According to domestic law, Russian Federation Depending on the type of owner, there are three types of institutions: public, private and municipal. In turn, both state and municipal organizations can be divided into state, autonomous and budgetary. The division into types of institutions is enshrined in Federal Law No. 83-FZ of May 08, 2010. This classification determines the financial and economic independence of the institution, its rights and obligations in relation to immovable and movable property and Money, as well as the degree of independence from the state. But what is the difference between an autonomous institution and a budget one?

Definition of institutions

State-financed organization- non-profit public or municipal organization(depending on the level of the founder), established to provide services and perform work in various fields from science and education to physical culture and sports. Financial provision of a budgetary organization is carried out on the basis of a budget estimate at the expense of the budget of the corresponding level.

Autonomous institution – non-profit organization, the founder of which can be both the state represented by the Russian Federation, and the subject, the municipality. The main purpose of the activity of an autonomous organization, as in the case of a budgetary institution, is the provision of services and the performance of work in various fields.

The owners of the property of the two above types of institutions assigned to them on the basis of the right of operational management are the Russian Federation, the subject of our country and the municipality. Thus, the main difference between an autonomous institution and a budget one is the level of independence from the state and financial and economic independence.

Comparison

According to Russian legislation, in an autonomous institution, there must be such a collegial body as a supervisory board, which is a supervisory body in relation to the head and activities of the organization. An autonomous organization cannot have more than one founder.

As for financing, budgetary institutions receive budgetary funds from the founder through cost and income estimates, and autonomous ones - through subsidies and subventions. In addition, all income received by a budgetary institution is transferred to the accounts of the founder. But an autonomous organization independently manages the funds received from financial and economic activities, and the Founder does not have the right to dispose of the income of the JSC. And most importantly, an autonomous institution has the right to engage in economic activity which does not contradict the legislation of the Russian Federation.

Each budgetary organization is obliged to place its funds only in the accounts of the Federal Treasury. The right to place funds on deposits of credit organizations is given only to autonomous organizations. Moreover, as in the case of deposits, only autonomous institutions can make transactions with securities.

What is the difference between autonomous and budgetary institution? In addition to rights, each organization has responsibilities for which both the founder and the organization itself are responsible. The founder of a budgetary organization bears subsidiary liability for all obligations in case of insufficient funding of a budgetary institution. In turn, the founder of an autonomous institution is not responsible for the debts of the autonomous organization.

In accordance with the Federal Law "On Autonomous Institutions" (clause 1, article 2) autonomous institution a non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or a municipality for the performance of work, the provision of 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, physical culture and sports, as well as in other areas.

An autonomous institution (AU) is a state (municipal) non-profit organization that is an institution. When earlier it was said about a state or municipal institution, it always meant a budgetary institution (BU). Today it can be both BU and AU.

This provision is reflected in the Civil Code of the Russian Federation as follows: “A state or municipal institution may be a budgetary or autonomous institution” (clause 2, article 120).

It is important that almost all types of benefits provided for by various laws for budgetary institutions apply to ACs. At the same time, the AC is devoid of almost all the restrictions that today accompany the activities of a budgetary institution.

With the adoption of the Federal Law "On Autonomous Institutions", a state or municipal institution can be both budgetary and autonomous, since these are two types of the same organizational and legal form.

Note!

A number of regional regulations and target programs refer to only one form: “budget institution”. In order to extend the provisions of these acts and programs to autonomous institutions, they must be amended, namely: to indicate that regulations do not apply to “budgetary institutions”, but to “state and municipal institutions”.

2. What is the difference between autonomous institutions (AU) and autonomous non-profit organizations (ANO)?

According to the Law of the Russian Federation "On Education", "State and non-state educational organizations can be created in the organizational and legal forms provided for by the civil legislation of the Russian Federation for non-profit organizations» (Art. 11.1). Russian law“On non-commercial organizations” (1996) was adopted before the Law “On Autonomous Institutions”. It states: “An autonomous non-profit organization is a non-profit organization that does not have membership, established citizens and (or) legal entities on the basis of voluntary property contributions for the purpose of providing educational services, health care, culture, science, law, physical culture and sports and other services” (Article 10).

Therefore, the leaders of a number of Russian regions, in particular, the Tyumen region, did not wait for the adoption of the Federal Law "On Autonomous Institutions" and transformed a number of budgetary institutions (in particular, kindergartens) into autonomous commercial organizations(ANO). Their main difference from AUs is that they are non-state ( scheme 1).

The activities of ANOs are regulated by the Law on Non-Commercial Organizations, and not by the Law on Autonomous Institutions. Autonomous non-profit organizations are not subject to the benefits that apply to autonomous institutions (which can only be state or municipal).

Another key difference is that autonomous non-profit organizations can be declared bankrupt by a court decision. This measure does not apply to ACs. (see question no. 12) .

3. What criteria must a school meet to become an AU?

In each specific case, the proposal to transfer the school to AU is accepted by the founder with the consent of the school administration. The school administration must prepare a package of documents, including holding a meeting of the labor collective and obtaining its consent to be transferred to the AU. Today, experts recommend several criteria to guide founders in making this important decision.

The main criteria for the founder when creating autonomous institutions are:

– the educational institution has experience in providing paid services population;

- the share of attracted extrabudgetary funds at a level of at least 10-15% of the total funding;

- Availability competitive environment;

- the existence of well-developed plans strategic development as well as a financial plan.

According to the version of the Budget Code of the Russian Federation, effective from January 1, 2008, the founder of budgetary and autonomous institutions sets state (municipal) tasks for them in accordance with the main activities provided for by their charters. The financial support for the fulfillment of tasks is budget allocations (Articles 69.1, 69.2 of the RF BC).

Experts emphasize that it makes no sense to transfer a budget institution to an autonomous one if it is almost completely financed within the framework of budget allocations for the implementation of a state (municipal) task. In this case, the founder has the right to strictly control the expenditure of budgetary funds (including within the framework of estimated financing).

Most large schools today have income from the provision of paid additional educational services. These MAs may benefit from a change in type of institution and should be considered first on the list of candidates for transfer to the AO.

Experts recommend that the founders of educational institutions be guided by the data of the rating of the best schools, compiled during the implementation of the KPME and regional education support projects. Educational institutions - winners of the competition of the best schools within the framework of the CPMO already have experience in real management (including the preparation of plans for strategic and financial development, competitions, providing additional paid services, working with the Board of Trustees). This is extremely important in the context of independent management of budgetary and extrabudgetary funds provided by law to an autonomous institution. (see question no. 11).

4. Is it possible to change the founder when moving to an AU?

Usually, the transfer of a budgetary institution to an autonomous one does not imply a change in the founder. The new AC remains under the jurisdiction of the same authority.

The founder of an autonomous institution is determined depending on the property on the basis of which it is created. The founder of federal autonomous institutions is the Russian Federation, regional ones - a constituent entity of the Russian Federation, municipal ones - a municipal formation. In the case of schools, we are talking (with minor exceptions) about municipal authorities.

What functions does the founder perform in relation to the AC?

According to Art. 9 of the Federal Law "On Autonomous Institutions", the founder is responsible for:

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

consideration and approval of proposals of the 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;

reorganization and liquidation of an autonomous institution, changing its type;

approval of the deed of transfer or separation balance sheet;

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

appointment of the head of the AC and termination of his powers; conclusion and termination of an employment contract with him, unless federal laws provide for a different procedure for appointing a manager and terminating his powers and (or) concluding and terminating an employment contract with him;

consideration and approval of proposals of the head of an autonomous institution on making transactions with the property of an autonomous institution in cases where the consent of the founder of the AC is required for making such transactions.

Note!

In accordance with paragraph 9 of Art. 5 of the Federal Law "On Autonomous Institutions", the decision to create an AC by changing the type of an existing state or municipal institution must contain information about the founding body of the AC, empowered to create it and responsible for carrying out relevant activities.

5. Can a school be forcibly transferred to an autonomous institution?

These fears were expressed by educators at the first acquaintance with the draft law "On Autonomous Institutions". The possibility of forcibly transferring a budgetary educational institution (specifically, a school) to the status of an autonomous one with further reduction or deprivation of funding (and in the worst case, even closure) was discussed by legislators at the drafting stage of the bill in the committees of the State Duma of the Russian Federation.

In order to support the free expression of the initiative of the pedagogical community, a fundamental amendment was made to the Law “On Autonomous Institutions”: the decision to create an autonomous institution by changing the type of an already existing state or municipal institution (in this case, changing the status of a school) is taken on the initiative or with the consent of the state or municipal institution (clause 4, article 5 of the Federal Law "On Autonomous Institutions").

In other words, the school administration itself can come to the founder with a proposal to change the type of institution from BU to AU, or consider (accept or reject) the corresponding proposal of the founder.

In both cases, the administration of the educational institution must first comprehensively discuss with the teaching staff the possibility of transferring to the educational institution. Having made a positive decision, the school administration and the accountant must prepare and endorse great amount papers.

In the process of preparing documents for many months, the administration will make the final decision: is their school ready for the important step of changing the status.

We advise you to pay attention to the With. 27–30 of this issue of the newspaper the opinion of Tatyana Pavlovna Mishurovskaya, director of gymnasium No. 40 in Kaliningrad, who is sure that even for an experienced school administration of six people, preparing documents for transferring to AU will take several months. From this it is clear that the school cannot “wake up” one fine morning in its new status of an autonomous institution just because this status was “imposed” on it from above.

Note!

The procedure for creating an autonomous institution is prescribed in Art. 5 of the Federal Law "On Autonomous Institutions", in Decree of the Government of the Russian Federation of May 28, 2007 No. 325 (for all levels of government - federal, regional and municipal).

6. What to do if the founder does not agree to transfer the school to AU?

There are already such cases in Russia. A number of schools in the Russian regions have expressed a desire to change the form from BU to AU, but the founder, for various reasons, is postponing the consideration of their applications. In some regions (for example, in Moscow), education leaders said that they are not going to change the status of BU to AU for any school in the city. However, in other situations of refusal, the founder considered that the school was not yet ready to function in the status of an AC. The reasons may be as follows:

- the school does not have its own accounting department, which is necessary for the full-fledged work of an autonomous institution;

- a small number of students and, consequently, insufficiently high funding, which will not allow the school to conduct an active independent financial activity;

- lack of sources of additional extrabudgetary funding in the school;

- the lack of an energetic parent community in the school, in particular, an active governing council, whose members could later enter the Supervisory Board of the AU.

One of the main doubts of the founder, preventing the transfer of the BU to the AU, is the lack of preparedness of the school for independent management. Need to remember (see question no. 12) that in the event of recovery by creditors in court, part of the debts of the AC hangs on the founder. This forces him to be especially careful.

Experts point out that some of these situations are fixable: the school may not have its own accountant, but for the activities of the AC, a centralized cluster accounting with transparent accounting for each institution separately is sufficient.

The school may not have many students, but it may receive an order from the municipality for additional educational services. It all depends on the activity of its administration and governing council.

However, if the school is denied transfer to AU, it should be remembered that the decision on this important step is made not only by the team, but also by the founder. Maybe you should convince him?

Note!

Decision to establish an autonomous institution adopted on the basis of a proposal prepared by the authority executive power acting as founder. The form of such a proposal is determined by Decree of the Government of the Russian Federation of May 28, 2007 No. 325 and is mandatory for all levels of government (federal, regional, municipal). Ministry of Economic Development of Russia approved (by order No. 261 dated July 20, 2007) Guidelines to complete the proposal form for the creation of an autonomous institution by changing the type of an existing state or municipal institution. (The proposal must be agreed with the executive body of state power or local government, which is entrusted with the management of state or municipal property (clause 6, article 5 of the Federal Law "On Autonomous Institutions".)

The Supervisory Board of the AU, which meets at its meetings once a quarter, is not a governing body(Clause 1, Article 12 of the Federal Law "On Autonomous Institutions"). The Supervisory Board of the AC, in which the interests of the founder are represented, communicates between the AC and its founder.

Most of the issues within the competence of the Supervisory Board are advisory or advisory in nature.

The Supervisory Board, on the proposal of the head of the AC, considers the annual financial statements, draft reports on the activities of the AC and the use of its property, on the implementation of the financial and economic activity plan. The proposals of the head of the AC on making major transactions, the issues of auditing the annual financial statements of the AC and approving the audit organization are also considered (clause 1, article 11 of the Federal Law “On Autonomous Institutions”).

The Supervisory Board post factum approves the accounts of the autonomous institution. According to the plan of financial and economic activities of the AC, the supervisory board issues an opinion, a copy of which is sent to the founder of the AC (clause 4, article 11 of the Federal Law "On Autonomous Institutions"). The decisions of the Supervisory Board are binding on the head of the AC when it comes to:

- making large transactions;

– making transactions in which there is an interest;

– conducting an annual audit financial statements AC and approval of the audit organization (Article 11 of the Federal Law "On Autonomous Institutions").

All other issues related to the activities of the AU are within the competence of its head.

Inclusion in the supervisory board of representatives of sponsoring organizations, as well as the media, will increase the prestige of the AC and attract additional extrabudgetary funds.

8. Does a school that has become an AU have to go through the licensing and accreditation procedures again?

According to the law, changing the type of an existing state or municipal institution is not a reorganization. During the transition process, no one should quit and then write a new job application.

After changing the type of institution, the AC continues its activities on the basis of a license, as well as a certificate of state accreditation, until the expiration of such documents.

This will greatly facilitate the transition from BU to AU, as licensing and accreditation is a long and laborious process.

Note!

When transferring to an AU, a school is not required to re-register documents confirming the availability of licenses (Article 11 of the Federal Law of 08.08.2001 No. 128 “On Licensing certain types activities”), and re-issuance of other permits (clause 12, article 5 of the Federal Law “On Autonomous Institutions”).

9. Can the founder in the process of reorganization seize some property of the school?

This concern was expressed during the discussion of the bill "On Autonomous Institutions". There are cases when the founders tried to withdraw part of the property from the operational management of subordinate institutions, arguing that the property was not used for its intended purpose or was not used at all.

According to the law, the founder:

on the basis of the list of types of especially valuable movable property, the AC makes a decision to classify the property of an autonomous institution as especially valuable movable property and to exclude from its composition the objects assigned to an autonomous institution that cease to be classified as especially valuable movable property;

submits to the executive authority, which is entrusted with property management, proposals on assigning immovable property to an autonomous institution and on its withdrawal.

Legislators agreed that it is necessary to prevent the seizure of property in the process of changing the type of institution. Therefore, the Federal Law "On Autonomous Institutions" states: "... when creating an AU by changing the type of an existing state or municipal institution seizure or reduction of property(including monetary funds) assigned to a state or municipal institution, not allowed"(Clause 11, Article 5 of the Federal Law "On Autonomous Institutions").

10. Does the AU own property?

All property of autonomous institutions in accordance with paragraph 1 of Art. 3 of the Federal Law "On Autonomous Institutions" is in state or municipal ownership and is transferred to an autonomous institution (as well as a budgetary one) for operational management in accordance with Civil Code Russian Federation.

The property (including monetary funds) transferred to an autonomous institution upon its creation must be sufficient to carry out the activities provided for by its charter.

An autonomous institution is not an owner, but has the right to own, use and dispose of property, subject to the restrictions specified in the law. Within the framework of these restrictions, it can use the property that is in its operational management, and the founder (its bodies) is not authorized to substitute their decisions and actions for the decisions and actions of an autonomous institution.

All property under operational control autonomous institution , is divided into the following categories:

immovable property transferred to an autonomous institution by the owner for operational management or acquired by an autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property;

especially valuable movable property transferred to an autonomous institution by the owner for operational management or acquired by an autonomous institution at the expense of funds allocated to it by the founder for the acquisition of this property;

the rest of the property transferred to the autonomous institution by the owner for operational management;

property acquired by an autonomous institution at the expense of attracted non-budgetary funds.

The owner of the property of an autonomous institution has no right to receive income from the activities carried out by the AI ​​and from the use of the property assigned to the AI. For its part, an autonomous institution is not liable for the obligations of the owner of its property.

Note!

The list of all property that is in the operational management of a budgetary institution and transferred to the operational management of the AC is reflected in the annexes to the proposal form for the establishment of the AC (in accordance with Decree of the Government of the Russian Federation of May 28, 2007 No. 325).

Based on Decree of the Government of the Russian Federation of May 31, 2007 No. 337 especially valuable movable property recognized property, the balance sheet value of which exceeds 50 thousand rubles; as well as other movable property, the book value of which is less than 50 thousand rubles, without which the implementation of the main activities of the AI ​​will be difficult.

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 at the expense of funds allocated by the founder. The rest of the property, incl. an autonomous institution has the right to dispose of real estate independently (clause 2, article 3 of the Federal Law "On Autonomous Institutions"). This property is not its property, however, the rights of the AU to dispose of it are significantly expanded: “the rest of the property” can, for example, be leased or sold without any agreement with the founder. Public institutions do not have such an opportunity.

According to paragraph 6 of Art. 3 of the Federal Law “On Autonomous Institutions”, an AC has the right to contribute 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.

11. Can the AU freely dispose of its funds?

One of the most attractive features of an autonomous institution is its freedom to manage its earnings. For budgetary institutions, the boundaries of this freedom have been further reduced due to new edition budget code.

From August 1, 2008, a budgetary institution no longer has the right to spend funds received from extrabudgetary sources without the consent of the founder.

In the previous edition of the Budget Code, extra-budgetary funds received by an educational institution were considered non-tax revenues of the budget. In the current wording (Clause 5, Article 41 of the RF BC), income from the use of state or municipal property and paid services provided by budgetary institutions, funds from gratuitous receipts and other income-generating activities in the preparation, approval, execution of the budget and preparation reporting on its implementation are included in budget revenues.

Thus, all revenues attracted by a budgetary institution from extrabudgetary sources should be included in the budget already at the stage of its preparation.

An autonomous institution (in accordance with paragraph 3 of article 41 of the RF BC) is devoid of these problems: its income from the use of property and the provision of paid services is at the disposal of the institution and is spent by it at its own discretion.

The AU may no longer worry about the balances of budgetary funds on the accounts, which the budgetary institution (in accordance with paragraph 4 of Article 242 of the RF BC) must be transferred to the single budget account no later than the last two working days of the current financial year. The funds on the accounts of the AU remain completely at his disposal.

According to paragraph 4 of Art. 161 of the RF Budgetary Code, budgetary institutions are not provided with subsidies and budgetary loans. AU has the right to receive loans.

A budgetary institution is not entitled to contribute 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. An autonomous institution has these rights if the consent of its founder is obtained (clause 6, article 3 of the Federal Law "On Autonomous Institutions"). All this gives the school new opportunities for independent management, holding competitions, concluding agreements with social partners. However, freedom of disposal of funds has a downside ( scheme 2).

Scheme 2

Comparison of BU and AC capabilities

12. Can an AU go bankrupt?

When discussing the Law on Autonomous Institutions, legislators and the public were concerned about the solution of this issue. Indeed, if a budgetary institution is responsible for its actions within the limits of its available funds, then the AC is liable for its obligations with the property assigned to it. There is a possibility that educational institution will conclude a risky deal, will not cope with obligations and creditors will be able to withdraw part of the property of the AU for debts. At the same time, property can be seized for debts, without which the school will not be able to continue its activities: building, furniture, educational equipment.

The law protects the AU from such situations. Collection of debts of an AC cannot be applied to immovable property and especially valuable movable property assigned to it by the founder or acquired by an autonomous institution at the expense of funds allocated to it by the founder.

In accordance with paragraph 1 of Art. 65 of the Civil Code of the Russian Federation, an autonomous institution is not subject to bankruptcy: “A legal entity, with the exception of a state-owned enterprise, institutions, political party and religious organization may be declared insolvent (bankrupt) by a court decision”.

Thus, the AU is liable for debts with its property, however, immovable and especially valuable movable property assigned to it by the founder or acquired at the expense of the founder is protected from arrest for debts and from recovery, in accordance with Art. 120 of the Civil Code of the Russian Federation.

If the AU does not have any property other than the above, the debt hangs: the AU continues to work and own the property necessary for work, and the procedure for seizing property for debts is not carried out. This is the difference between a budgetary and autonomous institution: if the debts of a budgetary institution can be collected at the expense of the treasury by bringing the founder-owner to subsidiary liability, then the debts of an autonomous institution may not be secured in any way.

Thus, the school is protected from bankruptcy proceedings, but the debts still hang on the founder, who transferred the property to the AU.

This is another reason why the founder is forced to carefully consider the decision to transfer each budgetary institution to an autonomous (See question #6).

Galina Dmitrievna Otnyukova, PhD in Law, Professor of the Department of Entrepreneurial Law of Moscow State Law Academy.

Entered into force the federal law dated November 3, 2006 N 174-FZ "On Autonomous Institutions" (hereinafter - the Federal Law on AC). This Law affects the interests of a huge number of workers in the fields of education, science, culture, all those who work, receiving wages from the budgets of various levels and state non-budgetary funds. It is understandable that these people are worried about the fate of themselves and their organizations, which was expressed during the discussion of the draft law on the creation of autonomous institutions. To the credit of our legislators, it should be noted that most of the comments and recommendations made during these discussions were taken into account in the final work on the bill.

Let's look at some questions about legal status and activities of autonomous institutions.

What is an autonomous institution?

The draft Law, adopted in the first reading, did not contain the concept of an autonomous institution. In Art. 2 of the bill contained only a general description of the autonomous institution as legal entity.

The adopted Law gives the following concept of an autonomous institution: it is a non-profit organization created 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 of the population, physical culture and sports (Article 2 of the Law).

From the literal meaning of this definition, it seems to follow that we are talking only about state and municipal authorities that implement management functions in the relevant areas and act as legal entities - autonomous institutions. However, it is not. From the analysis of the Federal Law on AC, it further follows that autonomous institutions are not authorities, but organizations of culture, education, science, healthcare, etc., subordinate to them, which carry out educational activities, treat people, and provide citizens with access to cultural values. And the task of the Law is to determine the legal status of autonomous institutions, the basics of their management, relations with their founders, with participants in civil circulation.

It should be noted that the subject of activity of autonomous institutions and institutions that do not have the status of autonomous (they are budgetary organizations) may coincide - this is the sphere of providing socially significant services to citizens exercising their constitutional rights, including free general, secondary vocational, higher (in in the latter case - on a competitive basis) education in state and municipal institutions (Article 43 of the Constitution of the Russian Federation).

Budget Code of the Russian Federation, Civil Code<1>distinguish between budgetary and autonomous state or municipal institutions.

<1>In connection with the adoption of the Federal Law "On Autonomous Institutions", changes were made to the Budget, Civil Codes and a number of other laws // Russian newspaper. 2006. November 8.

Speaking about the ratio of budgetary and autonomous institutions, we note that the circle budget organizations broader: not every budgetary institution can be transformed into an autonomous one. Institutions are being transformed into autonomous institutions that, along with services financed from the budget (in the field of science, healthcare, education, etc.), are able to provide the same services to the population, but for a fee on the basis of civil law contracts for the provision of services. For example, bodies of state and municipal executive power created to implement managerial functions, are at the same time legal entities - budgetary institutions, the transformation of which into autonomous institutions would be contrary to their purpose - to act as authorities regulating and controlling the activities of subordinate institutions. And, on the contrary, institutions of culture, art, education, etc., directly providing services to citizens, and now in in due course, under strict state control over spending, provide these services for a fee. The transformation into autonomous institutions is considered by many of them as a boon: the autonomous regime of activity allows you to get out of the pressure of the state, earn and spend money on your own, and not according to the estimate approved by the government.

By virtue of Art. 161 of the Budget Code of the Russian Federation, organizations endowed with state and municipal property on the basis of the right of operational management, with the exception of state-owned enterprises and autonomous institutions, are recognized as budgetary organizations.

The Budget Code defines budgetary institutions as organizations established to carry out managerial, socio-cultural, scientific, technical or other functions of a non-commercial nature, the activities of which are financed from the relevant budget or the state extra-budgetary fund on the basis of an estimate of income and expenses (part 1 of article 161 of the BC ).

From the standpoint of the RF BC, all state institutions (both budgetary and autonomous) and even enterprises carry out activities to provide state or municipal services on the basis of the tasks set by him for the provision of services (Article 176). In by-laws, we encounter the term "public services" in relation to the activities of government bodies. For example, in Decree of the President of the Russian Federation of March 9, 2004 N 314 "On the system and structure of federal executive bodies"<2>it was established that the federal agency is a federal executive body that performs in the relevant field of activity the functions of providing public services(clause 5 of the Decree).

In this regard, it is necessary to distinguish between: 1) public services of authorities and 2) services of institutions subordinate to them, which, according to the terminology of the BC, are also public. The former are rendered on behalf of the state, and for their implementation a fee, a fee, and other payments that, as a rule, go to the budget (for example, a fee for the services of the Federal Registration Service) are levied in the budget.

State and municipal institutions provide services on their own behalf. At the same time, we single out services within the framework of the task set for them by the state, for example, the task (control figures) for enrolling students for free education. These services are provided to citizens partially for a fee (for example, when they visit museums) or free of charge (free education). The provision of such task-based services is funded from the relevant budget. In addition to these tasks, services may be provided on a fee basis. Funds in the form of payment for services from citizens come to the disposal of institutions and are used from personal accounts of budgetary institutions and settlement accounts of autonomous ones.

The budgetary and autonomous institutions differ, first of all, in the way of financial support for the fulfillment of the task, established by the founder.

The activities of budgetary institutions related to the fulfillment of the tasks of the founder are financed according to the estimate. A budgetary institution uses budgetary funds in accordance with the approved estimate of income and expenses (clause 6, article 161 of the RF BC). The estimate is approved not by the institution itself, but by the state or municipal authority acting as the manager of budget funds. Spending funds strictly according to the estimate, of course, fetters the initiative of the organization. The authority - the manager of budgetary funds approves the estimate on the basis of the task established by him for the provision of state or municipal services for recipients of budgetary funds, taking into account the standards of financial costs (clause 4 of article 159 of the RF BC).

The estimate is not approved for an autonomous institution. Funds for carrying out the activities of an autonomous institution to fulfill the task of the state are allocated in the form of subsidies and subventions from the corresponding budget of the budgetary system of the Russian Federation and other sources not prohibited by federal laws (part 4 of article 4 of the Federal Law on AC), i.e. budgetary funds in the total amount without distribution by cost items. This, of course, indicates a greater degree of independence in planning and using budgetary funds of autonomous institutions in comparison with budgetary ones.

The procedure for determining tasks for the provision of public services for budgetary and autonomous institutions, planning the amount of funding from budget funds for these purposes in general view regulated by the Budget Code of the Russian Federation (Articles 159 - 161, 176 - 178), and for budgetary institutions also by other laws (for example, the Law of the Russian Federation "On Education") and by-laws.

Autonomous institutions - a new institution. Therefore, the conditions and procedure for the formation of the tasks of the founder and the procedure for its financial support will be additionally determined by by-laws: in relation to federal autonomous institutions - by the Government of the Russian Federation. In this respect, the Law on AC speaks only of the factors that must be taken into account when planning the volume of financial support for the fulfillment of state tasks assigned to an autonomous institution (such as the costs of maintaining real estate and especially valuable movable property assigned to it by the founder, or created or acquired at the expense of funds allocated by the founder for the acquisition of such property; expenses for the payment of taxes on property, including land; expenses for the development of autonomous institutions within the framework of programs approved in the prescribed manner (Part 3, Article 4 of the Law on AC)).

Based on the foregoing, the following concept can be proposed: an autonomous institution is a state or municipal non-profit organization created by the competent state authority or local government to provide socio-cultural services on the instructions of the owner and at his expense (in whole or in part) and financed for these purposes from the budget, as well as carrying out activities for the provision of paid services on the basis of civil law contracts, the income from which comes at its independent disposal and is not taken into account as income of the relevant budgets.

Autonomous and other institutions

So, state and municipal institutions can be budgetary and autonomous. In addition to state and municipal institutions, there may also be private institutions. The possibility of the emergence of private institutions before the introduction of changes in the Civil Code (Article 120) and the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations" was not directly envisaged, although it was not stated that institutions could be exclusively state or municipal.

A private institution may be created by a citizen or a legal entity, a state or municipal institution, respectively, by the Russian Federation, a constituent entity of the Russian Federation or a municipality.

All these institutions belong to the same organizational and legal form of a legal entity, making up varieties of institutions within this legal form.

Can be distinguished common features, which allow the legislator to regulate their status and activities within the same organizational and legal form:

1. They are created by one founder - owner as a non-profit organization with special legal capacity.
2. The owner assigns to him the property to which they own a real right derived from ownership - the right of operational management.

Possessing this right, institutions own, use, dispose of this property within the limits established by law, in accordance with the goals of their activities, the tasks of the owner of this property and its purpose (paragraph 1 of article 296 of the Civil Code). The owner of the property of a state or municipal institution is the Russian Federation, the subject of the Russian Federation, the municipality (depending on which of them created the institution).

1. Incomes received by the institution from entrepreneurial and other income-generating activities (if they have the right to engage in such activities) come to its independent disposal (paragraph 2 of article 298 of the Civil Code).
2. The owner of property has the right to withdraw excess, unused or misused property assigned to the institution or acquired by the institution at the expense of funds allocated to it by the owner for the acquisition of this property (the owner has the same right in relation to state-owned enterprises).

Seizure of the property of an institution acquired by it at the expense of entrepreneurial and other income-generating activities is not allowed. An autonomous institution is not a kind of autonomous non-profit organization in the sense of Art. 10 of the Law on non-profit organizations. An autonomous non-profit organization is the owner of its property and is created by decision of citizens and (or) legal entities. And an autonomous institution does not acquire the right of ownership even on its income, the property belongs to it on the basis of the right of operational management, but an autonomous institution is created by decision of a state authority or local self-government body.

An autonomous institution differs from a private institution, first of all, in the form of ownership on the basis of which it functions - the property of a private institution is the object of the private property right of the founder (citizen or legal entity), and the property of an autonomous institution, as well as a budgetary one, belongs to the state on the right of ownership or municipality, depending on which of them is the founder.

Does the legal capacity of an autonomous and budgetary institution coincide?

Note that the legal capacity of any non-profit organization is special. They are created for the implementation of strictly defined goals and objectives. An autonomous institution is a non-profit organization, therefore transactions with property must be consistent with the goals of its activities.

Any institution has property assigned to it by the owner or acquired by him at the expense of funds allocated to him by the owner. These are, first of all, buildings, equipment, appliances, book stock, office equipment, etc. So, a budgetary institution does not have the right to alienate such property at all, for example, sell it to a commercial organization, even with the consent of the owner, or otherwise dispose of it (clause 1 article 298 of the Civil Code). It should be noted that in order to provide financial support to certain budgetary organizations, special legislation allowed them, with the consent of the owner, to lease property (in particular, premises). Income received from the lease of property - objects of federal property for rent by organizations of culture and art, health care, science, archival, educational institutions, is fully accounted for in the income of the federal budget and is reflected in the estimates of income and expenses of institutions. These funds reflected in the personal accounts of budgetary institutions opened by them in the territorial bodies of the Federal Treasury are directed to their maintenance in excess of the amounts of expenses provided for in the federal budget to finance the activities of budgetary institutions (Article 33 of the Federal Law of December 19, 2006 N 238-FZ "On the federal budget for 2007"<3>).

The legal capacity of an autonomous institution is wider.

As part of the property assigned to an autonomous institution, the following are distinguished: 1) real estate objects; 2) especially valuable movable property (the types of such property are determined in accordance with the procedure established by the Government of the Russian Federation).

Autonomous institution by virtue of Art. 298 of the Civil Code, art. 3 of the Law on AC has the right, with the consent of the owner, to dispose of this property (recall that the Civil Code prohibits a budgetary institution from making such transactions in principle). At the same time, funds received from the sale, lease of property assigned to an autonomous institution on the right of operational management are not taken into account in budget revenues (Articles 42, 43 of the RF BC), they come and are used from current accounts in credit organizations (and not from personal accounts of the territorial divisions of the Federal Treasury, as established for rental income from budgetary institutions). If an autonomous institution does not lease property, it receives funds from the budget for the maintenance of this property in the form of subsidies and subventions. When renting out property, the founder does not provide financial support for the maintenance of such property (clause 3, article 4 of the Law on AC).

Transactions made by an autonomous institution without the consent of the founder (in cases where this is required by law) are invalid (void) by virtue of Art. 168 GK.

Note that the alienation, for example, of a building in private property not excluded, but only with the consent of the owner. Such a transaction is, in essence, privatization, but it is of a type to which the Federal Law of December 21, 2001 N 178-FZ "On the privatization of state and municipal property" does not apply (Article 3 of the Privatization Law). It turns out that the privatization of the property of institutions in a planned manner - on the basis of a program (forecast plan) of privatization (as provided for by the Law on Privatization) is not carried out, but in principle this is possible even in relation to buildings - their most valuable property - with the consent of the owner. Preliminarily, such an issue is considered at the suggestion of the head of the autonomous institution by the supervisory board of the institution, which gives (or not) a recommendation on it. A negative recommendation is not an obstacle to the alienation of property by the head with the consent of the owner. In order to protect the interests of the state, the labor collective of the institution, the issue of alienation of real estate objects (with the consent of the owner) should be attributed to the competence of the collegiate management bodies of the institution - in relation to universities, to the competence of the Academic Council and the Supervisory Council. Such a vitally important issue for the labor collective cannot be solved individually, albeit with the consent of the owner.

Movable property that is not particularly valuable, as well as all other property, the autonomous institution manages independently.

The rest of the property is the property assigned to it by the owner (except for the above two types of objects), as well as income received from entrepreneurial and other income-generating activities, and objects acquired at the expense of these incomes. The autonomous institution disposes of this property independently, without seeking the consent of the owner. An exception is the disposal by way of a contribution to the property of other legal entities as their founder, participant. These actions are allowed only with the consent of the founder (clause 6, article 3 of the Law on AC). If with respect to the property that an autonomous institution has the right to dispose of independently, its head intends to make a major transaction, he must obtain approval of this transaction from the supervisory board. The act of approval is adopted in the form of a decision, which is mandatory for the head. A transaction related to the disposal of funds, attraction of borrowed funds, disposal of property is recognized as a major transaction, if the transaction price or the value of the alienated or acquired property exceeds 10% of the book value of the assets of the AC. The charter of the institution may provide for a smaller amount big deal. A major transaction made without the approval of the supervisory board is voidable - it can be declared invalid at the suit of an autonomous institution or its founder (Article 15 of the Federal Law on AC). However, the court will invalidate it only 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. The same consequences occur when so-called interested-party transactions are made (if, for example, the counterparty of the institution is its head, his deputy, a member of the supervisory board or their close relatives listed in paragraph 3 of article 16 of the Federal Law on AC) without prior approval of the transaction supervisory board.

At the same time, it must be borne in mind that any transaction, if it contradicts the special legal capacity of an autonomous institution, is void (Article 168 of the Civil Code).

Income of the institution

We emphasize that the income of an autonomous institution from paid services and from the permitted use of state and municipal property is not planned by the owner as a source of income for the corresponding budget. With regard to these revenues, the autonomous institution is not a participant in the budget process as a recipient of budgetary funds. The owner of the property of an autonomous institution does not have the right to demand from an autonomous institution: submission of a budget request for planning income and expenses at the expense of the institution's income (such application is submitted only for the purpose of allocating budgetary funds to fulfill the established task); transfer of income funds to a single budget account; spending funds from a personal account opened with a territorial body of the Federal Treasury. From the personal account, only funds received from the budget for the implementation of the state task are used. It should be noted that in this case, the owner of the funds - income, as well as the property acquired with these funds, is the Russian Federation, the subject of the Russian Federation, the municipality, respectively.

It is in this sense that paragraph 9 of Art. 2 of the Law on AS: "The owner of the property of an autonomous institution does not have the right to receive income from the activities carried out by the autonomous institution and the use of property assigned to the autonomous institution."

Monetary funds earned by an autonomous institution as a result of entrepreneurial and other income-generating activities, as well as from the use of property, are spent by it from current accounts opened with credit institutions. The choice of credit institutions is carried out in agreement with the supervisory board - a collegial governing body of an autonomous institution created in the manner prescribed by the Federal Law on AS. Based on the results of consideration by the supervisory board of the proposal of the head of the AC on this issue, the board gives an opinion. Based on this conclusion, the head of the institution makes a decision (clause 3, article 11 of the Federal Law on AC). However, as follows from the analysis of Art. 11 of the Federal Law on AC, the conclusion of the supervisory board, in contrast to its acts such as decisions, is not mandatory for the head of the institution. The Law does not provide for the consequences of not taking into account the opinion of the Supervisory Board expressed in the opinion.

If necessary, an autonomous institution has the right to receive credits and loans. If at the same time the loan or loan transaction is large, it is necessary to obtain the approval of the Supervisory Board. Budgetary institutions do not have the right to receive loans, loans (clause 8, article 161 of the RF BC). Even unitary enterprises make borrowings in agreement with the owner of his property of the volume and directions for using the funds raised (Article 24 of the Federal Law of November 14, 2002 N 161-FZ "On State and Municipal unitary enterprises").

The general condition for the legality of borrowing an AC is that the purpose of the transaction corresponds to the special legal capacity of the AC.

The right of an autonomous institution to carry out income-generating activities

The main interest of existing budgetary organizations in transforming them into autonomous institutions is the ability to provide services related to their main statutory activities (scientific, educational, etc.) for a fee and use the funds received to develop their core activities, including decent wages employees. At the same time, the institution is completely independent in determining the directions for the use of income (corresponding to the statutory goals), the ratio of the distribution of the use of funds to stimulate the work of employees, improve the process of providing services and performing work, purchasing equipment, such as laboratory equipment, repairing premises, etc. At the same time, traditional for budgetary organizations control over the use of funds by the authorities financial control, for example the superior government agency- the manager of budgetary funds, in relation to autonomous institutions, it is carried out only in relation to budgetary funds allocated for the execution of a state assignment. As we noted above, the income received by an autonomous institution from the provision of paid services is not budgetary funds. As a result of the transformation, institutions with qualified personnel, a solid material base, competent personnel policy, the demand for services, an honest leader who cares about the prosperity of the institution. And, on the contrary, the labor collective and the organization as a whole will not be lucky if self-interest and injustice in the distribution of the funds earned by the collective win.

The statutory activity of a non-profit organization in the form of the provision of services for a fee is not entrepreneurial activity: the organization does not have profit making as the main goal of its activities and does not distribute the profits received among the participants (clause 1, article 2 of the Federal Law "On non-profit organizations"). Members of the labor collective are employees, not members of the organization, and wage costs are costs that are included in the cost of services provided.

Legal forms for the provision of paid services

Basic legal form used in the relationship between an autonomous institution and a consumer of its services is an agreement paid provision services (Article 779 of the Civil Code). For example, this article directly mentions medical, educational services. Any services that are not covered by separate chapters of the Civil Code are covered by the regulation of the norms of Ch. 39 GK. Contracts for the performance of work (work contract) will also find application.

By virtue of paragraph 6 of Art. 4 of the Federal Law on AC, an autonomous institution has the right to perform work, provide services for a fee and on the same conditions for the provision of homogeneous services in the manner prescribed by federal laws. Some institutions of higher vocational education You can even enter for a fee only on a competitive basis. Accordingly, the procedure for concluding agreements between a university and a student is regulated by special legislation on education. The very contractual structure on the provision of services to each citizen as a client, patient and on the same terms is a public contract. True, in accordance with Art. 426 of the Civil Code, services on the basis of a public contract are provided only by commercial organizations. We believe that the needs of the practice of developing activities for the provision of services by non-profit organizations may require changes in Art. 426 of the Civil Code, indicating the possibility of selling services under a public contract also by non-profit organizations.

In addition to the main activity, in fact, for which the autonomous institution was created, it has the right to carry out other types of activity only insofar as it serves to achieve the goals for which it was created, provided that such activities are indicated in its charter (paragraph 7 of Art. 4 of the Federal Law on AC). If these activities are systematic and fall under the list provided for in Art. 24 of the Law on non-profit organizations (for example, the production of goods and services that meets the goals of creating an organization, the acquisition and sale of valuable papers), such activity is recognized by the specified Law as entrepreneurial (the Federal Law on AC does not operate with the concept of "entrepreneurial activity" at all).

How is an autonomous institution formed?

An autonomous institution is created as a new legal entity or formed by changing the type of an existing state or municipal institution.

Changing the type of a budgetary institution to an autonomous one is not allowed until the procedure for determining especially valuable movable property is approved (Article 20 of the Federal Law on AC).

A change in the type of institution is not a reorganization (this is specifically emphasized in paragraph 14 of article 5 of the Federal Law on AC), the transformation here takes place within the framework of one organizational and legal form - an institution. A new legal entity does not appear. Accordingly, a new autonomous institution is registered in accordance with the established procedure as a legal entity, and when the type of institution changes, changes are made to its charter.

Unfortunately, when it comes to changing the type of institution - budgetary to autonomous, the Federal Law on AC operates with the terminology usually applied to reorganization. Recall that legal entities in accordance with the Civil Code are formed by creation or reorganization. One of the types of reorganization of legal entities is the transformation, the essence of which is the termination of one and the emergence of another legal entity with succession. At the same time, the organizational and legal form of a legal entity changes (clause 5, article 58 of the Civil Code). The method of formation (creation or reorganization) is indicated, along with other information about the legal entity, in the Unified state register legal entities. The Federal Law on AC refers to the creation of an autonomous institution by establishing or by changing the type of an existing state or municipal institution (clause 1, article 5 of the Federal Law on AC). In accordance with paragraph 4 of Art. 5 of the Law, "the decision to create an autonomous institution by changing the type of an existing state or municipal institution is 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 participation in cultural life.

Meanwhile, since the legislator himself does not recognize a change in the type of institution as a reorganization, it would be more correct to talk about the transformation of a budgetary institution into an autonomous one within the framework of one organizational and legal form. Accordingly, it is necessary to distinguish between transformation as a type of reorganization with a change in the organizational and legal form of a legal entity (for example, Article 34 of the Law on State and Municipal Unitary Enterprises speaks of such a transformation of a unitary enterprise into a state or municipal institution) and transformation without changing the legal form. For example, the transformation of a state-owned enterprise into an enterprise with the right of economic management is considered by the specified Law as a change in the type of enterprise that is not a reorganization (clause 4, article 29 of the Law). Similarly, the transformation of a closed joint-stock company into the open and vice versa (Article 68, paragraph 2 of Article 97 of the Civil Code).

There are other incorrect formulations of the Federal Law. So, paragraph 9 of Art. 5 defines the content of the decision to establish an autonomous institution by changing its type:

it contains 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. The founder creates an organization, but this does not happen during the transformation within the same organizational and legal form. The budget institution already exists. The question is only about changing its type. Therefore, it would be more correct to speak about the content of the decision on the transformation of the institution and about the authority whose competence includes this decision (and not about the founder);

information about the property assigned to the autonomous institution, including a list of real estate objects and especially valuable movable property, is indicated. The property is assigned to the newly created legal entity. In the event of a change in the type of institution, the property is not fixed, but retained by the institution.

When discussing the draft Law, many expressed their concern that not all the property of a budgetary institution would be retained by it when its type was changed to an autonomous institution.

This issue is resolved in the Law as follows. It is not allowed to withdraw or reduce property (including cash) assigned to a state or municipal institution (clause 11, article 5 of the Federal Law on AC).

As for the funds earned as a result of income-generating activities and the property acquired at the expense of these funds, they are at the independent disposal of a budgetary institution (clause 2 of article 298 of the Civil Code) and, accordingly, continue to remain at their disposal when the type of institution changes.

Does it have legal significance to attribute the transformation of a budgetary institution to a change in the type of organization that is not related to the reorganization?

During the reorganization, a new legal entity is created. For labor relations, this means re-registration of employment contracts of employees with a new employer. If the employee refuses to continue working, the employment contract with him is terminated (clause 6, part 1, article 77 of the Labor Code of the Russian Federation). Changing the type of institution will only change the entry in work book employee indicating a change in the type of institution.

As we have already indicated, it is not necessary to register a new organization with the tax authorities. Only changes are made to the founding documents.

When reorganizing in the form of transformation, the license for the type of licensed activity is reissued (Article 11 of the Federal Law of August 8, 2001 N 128-FZ "On Licensing Certain Types of Activities"). When changing the type of institution, reissuance of a license is not required: an autonomous institution continues its activities on the basis of a previously issued license. Other permits previously issued to a budgetary institution until the expiration of their validity remain legally valid, in particular, a certificate of state accreditation of the institution, which is of particular importance for educational institutions (clause 12, article 5 of the Law on AC).

It should be noted that, although a change in the type of institution is not a reorganization, some rules on reorganization still apply: The law speaks of the application of paragraphs 1 and 2 of Art. 60 of the Civil Code on the obligation of the founder to notify creditors in writing of the decision to transform. Creditors have the right to terminate or early fulfillment of obligations, the debtor of which is the legal entity being transformed, and to compensate for losses.

Restrictions on the transformation of budgetary institutions into autonomous institutions

The law provides for the following restrictions on the transformation of institutions into autonomous ones.

A budgetary institution shall not be transformed into an autonomous institution without its consent. The decision of the authority (in relation to federal agencies this is the competence of the Government of the Russian Federation) is adopted on the initiative or with the consent of the institution itself. The act of consent - approval of a change in the type of institution is adopted by its highest collegial management body (if any). In universities, for example, the Academic Council is such a supreme governing body. It seems that in institutions where there is no collegial management body, when deciding on the transformation of an institution into an autonomous one, the opinion of the labor collective should be taken into account.

The transformation should not entail a violation of the constitutional rights of citizens (the right to free education, the right to participate in cultural life, etc.). To this end, the authorities develop a justification for each institution (with the consent or at the initiative of a budgetary institution), including taking into account the possible socio-economic consequences of creating an autonomous institution, the accessibility of the institution to the population and the quality of the work performed, the services provided to them.

Changing the type of existing state and municipal health care institutions is generally not allowed (clause 3, article 20 of the Law). But they can be created as legal entities.

In addition, the Government of the Russian Federation may establish additional terms to make a decision on the creation of a federal autonomous institution by changing the type of an existing institution; not only the Government of the Russian Federation, but also a state authority or a local self-government body may determine lists of state and municipal institutions, the type of which is not subject to change.

We believe that such important issues affecting the essential interests of institutions and their employees, as the conditions and criteria for their transformation into autonomous institutions, should be established directly in the Law. As for the list of institutions that are not subject to transformation, the Law should also provide for criteria excluding their transformation.

Probably not all institutions will be willing or able to become autonomous. Indeed, in principle, they have the right, if it is provided for in the charter, to receive income from entrepreneurial and other income-generating activities that come at their independent disposal (paragraph 2 of article 298 of the Civil Code).

Unfortunately, this norm of the Civil Code of the Budget Code was simply "crushed". But both leaders and members labor collectives many institutions are better than this norm, and there is nothing to be desired. Why will a new type of institution be allowed to have accounts in any credit institutions, while current budgetary institutions can only use the earned funds from the personal accounts of the Federal Treasury? Isn't it easier, instead of transforming institutions into autonomous ones, to give them the opportunity to fully use Art. 298 of the Civil Code on the independent disposal of their earned income? By the way, the traditional form of state and municipal institutions remains one of the reliable outposts in ensuring the safety of state and municipal property from unfair privatization. After all, valuable state property, in particular buildings, a budgetary institution is not entitled to dispose of even with the consent of the owner.

Responsibility of an Autonomous Institution

Changing the type of institution fundamentally changes the nature of its liability for obligations.

Recall that a budgetary institution (as well as private ones) is responsible to creditors only in cash. If these are insufficient, the owner of the property of the institution shall bear subsidiary liability to creditors. Accordingly, institutions are not subject to bankruptcy.

An autonomous institution shall be liable to creditors with all its property, with the exception of immovable and especially valuable movable property assigned to it, as well as property acquired by the institution at the expense of funds allocated to it by the owner. The Russian Federation, a constituent entity of the Russian Federation, a municipality, as owners of the property of an autonomous institution, are not liable for its obligations (clause 2, article 120 of the Civil Code, clause 5, article 2 of the Law on AC).

But then the question arises about the possibility of bankruptcy of an autonomous institution, which, probably, will be the next step of the legislator. But bankruptcy is associated with the liquidation of the institution as a legal entity, mass layoffs of workers employed in the fields of education, science, culture, and healthcare. One can only hope that the bankruptcy laws will not be changed and institutions will not continue to be subject to bankruptcy. Otherwise, it is unlikely that there will be those who want to be transformed into autonomous institutions.

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 basis for managing such institutions, their relations with the founders, and liability for their obligations are determined by Federal Law No. institutions" (hereinafter - Law N 174-FZ).
Autonomous institution in accordance with paragraph 1 of Art. 2 of Law N 174-FZ, a non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or a municipality is recognized to perform work, provide services in order to exercise the powers of state authorities, local authorities in the field of science, education, health care, culture, funds provided for by the legislation of the Russian Federation mass media, social protection, employment of the population, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas).
Being a legal entity, an autonomous institution on its own behalf can acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court (clause 2, article 2 of Law N 174-FZ).
Based on Art. 5 of Law N 174-FZ, autonomous institutions can be created by establishing or by changing the type of an existing state (municipal) institution.
The decision to create an autonomous institution is made by the owner of its property - an authorized state or municipal body.

An autonomous institution can have only one founder: it can be the Russian Federation, a constituent entity of the Russian Federation, a municipality (clause 2, article 6 of Law N 174-FZ).
Functions and powers of the founder of an autonomous institution on the basis of paragraph 3 of Art. 6 of Law N 174-FZ can carry out:
- the federal executive body in relation to an autonomous institution created on the basis of federally owned property (Regulations on the exercise by federal executive bodies of the functions and powers of the founder of a federal autonomous institution were approved by Decree of the Government of the Russian Federation of October 10, 2007 N 662);
- the executive body of state power of a subject of the Russian Federation in relation to an autonomous institution created on the basis of property owned by a subject of the Russian Federation, in the manner determined by the highest executive body of state power of a subject of the Russian Federation;
- 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.
It should be noted that the creation of an autonomous institution by changing an existing state or municipal institution is not its reorganization (clause 14, article 5 of Law N 174-FZ).
The procedure for creating, reorganizing, changing the type and liquidating federal state institutions, as well as approving the charters of federal state institutions and making changes to them was approved by Decree of the Government of the Russian Federation of July 26, 2010 N 539.
Based on paragraph 7 of Art. 2 of Law N 174-FZ, 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, providing services, in particular in the field of education.

The state (municipal) task for an autonomous institution is approved by its founder in accordance with the types of activities classified by its charter as core activities (clauses 1, 2, article 4 of Law N 174-FZ).
Financial support for this activity is carried out in the form of subsidies from the relevant budget of the budgetary system of the Russian Federation and other sources not prohibited by federal laws (clause 4, article 4 of Law N 174-FZ).
Financial support for the implementation of the state (municipal) task by virtue of paragraph 3 of Art. 4 of Law N 174-FZ is carried out taking into account the costs:
- for the maintenance of immovable and especially valuable movable property assigned to an autonomous institution by the founder or acquired by an autonomous institution at the expense of funds allocated by the founder;
- for the payment of taxes, as an object of taxation for which the relevant property, including land plots, is recognized.
Please note: if an autonomous institution, with the consent of the founder, leases real estate or especially valuable movable property assigned to this institution or acquired at the expense of funds allocated by the founder, then the founder does not provide financial support for the maintenance of such property.
Paragraph 6 of Art. 4 of Law N 174-FZ, autonomous institutions are granted the right, in addition to state (municipal) assignments and obligations, to perform work, provide services related to its core business for citizens and legal entities for a fee and on the same conditions for the provision of homogeneous services in the manner established by the federal laws.
According to paragraph 3 of Art. 101 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" (hereinafter - Law N 273-FZ) organizations that carry out educational activities at the expense of budgetary allocations from the federal budget, the budgets of the constituent entities of the Russian Federation, local budgets, including autonomous educational institutions have the right to carry out at the expense of individuals and (or) legal entities educational activities that are not provided for by the established state or municipal task or agreement on the provision of a subsidy for reimbursement of costs, on the same conditions for the provision of the same services.
The property of an autonomous institution by virtue of paragraph 1 of Art. 3 of Law N 174-FZ is assigned to him on 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 the Russian Federation, a subject of the Russian Federation, a municipality.
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. In accordance with paragraph 4 of Art. 3 of Law N 174-FZ, the decision of the founder to classify property as especially valuable movable property is made simultaneously with the decision to assign the specified property to an autonomous institution or to allocate funds for its acquisition.
The rest of the property, including real estate, an autonomous institution has the right to dispose of independently, unless otherwise provided for in paragraph 6 of Art. 3 of Law N 174-FZ, according to which an autonomous institution has the right to contribute real estate assigned to it or acquired at the expense of funds allocated to it by the founder, as well as especially valuable movable property held by the institution into the authorized (share) capital of other legal entities or other transfer this property to other legal entities as their founder or participant only with the consent of its founder.
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 (clause 7, article 3 of Law No. 174-FZ).
An autonomous institution is liable for its obligations with property that it has on the right of operational management, with the exception of real estate and especially valuable movable property assigned to it by the founder or acquired at the expense of funds allocated by the founder (clause 4, article 2 of Law N 174-FZ) .
The owner of the property of an autonomous institution is not liable for the obligations of an autonomous institution (Resolution of the Federal Antimonopoly Service of the Central District of September 22, 2008 in case N A62-4105 / 2007).
Based on paragraph 2 of Art. 8 of Law N 174-FZ, the governing bodies of an autonomous institution are:
- supervisory board (by virtue of Article 10 of Law N 174-FZ, it is created with at least five and no more than 11 members);
- the head of an autonomous institution (according to Article 13 of Law N 174-FZ, depending on the type of institution, it may be a director, rector, etc.);
- other bodies provided for by federal laws and the charter of the institution, for example, the Academic Council.
The reorganization of an autonomous institution and a change in its type are carried out in accordance with Art. 18 of Law N 174-FZ. The procedure for liquidation is determined by Art. 19 of this Law.
According to paragraph 1 of Art. 91 of Law N 273-FZ, an autonomous institution has the right to carry out educational activities only on the basis of a license.
Licensing educational activities carried out in accordance with the Federal Law of 04.05.2011 N 99-FZ "On Licensing Certain Types of Activities", taking into account the features established by Art. 91 of Law N 273-FZ and the Regulation on licensing educational activities, approved by Decree of the Government of the Russian Federation of October 28, 2013 N 966.
Based on paragraph 1 of Art. 92 of Law N 273-FZ in relation to basic educational programs implemented in accordance with federal state educational standards, with the exception of educational programs for preschool education, as well as in relation to basic educational programs implemented in accordance with educational standards, state accreditation should be passed.
The procedure for conducting state accreditation of educational organizations, including autonomous educational institutions, for the implementation of basic educational programs (with the exception of educational programs for preschool education) is established by the Regulation approved by Decree of the Government of the Russian Federation of November 18, 2013 N 1039 "On state accreditation of educational activities".
According to paragraph 11 of Art. 13 of Law N 273-FZ, the procedure for organizing and carrying out educational activities for the relevant educational programs of various levels and (or) directions or for the corresponding type of education is established by the federal executive body that performs the functions of developing public policy and legal regulation in the field of education, unless otherwise provided by the said Law.

Order of the Ministry of Education and Science dated August 30, 2013 N 1015 approved the Procedure for organizing and implementing educational activities for basic general education programs - educational programs for elementary general, basic general and secondary general education, which is also mandatory for autonomous educational institutions.
The standards determined by the state authorities of the constituent entities of the Russian Federation in accordance with paragraphs. 3 p. 1 art. 8 of Law N 273-FZ, standard costs for the provision of state or municipal services in the field of education are established for each level of education in accordance with federal state educational standards, for each type and focus (profile) of educational programs, taking into account the forms of education, federal state requirements, type educational organization, network forms for the implementation of educational programs, technologies, special conditions for obtaining education by students with disabilities, providing additional professional education to teachers, providing safe conditions education and upbringing, health protection of students, as well as taking into account other features of the organization and implementation of educational activities provided for by the specified Law (for various categories of students), with the exception of educational activities carried out in accordance with educational standards, per student, unless otherwise established by Art. 99 of the said Law.
Regulatory costs for the provision of state or municipal services in the field of education include the cost of remuneration of teachers, taking into account the level of their average salary, determined in accordance with the decisions of the President of the Russian Federation, the Government of the Russian Federation, public authorities of the constituent entities of the Russian Federation, local authorities. At the same time, the cost of remuneration of teachers of municipal general educational organizations, including municipal autonomous general educational institutions, cannot be lower than the average wage in the corresponding subject of the Russian Federation in whose territory such general educational organizations are located.
For small-scale educational organizations (that is, small-scale autonomous educational institutions) located in rural areas and implementing basic general education programs, the standard costs for the provision of state or municipal services in the field of education should include, among other things, the costs of educational activities, regardless of the number students.
The state authorities of the constituent entities of the Russian Federation include educational organizations that implement basic general education programs as small-scale educational organizations, based on the remoteness of these educational organizations from other educational organizations, transport accessibility and (or) the number of students.
Based on paragraph 2 of Art. 102 of Law N 273-FZ assigned to state and municipal educational organizations on the right of operational management or objects (buildings, structures, structures) of educational, industrial, social infrastructure, including residential premises located in buildings of educational, industrial, social , cultural facilities, dormitories, as well as clinical bases that are in the operational management of educational organizations or belong to them on a different basis, are not subject to privatization.
When an educational organization (autonomous educational institution) is liquidated, its property, after satisfying the requirements of creditors, is directed to the development of education in accordance with the charter of the educational organization (clause 3, article 102 of Law N 273-FZ).
When carrying out educational activities, autonomous educational institutions can apply both the general system and the simplified taxation system.
According to paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation, an autonomous educational institution has the right to switch to the simplified taxation system (STS) if, following the results of nine months of the year in which it applies for the transition to the simplified tax system, income determined in accordance with Art. 248 of the Tax Code of the Russian Federation, did not exceed 45 million rubles. This restriction is subject to indexation no later than December 31 of the current year by the deflator coefficient set for the next calendar year. For 2014, it is equal to 1.067 (Order of the Ministry of Economic Development of Russia dated November 7, 2013 N 652).
Thus, in order to switch to the simplified tax system from 2015, the institution's income for the nine months of 2014 should not exceed 48,015,000 rubles. (45,000,000 rubles x 1.067) (Letters of the Ministry of Finance of Russia dated January 13, 2014 N 03-11-06 / 2/248, dated December 13, 2013 N 03-11-06 / 2 / 54977).
If the amount of income (according to the results of the reporting or tax period) of an autonomous institution applying the simplified tax system exceeds the limit established by paragraph 4 of Art. 346.13 of the Tax Code of the Russian Federation, then the institution will have to switch to a common tax payment system. According to the specified paragraph, the maximum amount of income at which the institution is still entitled to apply the simplified tax system is 60 million rubles. This value is subject to indexation in the manner prescribed by paragraph 2 of Art. 346.12 of the Tax Code of the Russian Federation. Given the above, the maximum amount of income for the tax (reporting) period of 2014 is 64,020,000 rubles. (60,000,000 rubles x 1.067) (Letter of the Ministry of Finance of Russia dated January 13, 2014 N 03-11-06 / 2/248).
According to Art. 346.12 of the Tax Code of the Russian Federation are not entitled to apply the simplified tax system to autonomous educational institutions:
- having branches and (or) representative offices (clause 1 clause 3);
- the average number of employees of which for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people (clause 15 clause 3). Calculation procedure average headcount employees is enshrined in the Order of Rosstat dated October 28, 2013 N 428 "On approval of the Instructions for filling out forms of federal statistical observation N P-1 "Information on the production and shipment of goods and services", N P-2 "Information on investments in non-financial assets", N P-3 "Information about financial condition organizations", N P-4 "Information on the number and wages employees", N P-5 (m) "Basic information about the activities of the organization";
- whose residual value of fixed assets exceeds 100 million rubles. (clause 16 clause 3). In this case, it is necessary to take into account only property recognized as depreciable in accordance with the provisions of Ch. 25 of the Tax Code of the Russian Federation. So, for example, the cost of a land plot will not be taken into account when determining the limit value residual value fixed assets, since this item is not depreciable.
Please note: to conduct checks for compliance with the criteria established by Art. 346.12 of the Tax Code of the Russian Federation, an autonomous educational institution must at the end of the reporting (tax) period. If the indicators are higher than the limit, then the institution loses the right to apply the simplified tax system from the beginning of the quarter in which such a discrepancy occurred. This means that from the beginning of the quarter, an autonomous educational institution will be considered to have switched to the general taxation regime and it will need to calculate and pay all taxes to the budget.
Also, autonomous institutions that have not notified of the transition to the simplified tax system within the time limits established by paragraphs. 1 and 2 Art. 346.13 of the Tax Code of the Russian Federation (clause 19, clause 3 of Article 346.12 of the Tax Code of the Russian Federation).
Let me remind you: according to paragraph 1 of Art. 346.13 of the Tax Code of the Russian Federation, institutions that have expressed a desire to switch to the simplified tax system from the next calendar year must notify the tax authority at their location no later than December 31 of the calendar year preceding the calendar year starting from which they switch to the simplified tax system. A newly created autonomous educational institution has the right to notify of the transition to the simplified tax system no later than 30 calendar days from the date of registration with the tax authority indicated in the certificate of registration issued in accordance with paragraph 2 of Art. 84 of the Tax Code of the Russian Federation (clause 2 of article 346.13 of the Tax Code of the Russian Federation).
Based on paragraph 2 of Art. 346.11 of the Tax Code of the Russian Federation, when applying the simplified tax system, educational institutions are exempted from the obligation to pay corporate income tax (with the exception of tax paid on income taxed at the tax rates provided for in paragraphs 3 and 4 of article 284 of the Tax Code of the Russian Federation), property tax, VAT, with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when goods are imported into the territory of the Russian Federation and other territories under its jurisdiction, as well as VAT payable in accordance with Art. 174.1 of the Tax Code of the Russian Federation.
These institutions pay other taxes in accordance with the legislation on taxes and fees.
When applying the simplified tax system, an autonomous educational institution has the right to choose the object of taxation. If the institution has chosen income as an object of taxation, the tax rate in accordance with paragraph 1 of Art. 346.20 of the Tax Code of the Russian Federation is set at 6%.
If an institution has chosen income reduced by the amount of expenses as an object of taxation, then the tax rate is set at 15%.
The laws of the constituent entities of the Russian Federation may establish differentiated tax rates ranging from 5% to 15%, depending on the categories of taxpayers (clause 2, article 346.20 of the Tax Code of the Russian Federation).
According to Art. 346.15 of the Tax Code of the Russian Federation, when determining the object of taxation, the following are taken into account:
- income from sales, determined in accordance with Art. 249 of the Tax Code of the Russian Federation;
- non-operating income, determined in accordance with Art. 250 of the Tax Code of the Russian Federation.
When determining the object of taxation, the income provided for in paragraph 1.1 of Art. 346.15 of the Tax Code of the Russian Federation, in particular income, the list of which contains Art. 251 of the Tax Code of the Russian Federation.
In accordance with paragraphs. 8 p. 1 art. 251 of the Tax Code of the Russian Federation does not take into account income in the form of property received by state (municipal) institutions by decision of executive authorities at all levels.
On the basis of paragraphs. 14 p. 1 art. 251 of the Tax Code of the Russian Federation does not take into account income in the form of property received by the taxpayer in the framework of targeted financing.
Targeted financing includes property received and used for its intended purpose, determined by the source of financing or federal laws, in the form of subsidies provided to autonomous institutions.
By virtue of par. 22 p. 1 art. 251 of the Tax Code of the Russian Federation does not take into account income in the form of property received free of charge by state (municipal) educational institutions for the conduct of statutory activities.
In addition, subsidies received by an autonomous educational institution from the founder for the fulfillment of the state (municipal) task established by him are not included in the tax base, but on the condition that these institutions keep separate records of income (expenses) received (produced) within the framework of targeted financing ( Letter of the Ministry of Finance of Russia dated July 31, 2009 N 03-11-06 / 2/141).
Please note: in the absence of separate accounting for an autonomous educational institution that received special-purpose funding, these funds are considered taxable from the date they are received.
As for other financial receipts to autonomous educational institutions, in accordance with Art. 249 of the Tax Code of the Russian Federation, revenue from the sale of services is recognized as income from sales.
For the purposes of taxation, a service is recognized as an activity, the results of which do not have a material expression, are realized and consumed in the process of carrying out this activity (clause 5, article 38 of the Tax Code of the Russian Federation).
Thus, if an autonomous educational institution provides paid educational services, then the fee charged for the service rendered is for this institution income from the sale of services, the date of receipt of which is recognized as the day the payment is received on bank accounts and (or) at the cash desk (paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation).
The procedure for determining expenses for autonomous educational institutions that have chosen the object of taxation "income reduced by the amount of expenses" is established by Art. 346.16 of the Tax Code of the Russian Federation. At the same time, expenses are recognized as such after their actual payment, as indicated by paragraph 2 of Art. 346.17 of the Tax Code of the Russian Federation.
I note that according to this paragraph, labor costs are taken into account as expenses at the time of debt repayment by debiting funds from the current account of the taxpayer - an autonomous educational institution, payments from the cash desk, and in case of another method of debt repayment - at the time of repayment.
A similar procedure applies to the payment of interest for the use of borrowed funds (including bank loans) and when paying for services of third parties.
Expenses for the acquisition (construction, manufacture) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, accounted for in the manner provided for in paragraph 3 of Art. 346.16 of the Tax Code of the Russian Federation are reflected on the last day of the reporting (tax) period in the amount of the amounts paid.
At the same time, these expenses are taken into account only for fixed assets and intangible assets used in business activities.
According to paragraph 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, autonomous educational institutions that have chosen income as an object of taxation, reduce the amount of tax (advance tax payments) calculated for the tax (reporting) period by the amount:
1) insurance premiums for compulsory pension insurance, social insurance in case of temporary disability and in connection with motherhood, compulsory medical and social insurance against industrial accidents and occupational diseases paid (within the calculated amounts) in this tax (reporting) period;
2) expenses for the payment in accordance with the legislation of the Russian Federation of temporary disability benefits (with the exception of accidents at work and occupational diseases) for the days of temporary disability of the employee, which are paid at the expense of the employer and the number of which is established by Federal Law of December 29, 2006 N 255- Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood", in part not covered by insurance payments made to employees by insurance organizations that have licenses issued in accordance with the legislation of the Russian Federation to carry out the corresponding type of activity, under contracts with employers in favor of employees in case of their temporary incapacity for work (with the exception of accidents at work and occupational diseases) for days of temporary incapacity for work, which are paid at the expense of the employer and the number of which is established by this Law;
3) payments (contributions) under voluntary personal insurance contracts concluded with insurance organizations that have licenses to carry out the relevant type of activity in favor of employees in case of their temporary incapacity for work (with the exception of accidents at work and occupational diseases) for days of temporary incapacity for work, which paid at the expense of the employer and the number of which is established by Law N 255-FZ.
The specified payments (contributions) reduce the amount of tax (advance tax payments) if the amount of insurance payment under such contracts does not exceed the amount of temporary disability benefits determined in accordance with the legislation of the Russian Federation (with the exception of accidents at work and occupational diseases) for days of temporary disability employee, which are paid at the expense of the employer and the number of which is also established by this Law.
At the same time, the amount of tax (advance payments on tax) cannot be reduced by the amount specified in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation by more than 50%.

Chapter 1. General Provisions

Article 1. Relations regulated by this Federal Law

1. This Federal Law determines, 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 financial statements and statistical reporting in order, established by law Russian Federation.

12. An autonomous institution provides information about its activities to the authorities state statistics, tax authorities, other authorities 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) restricted for use in civil circulation or withdrawn from civil circulation are assigned to an autonomous institution on the terms and in the manner 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, in accordance with the tasks of the founder and obligations to the insurer under compulsory social insurance, carries out 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 federally owned property is taken 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 public 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 of Activities" and reissue 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, which 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 an 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 the total number of members of the supervisory board of the 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 for equal conditions 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 of a state body or a local self-government body and who is in agreement with this body 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 his own initiative, at the request of the founder of the autonomous institution, a member of the supervisory board of the autonomous institution or the head of the 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 autonomous institution, the plan of its financial and economic activities, its annual financial statements and internal documents regulating the activities of the autonomous institution, issues orders and gives instructions that are binding on all employees of the 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 the voting shares of a joint-stock company or a share exceeding twenty percent of the authorized capital of a limited or additional liability company, or are the sole or one of no more than three founders of another legal entity, which in the transaction is a counterparty of an autonomous institution, beneficiary, intermediary or representative;

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. Prior to making a transaction, an interested person shall be obliged to notify the head of the autonomous institution and the supervisory board of the autonomous institution of a transaction being made known to him or a proposed transaction known to him, in which he may be recognized as an interested party.

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 know 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 on which, in accordance with federal laws, execution cannot be levied for the obligations of an autonomous institution, shall be transferred liquidation commission founder of an 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