institution has the right to carry out other types of activities only insofar as this serves to achieve the goals for which it was created, provided that such activities are indicated in its charter. In practice, the main criterion used to determine the permitted additional activities is the indication of such activities in the charter of the institution.

In the disposal of income from such activities, an autonomous institution differs significantly from a budgetary institution. Both budgetary and autonomous institutions can receive income from permitted entrepreneurial and other income-generating activities. The income of an institution of any type comes at its own disposal and is used by it to achieve the goals for which it was created. At the same time, these incomes are formally the property of the corresponding public entity, since an institution can have property only in operational management (on the right of independent disposal), but not in ownership.

However, for a budgetary institution, such an independent order is currently rather a formal, non-realizable declaration. Such funds are credited to budgetary accounts and must be spent in accordance with the established procedure on the basis of the approved estimate. But the right of operational management in this case is wider - the institution can independently dispose of these funds, as well as the property acquired on them. This raises the question of the right of the founder (budget manager) to refuse to include the funds earned by him in the estimate (for example, the right to refuse to include them in labor costs under the pretext that it is more reasonable to spend these funds on major repairs or road construction, or no suggestion at all).

The issue is currently not resolved for budgetary institutions, since the RF Budget Code (as amended by the Federal Law of April 26, 2007 No. 63-FZ "On Amendments to the Budget Code of the Russian Federation in Regard to the Regulation of the Budget Process and Bringing it in Line with the Budget Legislation of the Russian Federation Certain Legislative Acts of the Russian Federation" (hereinafter referred to as Law No. 63-FZ)) does not provide for a budgetary institution an independent right to dispose of the income received.

Instead of the concept of "budget estimates" the concept of "budget estimates" was introduced, which already by the very name determines the role of financial authorities in determining the items of such an estimate. The rule that a budgetary institution is independent in spending funds received from extrabudgetary sources was excluded. Article 41 of the RF BC in new edition provides that income from the use of property, the provision of paid services, gratuitous receipts and other income-generating activities in the preparation, approval, execution of the budget and reporting on its execution are included in budget revenues.

As amended by Law No. 63-FZ, this article will be applied from the date of entry into force of the federal law, which determines the specifics of the use by budgetary institutions of funds from the provision of paid services, gratuitous receipts from individuals and legal entities, international organizations and governments of foreign states, incl. voluntary donations, and funds from other income-generating activities. Prior to the adoption of the said law, a budgetary institution has the right to use the indicated funds received by it to ensure its activities on the basis of a document (general permit) of the main manager (manager) of budgetary funds, which indicates the sources of formation and directions for the use of these funds, establishing their regulatory legal acts of the Russian Federation and subjects RF (municipal legal acts), as well as the provisions of the charter of a budgetary institution (Article 5 of Law No. 63-FZ).

In fact, the necessary legal basis for the implementation of income-generating activities for a budgetary institution is general permits(permits), which previously referred only to the accounting on personal accounts of the income of a budgetary institution. General permits (permits) are issued by the main manager (manager) of budgetary funds to institutions subordinate to them and are a document that indicates the regulatory legal acts of the Russian Federation, as well as the provisions of the charters of institutions that determine the sources of education and directions for the use of funds from income-generating activities received by institutions. Without specifying the source of income in such a permit (provided that all the income of the institution is subject to mandatory accounting), the income-generating activity of a budgetary institution is practically impossible, since the treasury transfers income to a separate personal account of the institution strictly in accordance with the permit.

The norms of budgetary legislation lead to the fact that it is significantly more difficult for budgetary institutions in comparison with other legal entities to conduct entrepreneurial and other income-generating activities (despite the fact that the right to conduct such activities is granted to them by civil law). Draft regulations are being considered that further restrict the powers of budgetary institutions on these issues. Thus, we can state a gradual narrowing of the possibilities of budgetary institutions to conduct independent active activities that generate income.

For an autonomous institution, it is important that Art. 41 of the RF BC excludes income from the use of property assigned to an autonomous institution on the right of operational management from the list of types of non-tax budget revenues.

Chapter 1. General Provisions

Article 1. Relations regulated by this Federal Law

1. This Federal Law defines, in accordance with the Civil Code of the Russian Federation, the legal status of autonomous institutions, the procedure for their creation, reorganization and liquidation, the goals, the procedure for the formation and use of their property, the basics of managing autonomous institutions, the basics of relations of autonomous institutions with their founders, with participants civil circulation, the responsibility of autonomous institutions for their obligations.

2. For autonomous institutions operating in the areas specified in Part 1 of Article 2 of this Federal Law, federal laws may determine the specifics of regulating relations specified in Part 1 of this Article.

Article 2. Autonomous institution

1. An autonomous institution is a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality to perform work, provide services for the purpose of exercising the powers of state authorities provided for by the legislation of the Russian Federation, the powers of local governments in the fields of science, education, healthcare, culture, social protection, employment of the population, physical culture and sports.

2. An autonomous institution is a legal entity and, on its own behalf, may acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.

3. An autonomous institution shall have the right to open accounts with credit organizations in accordance with the established procedure.

4. An autonomous institution shall be liable for its obligations with the property assigned to it, with the exception of immovable property and especially valuable movable property assigned to it by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property.

5. The owner of the property of an autonomous institution shall not be liable for the obligations of the autonomous institution.

6. An autonomous institution shall not be liable for the obligations of the owner of the property of an autonomous institution.

7. An autonomous institution carries out its activities in accordance with the subject and goals of its activities, determined by federal laws and the charter, by performing work, rendering services in the areas specified in part 1 of this article.

8. The income of an autonomous institution shall be at its independent disposal and used by it to achieve the goals for which it was created, unless otherwise provided by this Federal Law.

9. The owner of the property of an autonomous institution shall not have the right to receive income from the activities carried out by the autonomous institution and the use of the property assigned to the autonomous institution.

10. Every year, an autonomous institution is obliged to publish reports on its activities and on the use of property assigned to it in the manner established by the Government of the Russian Federation, in the media determined by the founder of the autonomous institution.

11. An autonomous institution is obliged to keep accounting records, submit accounting reports and statistical reports in accordance with the procedure established by the legislation of the Russian Federation.

12. An autonomous institution provides information about its activities to state statistics bodies, tax authorities, other bodies and persons in accordance with the legislation of the Russian Federation and its charter.

13. An autonomous institution ensures the openness and availability of the following documents:

1) the charter of the autonomous institution, including amendments made to it;

2) certificate of state registration autonomous institution;

3) the founder's decision to establish an autonomous institution;

4) the decision of the founder on the appointment of the head of the autonomous institution;

5) regulations on branches, representative offices of an autonomous institution;

6) documents containing information on the composition of the supervisory board of the autonomous institution;

7) the plan of financial and economic activities of the autonomous institution;

8) the annual financial statements of the autonomous institution;

9) an auditor's report on the authenticity of the annual financial statements of the autonomous institution.

Article 3. Property of an Autonomous Institution

1. The property of an autonomous institution is assigned to it on the basis of the right of operational management in accordance with the Civil Code of the Russian Federation. The owner of the property of an autonomous institution is, respectively, the Russian Federation, a subject of the Russian Federation, a municipality.

2. An autonomous institution, without the consent of the founder, is not entitled to dispose of immovable property and especially valuable movable property assigned to it by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property. The rest of the property, including real estate, the autonomous institution has the right to dispose of independently, unless otherwise provided by paragraph 6 of this article.

3. For the purposes of this Federal Law, especially valuable movable property means property without which the implementation of its statutory activities by an autonomous institution will be significantly hampered. The types of such property are determined in the manner established by the Government of the Russian Federation.

4. The decision of the founder to classify the property as especially valuable movable property shall be made simultaneously with the decision to assign the said property to an autonomous institution or to allocate funds for its acquisition.

5. Real estate assigned to an autonomous institution or acquired by an autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property, as well as especially valuable movable property located at the autonomous institution, shall be subject to separate accounting in accordance with the established procedure.

6. An autonomous institution has the right to contribute monetary funds and other property to the authorized (share) capital of other legal entities or otherwise transfer this property to other legal entities as their founder or participant only with the consent of its founder.

7. A land plot necessary for an autonomous institution to fulfill its statutory tasks is provided to it on the basis of the right of permanent (unlimited) use.

8. Objects of cultural heritage (monuments of history and culture) of the peoples of the Russian Federation, cultural values, natural resources (with the exception of land plots), limited for use in civil circulation or withdrawn from civil circulation, are assigned to an autonomous institution on the terms and in the manner that determined by federal laws and other regulatory legal acts of the Russian Federation.

Article 4. Types of activities of an autonomous institution

1. The main activity of an autonomous institution is the activity directly aimed at achieving the goals for which the autonomous institution was created.

2. The founder sets tasks for the autonomous institution in accordance with the main activity provided for by its charter. An autonomous institution carries out, in accordance with the tasks of the founder and obligations to the insurer on the mandatory social insurance activities related to the performance of work, the provision of services, partially for a fee or free of charge.

3. The founder provides financial support for the fulfillment of the task, taking into account the costs of maintaining real estate and especially valuable movable property assigned to the autonomous institution by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder for the acquisition of such property, the costs of paying taxes, as an object taxation for which the relevant property is recognized, including land plots, as well as financial support for the development of autonomous institutions within the framework of programs approved in the prescribed manner. In case of leasing with the consent of the founder of immovable property or especially valuable movable property assigned to an autonomous institution by the founder or acquired by the autonomous institution at the expense of funds allocated to it by the founder for the acquisition of such property, the founder does not provide financial support for the maintenance of such property by the founder.

4. Financial support for the activities specified in Parts 1 and 2 of this Article is carried out in the form of subventions and subsidies from the relevant budget of the budgetary system of the Russian Federation and other sources not prohibited by federal laws.

5. The conditions and procedure for the formation of the task of the founder and the procedure for financial support for the implementation of this task are determined by:

2) the highest executive body of state power of a constituent entity of the Russian Federation in relation to autonomous institutions created on the basis of property owned by a constituent entity of the Russian Federation;

3) local administration in relation to autonomous institutions created on the basis of property owned by the municipality.

6. In addition to the tasks of the founder and obligations specified in Part 2 of this Article, an autonomous institution, at its discretion, has the right to perform work, provide services related to its main activity, for citizens and legal entities for a fee and on the same conditions for the provision of homogeneous services in the manner established by federal laws.

7. An autonomous institution has the right to carry out other types of activities only insofar as it serves to achieve the goals for which it was created, provided that such activities are indicated in its charter.

Chapter 2. Creation of an Autonomous Institution

Article 5 Establishment of an Autonomous Institution

1. An autonomous institution may be created by founding it or by changing the type of an existing state or municipal institution.

2. The decision to create an autonomous institution on the basis of property located in federal property, is adopted by the Government of the Russian Federation on the basis of proposals from federal executive bodies, unless otherwise provided by a regulatory legal act of the President of the Russian Federation.

3. The decision to establish an autonomous institution on the basis of property owned by a constituent entity of the Russian Federation or in municipal ownership shall be taken by the highest executive body of state power of a constituent entity of the Russian Federation or by the local administration of a municipal formation.

4. The decision to create an autonomous institution by changing the type of an existing state or municipal institution shall be taken on the initiative or with the consent of the state or municipal institution, unless such a decision entails a violation of the constitutional rights of citizens, including the right to receive free education, the right to participate in cultural life.

5. The Government of the Russian Federation may establish additional conditions for making a decision on the creation of a federal autonomous institution by changing the type of an existing state institution. The Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, or the local administration of a municipal formation may determine lists of state or municipal institutions, the type of which is not subject to change.

6. A proposal on the creation of an autonomous institution by changing the type of an existing state or municipal institution shall be prepared by the executive body of state power or local self-government body in charge of the relevant state or municipal institution, in agreement with the executive body of state power or local self-government body, which are entrusted with management of state or municipal property. This proposal is prepared by such a body on the initiative or with the consent of a state or municipal institution.

7. A proposal to create an autonomous institution by changing the type of an existing state or municipal institution, submitted in the form prescribed by the Government of the Russian Federation, must contain:

1) justification for the creation of an autonomous institution, including taking into account the possible socio-economic consequences of its creation, the accessibility of such an institution to the population and the quality of the work performed by it, the services provided to it;

2) information on the approval of a change in the type of an existing state or municipal institution by the highest collegial body of this institution, if such a body exists;

3) information about the property that is in the operational management of the relevant state or municipal institution;

4) information about other property to be transferred to the operational management of the autonomous institution being created;

5) other information.

8. The procedure for considering proposals for the creation of autonomous institutions by changing the type of existing state or municipal institutions is determined by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, or the local administration of a municipal formation.

9. The decision to create an autonomous institution by changing the type of an existing state or municipal institution must contain:

1) information about the body vested with the powers of the founder of the autonomous institution being created and responsible for carrying out measures to create an autonomous institution;

2) information about the property assigned to the autonomous institution, including a list of immovable property and particularly valuable movable property;

3) a list of measures to create an autonomous institution with an indication of the timing of their implementation.

10. The property (including monetary funds) assigned to an autonomous institution upon its creation must be sufficient to enable it to carry out the activities provided for by its charter and be liable for the obligations incurred by the state or municipal institution before its type was changed.

11. When creating an autonomous institution by changing the type of an existing state or municipal institution, it is not allowed to withdraw or reduce the property (including funds) assigned to the state or municipal institution.

12. An autonomous institution created by changing the type of an existing state or municipal institution shall have the right to carry out the types of activities provided for by its charter on the basis of a license, as well as a certificate of state accreditation, other permits issued to the relevant state or municipal institution, until the expiration of such documents. At the same time, it is not required to reissue documents confirming the availability of licenses in accordance with Article 11 of the Federal Law of August 8, 2001 N 128-FZ "On Licensing certain types activities" and reissuance of other permits.

13. If the authorized body decides to create an autonomous institution by changing the type of an existing state or municipal institution, the rules of paragraphs 1 and 2 of Article 60 of the Civil Code of the Russian Federation shall apply.

14. The creation of an autonomous institution by changing the type of an existing state or municipal institution is not its reorganization. When changing the type of an existing state or municipal institution, appropriate changes are made to its charter.

Section 6. Founder of an Autonomous Institution

1. The founder of an autonomous institution is:

1) the Russian Federation in relation to an autonomous institution that was created on the basis of federally owned property;

2) a constituent entity of the Russian Federation in relation to an autonomous institution established on the basis of property owned by a constituent entity of the Russian Federation;

3) a municipal entity in relation to an autonomous institution that has been established on the basis of property owned by the municipality.

2. An autonomous institution may have only one founder.

3. Unless otherwise established by federal laws or a regulatory legal act of the President of the Russian Federation, the functions and powers of the founder of an autonomous institution provided for by this Federal Law shall be exercised:

1) by the federal executive body in respect of an autonomous institution created on the basis of federally owned property, in the manner determined by the Government of the Russian Federation;

2) by the executive body of state power of a constituent entity of the Russian Federation in relation to an autonomous institution created on the basis of property owned by a constituent entity of the Russian Federation, in the manner determined by the highest executive body of state power of a constituent entity of the Russian Federation;

3) by a local self-government body in relation to an autonomous institution created on the basis of property owned by a municipal formation, in the manner determined by the local administration.

Article 7

1. founding document autonomous institution is the charter approved by its founder.

2. The charter of an autonomous institution must contain the following information:

1) the name of the autonomous institution, which includes the words "autonomous institution" and contains an indication of the nature of its activities, as well as the owner of its property;

2) location of the autonomous institution;

3) information about the body exercising the functions and powers of the founder of an autonomous institution;

4) the object and objectives of the activities of the autonomous institution;

5) an exhaustive list of activities that an autonomous institution is entitled to carry out in accordance with the goals for which it was created;

6) information about branches, representative offices of the autonomous institution;

7) the structure, competence of the bodies of the autonomous institution, the procedure for their formation, the terms of office and the procedure for the activities of such bodies;

8) other information provided for by federal laws.

Chapter 3. Autonomous Management

institution

Article 8 Bodies of an Autonomous Establishment

1. The structure and competence of the bodies of an autonomous institution, the procedure for their formation, the terms of office and the procedure for the activities of such bodies are determined by the charter of the autonomous institution in accordance with this Federal Law and other federal laws.

2. The bodies of an autonomous institution are the supervisory board of the autonomous institution, the head of the autonomous institution, as well as other bodies provided for by federal laws and the charter of the autonomous institution ( general meeting(conference) of employees of an autonomous institution, academic council, artistic council, etc.).

Article 9

The competence of the founder in the field of management of an autonomous institution includes:

1) approval of the charter of an autonomous institution, introduction of amendments to it;

2) consideration and approval of the proposals of the head of the autonomous institution on the creation and liquidation of branches of the autonomous institution, on the opening and closing of its representative offices;

3) reorganization and liquidation of an autonomous institution, as well as changing its type;

4) approval of the deed of transfer or separation balance sheet;

5) appointment of a liquidation commission and approval of interim and final liquidation balance sheets;

6) the appointment of the head of an autonomous institution and the termination of his powers, as well as the conclusion and termination of employment contract with him, unless federal laws provide for a different procedure for appointing a head and terminating his powers and (or) concluding and terminating an employment contract with him for organizations in the relevant field of activity;

7) consideration and approval of the proposals of the head of an autonomous institution on making transactions with the property of an autonomous institution in cases where, in accordance with Parts 2 and 6 of Article 3 of this Federal Law, the consent of the founder of an autonomous institution is required for making such transactions;

8) resolution of other issues provided for by this Federal Law.

Section 10. Supervisory Board of an Autonomous Institution

1. An autonomous institution shall have a supervisory board consisting of no less than five and no more than eleven members. The supervisory board of an autonomous institution shall include representatives of the founder of the autonomous institution, representatives of the executive bodies of state power or representatives of local self-government bodies entrusted with the management of state or municipal property, and members of the public, including persons with merits and achievements in the relevant field of activity. The supervisory board of an autonomous institution may include representatives of other state bodies, local self-government bodies, representatives of employees of an autonomous institution. The number of representatives of state bodies and local self-government bodies in the composition of the supervisory board must exceed one third of total number members of the supervisory board of an autonomous institution. The number of representatives of employees of an autonomous institution may not exceed one third of the total number of members of the supervisory board of the autonomous institution.

2. The term of office of the supervisory board of an autonomous institution shall be established by the charter of the autonomous institution, but may not exceed five years.

3. One and the same person may be a member of the supervisory board of an autonomous institution an unlimited number of times.

4. The head of an autonomous institution and his deputies may not be members of the supervisory board of an autonomous institution.

5. Members of the supervisory board of an autonomous institution may not be persons with an unexpunged or outstanding conviction.

6. An autonomous institution shall not be entitled to pay remuneration to the members of the supervisory board of an autonomous institution for the performance of their duties, with the exception of compensation for documented expenses directly related to participation in the work of the supervisory board of an autonomous institution.

7. Members of the supervisory board of an autonomous institution may use the services of an autonomous institution only on equal terms with other citizens.

8. The decision on the appointment of members of the supervisory board of an autonomous institution or the early termination of their powers shall be made by the founder of the autonomous institution. The decision to appoint a representative of employees of an autonomous institution as a member of the supervisory board or early termination of his powers is taken in the manner prescribed by the charter of the autonomous institution.

9. The powers of a member of the supervisory board of an autonomous institution may be terminated early:

1) at the request of a member of the supervisory board of an autonomous institution;

2) if a member of the supervisory board of an autonomous institution is unable to perform his/her duties due to health reasons or due to his or her absence from the location of the autonomous institution for four months;

3) if a member of the supervisory board of an autonomous institution is held criminally liable.

10. Powers of a member of the supervisory board of an autonomous institution who is a representative government agency or a local self-government body and being with this body in labor relations may also be terminated early in the event of termination of the employment relationship.

11. Vacancies Members formed on the Supervisory Board of an Autonomous Institution due to the death or early termination of the powers of its members shall be replaced for the remaining term of the Supervisory Board of the Autonomous Institution.

12. The chairman of the supervisory board of an autonomous institution is elected for the term of office of the supervisory board of an autonomous institution by the members of the supervisory board from among them by a simple majority vote of the total number of votes of the members of the supervisory board of the autonomous institution.

13. A representative of employees of an autonomous institution may not be elected chairman of the supervisory board of an autonomous institution.

14. The supervisory board of an autonomous institution has the right to re-elect its chairman at any time.

15. The chairman of the supervisory board of an autonomous institution organizes the work of the supervisory board of an autonomous institution, convenes its meetings, chairs them and organizes the keeping of minutes.

16. In the absence of the chairman of the supervisory board of an autonomous institution, his functions shall be performed by the eldest member of the supervisory board of the autonomous institution, with the exception of the representative of the employees of the autonomous institution.

Section 11. Competence of the Supervisory Board of an Autonomous Institution

1. The supervisory board of an autonomous institution considers:

1) the proposals of the founder or head of the autonomous institution to amend the charter of the autonomous institution;

2) proposals of the founder or head of an autonomous institution on the creation and liquidation of branches of an autonomous institution, on the opening and closing of its representative offices;

3) proposals of the founder or head of the autonomous institution regarding the reorganization of the autonomous institution or its liquidation;

4) proposals of the founder or head of the autonomous institution on the seizure of property assigned to the autonomous institution on the right of operational management;

5) proposals of the head of an autonomous institution on the participation of an autonomous institution in other legal entities, including on the contribution of funds and other property to the authorized (share) capital of other legal entities or the transfer of such property in another way to other legal entities, as a founder or participant;

6) a draft plan for the financial and economic activities of an autonomous institution;

7) upon submission of the head of the autonomous institution, draft reports on the activities of the autonomous institution and on the use of its property, on the implementation of the plan of its financial and economic activities, the annual financial statements of the autonomous institution;

8) proposals of the head of an autonomous institution to conclude transactions for the disposal of property, which, in accordance with Parts 2 and 6 of Article 3 of this Federal Law, the autonomous institution is not entitled to dispose of independently;

9) proposals of the head of an autonomous institution on major transactions;

10) proposals of the head of an autonomous institution on making transactions in which there is an interest;

11) proposals of the head of the autonomous institution on the choice of credit institutions in which the autonomous institution may open bank accounts;

12) issues of conducting an audit of the annual financial statements of an autonomous institution and approving an audit organization.

2. The Supervisory Board of the Autonomous Institution shall make recommendations on the issues specified in paragraphs 1-5 and 8 of paragraph 1 of this article. The founder of the Autonomous Institution shall take decisions on these issues after considering the recommendations of the Supervisory Board of the Autonomous Institution.

3. The supervisory board of an autonomous institution shall issue an opinion on the issue specified in point 6 of paragraph 1 of this article, a copy of which shall be sent to the founder of the autonomous institution. The supervisory board of an autonomous institution shall issue an opinion on the issue specified in paragraph 11 of paragraph 1 of this section. The head of the autonomous institution shall take decisions on these issues after considering the conclusions of the supervisory board of the autonomous institution.

4. Documents submitted in accordance with paragraph 7 of part 1 of this article shall be approved by the supervisory board of the autonomous institution. Copies of these documents shall be sent to the founder of the autonomous institution.

5. The Supervisory Board of an Autonomous Institution shall take decisions on the issues specified in Clauses 9, 10 and 12 of Part 1 of this Article, which are binding on the head of the Autonomous Institution.

7. Decisions on the issues referred to in clauses 9 and 12 of paragraph 1 of this Article shall be taken by the Supervisory Board of the Autonomous Institution by a two-thirds majority vote of the total number of votes of the members of the Supervisory Board of the Autonomous Institution.

8. A decision on the issue specified in clause 10 of part 1 of this article is taken by the supervisory board of an autonomous institution in the manner prescribed by parts 1 and 2 of article 17 of this Federal Law.

9. Issues falling within the competence of the supervisory board of an autonomous institution in accordance with paragraph 1 of this Article may not be referred to other bodies of the autonomous institution for consideration.

10. At the request of the Supervisory Board of an Autonomous Institution or any of its members, other bodies of the Autonomous Institution shall be obliged to provide information on issues within the competence of the Supervisory Board of the Autonomous Institution.

Article 12

1. Meetings of the supervisory board of an autonomous institution are held as necessary, but at least once a quarter.

2. The meeting of the supervisory board of an autonomous institution is convened by its chairman on own initiative, at the request of the founder of an autonomous institution, a member of the supervisory board of an autonomous institution or the head of an autonomous institution.

3. The procedure and terms for preparing, convening and holding meetings of the supervisory board of an autonomous institution are determined by the charter of the autonomous institution.

4. The head of the autonomous institution shall have the right to participate in a meeting of the supervisory board of an autonomous institution. Other persons invited by the Chairman of the Supervisory Board of the Autonomous Institution may participate in the meeting of the Supervisory Board of the Autonomous Institution, unless more than one third of the total number of members of the Supervisory Board of the Autonomous Institution object to their presence.

5. A meeting of the Supervisory Board of an Autonomous Institution shall be valid if all members of the Supervisory Board of the Autonomous Institution have been notified of the time and place of the meeting and more than half of the members of the Supervisory Board of the Autonomous Institution are present at the meeting. A member of the supervisory board of an autonomous institution may not transfer his or her vote to another person.

6. The charter of an autonomous institution may provide for the possibility of taking into account the written opinion of a member of the supervisory board of an autonomous institution who is absent from its meeting due to good reason, when determining the presence of a quorum and voting results, as well as the possibility of making decisions by the supervisory board of an autonomous institution by absentee voting. The specified procedure cannot be applied when making decisions on the issues provided for in paragraphs 9 and 10 of Part 1 of Article 11 of this Federal Law.

7. Each member of the supervisory board of an autonomous institution shall have one vote in voting. In case of equality of votes, the vote of the Chairman of the Supervisory Board of the Autonomous Institution shall be decisive.

8. The first meeting of the supervisory board of an autonomous institution after its creation, as well as the first meeting of the new composition of the supervisory board of an autonomous institution, shall be convened at the request of the founder of the autonomous institution. Before the election of the chairman of the supervisory board of the autonomous institution, such meeting shall be chaired by the oldest member of the supervisory board of the autonomous institution, except for the representative of the employees of the autonomous institution.

Section 13. Head of an Autonomous Institution

1. To the competence of the head of an autonomous institution (director, CEO, rector, chief physician, artistic director, manager, etc.) include issues of current management of the activities of an autonomous institution, with the exception of issues that are assigned by federal laws or the charter of an autonomous institution to the competence of the founder of an autonomous institution, the supervisory board of an autonomous institution or other bodies of an autonomous institution.

2. The head of an autonomous institution, without a power of attorney, acts on behalf of the autonomous institution, including representing its interests and making transactions on its behalf, approves staffing of an autonomous institution, the plan of its financial and economic activities, its annual accounting statements and regulating the activities of an autonomous institution internal documents, issues orders and gives instructions that are binding on all employees of an autonomous institution.

Article 14. Major transactions

For the purposes of this Federal Law, a major transaction is a transaction related to the disposal of funds, the attraction of borrowed funds, the alienation of property (which, in accordance with this Federal Law, an autonomous institution has the right to dispose of independently), as well as the transfer of such property for use or as a pledge, provided that the price of such a transaction or the value of the alienated or transferred property exceeds ten percent of the balance sheet value of the autonomous institution's assets, determined on the basis of its financial statements as of the last reporting date, unless the autonomous institution's charter provides for a smaller amount of a major transaction.

Article 15. The procedure for making major transactions and the consequences of its violation

1. A major transaction is made with the prior approval of the supervisory board of an autonomous institution. The supervisory board of an autonomous institution is obliged to consider the proposal of the head of the autonomous institution to conclude a major transaction within fifteen calendar days from the moment such proposal is received by the chairman of the supervisory board of the autonomous institution, unless the charter of the autonomous institution provides for a shorter period.

2. A major transaction made in violation of the requirements of this article may be declared invalid at the suit of an autonomous institution or its founder, if it is proved that the other party to the transaction knew or should have known about the lack of approval of the transaction by the supervisory board of the autonomous institution.

3. The head of an autonomous institution shall be liable to the autonomous institution in the amount of losses caused to the autonomous institution as a result of making a major transaction in violation of the requirements of this article, regardless of whether this transaction has been declared invalid.

Section 16. Interest in a Transaction by an Autonomous Institution

1. For the purposes of this Federal Law, members of the supervisory board of the autonomous institution, the head of the autonomous institution and his deputies are recognized as persons interested in the conclusion of transactions by an autonomous institution with other legal entities and citizens, subject to the conditions specified in Part 3 of this Article.

2. The procedure established by this Federal Law for the conclusion of transactions in which there is an interest shall not be applied when making transactions related to the performance of work by an autonomous institution, the provision of services by it in the course of its ordinary statutory activities, on conditions that do not materially differ from the conditions for making similar transactions.

3. A person is recognized as interested in the transaction if he, his spouse (including the former), parents, grandparents, children, grandchildren, full and half brothers and sisters, as well as cousins ​​and sisters, uncles, aunts (in including brothers and sisters of the adoptive parents of this person), nephews, adoptive parents, adopted:

1) are a party to the transaction, beneficiary, intermediary or representative;

2) own (each individually or in aggregate) twenty or more percent of voting shares joint-stock company or more than twenty percent authorized capital limited or additional liability companies or are the sole or one of no more than three founders of another legal entity that is a counterparty of an autonomous institution, beneficiary, intermediary or representative in the transaction;

3) hold positions in the management bodies of a legal entity that is a counterparty of an autonomous institution, beneficiary, intermediary or representative in a transaction.

4. Interested party prior to the conclusion of a transaction, is obliged to notify the head of the autonomous institution and the supervisory board of the autonomous institution of the transaction being made known to him or the proposed transaction known to him, in the conclusion of which he can be recognized as interested.

Article 17

1. An interested party transaction may be entered into with the prior approval of the supervisory board of an autonomous institution. The supervisory board of an autonomous institution is obliged to consider a proposal to conclude an interested party transaction within fifteen calendar days from the moment such proposal is received by the chairman of the supervisory board of the autonomous institution, unless the charter of the autonomous institution provides for a shorter period.

2. The decision to approve an interested party transaction shall be made by a majority of votes of the members of the supervisory board of the autonomous institution who are not interested in the transaction. If the persons interested in making a transaction constitute the majority in the supervisory board of an autonomous institution, the decision to approve the transaction in which there is an interest is made by the founder of the autonomous institution.

3. A transaction in which there is an interest and which was concluded in violation of the requirements of this article may be declared invalid at the suit of an autonomous institution or its founder, unless the other party to the transaction proves that it did not know and could not have known about the existence of a conflict of interest in regarding this transaction or about the lack of its approval.

4. An interested person who has violated the duty provided for by Part 4 of Article 16 of this Federal Law shall be liable to the autonomous institution in the amount of losses caused to him as a result of a transaction in which there is an interest, in violation of the requirements of this Article, regardless of whether it was whether this transaction is declared invalid, if it does not prove that it did not know and could not know about the proposed transaction or about its interest in its completion. The same responsibility shall be borne by the head of an autonomous institution who is not a person interested in making a transaction in which there is an interest, unless he proves that he did not know and could not know about the existence of a conflict of interest in relation to this transaction.

5. If several persons are liable for losses caused to an autonomous institution as a result of an interested-party transaction in violation of the requirements of this article, their liability shall be joint and several.

Chapter 4. Reorganization and liquidation of an autonomous institution, changing its type

Article 18. Reorganization of an autonomous institution and change of its type

1. An autonomous institution may be reorganized in the cases and in the manner provided for by the Civil Code of the Russian Federation, this Federal Law and other federal laws.

2. The reorganization of an autonomous institution may be carried out in the form of:

1) the merger of two or more autonomous institutions;

2) accession to an autonomous institution of one institution or several institutions of the corresponding form of ownership;

3) division of an autonomous institution into two institutions or several institutions of the corresponding form of ownership;

4) separation from an autonomous institution of one institution or several institutions of the corresponding form of ownership.

3. Autonomous institutions may be reorganized in the form of a merger or accession if they are created on the basis of the property of the same owner.

4. An autonomous institution may be reorganized if this does not entail a violation of the constitutional rights of citizens in the socio-cultural sphere, including the rights of citizens to receive free medical care and free education or the right to participate in cultural life.

5. A budget institution may be created by decision of the founder of an autonomous institution by changing its type in the manner established by:

1) by the Government of the Russian Federation in respect of autonomous institutions created on the basis of federally owned property;

2) by a public authority of a constituent entity of the Russian Federation in relation to autonomous institutions created on the basis of property owned by a constituent entity of the Russian Federation;

3) by a local self-government body in relation to autonomous institutions established on the basis of municipal property.

Section 19. Liquidation of an Autonomous Institution

1. An autonomous institution may be liquidated on the grounds and in the manner provided for by the Civil Code of the Russian Federation.

2. Claims of creditors of an autonomous institution being liquidated shall be satisfied at the expense of property, against which execution may be levied in accordance with this Federal Law.

3. The property of an autonomous institution remaining after the satisfaction of creditors' claims, as well as the property which, in accordance with federal laws, cannot be levied for the obligations of an autonomous institution, shall be transferred by the liquidation commission to the founder of the autonomous institution.

Chapter 5. Final Provisions

Article 20 Final Provisions

1. The amount of financial support for the fulfillment of the task, established by the founder of a state or municipal institution (budgetary or autonomous), cannot depend on the type of such an institution.

2. Changing the type of existing state and municipal institutions is not allowed until the approval of the procedure for determining the types of especially valuable movable property provided for by Part 3 of Article 3 of this Federal Law.

3. Changing the type of existing state and municipal health care institutions is not allowed.

Article 21. Entry into force of this Federal Law

This Federal Law shall enter into force sixty days after the date of its official publication.

President of Russian Federation

Autonomous educational institution as an organizational and legal form non-profit organization, appeared in Russian legislation after the adoption of the Federal Law of October 3, 2006 No. 174-ФЗ “On Autonomous Institutions”. Subject to this law, all educational institutions in the Russian Federation are divided into three types:

• private (non-state and non-municipal);
• state (federal or regional);
• municipal.

State and municipal educational institutions, in turn, can be of two types: budgetary; autonomous.

Please note that non-state and non-municipal educational institutions (private) cannot be autonomous.

The very name of the type of state (municipal) institution - "autonomous" - indicates independent activity (accounting, financial and economic). Autonomy- (from the Greek word autonomia) - this is self-government, the right to independence. This is not about the complete independence of an educational institution, since an autonomous institution is a type of an already existing organizational and legal form of legal entities - an “institution” (clause 1 of article 120 of the Civil Code of the Russian Federation).

Let's tabulate the differences legal status budgetary and autonomous educational institution.

State (municipal) educational institution	Autonomous educational institution
It is a budget institution. Funded from the budget.	It is not a public institution. Only the task determined by the founder is financed from the budget.
Without the consent of the owner, he cannot dispose of the property fixed on the right of operational management. Independently manages only property received from extra-budgetary sources (income from extra-budgetary activities is accounted for on a separate balance sheet).	Without the consent of the owner, he is not entitled to dispose of immovable property and especially valuable movable property assigned to him by the owner or acquired by an autonomous institution at the expense of funds allocated to it by the owner for the acquisition of such property. The rest of the property, including that acquired independently by an autonomous institution, may be disposed of independently, unless otherwise provided by law.
Responsible for its obligations with the funds at its disposal within the adjusted budget limits, as well as received from entrepreneurial and other income-generating activities. In case of insufficiency of the said funds, the owner of its property bears subsidiary liability for the obligations of such an institution.	Responsible for its obligations with its own property, with the exception of immovable and especially valuable movable property assigned to the autonomous institution by the owner on the right of operational management or acquired by the autonomous institution at the expense of funds allocated by such owner. The owner of the property of an autonomous institution shall not be liable for the obligations of the autonomous institution, and the autonomous institution shall not be liable for the obligations of the owner.
The estimate of income and expenses should reflect all income received both from the budget and state off-budget funds, and from the implementation of entrepreneurial activity. A budgetary institution uses budgetary funds in accordance with the approved budget of income and expenses.	Financial support for the task of the founder of an autonomous institution is carried out in the form of subventions and subsidies from the relevant budget.
Funds received from the sale of property under the operational management of budgetary institutions are transferred to the budget.	Funds received from the sale of property under the operational management of autonomous institutions shall be transferred to the income of the autonomous institution.
The concepts of "major transaction" and "transaction in respect of which there is an interest" are not used in the activities of a budgetary institution.	"Major transaction" and "interested-party transaction" are made after prior approval of the Supervisory Board of the autonomous institution.
Carries out the educational process, i.e. implements educational programs and (or) provides maintenance and education of students, pupils without a special task of the founder.	Implements the task set by the founder in accordance with the main activity and educational program provided for by the charter of the autonomous institution.
The forms of self-government of an educational institution are the council of the educational institution, the board of trustees, the general meeting, the pedagogical council and other bodies provided for by the charter. Direct control educational institution is carried out by the head of the educational institution who has passed the appropriate attestation.	The bodies of an autonomous institution are: - the supervisory board of the autonomous institution, - the head of the autonomous institution, - other bodies provided for by federal laws and the charter of the autonomous institution.
Financial and credit services are provided by federal treasury bodies (in terms of budgetary and non-budgetary funds).	Financial and credit services are provided by federal treasury bodies (in terms of budgetary funds) and credit organizations, banks (in terms of extrabudgetary funds).
They have personal accounts opened with federal treasury bodies for settlement.	Personal accounts are opened to service budgetary funds. The right to open accounts in credit institutions for servicing extra-budgetary funds.
Extra-budgetary funds not spent in the current financial year are withdrawn to the budget and are not taken into account in the next year's budget.	Extrabudgetary funds not spent in the current financial year are not withdrawn to the budget, they can be used in the next financial year.
They pay only quarterly advance payments based on the results of the reporting period, regardless of the amount of income.	The right to pay quarterly advance payments on income tax only on a general basis (if the amount of revenue in the previous four quarters did not exceed an average of three million rubles for each quarter).
Budgetary institutions are required to keep separate records of income and expenses received and incurred within the framework of targeted financing, and other income (expenses). Features of the recognition of payment expenses are provided utilities, communication services, transportation costs for maintenance of administrative and managerial personnel, other in accordance with budgetary and tax legislation.	Features of conducting tax accounting provided for budgetary institutions do not apply to autonomous institutions.
State and non-state educational institutions may be created in the organizational and legal forms provided for by civil law for non-profit organizations.	An autonomous institution may be created by founding it or by changing the type of an existing state (municipal) institution.
Changing the type to an autonomous institution is possible on the initiative or with the consent of a budgetary institution (an agreement between the founder and the institution).	Changing the type to a budgetary institution is possible by decision of the founder of an autonomous institution (unilaterally).
A budget institution is not entitled to apply the simplified taxation system (subparagraph 17 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation).	An autonomous institution whose income for nine months of the current year did not exceed 15 million rubles has the right to switch to a simplified taxation system, since the restrictions apply exclusively to budgetary institutions.

In the following articles, we will introduce the reader to the financial and economic issues and legal aspects of managing an autonomous educational institution.

Feklin S. I.,
Deputy Director
Center for Regulatory legal support education
FGOU APK and PPRO, legal expert
Federal Operator for the Implementation of PNPO,
Senior Lecturer
human rights departments
Faculty of Law GOU VPO MGPU

Order of the Ministry economic development RF dated July 20, 2007 No. 261 approved Guidelines on filling out the proposal form for the creation of an autonomous institution by changing the type of an existing state or municipal institution