AT national economy There are many organizational and legal forms of a legal entity that differ in the method of creation, functions, and types of activities.
Most of them are built on full rights in rem and membership of participants, but among them there are those who have not general, but special legal capacity. These business entities are called unitary enterprises and have a number of differences that distinguish them from other companies.
Unitary enterprise - what is it?
A unitary enterprise refers to a specific legal entity that is not the owner of the real estate assigned to it. Like other commercial structures, it is created for profit, but its property remains the property of the state and is not divided into shares or shares. In the course of its activities, it uses someone else's property and transfers a part of its own profit to the owner.
A unitary enterprise is created by one founder, who retains the ownership of real estate, while the organization itself has only limited rights in rem. The concept of "unitarity" in this case indicates the indivisibility of property by contributions, including among the team, since none of the employees, apart from the founder himself, was directly involved in its formation.
Features of unitary enterprises
Unitary organizations have a number of characteristic features that distinguish them from other legal entities:
— the management of the structure is carried out by the sole head, established by the owner or a person authorized by him; 
- the charter is recognized as the constituent document of such a company;
- property is fixed for the organization according to the rights of operational management, or economic management;
- in its name there is an indication of the owner of the property;
- in the charter, except general information, the purpose and nature of the enterprise's activities are indicated;
- the owner is not liable with his property for the debts of a company established on the basis of economic management, but is held liable if it is formed on the basis of operational management;
- the owner has the right to seize property if it is not used, is redundant or is not used for its intended purpose.
Why are unitary enterprises created?
When establishing an enterprise, the founder aims to solve the problems of the state on a commercial basis. Such a need most often appears due to the impossibility of privatizing real estate objects. 
Sometimes such companies are created in order to provide unprofitable production or certain areas of activity subsidized by the state. In some cases, they are based to address any social issues, including the sale of certain products or the provision of services.
Examples of unitary legal entities include Russian Post, Mosfilm Concern, and the Russian Television and Radio Broadcasting Network.
What are unitary enterprises?
In accordance with property rights, unitary organizations are divided into two types. Enterprises formed on the basis of economic management include municipal and federal, as well as state-owned enterprises of a constituent entity of the Russian Federation. UE, open on the rights of operational management, may be state-owned municipal, state or federal enterprises.
Unlike other state or municipal structures, state structures do not have the ability to dispose of property, including movable property, and do not have an authorized fund.
What is the difference between a unitary and budgetary institution?
Unitary enterprises may appear to be similar to traditional government-subsidized public institutions. 
However, there are some differences between them. Property is transferred to both budgetary and unitary organizations on the basis of management rights, but the former are classified as non-commercial and are opened to carry out social or managerial functions. Unitaries are commercial, and their main goal is to make a profit.
A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among contributions (shares, shares), including between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.
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The Russian Federation
AT Russian Federation the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 (as amended on May 23, 2016) No. 161-FZ “On State and Municipal Unitary Enterprises”.
Unitary enterprises can be of three types:
UE is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. Such enterprises are called unitary, since their property is indivisible and cannot be distributed among deposits, shares, shares, shares.
Only state and municipal enterprises can be created in this form. Property (respectively state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management. The property right to the property of unitary enterprises (as well as institutions) belongs to their founders.
A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property.
The size of the authorized capital of a state unitary enterprise must be at least 5,000 minimum wages, for a municipal enterprise - at least 1,000 minimum wages.
The founding document of a unitary enterprise is the charter.
A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it. This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiaries. unitary enterprises. With the adoption of this law, the existing subsidiaries unitary enterprises were subject to joining the enterprises that founded them within six months, that is, until June 3, 2003.
Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. At the same time, in accordance with clause 16, part 1, article 20 of the Federal Law “On State and Municipal Unitary Enterprises” 161-FZ of November 14, 2002, the owner of the property of a unitary enterprise approves the auditor and determines the amount of payment for his services.
Typically, unitary enterprises are regarded as a less transparent form compared to joint-stock companies, since in the latter the law establishes corporate governance procedures. However, as an advantage [ ] unitary enterprises, it can be distinguished that the property remains in state (municipal) ownership.
Procurement by State Unitary Enterprises at their own expense is regulated by the Federal Law of the Russian Federation “On Procurement of Goods, Works, Services certain types legal entities” No. 223-FZ dated July 18, 2011. In terms of spending the provided budget funds, starting from 01/01/2017, - Federal Law of 04/05/2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (entered into force on 01.01. .2014). Prior to this, the Federal Law of the Russian Federation dated July 21, 2005 No. 94-FZ was in force.
Since, in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses. In addition, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to ensure state needs.
At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of article 113 of the Civil Code of the Russian Federation):
- unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);
- unitary enterprises based on the right of operational management ( state enterprises) (Article 115 of the Civil Code of the Russian Federation).
Federal State Unitary Enterprises, unlike non-state legal entities, are not only large taxpayers, but also annually deduct 25% of their profits to the federal budget in accordance with Art. 17 of the Federal Law "On State and Municipal Unitary Enterprises". For example, in 2016, FSUE SVYAZ-Safety approved the transfer of 8 million 530 thousand rubles (25% of net profit enterprises for 2015). Accordingly, after the privatization of federal state unitary enterprises, the state ceases to receive additional income.
CIS
In most CIS countries there are also private unitary enterprises (PUE), not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is in common joint ownership of its members: individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. In the Russian Federation, they are not recognized as independent organizations, with the exception of subsidiaries, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for an individual entrepreneur (in fact, an enterprise). So, for example, there is no right of private ownership of an enterprise as a property complex, since an enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation on the position of members in an enterprise, distribution of profit and responsibility between them, and many other aspects.
unitary enterprise
Unitary enterprise- a special organizational and legal form of a legal entity. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among deposits (shares, shares), incl. between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.
the Russian Federation
In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.
Unitary enterprises can be of three types:
- Federal State Unitary Enterprise - FSUE
- State unitary enterprise - SUE (subject of the federation)
- Municipal unitary enterprise - MUP (Municipal entity)
The founding document of a unitary enterprise is the charter.
A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it. This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiaries of unitary enterprises. With the adoption of this law, the existing subsidiaries of unitary enterprises were subject to joining the enterprises that founded them within six months, that is, until June 3, 2003.
Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. At the same time, an agreement for a mandatory audit of the reporting of unitary enterprises must be concluded following the results of placing an order by bidding in the form open competition, in the manner prescribed by the Federal Law of July 21, 2005 No. 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."
Typically, unitary enterprises are regarded as less transparent than joint-stock companies, since in the latter the law establishes corporate governance procedures. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership.
Unlike joint-stock companies and other commercial organizations, unitary enterprises are required to disclose information about their purchases on the official websites of the level of their subordination. For federal state unitary enterprises - on the official website of public procurement of the Russian Federation (federal state order), for state unitary enterprises on the regional procurement websites and for municipal unitary enterprises on the official websites of municipalities or, in their absence, on the official procurement websites of the regions.
Since, in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses. In addition, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to ensure state needs.
At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of article 113 of the Civil Code of the Russian Federation):
- unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);
- unitary enterprises based on the right of operational management (state-owned enterprises) (Article 115 of the Civil Code of the Russian Federation).
CIS
In most CIS countries, there are also private unitary enterprises that are not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is jointly owned by its members, individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. In the Russian Federation, they are not recognized as independent organizations, with the exception of subsidiaries, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for an individual entrepreneur (in fact, an enterprise). For example, there is no right of private ownership of an enterprise as a property complex, since an enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation on the position of members in an enterprise, the distribution of profits and responsibilities between them, and many other aspects.
Examples
- Federal State Unitary Enterprise Arsenal Design Bureau named after M.V. Frunze »
- Federal State Unitary Enterprise Space Communications
- FSUE "NPP VNIIEM"
- Federal State Unitary Enterprise "SPC Gas Turbine Engineering Salyut"
- Federal State Unitary Enterprise Russian Post
- Federal State Unitary Enterprise "Russian Television and Radio Broadcasting Network"
- FSUE ""
- Federal State Unitary Enterprise "Housing and Communal Administration of the Russian Academy of Sciences"
see also
Notes
Links
- Catalog of official websites of Federal State Unitary Enterprises
| Legal entities | |
|---|---|
| Commercial | Business partnerships and companies (Full On Faith) Limited Liability Company Additional Liability Company Joint Stock Company (Open Closed) Production Cooperative unitary enterprise |
| Non-commercial | Consumer Cooperative Public Association (Organization Movement Foundation Establishment Organ of amateur performance Political party) Religious organization Foundation Establishment |
| State registration | State registration Unified State Register of Legal Entities (EGRLE) Unified State Register of Individual Entrepreneurs (EGRIP) |
| Other | Insolvency Association (union) Individual entrepreneur Limited liability Founder |
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See what "Unitary Enterprise" is in other dictionaries:
See Unitary Enterprise Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms
unitary enterprise- (English Unitarian / unitary enterprise) in the civil law of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner ... Encyclopedia of Law
According to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it. In the form of U.p. only state and municipal enterprises can be created. Property U.p. located… … Law Dictionary
unitary enterprise- (unitary enterprise) a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it on the basis of the right of economic management or operational management. AT… … Economic and Mathematical Dictionary
unitary enterprise- A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it on the basis of the right of economic management or operational management. In the form of unitary ... ... Technical Translator's Handbook
UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it. Property U.p. is indivisible and cannot be distributed among deposits (shares, shares), incl. between workers... Legal Encyclopedia
UNITARY ENTERPRISE- in accordance with Art. 46 of the Civil Code, a unitary enterprise is one of the forms of commercial organizations in which legal entities can be created. According to Art. 113 of the Civil Code, a unitary enterprise is a commercial organization that does not ... ... Legal Dictionary of Modern Civil Law
unitary enterprise- a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between ... ... Administrative law. Dictionary-reference
1. A unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner. Only state and municipal enterprises can be created in the form of unitary enterprises. The property of a unitary enterprise is owned by the Russian Federation, a subject of the Russian Federation or a municipality.
On behalf of the Russian Federation or a constituent entity of the Russian Federation, the rights of the owner of the property of a unitary enterprise are exercised by state authorities of the Russian Federation or state authorities of a constituent entity of the Russian Federation within their competence established by acts defining the status of these bodies. On behalf of the Russian Federation, the rights of the owner of the property of a federal state enterprise may be exercised by the State Atomic Energy Corporation "Rosatom" in the manner established by the Federal Law "On the State Atomic Energy Corporation "Rosatom". On behalf of the Russian Federation, the rights of the owner of the property of a federal unitary enterprise may be exercised by the federal state budgetary institution "National Research Center" Institute named after N.E. Zhukovsky "in accordance with the Federal Law "On the National Research Center" Institute named after N.E. Zhukovsky". On behalf of the Russian Federation, the rights of the owner of the property of a state unitary enterprise may be exercised by the State Corporation for Space Activities "Roscosmos" in the manner established by the Federal Law "On the State Corporation for Space Activities" Roscosmos ". On behalf of the Russian Federation, the rights of the owner of the property of a federal unitary enterprise may be exercised by the federal state budgetary institution "National Research Center "Kurchatov Institute" in accordance with the Federal Law "On the National Research Center "Kurchatov Institute".
(see text in previous edition)
On behalf of the municipality, the rights of the owner of the property of a unitary enterprise are exercised by local governments within their competence established by acts defining the status of these bodies.
The property of a unitary enterprise belongs to it on the right of economic management or on the right of operational management, is indivisible and cannot be distributed among contributions (shares, shares), including among employees of a unitary enterprise.
A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it.
A unitary enterprise may, in its own name, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and a defendant in court.
A unitary enterprise must have an independent balance sheet.
2. The Russian Federation creates and operates the following types unitary enterprises:
unitary enterprises based on the right of economic management - federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (hereinafter also referred to as a state enterprise), municipal enterprise;
Unitary enterprises based on the right of operational management are a federal state-owned enterprise, a state-owned enterprise of a subject of the Russian Federation, a municipal state-owned enterprise (hereinafter also referred to as a state-owned enterprise).
3. A unitary enterprise must have a round seal containing its full company name in Russian and an indication of the location of the unitary enterprise. The seal of a unitary enterprise may also contain its trade name in the languages of the peoples of the Russian Federation and (or) a foreign language.
A unitary enterprise has the right to have stamps and letterheads with its own company name, its own logo, as well as a duly registered trademark and other means of individualization.
4. Establishment of unitary enterprises on the basis of combining property owned by the Russian Federation, constituent entities of the Russian Federation or municipalities, not allowed.
A unitary enterprise in Russia (usual abbreviations: State Unitary Enterprise - GUP, Municipal Unitary Enterprise - MUP, Federal State Unitary Enterprise - FSUE) is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner.
Only state and municipal enterprises can be created in this form. Property (respectively, state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management (state-owned enterprise).
A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property. The founding document of a unitary enterprise is the charter.
Typically, unitary enterprises are regarded as less transparent than joint-stock companies, since in the latter the law establishes procedures corporate governance. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership.
Unlike joint-stock companies and other commercial organizations, unitary enterprises are required to disclose information about their purchases on the official websites of the level of their subordination. For federal state unitary enterprises - on the official website of public procurement of the Russian Federation (federal state order), for state unitary enterprises on the regional procurement websites and for municipal unitary enterprises on the official websites of municipalities or, in their absence, on the official procurement websites of the regions.
Types of state unitary enterprises
1. unitary enterprises based on the right of economic management, a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation (state enterprise), a municipal enterprise;
2. unitary enterprises based on the right of operational management, ¬
federal state enterprise, state enterprise of a constituent entity of the Russian Federation, municipal state enterprise (state enterprise).
The right of economic management and the right of operational management constitute a special kind of real rights, unknown to developed legislation. These are the property rights of legal entities for the economic and other use of the owner's property. They are designed to formalize the property base for independent participation in civil legal relations of non-owner legal entities, which is impossible in the usual, classical property turnover.
The difference between the rights of economic management and operational management lies in the content and scope of the powers that they receive from the owner on the property assigned to them. The right of economic management, which belongs either to an enterprise as a commercial organization, or to an institution carrying out entrepreneurial activities permitted by its owner, is therefore broader than the right to operational management, which may belong either to non-commercial institutions by the nature of their activities, or state-owned enterprises.
According to Art. 295 of the Civil Code, the owner of property under economic management, in accordance with the law, decides on the establishment of an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints a director (manager) of the enterprise, exercises control over the intended use and safety of the property belonging to the enterprise.
An enterprise is not entitled to sell real estate belonging to it under the right of economic management, lease it, give it as a pledge, make a contribution to the authorized (reserve) capital of economic companies and partnerships, or otherwise dispose of this property without the consent of the owner.
Article 294. Right of economic management
The state or municipal unitary enterprise, which owns the property on the right of economic management, owns, uses and disposes of this property within the limits determined in accordance with this Code.
Article 295
1. The owner of property under economic management, in accordance with the law, decides on the establishment of an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints a director (manager) of the enterprise, exercises control over the intended use and safety of the property belonging to the enterprise.
The owner has the right to receive a part of the profit from the use of property under the economic management of the enterprise.
2. An enterprise shall not have the right to sell the immovable property owned by it under the right of economic management, lease it, pledge it, make a contribution to the charter (reserve) capital of business companies and partnerships, or otherwise dispose of this property without the consent of the owner.
The rest of the property belonging to the enterprise, it manages independently, except for cases established by law or other legal acts.
Article 296. Right of operational management
(As amended by Federal Law No. 175-FZ of November 3, 2006)
(see text in previous edition)
1. A state-owned enterprise and institution, to which property is assigned on the basis of the right of operational management, own, use and 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 the purpose of this property.
2. The owner of the property has the right to seize the excess, unused or not used for its intended purpose, property assigned by him to a state-owned enterprise or institution or acquired by a state-owned enterprise or institution at the expense of funds allocated to him by the owner for the acquisition of this property. The owner of this property has the right to dispose of the property confiscated from a state-owned enterprise or institution at his own discretion.
Article 297
1. A state-owned enterprise shall have the right to alienate or otherwise dispose of the property assigned to it only with the consent of the owner of this property.
A state-owned enterprise independently sells its products, unless otherwise established by law or other legal acts.
2. The procedure for distributing the income of a state-owned enterprise is determined by the owner of its property.
State-financed organization- according to Russian law, this is a state (municipal) institution, the financial support for the performance of the functions of which, including the provision of state (municipal) services to individuals and legal entities in accordance with the state (municipal) assignment, is carried out at the expense of the relevant budget on the basis of the budget estimate.
BUDGETARY INSTITUTION (English budget institution) - according to the budgetary legislation of the Russian Federation, an organization created by the state authorities of the Russian Federation, state authorities of the subjects of the Russian Federation, local governments for the implementation of managerial, socio-cultural, scientific and technical or other functions of a non-commercial nature whose activities are financed from the relevant budget or the budget of the state off-budget fund based on an estimate of income and expenses (Article 161 of the RF BC *). Boo. is an non-profit organization.
The estimate of income and expenses should reflect all income used, received both from the budget and state off-budget funds, and from the implementation entrepreneurial activity, incl. income from the provision of paid services, other income received from the use of state or municipal property assigned to B.U. on the right of operational management, and other activities.
When decreasing authorized bodies state power in the prescribed manner of the funds of the relevant budget allocated for the purpose of financing contracts concluded by B.U., such an institution and the other party to such an agreement must agree on new terms, and if necessary, other terms of the agreement. The party to the contract has the right to demand from B. at. only compensation for real damage caused by a change in the terms of the contract.
The status of a budgetary organization has only an organization that simultaneously has the following characteristics:
1. The state authorities of the Russian Federation, subjects of the Russian Federation, as well as local governments must act as founders of the organization. Joint stock companies, cooperatives and other similar economic entities cannot create a budgetary organization.
2. As a goal of creating a budgetary organization in founding documents only functions of a non-commercial nature can be defined. At the same time, this restriction cannot be understood in such a way that a budgetary organization is prohibited from providing paid services and earn their own income.
The bulk budget organizations carries out certain types of paid activities and thus receives the funds necessary for its development. However, making a profit is not and cannot be the goal of a budgetary organization. And all the funds it independently earns should be directed exclusively to the expansion and development of the system of services for the provision of which it was created.
3. A budgetary organization must be financed from the federal budget, the budget of a constituent entity of the Russian Federation, municipal budget or the budget of the state off-budget fund.
This feature has the following feature: in itself, receiving funding from the budget does not yet mean that this organization is budget. Budgetary funds are allocated not only to budgetary organizations, but also to commercial structures. This is carried out in numerous forms, ranging from the purchase of various goods for state or municipal purposes and ending with the provision of financial support in the form of grants, subventions, subsidies, etc.
4. The basis of financial planning of a budgetary organization is an estimate of income and expenses. Before the beginning fiscal year the budgetary organization necessarily draws up this document, after the end of the reporting period, a balance sheet for the execution of the estimate is necessarily drawn up.
It should be noted that only a combination of all the listed features together in relation to one structure gives a budgetary organization, each of the named features does not in itself mean that we are dealing with a budgetary organization.
Types of budget organizations.
Budget organizations can be classified according to a number of criteria.
Depending on the functions they perform (ie, by type of activity), budgetary organizations can be subdivided in accordance with the functional classification of budget expenditures.
On this basis, it is possible to single out budget organizations that implement the functions of the state and, accordingly, receive funding according to the sections of the budget classification:
public administration and local self-government, which, in particular, includes the Committee of the Russian Federation on financial monitoring, the Committee of the Russian Federation on military-technical cooperation with foreign states, federal Service Russian Federation for Financial Recovery and Bankruptcy, Accounts Chamber of the Russian Federation, Ministry of Finance of the Russian Federation;
the judiciary, including the Constitutional Court, the Supreme Court, courts of general jurisdiction, the Supreme Arbitration Court;
international activities, embassies and representative offices abroad, etc.
Depending on the source of funding, budgetary organizations can be divided into the following groups:
funded from the federal budget;
financed at the expense of the budgets of the constituent entities of the Russian Federation;
funded from local budgets.
According to the sources of formation of funds, budgetary organizations can be divided into two groups:
* budget organizations that provide paid services to individuals and legal entities and, accordingly, have their own sources of funds;
* budgetary organizations that do not provide paid services to individuals and legal entities and, accordingly, do not have own sources funds.
The place of finance of budgetary organizations in the financial system of the Russian Federation.
