First Deputy Prime Minister Igor Shuvalov gave instructions (resolution dated March 3, 2018 No. ISH-P13-1173) in pursuance of the President's instructions following the meeting of the State Council on increasing the investment attractiveness of regions on December 27, 2017 (list of instructions dated February 22, 2018 No. Pr-321GS), namely:

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Justice of Russia (A.V. Konovalov), the Minister of the Russian Federation M.A. Abyzov to submit proposals on amendments to the legislation of the Russian Federation, state power) of the constituent entity of the Russian Federation within the framework of the implementation of the Decree of the President of the Russian Federation of July 2, 2005 No. 773 with the powers to assess the impact of the activities of territorial bodies of federal executive bodies authorized to exercise federal state control (supervision) on the state of the investment climate in the constituent entity of the Russian Federation, and also the submission of an annual report by this official to the Government of the Russian Federation.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Construction of Russia (M.A.Menyu), the Ministry of Energy of Russia (A.V. Novak), Rosreestr (V.V. an electronic form for submitting applications and documents required for the implementation of state cadastral registration and (or) state registration of rights, obtaining a construction permit, connection (technological connection) of capital construction facilities to engineering systems of electricity, gas, heat, water supply and sanitation, coordination of documents in the field of urban planning activities with the state authorities of the Russian Federation and local self-government bodies.

Ministry of Construction of Russia(M.A. Menu), the Ministry of Economic Development of Russia (M.S. Oreshkin), the Ministry of Energy of Russia (A.V. Novak), the FAS Russia (I.Yu. tariff rates and the size of payment for connection (technological connection) of capital construction objects to the networks of engineering and technical support.

Submit to the Government of the Russian Federation a draft federal law providing for the establishment of standardized rates and amounts of fees for connecting (technical connection) of capital construction facilities to engineering and technical support networks.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Telecom and Mass Communications of the Russian Federation (N.A. Nikiforov) to ensure the introduction of amendments to the legislation of the Russian Federation, providing for the expansion of the list of information, the exchange of which is carried out through interdepartmental information interaction in the provision of state and municipal services.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Telecom and Mass Communications of the Russian Federation (N.A. Nikiforov), the Ministry of Justice of Russia (A.V. Konovalov), Rosreestr (V.V. Abramchenko) to ensure the introduction of amendments to the legislation of the Russian Federation, providing for the establishment of responsibility of public authorities constituent entities of the Russian Federation and local authorities for violation of the procedure and deadlines for submitting documents (information) in the order of interdepartmental information interaction, including when maintaining the Unified State Register of Real Estate.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Justice of Russia (A.V. Konovalov) to ensure that the legislation of the Russian
Federation of amendments providing for the establishment of administrative responsibility for employees of multifunctional centers for the provision of state and municipal services for violation of the procedure and terms for the transfer of documents in the framework of interaction with bodies providing public services and bodies providing municipal services.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Finance of Russia (A.G. Siluanov), the Ministry of Transport of Russia (M.Yu. Sokolov), the Ministry of Construction of Russia (M.A.Menu), the Ministry of Energy of Russia (A.V. Novak) with the participation of JSC “UK RDIF” to ensure the implementation of pilot projects for the development of infrastructure, including the construction and repair of highways, with the attraction of private capital within the framework of a new mechanism - “infrastructure mortgage”, which stimulates the use of best practices to improve the quality of work and reduce their cost.

To the Ministry of Finance of Russia(A.G. Siluanov), the Ministry of Economic Development of Russia (M.S. Oreshkin) to submit proposals aimed at creating a system for assessing the effectiveness of tax benefits and other preferences provided in order to facilitate the implementation of investment projects, as well as to establish the responsibility of the recipient of these benefits and preferences for failure to comply with the deadlines for the implementation of the investment project.

Ministry of Economic DevelopmentOf Russia(M.S. Oreshkin), JSC Russian Export Center (P.M. Fradkov), JSC SME Corporation (A.A. Braverman), together with the executive authorities of the constituent entities of the Russian Federation, to develop measures to support small and medium-sized businesses in order to enter foreign markets, including the domestic market of the Eurasian Economic Union, and ensure the implementation of such measures.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Construction of Russia (M.A.Menyu), the Ministry of Energy of Russia (A.V. Novaku), Rosreestr (V.V. Abramchenko), the Agency for Strategic Initiatives (ASI) (S.V. Chupsheva) ensure the updating of target models to simplify business procedures and increase the investment attractiveness of the constituent entities of the Russian Federation, as well as guidelines for the implementation of these target models in the constituent entities of the Russian Federation, taking into account the practice of their implementation in the Russian Federation and the best world practices.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Finance of Russia (A.G. Siluanov), the Ministry of Construction of Russia (M.A. Menu), the Ministry of Energy of Russia (A.V. Novak), the Agency for Strategic Initiatives (ASI) (S.V. Chupsheva ) in order to combine the efforts of the business community, federal executive bodies and executive bodies of the constituent entities of the Russian Federation to improve the investment climate, submit proposals for the creation of a monitoring center, identification and elimination of regulatory restrictions, as well as for the determination of a coordinating body under the Government of the Russian Federation.

Ministry of Economic Development of Russia(M. S. Oreshkin), the Ministry of Labor of Russia (M. A. Topilin), the Ministry of Education and Science of Russia (O. Yu. Vasilyeva), the Agency for Strategic Initiatives (ASI) (S. V. Chupsheva), RANEPA (V. A. Mau) organize training, including distance learning, for civil servants and municipal employees best practices in the field of improving the investment climate.

Ministry of Education and Science of Russia(O.Yu. Vasilyeva), the Agency for Strategic Initiatives (ASI) (S.V. Chupsheva), RANEPA (V.A.Mau) ensure the implementation of the modernization program educational organizations implementing educational programs middle vocational education, in order to eliminate the shortage of skilled workers.

Deadline - until August 14, 2018 with the submission of an interim report on the progress of the execution of the order by April 10, 2018.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Minister of the Russian Federation M.A. Abyzov, together with the General Prosecutor's Office of the Russian Federation, to consider the issue of the compulsory video recording when the bodies of state and municipal control (supervision) conduct inspections in relation to persons engaged in entrepreneurial activities.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Finance of Russia (A.G. Siluanov), together with leading business associations and the Commissioner under the President of the Russian Federation for the protection of the rights of entrepreneurs, to consider the issue of taking additional measures aimed at identifying and suppressing illegal business activities.

Approved
by order of the Government
Russian Federation
dated July 7, 2016 N ISH-P13-4065

1. General Provisions

1.1. In pursuance of the Decree of the President of the Russian Federation of May 7, 2012 N 596 "On long-term state policy" (hereinafter - Decree N 596) and the instruction of the President of the Russian Federation of February 22, 2016 N Pr-348, it is necessary to ensure the development and implementation of joint stock companies with state participation in which the Russian Federation owns more than 50% of shares, non-core asset divestment programs.

1.2. These Guidelines:

1.2.1. define the concept of profile / non-core assets, the main goals and principles of alienation of non-core assets;

1.2.2. establish the procedure for identifying and methods of disposal of non-core assets;

1.2.3. regulate the algorithm for approval of the Non-core Assets Alienation Program and the Register of Non-Core Assets;

1.2.4. establish the procedure for organizing the sale of non-core assets.

2. Basic terms and definitions

2.1. Company - for the purposes of these Guidelines, the term "Company" means a joint-stock company with state participation, in which the Russian Federation owns more than 50% of shares, as well as other persons in the specified cases.

2.2. Company assets - fixed and current assets of a legal entity, including cash, tangible assets, intangible assets, financial investments, etc.
________________
approved by:

2.3. The scope of analysis includes non-current assets of the Company, as well as assets transferred to trust management or rights to which are certified by shares of mutual investment funds.
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Section I "Non-current assets" of the Chart of accounts of accounting of financial and economic activities of organizations, with the exception of credit, approved by order of the Ministry of Finance of Russia dated 31.10.2000 N 94n.


For Companies operating in the financial sector of the economy, the following subsections of Section 6 "Funds and property" of Chapter A "Balance accounts" also fall into the scope of analysis:
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In accordance with the Accounting Regulations approved by the Ministry of Finance of Russia (with the exception of credit institutions), as well as in accordance with the Regulations on the Rules of Accounting in Credit Institutions Located in the Russian Federation, approved by the Bank of Russia dated July 16, 2012 N 385-P:

http://www.minfin.ru/ru/accounting/accounting/legislation/positions/

http://www.cbr.ru/analytics/bux/faq/385-p.pdf


- "Property" (excluding accounts for accounting for reserves for possible losses, lease obligations, inventories (except for non-current inventories) and for accounting for disposal and sale;

- "Deferred tax liabilities and deferred tax assets" (excluding the account for accounting for a deferred tax liability) ".

2.4. The development strategy of the Company (hereinafter referred to as the Strategy) is an internal document of the Company containing clearly formulated and measurable strategic goals for the development of the organization (including the network of subsidiaries and dependent companies), information on its current position in the industry, target financial business model and strategic initiatives facing organization for a period of at least 5 years.
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2.5. Long-term development program of the Company (hereinafter - DPR) is an internal document of the Company, which is derived from the Strategy of a state-owned company and is a program document of the organization, containing lists of means and specific measures that ensure the achievement of the strategic development goals of the organization, determined by the Strategy of its development, by the set deadlines, indicating the volume and sources of their financing, including the values ​​of indicators of the current and expected results of the organization, its subsidiaries and dependent organizations, branches for a period of 3 to 5 years.
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Recommendations for the development of a Strategy and a long-term development program are given in the letter of the Federal Property Management Agency dated April 29, 2014 N OD-11/18576 "On the development of key strategic documents in state-owned companies" http://rosim.ru/documents/223803, directives to representatives of the interests of the Russian Federation in councils directors (supervisory boards) of the Companies for the development of long-term development programs were sent to joint-stock companies by letters of the Federal Property Management Agency dated 15.08.2014 N PF-11/35222, dated 19.08.2014 N OD-11/35744 and dated 19.08.2014 N 11/35746.

2.6. Core assets - assets owned by a legal entity by right of ownership, necessary for the implementation of the main type of activity or meeting the following conditions: an appropriate asset is necessary for the implementation of a long-term development program, approved by the Strategy and meets the criteria for profile in accordance with this Methodology.

2.7. Non-core assets - assets owned by a legal entity by right of ownership, not participating in the implementation by a legal entity of the main type of activity and not complying with the conditions under clause 2.5 of this Methodology, including shares (stakes) in business companies, regardless of the main type of activity of such companies, in if a legal entity owns a package (share) in the authorized capital that is less than 50% of the authorized capital.

2.8. Due to the fact that the Strategy / DPR does not contain lists or references to individual assets in full, but reflects measures that ensure the achievement of the strategic development goals of the Company in a certain area of ​​activity, when considering assets taking into account their functional purpose (by type of activity), it is recommended combine assets into asset complexes - management accounting units.

A management accounting unit (hereinafter referred to as E2U) is both a separate asset and a minimum set of assets capable (including potentially) of independently generating cash inflows. Thus, each asset, as an accounting object, is linked to the Strategy / DPR by means of E2U.
________________
Corresponds to the concept of a Cash Generating Unit (CGU) according to IFRS:

http://www.minfin.ru/ru/accounting/mej_standart_fo/

2.9. The E2U register is a list of all E2Us of the Company, which is formed and maintained on an ongoing basis by the management of the Company.

2.10. The entire set of core and non-core assets of a vertically integrated structure is determined by the assets of the parent company and the legal entities controlled by it.
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In accordance with the International Financial Reporting Standard (IFRS) 10 "Consolidated Financial Statements", put into effect for use in the Russian Federation by order of the Ministry of Finance of Russia dated July 18, 2012 N 106n, as well as by the instructions of the Bank of Russia dated January 16, 2013 N 2964-U " On the submission and publication by credit institutions of annual financial statements compiled in accordance with International Financial Reporting Standards "and the Regulations on Consolidated Statements approved by the Bank of Russia dated July 30, 2002 N 191-P:

http://www.minfin.ru/common/img/uploaded/library/no_date/2013/Prilozhenie_N_4_-_RU_GVT_IFRS_10_May_2011.pdf

http://www.cbr.ru/analytics/bux/msfo/2964-u.pdf

2.11. The program for the disposal of non-core assets of the Company is an internal document of the Company that reflects the main approaches, principles and a mechanism for identifying and selling non-core assets.

2.12. The register of non-core assets of the Company is a list of all non-core assets of the Company.

2.13. The action plan for the sale of non-core assets is an internal document of the Company, which includes a list of non-core assets planned for sale in the reporting year, methods of its implementation with a quarterly breakdown, as well as the economic justification for alienation.

3. Goals, objectives and principles for the implementation of non-core assets

3.1. The main goals of the sale of non-core assets

3.1.1. These Guidelines have been developed to provide methodological and consulting support to Companies in identifying and selling non-core assets.

3.1.2. The main objectives of the sale of non-core assets of the Company are:

- optimization of the composition and structure of assets;

- increasing the efficiency of using assets;

- reduction of financial costs associated with the maintenance and servicing of non-core assets;

- attraction of additional sources of financing;

- increasing competitiveness and investment attractiveness;

- increasing capitalization.

3.2. The main tasks for the Company in the framework of non-core assets management:

3.2.1. Analysis of all assets and identification of non-core assets.

3.2.2. Development of the Program for the disposal of non-core assets.

3.2.3. Formation of the Register of non-core assets.

3.2.4. Determination of non-core assets to be disposed of.

3.2.5. Preparation of an Action Plan for the sale of non-core assets.

3.2.6. Carrying out activities for the sale of non-core assets.

3.2.7. Submission of information on the implementation of the Non-Core Assets Disposal Program through personal account Society (hereinafter - LC JSC) on the Interdepartmental Portal for State Property Management (hereinafter - MB Portal).

3.4. * Key principles for Companies in the sale of non-core assets:
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- transparency - openness and availability of information on the methods and approaches used to identify non-core assets from the entire set of assets;

- consistency - the analysis of assets to identify non-core assets should be performed on a regular basis with a certain frequency;

- transparency - ensuring open and public procedures for the sale of non-core assets, including the use of methods available to potential buyers to disclose information on the sale of non-core assets;

- efficiency - the choice of the way of selling each non-core asset should be based on the calculation of the economic effect from the sale in the appropriate way;

- income maximization - the sale of non-core assets should be of a reimbursable nature, other things being equal;

- minimization of costs - reduction of costs for the maintenance of illiquid assets;

- protection of the economic interests of the Company when disposing of assets - timely disposal of assets, prevention of loss of asset value, protection of the rights and interests of the Company in front of co-owners of assets and third parties.

4. Procedure for identifying non-core assets

The process of identifying non-core assets from the composition of all assets of the Company begins with an analysis of assets, which is carried out in 3 stages:

I. Preparatory stage.

At this stage, the management of the Company carries out:

1) Inventory of all available assets.

During the inventory, the actual presence of assets is revealed, which is compared with the data of the accounting registers.

2) Consolidation of assets into E2U (if necessary) and formation of the E2U Register in relation to all assets of the Company.

When forming the E2U Register, it is recommended to combine all the assets of the Company into asset complexes - E2U, since the Company's Development Strategy / DPR does not contain lists or references to individual assets in full, but reflects measures that ensure the achievement of the strategic development goals of the Company in a certain area of ​​activity.

The E2U Register must include assets, the ownership / use rights to which belong to the Company.

3) Classification E2U.

When forming E2U, it is necessary to be guided by the classifier of non-current assets (Appendix 1, Classifier 1) and the general classification of E2U (Appendix 1, Classifier 2).

4) Maintaining the E2U Register.

The management of the Company must ensure the constant maintenance of the E2U Register. Subsequently, each asset accepted on the balance sheet of the Company must be entered into the Register of E2U and assigned to the management accounting for a previously defined (newly created) E2U no later than the last business day of the quarter following the quarter in which the asset was accepted on the balance sheet of the Company.

II. The main stage (the stage of determining the profile of E2U).

The main stage (the stage of determining the profile of the E2U) involves the management of the Company taking measures to determine the profile of the E2U in terms of using the asset in the implementation of the main activity by the Company or influencing the achievement of the goals and objectives of the Company defined in the Strategy / DPR.

At this stage, each E2U (separate asset / complex of assets) is studied from the point of view of the use of E2U in the implementation of the main activity by the Company or influence on the achievement of goals and objectives defined in the Strategy / DPR, taking into account various factors specified in Table 1.

If E2U (separate asset / complex of assets) is used in the implementation of the main activity, it refers to core assets.

If E2U (a separate asset / complex of assets) is not used in the implementation of the main type of activity, but at the same time has an impact on the achievement of the goals and objectives defined in the Strategy / DPR, its assignment to the profile is carried out according to the algorithm for determining the profile / non-profile given below.

Table 1. Classifier

Table 1

		Target answers to determine the profile E2U	Specific weights assigned for coincidence with the target answer to determine the profile E2U
	An asset that is immovable property is located on the territory owned by the Company and used for the main activity or for the only possible passage / passage to the territory used by the Company for the main activity
	E2U generates more than 5% of revenue for the previous year (yes / no)
	Refers to socially significant facilities (clinic, airport, sanatorium, sports complex, hostel, canteen), the revenue of which is formed by more than 50% due to the provision of services to the employees of the Company (yes / no)
	The presence of concluded contracts or other obligations related to the use of E2U, with a total value of more than 1% of the parent company's revenue or more than 1 billion rubles (yes / no)
	Е2У contains assets, the results of which constitute a state secret or a commercial secret, the disclosure of which will entail losses for the Company (yes / no)
	Е2У ensures prevention of emergencies, informational, economic and financial security of the Company and its controlled legal entities (yes / no)
	It is possible to outsource E2U functions (yes / no)
	E2U is available for use by everyone, not only to persons who are employees of the organization and their relatives (for example: Kindergarten, which is on the balance sheet of the Company, is available for children not only of employees of the Company) (yes / no)
	E2U is subject to transfer to federal ownership, property of the constituent entities of the Russian Federation, property of the municipality in accordance with the requirements of the current legislation of the Russian Federation (yes / no)
	E2U is directly indicated in the Strategy / DPR as the main E2U (yes / no)

The algorithm for determining the profile / non-profile of each E2U is built as follows:

1. It is necessary to determine the degree of influence of the factors presented in Table 1 on each individual E2U included in the E2U Register by choosing the answers (yes - the factor has an impact / no - the factor does not).

2. Based on the results of the analysis of the degree of influence of factors on E2U, it is necessary to compare the resulting result of the answers with the target answers to determine the profile asset, presented in Table 1.

When:

- if the received results of the answers coincide with the target answers, then for each answer a corresponding specific weight is assigned;

- mismatch - "0".

3. The specific weights received for each answer are summed up.

If the total result is:

- 50% or more percent, then E2U - profile;

- less than 50%, then E2U is non-core.

According to the results of the study, E2U, defined as a profile one, is subject to inclusion in the Strategy / DPR before the next amendments to the Strategy / DPR.

III. The stage of determining the profile of the assets included in the E2U.

The main goal at this stage is to search for assets included in the profile E2U, but not corresponding to the goals of E2U, in which they are included. This stage involves determining the feasibility of preserving each of the assets included in the E2U, in respect of which it was decided to retain the ownership of the Company, by determining the degree of influence (significance) of the asset in the E2U (Table 2).

Table 2.

table 2

		Target answers to determine the need to preserve the asset that is part of the profile E2U	The specific weights assigned for coincidence with the target answer to determine the need to preserve the asset that is part of the profile E2U
	The asset is necessary to provide successful work E2U (yes / no)
	An asset is inalienable (an easement, an object of a commercial secret, an object is necessary for the performance of state tasks, mobilization preparation, defense, security, etc.) (yes / no)

Algorithm for determining the feasibility of keeping each asset as part of E2U:

1. Determine the degree of significance of the asset included in the profile E2U, based on the evaluation criteria presented in Table 2, by choosing the answers (yes - the factor has an impact / no - the factor does not).

2. According to the research results, if at least 1 answer coincides with the target answer presented in Table 2, then it is advisable to keep the asset as part of E2U.

If none of the answers coincides with the target answer presented in Table 2, the asset is subject to exclusion from the profile E2U and self-assessment of the profile according to the assessment rules established by this Methodology.

E2U, defined as non-core, is subject to inclusion in the Register of non-core assets in part or in a complex manner.

The results of the analysis of determining the profile of assets should be carried out by the management of the Company on an ongoing basis and submitted with exhaustive justifications for approval by the board of directors (supervisory board), since consideration of the issue of the profile demand for the assets available to the Company belongs to the competence of the board of directors (supervisory board) of the Company in accordance with the Federal by the law of December 26, 1995 N 208-FZ "On Joint Stock Companies", since it is carried out within the framework of the management of the general activities of these economic entities.

The general scheme for making a decision by the Board of Directors (Supervisory Board) of the Company on the preservation / disposal of assets is presented in Appendix 2.

5. Methods of disposal of non-core assets

5.1. Decision-making on the disposal of non-core assets is within the competence of the Board of Directors (Supervisory Board) of the Company. At the same time, in order to make a balanced and objective decision by the Board of Directors (Supervisory Board) of the Company, the management of the Company must submit to the Board of Directors (Supervisory Board) comprehensive justifications confirming the economic feasibility of choosing one or another method of disposing of each non-core asset.

5.2. Sale (disposal) is the transfer by the Company of the rights to a non-core asset to third parties.

The sale (alienation) of a non-core asset involves the following ways of disposing of it:

- sale- Paid alienation of a non-core asset into the ownership of another person in whole or in part, or a share in the ownership of a non-core asset, transfer under a lease agreement with the option to purchase, as well as alienation under an investment agreement (agreement), as a contribution under a simple partnership agreement, or making a non-core an asset as payment for the authorized capital of a legal entity in which the Company is not the only participant, provided that as a result of these transactions, the Company acquires the rights to the asset (assets) that are core to the Company;

- donation (donation)- gratuitous alienation of a non-core asset into the ownership of the Russian Federation, constituent entities of the Russian Federation, municipalities, if the transfer of such an asset ensures the implementation of the powers of the state authorities of the Russian Federation, state authorities of the constituent entities of the Russian Federation or local government bodies;

- liquidation- dismantling, write-off, destruction, etc. a non-core asset, including with the possibility of subsequent sale of individual components in cases where the property is unsuitable for further use for its intended purpose due to complete or partial loss of consumer properties, including physical or moral deterioration, or has been retired from possession, use and disposal due to destruction or destruction, including against the will of the owner, as well as due to the impossibility of establishing his whereabouts.

5.4. * On a quarterly basis, the management of the Company should report to the Board of Directors (Supervisory Board) of the Company on the progress of the Non-Core Assets Alienation Program in accordance with the information contained in the MV Portal.
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* Numbering corresponds to the original. - Note from the manufacturer of the database.

6. Principles and procedure for organizing the sale of non-core assets

6.1. In order to ensure the competitive nature of the paid alienation of non-core assets, it is recommended to sell them through competitive procedures.

6.2. The procedure for conducting competitive procedures for the sale of non-core assets of the Company is established by the internal documents of the Company, approved by the Board of Directors (Supervisory Board) of the Company.

6.3. The sale of non-core assets through sale should be based on the principles:

- publicity;

- openness;

- transparency;

- competitiveness;

- retribution.

6.4.1. Auction (including in electronic form submission of bids) is a competitive form of sale of non-core assets, in which the main criterion in the competition between the participants during the auction is the price.

The auction, as a rule, should be open in terms of the composition of participants, bids for the price of an asset are announced by them openly during the auction (open form for submitting price bids).

6.4.2. A tender (including in the electronic form for filing applications) is a competitive form of sale of non-core assets, in which the main criterion in the competition between participants during the auction is the offer with the most better conditions for the seller.

The contract of sale and purchase of property includes the procedure for the winner of the competition to fulfill the conditions of the competition. The specified agreement must establish the procedure for confirming the fulfillment of the obligations assumed by the winner of the tender. Changes and additions to the conditions of the competition and the obligations of its winner after the conclusion of the said agreement is not allowed, except for the cases provided for in Article 451 of the Civil Code of the Russian Federation.

Competition conditions may include:

- limiting the change in the purpose of individual objects used for scientific and (or) scientific and technical activities, socio-cultural, public utilities or transport services for the population, and (or) termination of the use of these objects;

- Carrying out repair and other work in relation to objects of social, cultural and communal purposes;

- carrying out works to preserve the cultural heritage object included in the register of cultural heritage objects in the manner established by the Federal Law of June 25, 2002 N 73-FZ "On cultural heritage objects (historical and cultural monuments) of the peoples of the Russian Federation".

The conditions of the competition must have an economic justification, the timing of their fulfillment, the procedure for confirming the fulfillment of such conditions by the winner of the competition. The conditions of the competition are not subject to change.

6.4.3. The sale of non-core assets through a public offering (including in the case of an electronic application form) is a competitive form of sale of non-core assets, in which, during one procedure for such a sale, the price of the initial offer is successively reduced by a "step of decrease" to the cut-off price, and in if any of the participants in the sale by means of a public offer confirms the price of the initial offer or the price of the offer formed at one of the "lowering steps", an auction is held with all participants of the sale by means of a public offer according to the rules of the auction, which provides for an open form for submitting price offers asset.

The right to purchase an asset belongs to the buyer who will offer the highest price for such an asset during the auction.

The price of the initial offer is set not lower than the initial price specified in the information message about the sale at an auction / tender that was declared invalid, and the cut-off price is 50% of the initial price of such an auction / tender.

Sale by means of a public offer is possible if the auction / tender for the sale of a non-core asset is declared invalid due to the absence of bids.

6.4.4. Sale of non-core assets without declaring a price (including with the electronic application form) is a competitive form of sale of non-core assets, in which its initial price is not determined.

Bidders send their proposals on the price of a non-core asset to the address indicated in the information message.

The sale of non-core assets without a price announcement is carried out if the sale of this asset through a public offer did not take place.

In case of receipt of offers from several bidders, the buyer is the person who offered the highest price for the non-core asset.

This method is recommended to be used in exceptional cases of extreme lack of demand for an asset due to its characteristics, remoteness and inaccessibility of the location, the extremely low value of the asset. An alternative to this method of disposing of non-core assets should be considered the transfer of an asset to state or municipal ownership (if such demand is identified), write-off.

In order to optimize time and administrative resources, the decisions of the Company on the conclusion of a transaction for the sale of an asset must provide for the consistent application of sale methods with an indication of the conditions for the sale of an asset without making additional intermediate corporate and managerial decisions.

6.5. In cases where the sale of a non-core asset is recognized as failed more than 3 times due to the absence of bids and provided that the decrease in the initial price (sale price) in comparison with the original price was more than 50%, in accordance with the decision of the Company, it is allowed:

a) transfer of a non-core asset for lease through the auction procedure;

c) involvement of a non-core asset into circulation on investment terms based on the results of trading;

c) * detachment of a non-core asset - the establishment of a new legal entity together with other individuals and / or legal entities or without the participation of such; reorganization in the form of a spin-off, with the transfer of a non-core asset to a new legal entity; reorganization in the form of division with the transfer of a non-core asset to one of the new legal entities; transfer of a non-core asset as payment for the authorized capital (additional shares) of an existing legal entity;
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* Numbering corresponds to the original. - Note from the manufacturer of the database.

d) pledging rights to a non-core asset as security for the obligations of the Company or the obligations of the beneficiaries of the surety of the Company;

e) development of an asset through the implementation of projects on its basis that have a positive economic effect;

f) gratuitous transfer of a non-core asset to the ownership of the Russian Federation, a constituent entity of the Russian Federation or municipal property, if the corresponding property meets the objectives and ensures the activities of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation and local governments.

6.6. When selling a non-core asset (for example, a block of shares in a subsidiary company) with encumbrances, the management of the Company must conclude an agreement with the buyer, the subject of which will be the buyer's obligation to repay the debts on the non-core asset acquired by the Company.

6.7. It is recommended to sell non-core assets at a price not lower than the book (residual) value of the non-core asset.

If the management of the Company considers it expedient to sell a non-core asset at a price lower than the book (residual) value, then the final decision regarding the execution / non-execution of the relevant transaction must be made by the Board of Directors (Supervisory Board) of the Company.

6.8. The method of selling non-core assets is determined by the management of the Company and approved by the Board of Directors (Supervisory Board) of the Company.

6.9. The sale of non-core assets is recommended in accordance with and 448 of the Civil Code of the Russian Federation. When choosing an organizer of an auction (a specialized organization) to entrust him with the functions of finding buyers and organizing the sale of an asset at an auction, it is recommended to be guided by the list of legal entities for organizing, on behalf of the Russian Federation, the sale of privatized federal property and (or) performing the functions of a seller, approved by the order of the Government of the Russian Federation of October 25, 2010 N 1874-r (in the case of intramural auctions), or a list of legal entities for organizing the sale of state and municipal property in electronic form, approved by the order of the Government of the Russian Federation of December 4, 2015 N 2488-r (in the case of electronic bidding).

An agreement with the organizer of the auction may stipulate that the amount of remuneration of the person involved in organizing the sale of non-core assets is not included in the sale price of the property and is payable at the expense of the winner of the auction or the procedure for selling the asset through a public offer, in addition to the price of the property proposed by the winner. The amount of remuneration is determined by an agreement between the owner of a non-core asset and such a person.

6.10. Information support for the sale of non-core assets is carried out at least 30 working days before the day of the planned sale by posting full information about the sale (sale announcement, informational message) on the official website of the Owner Company, as well as a specialized organization (auction organizer) authorized by the owner to sell a non-core asset belonging to him, if such an organization is involved in organizing trading. Information on the sale of non-core assets can be posted on the official website on the Internet to post information on the conduct of trading, determined by the Government of the Russian Federation (http://torgi.gov.ru/).

The placement of an information message about an auction / tender must be carried out on the basis of a decision to sell a non-core asset at an auction or tender during the validity period of the independent appraiser's report. An information message on the holding of an auction or tender must be posted within three months from the date of the decision to sell a non-core asset by the Company.

When publishing information messages about the sale of a non-core asset, it is necessary to indicate, in particular, information about the time, place, method and procedure of sale, information about the alienated property, including information about existing encumbrances (lease agreements and / or other agreements in relation to the non-core asset being sold, the presence of easements, town planning and other restrictions, the status of the object of the Civil Defense and Emergencies, the status of a monument, etc.), on the procedure for determining the person who is entitled to conclude a purchase and sale agreement, as well as information on the price (initial price) of the alienated property.

6.11. The initial price or the selling price of a non-core asset, alienated not at auction, is determined based on the report of an independent appraiser, unless otherwise established by a separate decision of the Board of Directors (Supervisory Board) of the Company in relation to this asset, taking into account the recommendations established by this clause.

An independent market assessment of the value of alienated non-core assets is carried out in the cases provided for by the current legislation, as well as without fail in the following cases:

a) the book value of the alienated property is equal to or exceeds 200 million rubles;

b) the initial auction price or the price of a transaction with property sold not at auction is lower than its book value, provided that the book (residual) value of the non-core asset is 15% higher than the cost of the services of an independent appraiser.

7. Procedure for the development of the Non-core assets alienation program

7.1. The program for the disposal of non-core assets is developed by the management of the Companies in order to consolidate the main conceptual approaches that are guided by the Company in the process of identifying non-core assets, as well as disposing of them.

The program for disposing of non-core assets must be developed by the Companies, which, based on the results of the analysis of assets, have identified non-core assets for sale.

7.2. The structure of the Program for the disposal of non-core assets must necessarily include the following sections:

1. Basic terms and definitions.

This section should disclose the basic concepts used in the Non-core Assets Disposal Program (for example: core assets, non-core assets, ways of selling non-core assets, etc.).

2. Principles for the sale of non-core assets.

3. Procedure for identifying non-core assets.

This section describes in detail: the entire algorithm for identifying non-core assets from the general structure of all assets of the Company; detailed content of the Register of alienation of non-core assets, as well as the procedure for its formation and approval by the management bodies of the Company.

4. Procedure for evaluating non-core assets.

This section should contain information on the procedure for assessing non-core assets.

5. Methods for selling non-core assets.

This section reflects: used methods of alienation of non-core assets; the procedure for making a decision on the choice of a method for disposing of non-core assets; organization of the process of selling non-core assets in one way or another.

6. Information support for the sale of non-core assets.

This section describes: measures aimed at ensuring free access of persons potentially interested in the acquisition of assets that are non-core within the framework of economic activity specific Society.

7. Preparation and submission of reports on the implementation of the Non-core Assets Alienation Program to the Board of Directors (Supervisory Board) and the Company's shareholder.

This section should contain the format, timing and procedure for reporting on the progress of the Program and the Register of disposal of non-core assets.

8. Responsibility of managers and employees of structural divisions.

This section should reflect information on the procedure and methods of bonuses / bonuses for managers and employees of structural divisions responsible for performing work on identifying non-core assets, selling non-core assets, providing timely, high-quality, reliable and complete information on the sale of non-core assets to the shareholder, management bodies and control of the Companies.

7.3. The program for the disposal of non-core assets is subject to mandatory publication on the Company's website no later than 3 business days from the date of approval by the Board of Directors (Supervisory Board) of the Company. In the event that changes are made to the Program for the disposal of non-core assets, the new version of the document must be published on the Company's website no later than 3 working days from the date of approval of the changes by the authorized body of the Company.

8. Procedure for the development of the Register of non-core assets

8.1. The register of non-core assets is formed by the management of the Company based on the results of the analysis of assets, if there are non-core assets.

The register of non-core assets is recommended to be updated and re-approved by the board of directors (supervisory board) of the Company based on the results of the analysis of assets, in the event that the Company identifies new non-core assets and following the completion of the current Program for the disposal of non-core assets.

It is unacceptable not to include in the Register of non-core assets an asset that meets the characteristics of a non-core asset.

8.2. Based on the results of reviewing the list of all non-core assets and determining the method of disposal for each of them, the Board of Directors (Supervisory Board) of the Company approves the Register of Non-Core Assets, which must contain 2 sections:

1. List of non-core assets, in respect of which the Board of Directors (Supervisory Board) of the Company has determined the need for their implementation.

2. The list of non-core assets in respect of which the Board of Directors (Supervisory Board) of the Company has decided to keep them in the Company (if the specified category of non-core assets has been identified by the management of the Company).

Each of the listed sections of the Register of non-core assets of the Company must contain the following information on each non-core asset without fail:

- the name of the non-core asset;

- means of identification of a non-core asset;

- the type of activity to which the non-core asset belongs;

- residual (book) value of the non-core asset as of the last reporting date;

- the planned way of selling / maintaining a non-core asset;

- description, information about documents of title and encumbrances.

8.3. Based on the results of the discovery by the management of the Company of new non-core assets in the general structure of the Company's assets, they should be entered into the Register of non-core assets of the Company, after which the Register shall be subject to re-approval at the next meeting of the Board of Directors (Supervisory Board) of the Company, in accordance with the procedure provided for in section 10 of these Methodological Guidelines. instructions.

8.4. The register of non-core assets is subject to mandatory publication on the Company's website no later than 3 business days from the date of approval by the Board of Directors (Supervisory Board) of the Company. If changes are made to the Register, the new version of the document must be published on the website of the Company no later than 3 business days from the date of approval of the changes by the authorized body of the Company.

8.5. In addition to developing the Register of non-core assets, the Company's management should annually develop an action plan for the sale of non-core assets with quarterly details. This document should contain information with calculated data on the expected economic effect from the sale of non-core assets, possible other benefits and positive influences for the implementation of the Strategy / DPR of the Company from the sale of non-core assets, as well as a matrix of possible risks, with an assessment of the degree of criticality and risk-minimizing factors arising for the Company as a result of the sale of non-core assets. The action plan for the sale of non-core assets with the results of the relevant analysis must be submitted for consideration and approval to the Board of Directors (Supervisory Board) of the Company and posted on the MV Portal on an ongoing basis (in the "Documents" section).

9. Procedure for approval and updating of the Non-core assets alienation program and the Register of non-core assets

9.1. The procedure for approving the Non-Core Assets Alienation Program and the Register of Non-Core Assets is as follows:

1. Drafts of the Program for the disposal of non-core assets and the Register of non-core assets are developed by the management of the Company.

2. Drafts of the Program for the alienation of non-core assets and the Register of non-core assets with the attachment of materials confirming the existence of a balanced and reasonable approach of the Company's management when making decisions on classifying a particular asset as non-core, are preliminarily approved by the Strategy Committee under the Board of Directors (Supervisory Board) of the Company in the event of the existence of such a specialized committee.

If the Company does not have a corresponding specialized committee under the Board of Directors (Supervisory Board) of the Company, the management of the Company shall submit the corresponding draft documents for consideration and approval by the Board of Directors (Supervisory Board) of the Company.

3. Drafts of the Program for the disposal of non-core assets and the Register of non-core assets, preliminarily approved by the Strategy Committee under the Board of Directors (Supervisory Board) of the Company, are submitted for approval to the Board of Directors (Supervisory Board) of the Company.

If the Company does not have non-core assets, the decision on the inappropriateness of the development of the Program for the disposal of non-core assets and the Register of non-core assets must be made by the Board of Directors (Supervisory Board) of the Company. It is unacceptable not to consider the feasibility of developing a Program for the disposal of non-core assets and the Register of non-core assets at a meeting of the Board of Directors (Supervisory Board) of the Company only on the basis of the position of the Company's management that there are no non-core assets.

9.2. Updating the Program for the disposal of non-core assets is required in the event of a change or the appearance of another core activity in the Company.

Updating the Register of non-core assets is required if the management of the Company identifies new non-core assets.

The procedure for updating the Non-Core Assets Alienation Program and the Register of Non-Core Assets is as follows:

1. The management of the Company forms a draft of the Program for the disposal of non-core assets / Register of non-core assets in a new version, as well as prepares materials justifying the need to update the current version of the Program for the disposal of non-core assets / Register of non-core assets.

2. The draft Program for the disposal of non-core assets / Register of non-core assets with the attachment of materials confirming the existence of a reasonable approach of the Company's management when making a decision to update the relevant document is submitted for approval to the Board of Directors (Supervisory Board) of the Company.

3. The Board of Directors (Supervisory Board) of the Company, having considered the submitted draft Program for the disposal of non-core assets / Register of non-core assets with the attached justifications, must make an appropriate decision.

10. Final provisions

10.1. The parent company should extend the provisions of these Guidelines to its subsidiaries.

10.3. The coordination and monitoring of the sale of non-core assets is carried out by the Federal Property Management Agency through the MV Portal.

10.4. In order to disclose information on the progress of the sale of non-core assets by the Companies, as well as to organize effective monitoring of the implementation of the Programs for the disposal of non-core assets of the Companies by all participants in corporate relations (shareholder, management and control bodies), the management of the Company must ensure:

- Quarterly, by the 8th day of the month following the reporting quarter, placement of complete, relevant and reliable information on the progress of alienation of non-core assets in the LC AO on the MV Portal.

Information from controlled legal entities is sent to parent companies. The parent companies post the combined information to the LC AO on the MV Portal.
________________
https://mvpt.rosim.ru. The work of the Company on the MV Portal is carried out in accordance with the order of the Federal Property Management Agency of February 28, 2011 N 53 "On the approval of the regulations for the work of users of the interdepartmental portal for the management of state property."


- Based on the results of the corporate year, the submission of relevant information on the sale of non-core assets in the annual report of the Company in accordance with the requirements of the Resolution of the Government of the Russian Federation of December 31, 2010 N 1214 "On improving the management procedure for open joint-stock companies whose shares are in federal ownership and federal unitary enterprises ".

Appendix N 1

1. Classifier of non-current assets

1110 "Intangible assets"

1120 "Results of research and development"

1130 "Intangible exploration assets"
________________
They are used in the classifier to control the financial statements of the Company.

1140 "Tangible search assets" *
________________

1150 "Property, plant and equipment"

1160 "Profitable investments in material assets"

1170 "Financial investments"

1180 "Deferred tax assets" *
________________
* No footnote provided. - Note from the manufacturer of the database.

1190 "Other non-current assets" *
________________
* No footnote provided. - Note from the manufacturer of the database.

2. Classifier 2: classifier of management accounting units

01 "Production (service) complex"

02 "Real estate (land, buildings, premises, structures)"

03 "Real estate (land plots, buildings, premises, structures), leased"

04 "Land plots"

05 "Linear structures"

06 "Other real estate objects"

07 "Securities, controlled legal entity "

08 "Rights and other intangible assets"

09 "Other E2U"

Appendix N 2

Electronic text of the document
prepared by JSC "Kodeks" and verified by:
mailing file

Methodological recommendations for compiling registers of expenditure obligations of the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period of 2020 and 2021 Share on social networks

Date of publication: 22.06.2018

Date of change: 22.06.2018

Attached file: docx, 62.13 kB

19 Guidelines for compiling registers of expenditure obligations of the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period 2020 and 2021 General provisions These Guidelines for compiling registers of expenditure obligations of the main administrators of federal budget funds (budgets state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period 2020 and 2021 (hereinafter referred to as the Methodological Recommendations) prepared in accordance with the Rules for drafting the federal budget and draft budgets of state extra-budgetary funds? of the Russian Federation for the next financial year and planning period, approved by the Government decree? of the Russian Federation of March 24, 2018 No. 326, and paragraph 49 of the schedule for the preparation and consideration in 2018 of draft federal laws, documents and materials developed in the preparation of the draft federal budget and draft budgets of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 2020 and 2021, brought by the order of the Government? of the Russian Federation dated 03.28.2018 No. ISH-P13-1716 (hereinafter - the Schedule), in order to form a register of expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget for 2019 and for the planning period 2020 and 2021 (hereinafter referred to as the register of expenditure obligations of the federal budget) and budgets of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 2020 and 2021 (hereinafter - the register of expenditure obligations of the funds' budgets) (hereinafter, when jointly referred to - the register of expenditure obligations). ? Are the registers of expenditure obligations of the main administrators of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period 2020 and 2021 compiled in order to take into account expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget and the budgets of state extra-budgetary funds? of the Russian Federation, and determining the amount of federal budget funds for 2019 and for the planning period 2020 and 2021 and the budgets of state extra-budgetary funds? Russian Federation for 2019 and for the planning period 2020 and 2021, necessary for their implementation. The procedure for drawing up registers of expenditure obligations of the main administrators of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) for 2019 and for the planning period 2020 and 2021? The register of expenditure obligations includes information: a) on legislative and other regulatory legal acts establishing the legal basis for the emergence and (or) acceptance of expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget and the budgets of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 2020 and 2021; b) on the volume of budgetary allocations from the federal budget and budgets of state extra-budgetary funds? of the Russian Federation for the fulfillment of expenditure obligations? of the Russian Federation for 2019 and for the planning period of 2020 and 2021, distributed among the main administrators of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation), sections, subsections, target items and types of budget expenditures. ? The register of expenditure obligations consists of two parts: the register of expenditure obligations, which does not contain information classified as a state secret; the register of expenditure obligations, containing information classified as a state secret. ? The register of expenditure obligations is formed in the state integrated information system of public finance management "Electronic budget" (hereinafter referred to as the information system) in the form of an electronic document and is signed with an enhanced qualified electronic signature of the head of the main manager of the federal budget (the governing body of the state extra-budgetary fund of the Russian Federation) (authorized faces).? is the register of expenditure obligations, containing information related to state secrets, is formed using special software of the information system provided by the Ministry of Finance? Russian Federation. ? is the register of expenditure obligations drawn up in the form approved by the order of the Ministry of Finance? Russian Federation of February 27, 2017 No. 24n "On approval of the form of the register of expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget (budgets of state extra-budgetary funds? of the Russian Federation) ", in thousand rubles to one decimal place, taking into account the following recommendations: 6.1. The heading part of the register of expenditure obligations is not filled in. In the information system, data on the name and code of the main administrator of the federal budget funds (the governing body of the state off-budget fund of the Russian Federation) for the classification of budget expenditures are indicated automatically and are not subject to change. 6.2. In the register of expenditure obligations, information on legislative and other regulatory legal acts that establish the legal grounds for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget and the budgets of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period 2020 and 2021, are reflected in the form of two levels: federal constitutional laws, federal laws, laws? Russian Federation, Presidential Decrees? of the Russian Federation, establishing the legal grounds for the emergence (in terms of public regulatory obligations) and (or) the assumption of expenditure obligations? Russian Federation (hereinafter referred to as the first level legal acts); regulatory legal acts of the Government? of the Russian Federation and (or) a state body? of the Russian Federation, establishing the direction of expenditures according to the target item of classification of budget expenditures (hereinafter referred to as the NLA of the second level) .6.3. Columns 1-19 of the register of expenditure obligations are indicated in the context of sections, subsections and target items of the codes for the classification of budget expenditures: line code (column 1); details and a link to the first-level legal regulation (columns 2-10); details and a link to the second-level legal regulation (columns 11-19); 6.4. In columns 2-10 of the register of expenditure obligations, the type of regulatory legal act, name, date, number, as well as a section (chapter), one or more articles, parts (points), subparagraphs, paragraphs of the first-level regulatory legal act must be indicated. If the regulatory legal act does not contain sections (chapters), articles, parts (items), column 10 of the register of expenditure obligations may not be completed. 6.5. As normative legal acts of the first level in columns 2-10 of the register of expenditure obligations the following are indicated: 6.5.1. In terms of expenditure obligations to ensure the functions of state bodies (governing bodies of state extra-budgetary funds of the Russian Federation); payments for wages of employees of state bodies (governing bodies of state extra-budgetary funds of the Russian Federation); insurance contributions to state extra-budgetary funds? the Russian Federation; procurement of goods, works, services to meet state needs; provision of interbudgetary transfers; implementation of budgetary investments; the provision of subsidies for capital investments; execution of judicial acts; payment of taxes, fees and other payments; the provision of subsidies to budgetary and autonomous institutions, other non-profit organizations - legislative acts regulating legal relations in the field of core activities of the main administrators of federal budget funds (budgets of state extra-budgetary funds? of the Russian Federation) ("sectoral" laws) and defining the authorized executive body (the management body of the state extra-budgetary fund of the Russian Federation), performing the functions of ensuring the implementation public policy and normative legal regulation in the relevant field of activity (if there are such norms in the “sectoral” law). 6.5.2. In terms of expenditure obligations to ensure the functions of federal state organizations of science and education, which are under the jurisdiction of federal executive bodies, carrying out scientific research and educational activities in the sphere of jurisdiction of the relevant federal executive bodies - federal laws providing for the possibility of creation by federal executive bodies of scientific and educational organizations (Federal Law of 23.08.1996 No. 127-FZ "On Science and State Scientific and Technical Policy", Federal Law of 29.12. 2012 No. 273-FZ "On education in the Russian Federation") 6.5.3. In terms of public regulatory obligations stipulated by legislative acts? Russian Federation or Presidential Decrees? Russian Federation - laws and decrees of the President? of the Russian Federation, establishing appropriate public regulatory obligations. In terms of public regulatory obligations stipulated by the regulatory legal acts of the Government? the Russian Federation, as well as other expenditure obligations for social security and payments to the population - legislative acts regulating the provision of social benefits, compensations or other payments to the relevant categories of persons, for example: in terms of social support for citizens with children - Federal Law of 05/19/1995 No. 81-FZ "On state benefits to citizens with children"; in terms of social support for disabled people - Federal Law of 24.11.1995 No. 181-FZ "On social protection of disabled people in? Russian Federation. ”6.5.4. In terms of expenditure obligations related to the implementation of contributions to international organizations, stipulated by international treaties? Russian Federation, - "branch" legislative acts? the Russian Federation, regulating relations in a specific field of activity, or federal laws on the ratification of international treaties if the relevant treaties are subject to ratification. 6.6. It is not allowed to bring legislative acts of a procedural nature or determining legal basis , general approaches and principles of regulation: the legal status of participants in civil turnover (the Civil Code of the Russian Federation); budgetary legal relations (the Budget Code of the Russian Federation), with the exception of provisions establishing the budgetary powers of public authorities; labor relations (Labor Code of the Russian Federation) ; relations for the establishment, introduction and collection of taxes and fees in? Russian Federation (Tax Code of the Russian Federation); activities and general powers of the Government? Russian Federation (Federal Constitutional Law of 17.12.1997 No. 2-FKZ "On the Government of the Russian Federation"); provision of state and municipal needs (Federal Law dated 05.04.2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs"); general procedure for the conclusion, implementation and termination of international treaties? Russian Federation (Federal Law of 15.07.1995 No. 101-FZ "On international treaties of the Russian Federation"); relations related to investment activities carried out in the form of capital investments (Federal Law of 25.02.1999 No. 39-FZ "On investment activities in the "Russian Federation, carried out in the form of capital investments." of the Russian Federation for the corresponding financial year and planning period. In cases where the above acts, along with general provisions, contain separate norms providing for the need for specific expenditures by federal bodies (governing bodies of state extra-budgetary funds of the Russian Federation) and institutions, they may be indicated as a first-level legal regulation (with the obligatory reference to specific sections / chapters, articles, parts / clauses, sub-paragraphs, paragraphs of the said legal regulations). For example, the Labor Code? The Russian Federation can be indicated as a legal regulation of the first level if the provisions of its article 325 are applied, which stipulates the need for payment by federal state bodies and federal state institutions to employees working in organizations located in the regions of the Far North and equivalent localities, and to non-working members of their families the cost of travel and baggage transportation to the place of use of the employee's vacation and back. 6.7. In the event that there are several first-level legal acts stipulating the legal grounds for accepting expenditure obligations, reflected in one code for the classification of budget expenditures, all relevant first-level regulatory legal acts must be indicated in the register of expenditure obligations. For example, in terms of the costs of maintaining special facilities as part of the mobilization training of state authorities, the Federal Law of 26.02.1997 No. 31-FZ “On mobilization training and mobilization in? Russian Federation "and Federal Law of 31.05.1996 No. 61-FZ" On Defense ". 6.8. In columns 11-19 of the register of expenditure obligations, the type of regulatory legal act, name, date, number, as well as a section (chapter, annex), one or more articles, parts (points), subparagraphs, paragraphs of the normative legal act of the second must be indicated. level. If the regulatory legal act does not contain sections (chapters, annexes), articles, parts (items) of column 19 of the register of expenditure obligations, it may not be completed. 6.9. Are regulatory legal acts of the Government indicated as the second level legal acts? of the Russian Federation and (or) a state body? of the Russian Federation, which secured specific directions of financing within the framework of the target item for classifying budget expenditures. These acts should contain provisions that make it possible to establish that the relevant chief administrators of the federal budget (budgets of state extra-budgetary funds of the Russian Federation) are empowered or functions to accept and fulfill specific expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget (budgets of state extra-budgetary funds of the Russian Federation) for the next financial year and for the planning period, with references to the provisions of these regulatory legal acts that establish their powers and (or) determine the powers to implement their expenses in accordance with the established types of activities. At the same time, the powers, functions of the chief administrator of the federal budget funds (budgets of state extra-budgetary funds? of the Russian Federation), established by the specified regulatory legal acts, should not contradict the powers stipulated by the legislative act cited as the first-level regulatory legal act ... In the absence of the specified normative legal acts in the register of expenditure obligations of the federal budget, are the decrees of the Government given? of the Russian Federation, approving the provisions on federal executive bodies performing the functions of developing state policy and legal regulation in a specific field of activity. At the same time, the powers, functions and rights of the chief administrator of the federal budget as a federal executive body in the established sphere of activity, determined by the specified provision, should not contradict the powers stipulated by the legislative act, cited as the first level legal acts. legal acts of the main administrators of federal budget funds, in the cases established by clause 6.12 Methodical recommendations.6.10. In the case when the regulation on the federal executive body was approved by the Decree of the President? of the Russian Federation, it is allowed to bring such a decree as a legal regulation of the first level in addition to the corresponding legislative act. Moreover, in the absence of government regulations? of the Russian Federation and departmental acts of a normative nature defining the specified federal executive body as authorized to fulfill the corresponding expenditure obligation, columns 11-19 of the register of expenditure obligations may not be completed. authorities, as a second-level legal entity in the absence of a government decree? of the Russian Federation, which determines the federal executive body as authorized to fulfill the expenditure obligation. of the Russian Federation and other obligatory payments 2) financial support of expenses for the maintenance of federal executive authorities at the expense of the federal budget. payments for wages, in lawsuits, payment of taxes, contributions to state extra-budgetary funds? of the Russian Federation and other obligatory payments according to the estimates of subordinate state institutions 1) functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive authorities and implementation of the functions assigned to it; provision of subsidies to budgetary and autonomous institutions 1) functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive authorities and implementation of the functions assigned to it; 2) the powers and functions of the founder in relation to subordinate organizations, subsidies to other NPOs, legal entities , individual entrepreneurs, budget investments? functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive bodies and the implementation of the functions assigned to it procurement of goods, works, services to meet public needs; procurement of goods, works, services to meet public needs; additional professional education; organization of additional professional education; contributions to international organizations; international cooperation; 6.11 ... Regarding expenditure obligations related to financial support of the activities of state institutions subordinate to the main administrators of the federal budget, as well as expenditure obligations executed by state institutions as the main administrators of federal budget funds, the register of expenditure obligations of the federal budget may include government regulations ? Russian Federation, approving the statutes of the relevant state institutions. 6.12. With regard to expenditure obligations associated with the implementation of budgetary investments and the provision of subsidies for capital investments in state property? of the Russian Federation, the provision of subsidies to legal entities provided for in paragraph 8 of Article 78 and paragraph 3 of Article 78.3 of the Budget Code? Russian Federation, and budgetary investments provided for by paragraph two of paragraph 1 of Article 80 of the Budget Code? of the Russian Federation (hereinafter referred to as capital expenditures), in the register of expenditure obligations of the federal budget, as the normative legal acts of the second level, are those adopted in the established by the Government? of the Russian Federation in the order of the decision in the form of: Government decrees? Russian Federation (legal acts of the main administrators of federal budget funds) on the implementation of capital investment costs; Government regulations? Russian Federation on the approval of federal target programs providing for capital investment expenditures. 6.13. If there are several normative legal acts that give the main administrators of the federal budget (budgets of state extra-budgetary funds of the Russian Federation) powers or functions to adopt and fulfill specific expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget (budgets of state extra-budgetary funds? of the Russian Federation), then in columns 11-19 of the register of expenditure obligations, all the corresponding regulations of the second level must be indicated. 6.14. It is not allowed to bring the following as an illegal legal act of the second level :? government orders? Russian Federation ;? government regulations? the Russian Federation on the approval of state programs? of the Russian Federation, federal target programs, with the exception of the case provided for in paragraph 6.12 of the Methodological Recommendations, as well as cases when the specified Government decrees? The Russian Federation approves the rules for the provision of subsidies from the federal budget, which determine, among other things, the main administrators of the federal budget funds, authorized to provide these subsidies (in this case, the decrees of the Government of the Russian Federation, approving the rules for the provision of relevant subsidies, can be indicated as the second-level legal regulation) ;? regulatory legal acts of a general methodological nature (for example, the Resolution of the Government of the Russian Federation of 13.09.2010 No. 716 "On the approval of the rules for the formation and implementation of the federal targeted investment program", dated 09.01.2014 No. 13 "On the approval of the Rules for the implementation of capital investments in state property ? of the Russian Federation at the expense of the federal budget ", dated 26.06.2015 No. 640" On the procedure for forming a state assignment for the provision of public services (performance of work) in relation to federal state institutions and financial support for the fulfillment of a state assignment ", etc.).? treaties (including international ones), agreements, government contracts concluded in the exercise of their powers by federal bodies of state power (bodies of state extra-budgetary funds of the Russian Federation) ,? contracts (agreements) concluded by federal government agencies on behalf of? Russian Federation 6.15. Is it allowed to temporarily bring as an NLA of the second level draft normative legal (legal) acts providing for the emergence (adoption) of new expenditure obligations? Russian Federation in the planned period. In this case, column 11 of the register of expenditure obligations indicates the type of regulatory legal (legal) act being developed and - in brackets - the word "project", column 12 contains the name of the draft regulatory legal (legal) act, column 13 indicates the expected date of adoption of the regulatory legal (legal) act, column 14 shall indicate dashes "---". After the approval of the normative legal (legal) act, information about the second-level regulatory legal act is subject to clarification by sending it to the Ministry of Finance? of the Russian Federation proposals for changing (supplementing) the elements of the directory within 5 working days from the date of approval of the corresponding normative legal (legal) act. 6.16. Columns 2 and 11 of the register of expenditure obligations are filled out on the basis of the reference book "Types normative documents "Administered by the Ministry of Finance? Russian Federation 6.17. If the normative legal (legal) act contains information constituting a state secret, in the corresponding columns 3, 5, 12 and 14 of the register of expenditure obligations, which does not contain information classified as a state secret, the word "secret" is indicated (in columns 5, 14 it is allowed to indicate the number of the normative legal (legal) act), while columns 6-10, 15-19 are not filled in. If the normative legal (legal) act is marked "for official use" in the register of expenditure to state secrets: columns 5, 14 indicate the number of the normative legal (legal) act with the word "ДСП" (in the format "№ XXX ДСП"); columns 3, 12 indicate the name of the regulatory legal (legal) act. At the same time, in order to limit the disclosure of basic information (the amount of funding, the purpose of spending funds, the object of financing, the main manager of funds, making expenses, etc.), it is allowed to shorten the name of the act. the corresponding normative legal (legal) acts are indicated in full, while it is allowed not to fill in columns 6-10 and 15-19.6.18. For the target item of classification of budget expenditures, corresponding to a public regulatory obligation? of the Russian Federation, columns 11-19 of the register of expenditure obligations indicate the details of a regulatory legal act establishing a public regulatory obligation, and the numbers of its sections (chapters), articles, parts (items), subparagraphs, paragraphs corresponding to the legal basis for the occurrence of this public regulatory obligation, specified in the directory “List of Public Regulatory Obligations? Russian Federation ”, which is administered by the Ministry of Finance? Russian Federation. 6.19. The absence in the register of expenditure obligations of data on regulatory legal acts of the first and (or) second levels on a specific expenditure obligation indicates insufficient justification of the legality of the implementation of these expenses at the expense of the federal budget (budgets of state extra-budgetary funds of the Russian Federation) (except for cases in relation to regulatory legal acts of the second level provided in paragraph 6.20 of the Methodological Recommendations). In this regard, the main administrators of the federal budget (budgets of state extra-budgetary funds? Russian Federation), it is necessary to take timely measures to introduce the required changes in legislative and other normative legal (legal) acts, which are subject to further reflection in the register of expenditure obligations as legal grounds for their occurrence (adoption). 6.20. In the event that the regulatory legal act of the first level, given in the register of expenditure obligations, establishes a specific expenditure obligation of a public authority (a governing body of a state extra-budgetary fund of the Russian Federation), that is, contains a norm of direct action (not requiring additional legal regulation by bylaws), in accordance with of which budgetary allocations for the fulfillment of the expenditure obligation must be provided for the specific chief administrator of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation), columns 11-19 of the register of expenditure obligations may not be filled out (NLA of the second level may not be given). This provision applies only to expenditure commitments of continuous action (the performance of which is not limited to a certain period of time). For example, legislative acts and decrees of the President? Russian Federation, establishing public regulatory obligations. 6.21. In columns 20-32 of the register of expenditure obligations are indicated in the context of expenditure obligations? of the Russian Federation, executed in 2019 and the planning period of 2020 and 2021: the code of the main administrator of the federal budget funds (the governing body of the state extra-budgetary fund of the Russian Federation) for the classification of budget expenditures (column 20); code of the section for the classification of budget expenditures (column 21) ; code of the subsection for the classification of budget expenditures (column 22); code and name of the program (non-program) direction of the target item for the classification of budget expenditures (columns 23 and 24); code and name of the subprogram of the target item for the classification of budget expenditures (columns 25 and 26); code and name of the main activity of the target item for the classification of budget expenditures (columns 27 and 28); code and name of the direction of expenditures of the target item for the classification of budget expenditures (columns 29 and 30); code and name of the type of expenses for the classification of budget expenditures (columns 31 and 32) with details to the subgroup and an expense type element. 6.22. Columns 20-32 of the register of expenditure obligations are filled in automatically in the information system. In columns 33-35 of the register of expenditure obligations: is it indicated in the context of expenditure obligations? of the Russian Federation, executed in 2019 and the planning period 2020 and 2021, the amount of budget allocations for the fulfillment of the expenditure obligation, respectively, in the next financial year, the first and second years of the planning period; the distribution of budget allocations for the next 2019 year and for the planning period 2020 and 2021 years according to the budget expenditure classification code, information about which is given in columns 20-32 of the register of expenditure obligations. Columns 33-35 of the register of expenditure obligations in the information system are filled in automatically based on the results of filling in the corresponding justifications for budget allocations according to the budget expenditure classification code, information about which is given in columns 20-32 of the register of expenditure obligations. Column 20 of the line "Total by chapter code" of the register of expenditure obligations contains the code of the main administrator of the federal budget funds (the governing body of the state non-budgetary fund of the Russian Federation). 6.25. Columns 33-35 of the line "Total by chapter code" of the register of expenditure obligations are filled in in the information system automatically as the sum of values ​​for all codes of the budget classification of expenses of the corresponding column of the register of expenditure obligations. Are the volumes of budgetary allocations for 2019 and the planning period of 2020 and 2021 formed based on the results of filling out the justifications for budgetary allocations for the corresponding period, the procedure for compiling which is determined by orders of the Ministry of Finance? of the Russian Federation dated December 31, 2016 No. 261n "On the Procedure for the Formation and Submission by the Chief Administrators of the Federal Budget of the Substantiation of Budgetary Appropriations" (taking into account the changes introduced by the order of the Ministry of Finance of the Russian Federation No. 142n dated June 21, 2018) and No. 257n dated December 28, 2017 About the Procedure for the formation and submission of budgetary funds of state extra-budgetary funds by the main managers? of the Russian Federation (the main administrators of the sources of financing the budget deficit of the state extra-budgetary funds of the Russian Federation) justification of budget allocations for expenditures (sources of financing the deficit) of the budgets of state extra-budgetary funds? Russian Federation ". Are classifiers, registers and reference books maintained by the Ministry of Finance used to form a register of expenditure obligations? Russian Federation. Changes (additions) to individual elements of classifiers, registers and reference books are carried out on the basis of applications generated by the main administrators of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) and sent to the Ministry of Finance? Russian Federation in the manner specified in Section III of the Methodological Recommendations. ? Are the registers of expenditure commitments of the main administrators of the federal budget funds for 2019 and for the planning period 2020 and 2021 to be sent to the Ministry of Finance? of the Russian Federation at the same time as being sent to the Ministry of Finance? of the Russian Federation of proposals on the distribution of the basic budgetary appropriations allocated for the implementation of state programs and non-program activities in accordance with paragraph 65 of the Schedule, according to the classification codes of budget expenditures. ? a register of expenditure obligations of the main administrators of budgetary funds of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period 2020 and 2021 to be sent to the Ministry of Labor and Social Protection? of the Russian Federation (in terms of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation) and the Ministry of Health? Russian Federation (in terms of the Federal Compulsory Medical Insurance Fund) in accordance with paragraph 86 of the Schedule. Agreed with the Ministry of Labor and Social Protection? of the Russian Federation (in terms of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation) and the Ministry of Health? of the Russian Federation (in terms of the Federal Mandatory Medical Insurance Fund) registers of expenditure obligations of the main administrators of budgetary funds of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period 2020 and 2021 to be sent to the Ministry of Finance? Russian Federation in accordance with clause 89 of the Schedule. ? Is the register of expenditure obligations containing information classified as state secrets submitted to the Ministry of Finance? of the Russian Federation in the form of a paper document signed by the head of the main manager of the federal budget (the governing body of the state extra-budgetary fund of the Russian Federation) (authorized person), and in electronic form in compliance with the legislation? Russian Federation on the protection of state secrets. Ministry of Finance? The Russian Federation checks and accepts the register of expenditure obligations in accordance with paragraphs 16 and 17 of the Rules for maintaining the register of expenditure obligations? of the Russian Federation, approved by a government decree? Russian Federation from 07. 07.2014 No. 621. When checking the register of expenditure obligations, the Ministry of Finance? The Russian Federation checks: filling in all the fields of the register of expenditure obligations; reflection in the register of expenditure obligations of information on federal constitutional laws, federal laws, laws? Russian Federation, Presidential Decrees? of the Russian Federation, establishing the legal grounds for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations? of the Russian Federation, in accordance with the recommendations given in paragraph 6 of the Methodological Recommendations; correctness of reflection in the register of expenditure obligations of information on regulatory legal (legal) acts of the Government? of the Russian Federation and (or) a state body? of the Russian Federation, establishing the direction of expenditures according to the target item of classification of budget expenditures; correspondence of the volumes of budgetary allocations given in the register of expenditure obligations of the federal budget, the maximum basic volumes of budgetary allocations of the federal budget for 2019 and for the planning period of 2020 and 2021 for the implementation of state programs? of the Russian Federation (areas of activity not included in the state programs of the Russian Federation), according to the main manager of the federal budget funds, the calculation of which has been brought in accordance with paragraph 48 of the Schedule (taking into account the redistribution of budget allocations in accordance with the procedure established by the Methodological Guidelines for the distribution of budgetary allocations of the federal budget for 2019 and for the planning period of 2020 and 2021 according to the codes for the classification of budget expenditures). Adjusted by the results of the consideration by the Government Commission on budgetary projections for the next financial year and the planning period of uncoordinated issues on the calculation of the basic budgetary allocations for 2019 and for the planning period 2020 and 2021 and (or) their distribution and on the distribution of additional budgetary allocations from the federal budget for 2019 year and for the planning period 2020 and 2021, are the registers of expenditure obligations of the main administrators of federal budget funds subject to sending to the Ministry of Finance? Russian Federation within 3 working days after the adoption of these decisions. The procedure for changing (supplementing) directories, registers and classifiers used in compiling registers of expenditure obligations Change (supplementing) directories, registers and classifiers used in compiling registers of expenditure obligations is carried out by the Ministry of Finance? of the Russian Federation on the basis of proposals for changing (supplementing) directories, registers and classifiers used in compiling registers of expenditure obligations and justifying budget allocations (hereinafter - proposals for changing (supplementing) directories, registers and classifiers). Proposals for changing (supplementing) directories, registers and classifiers are formed by the main administrators of federal budget funds (budgets of state extra-budgetary funds? Foundation of the Russian Federation) (authorized person). Proposals for changes (additions) to directories, registers and classifiers that do not contain information related to state secrets are sent to the Ministry of Finance? of the Russian Federation in the form of an electronic document certified by a strengthened qualified electronic signature of the head of the main manager of the federal budget (the governing body of the state extra-budgetary fund of the Russian Federation) (authorized person) in the information system. Proposals for changing (supplementing) directories, registers and classifiers containing information classified as state secrets are sent to the department of the Ministry of Finance? of the Russian Federation, supervising the relevant expenses, in the form of a paper document drawn up on the letterhead of the organization, signed by the head of the main manager of the federal budget funds? (an authorized person) in the manner prescribed by law. Ministry of Finance? The Russian Federation shall consider proposals for changing (supplementing) directories, registers and classifiers in the information system within a period not exceeding three working days from the date of their receipt. With a positive result of consideration of the proposal for changing (supplementing) directories, registers and classifiers, the Ministry of Finance? The Russian Federation carries out changes (additions) to directories, registers and classifiers. With a negative result of consideration of the proposal to change (supplement) directories, registers and classifiers, the Ministry of Finance? The Russian Federation draws up a corresponding resolution indicating the reasons for the rejection. ? Are the results of consideration of proposals for changing (supplementing) directories, registers and classifiers containing information classified as state secrets sent by the Ministry of Finance? of the Russian Federation in the form of a paper document in the manner prescribed by law. Directories, registers and classifiers used in special software of the information system, containing information classified as state secrets, taking into account those approved by the Ministry of Finance? of the Russian Federation, amendments (additions) are communicated to the main administrators of the federal budget funds in accordance with the established procedure. To change (supplement) directories, registers and classifiers, five types of proposals are used: a proposal to add a new code for the classification of budget expenditures (Appendix No. 1 to the Methodological Recommendations); a proposal to change (add / delete) directories of directions of expenditures and target items of expenditure classification of budget expenditures (Appendix No. 2-3 to the Methodological Recommendations); a proposal to change (supplement) the elements of the guide (Appendix No. 4 to the Methodological Recommendations); a proposal to change (add / delete) the directories of the main activities and subprograms of the state program? Russian Federation (Appendix No. 5-6 to the Methodological Recommendations), a proposal for editing the NLA code for the classification of budget expenditures (Appendix No. 7 to the Methodological Recommendations). Proposals for changes (additions, deletions) of directories, registers and classifiers are formed in the information system, taking into account the following recommendations: 22.1. Proposals for changes (additions, deletions) of directories, registers and classifiers contain the following sections: "Information about the proposal", "Information about the proposal", "Proposal", "Normative legal acts" and "Files" .22.2. ? The section "Information about the proposal" contains information about the name of the main manager of funds of the corresponding budget, last name, first name, patronymic, structural unit and position, contact phone number, address Email the representative of the main manager of the funds of the corresponding budget, forming the proposal, and are filled in automatically, based on the information provided by the main manager of the funds of the corresponding budget when registering users of the information system. 22.3. ? Does the Proposal Information section contain information on the type of proposal, budget cycle, stage of the budget cycle, department of the Ministry of Finance? of the Russian Federation supervising expenditures, the type of budget, and are filled in by the main manager of the funds of the corresponding budget by selecting information from the appropriate directories. ? The section "Information about the proposal" contains a summary of the proposal for changing (addition, deletion) of directories, registers, classifiers and is filled in by the main manager of the funds of the corresponding budget in manual mode. 22.4. ? Section "Offer" contains information about? changes to the information on budget classification codes? of the Russian Federation and is filled in by the main manager of the funds of the corresponding budget based on the reference books of the budget classification? Russian Federation: "Directions of expenditures", "Target items", "Main activities", "Subprograms", "? Section / Subsection ”,“ Type of expenses ”, the formation and maintenance of which is carried out by the Ministry of Finance? Russian Federation, or by entering information about the code and name of the element of the budget classification? Russian Federation in manual mode. 22.5. ? The section "Normative legal acts" contains information about normative legal (legal) acts that are the basis for changes (additions, deletions) of directories, registers and classifiers and is filled in by the main manager of the funds of the corresponding budget on the basis of the reference book "Normative legal acts", the formation and maintenance of which carried out by the Ministry of Finance? Russian Federation, or by entering information manually. 22.6. In the "Files" section, the main manager of the funds of the corresponding budget attaches files containing materials substantiating the proposal for changing (addition, deletion) of reference books, registers and classifiers. Information support when working in the information system by the Ministry of Finance? The Russian Federation is provided with technical support for the main managers of the corresponding budget by calling the support service 8 800 250-12-17 or by sending an application in the section "Technical support / Appeals to technical support" of the information system. ? The user's guide for the formation of proposals for changing (supplementing) reference books, registers and classifiers in the information system for the main managers of funds of the corresponding budget is placed in the subsection "Frequently asked questions" of the section "Technical support" of the information system: Proposals for amendments to the reference data / Documents and reference books / Proposal for amendments to the NSI, as well as on the official website of the Ministry of Finance? Russian Federation in the information and telecommunications network "Internet" in the section: Information systems of the Ministry of Finance? Russia / Subsystem of budget planning of GIIS "Electronic budget".

Methodological recommendations for compiling registers of expenditure obligations of the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period of 2020 and 2021

I.General Provisions

1. These Methodological Recommendations for the preparation of registers of expenditure obligations of the main administrators of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period 2020 and 2021 (hereinafter referred to as the Methodological Recommendations) have been prepared in accordance with the Rules for drawing up a draft federal budget and draft budgets of state extra-budgetary funds of the Russian Federation for the next financial year and the planning period approved by Decree of the Government of the Russian Federation dated March 24, 2018 No. 326, and paragraph 49 of the schedule for the preparation and consideration in 2018 of draft federal laws, documents and materials developed in the preparation of a draft federal budget and draft budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period of 2020 and 2021, brought by the order of the Government of the Russian Federation dated 28.03.2018 No. ISH-P13-1716 (hereinafter - the Schedule), for compilation of the register of expenditure obligations of the Russian Federation to be fulfilled at the expense of budgetary appropriations of the federal budget for 2019 and for the planning period 2020 and 2021 (hereinafter referred to as the register of expenditure obligations of the federal budget) and budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period 2020 and 2021 (hereinafter - the register of expenditure obligations of the funds' budgets) (hereinafter, when jointly referred to - the register of expenditure obligations).

2. Registers of expenditure obligations of the main administrators of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) for 2019 and for the planning period 2020 and 2021 are compiled in order to take into account the expenditure obligations of the Russian Federation to be fulfilled at the expense of budgetary allocations of the federal budget and budgets of state extra-budgetary funds Of the Russian Federation, and determining the amount of federal budget funds for 2019 and for the planning period 2020 and 2021 and the budgets of the state extra-budgetary funds of the Russian Federation for 2019 and for the planning period 2020 and 2021, necessary for their implementation.

II.The procedure for compiling registers of expenditure obligations of the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation)
for 2019 and for the planning period 2020 and 2021

3. The register of expenditure obligations includes information:

a) on legislative and other normative legal acts establishing the legal grounds for the emergence and (or) acceptance of expenditure obligations of the Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget and budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period 2020 and 2021 years;

b) on the volume of budgetary allocations of the federal budget and budgets of state extra-budgetary funds of the Russian Federation for the fulfillment of expenditure obligations of the Russian Federation for 2019 and for the planning period 2020 and 2021, distributed among the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation), sections , subsections, target items and types of budget expenditures.

4. The register of expenditure obligations consists of two parts:

register of expenditure obligations, which does not contain information attributed to
to state secrets;

a register of expenditure obligations containing information attributed to
to state secrets.

5. The register of expenditure obligations is formed in the state integrated information system of public finance management "Electronic budget" (hereinafter referred to as the information system) in the form of an electronic document and signed with an enhanced qualified electronic signature of the head of the chief administrator of federal budget funds (governing body of the state extra-budgetary fund of the Russian Federation) ( authorized person).

The register of expenditure obligations, containing information related to state secrets, is formed using special software of the information system provided by the Ministry of Finance of the Russian Federation.

6. The register of expenditure obligations is compiled in the form approved by order of the Ministry of Finance of the Russian Federation dated February 27, 2017 No. 24n "On approval of the form of the register of expenditure obligations of the Russian Federation subject to fulfillment at the expense of budgetary appropriations of the federal budget (budgets of state extra-budgetary funds of the Russian Federation)", in thousand rubles to one decimal place, taking into account the following recommendations:

6.1. The heading part of the register of expenditure obligations is not filled in.

In the information system, data on the name and code of the main manager of the federal budget funds (the governing body of the state off-budget fund of the Russian Federation) according to the classification of budget expenditures are indicated automatically and are not subject to change.

6.2. In the register of expenditure obligations, information on legislative and other regulatory legal acts that establish legal grounds for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations of the Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget and budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period 2020 and 2021, are reflected in the form of two levels:

federal constitutional laws, federal laws, laws of the Russian Federation, Decrees of the President of the Russian Federation, establishing the legal grounds for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations of the Russian Federation (hereinafter referred to as the NLA of the first level);

normative legal acts of the Government of the Russian Federation and (or) the state body of the Russian Federation, establishing the direction of expenditures according to the target item of classification of budget expenditures (hereinafter referred to as the second level normative legal acts).

6.3. Columns 1-19 of the register of expenditure obligations are indicated in the context of sections, subsections and target items of codes for classifying budget expenditures:

line code (column 1);

6.4. In columns 2-10 of the register of expenditure obligations, the type of regulatory legal act, name, date, number, as well as a section (chapter), one or more articles, parts (points), subparagraphs, paragraphs of the first-level regulatory legal act must be indicated.

If the regulatory legal act does not contain sections (chapters), articles, parts (items), column 10 of the register of expenditure obligations may not be filled out.

6.5. As the normative legal acts of the first level in columns 2-10 of the register of expenditure obligations, the following are indicated:

6.5.1. In terms of expenditure obligations to ensure the functions of state bodies (governing bodies of state extra-budgetary funds of the Russian Federation); payments for wages of employees of state bodies (governing bodies of state extra-budgetary funds of the Russian Federation); insurance contributions to state off-budget funds of the Russian Federation; procurement of goods, works, services to meet state needs; provision of interbudgetary transfers; implementation of budgetary investments; the provision of subsidies for capital investments; execution of judicial acts; payment of taxes, fees and other payments; the provision of subsidies to budgetary and autonomous institutions, other non-profit organizations - legislative acts regulating legal relations in the field of specialized activities of the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) ("sectoral" laws) and determining the authorized executive body (governing body Foundation of the Russian Federation), performing the functions of ensuring the implementation of state policy and legal regulation in the relevant field of activity (if there are such norms in the "industry" law).

6.5.2. In terms of expenditure obligations to ensure the functions of federal state organizations of science and education, which are under the jurisdiction of federal executive bodies, carrying out research and educational activities in the sphere of jurisdiction of the relevant federal executive bodies, federal laws provide organizations (Federal Law of 23.08.1996 No. 127-FZ "On Science and State Scientific and Technical Policy", Federal Law of 29.12.2012 No. 273-FZ "On Education in the Russian Federation").

6.5.3. In terms of public regulatory obligations stipulated by legislative acts of the Russian Federation or Decrees of the President of the Russian Federation - laws and Decrees of the President of the Russian Federation establishing the corresponding public regulatory obligations.

Regarding public regulatory obligations stipulated by regulatory legal acts of the Government of the Russian Federation, as well as other expenditure obligations for social security and making payments to the population - legislative acts governing the provision of social benefits, compensations or other payments to the relevant categories of persons, for example:

in terms of social support for citizens with children - Federal Law of 19.05.1995 No. 81-FZ "On State Benefits to Citizens with Children";

in terms of social support for disabled people - Federal Law of November 24, 1995 No. 181-FZ "On social protection of disabled people in the Russian Federation."

6.5.4. In terms of expenditure obligations associated with making contributions to international organizations, stipulated by international treaties of the Russian Federation - “sectoral” legislative acts of the Russian Federation regulating relations in a specific field of activity, or federal laws on the ratification of international treaties if the relevant treaties are subject to ratification ...

6.6. It is not allowed to bring legislative acts that are of a procedural nature or determine the legal framework, general approaches and principles of regulation as the first level legal acts:

the legal status of participants in civil transactions (Civil Code of the Russian Federation);

budgetary legal relations (Budget Code of the Russian Federation), with the exception of provisions establishing the budgetary powers of government bodies;

labor relations (Labor Code of the Russian Federation);

relations on the establishment, introduction and collection of taxes and fees in the Russian Federation (Tax Code of the Russian Federation);

activities and general powers of the Government of the Russian Federation (Federal Constitutional Law of December 17, 1997 No. 2-FKZ
"On the Government of the Russian Federation");

ensuring state and municipal needs (Federal Law dated 05.04.2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs");

the general procedure for the conclusion, implementation and termination of international treaties of the Russian Federation (Federal Law of 15.07.1995 No. 101-FZ "On international treaties of the Russian Federation");

relations associated with investment activities carried out in the form of capital investments (Federal Law of February 25, 1999 No. 39-FZ "On investment activities in the Russian Federation, carried out in the form of capital investments").

Also, it is not allowed to bring as the first level legal regulation federal laws on the federal budget and budgets of state extra-budgetary funds of the Russian Federation for the corresponding financial year and planning period.

In cases where the above acts, along with general provisions, contain separate norms providing for the need for specific expenditures by federal bodies (governing bodies of state extra-budgetary funds of the Russian Federation) and institutions, they can be indicated as the first level legal regulations (with the obligatory reference to specific sections / chapters, articles, parts / clauses, subclauses, paragraphs of the specified NLA). For example, the Labor Code of the Russian Federation may be indicated as a first-level legal regulation if the provisions of its article 325 are applied, which stipulates the necessity of payment by federal state bodies and federal state institutions to employees working in organizations located in the regions of the Far North and equivalent areas, and to non-working members of their families the cost of travel and baggage to the place of use of the employee's vacation and back.

6.7. In the event that there are several first-level legal acts stipulating the legal grounds for accepting expenditure obligations, reflected in one code for the classification of budget expenditures, all relevant first-level regulatory legal acts must be indicated in the register of expenditure obligations. For example, in terms of the costs of maintaining special facilities as part of the mobilization training of state authorities, the Federal Law of 02.26.1997 No. 31-FZ "On mobilization training and mobilization in the Russian Federation" and the Federal Law of 05.31. 1996 No. 61-FZ "On Defense".

6.8. In columns 11-19 of the register of expenditure obligations, the type of regulatory legal act, name, date, number, as well as a section (chapter, annex), one or more articles, parts (points), subparagraphs, paragraphs of the normative legal act of the second must be indicated. level.

If the regulatory legal act does not contain sections (chapters, annexes), articles, parts (items) of column 19 of the register of expenditure obligations, it may not be completed.

6.9. The normative legal acts of the Government of the Russian Federation and (or) the state body of the Russian Federation, which secure specific directions of financing within the framework of the target item of classification of budget expenditures, are indicated as the normative legal acts of the second level. These acts should contain provisions that make it possible to establish that the corresponding chief administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) are endowed with powers or functions to adopt and fulfill specific expenditure obligations of the Russian Federation, subject to execution at the expense of budgetary allocations from the federal budget (budgets of state extra-budgetary funds). funds of the Russian Federation) for the next financial year and for the planning period, with references to the provisions of these regulatory legal acts that establish their powers and (or) determine the powers to carry out expenses by them in accordance with the established types of activities.

At the same time, the powers and functions of the main manager of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) established by the specified regulatory legal acts should not contradict the powers stipulated by the legislative act, cited as the first level regulatory legal acts.

In the absence of these normative legal acts, the register of expenditure obligations of the federal budget contains decrees of the Government of the Russian Federation approving the provisions on federal executive bodies exercising the functions of developing state policy and normative legal regulation in a specific area of ​​activity.

At the same time, the powers, functions and rights of the main manager of the federal budget as a federal executive body in the established area of ​​activity, determined by the specified provision, should not contradict the powers stipulated by the legislative act, cited as the first level legal regulation.

In the register of expenditure obligations of the federal budget, it is allowed to bring legal acts of the main administrators of the federal budget funds, in the cases established by clause 6.12 of the Methodological Recommendations.

6.10. In the case when the regulation on the federal executive body is approved by the Decree of the President of the Russian Federation, it is allowed to bring such a decree as a legal regulation of the first level in addition to the corresponding legislative act. At the same time, in the absence of decrees of the Government of the Russian Federation and departmental acts of a normative nature defining the specified federal executive body as authorized to fulfill the corresponding expenditure obligation, columns 11-19 of the register of expenditure obligations may not be completed.

The table below shows typical examples of specifying the norms of an act approving a regulation on a federal executive body as a second-level legal regulation in the absence of a resolution of the Government of the Russian Federation defining the federal executive body as authorized to fulfill an expenditure obligation.

Type of expenses	The norm of the provision on federal executive authorities, which determines:
payments for wages, in lawsuits, payment of taxes, contributions to state extra-budgetary funds of the Russian Federation and other obligatory payments	1) the functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive authorities and the implementation of the functions assigned to it; 2) financial support of expenses for the maintenance of federal executive authorities at the expense of the federal budget.
payments for wages, in lawsuits, payment of taxes, contributions to state extra-budgetary funds of the Russian Federation and other obligatory payments according to estimates of subordinate state institutions	1) the functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive authorities and the implementation of the functions assigned to it; 2) the powers and functions of the founder in relation to subordinate organizations.
granting subsidies to budgetary and autonomous institutions	1) the functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive authorities and the implementation of the functions assigned to it; 2) the powers and functions of the founder in relation to subordinate organizations.
subsidies to other NPOs, legal entities, individual entrepreneurs, budget investments	functions of the main manager and recipient of federal budget funds provided for the maintenance of federal executive authorities and implementation of the functions assigned to it
procurement of goods, works, services to meet state needs	procurement of goods, works, services to meet state needs
additional professional education	organization of additional professional education
contributions to international organizations	the international cooperation

6.11. With regard to expenditure obligations related to financial support for the activities of state institutions subordinate to the main administrators of the federal budget, as well as expenditure obligations performed by state institutions as the main administrators of the federal budget, the register of expenditure obligations of the federal budget may include government regulations Of the Russian Federation, approving the charters of the relevant state institutions.

6.12. With regard to expenditure obligations associated with the implementation of budgetary investments and the provision of subsidies for capital investments in state property of the Russian Federation, the provision of subsidies to legal entities provided for in paragraph 8 of Article 78 and paragraph 3 of Article 78.3 of the Budget Code of the Russian Federation, and budgetary investments provided for in paragraph the second of clause 1 of Article 80 of the Budget Code of the Russian Federation (hereinafter referred to as expenditures on capital investments), in the register of expenditure obligations of the federal budget, decisions made in accordance with the procedures established by the Government of the Russian Federation in the form of:

decrees of the Government of the Russian Federation (legal acts of the main administrators of federal budget funds) on the implementation of capital investment expenditures;

resolutions of the Government of the Russian Federation on the approval of federal target programs providing for capital investment costs.

6.13. If there are several normative legal acts empowering the main administrators of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) with powers or functions to accept and fulfill specific expenditure obligations of the Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget (budgets of state extra-budgetary funds of the Russian Federation) Federation), then in columns 11-19 of the register of expenditure obligations, all relevant regulations of the second level must be indicated.

6.14. It is not allowed to bring as a second level legal entity:

Orders of the Government of the Russian Federation;

Resolutions of the Government of the Russian Federation on the approval of state programs of the Russian Federation, federal target programs, with the exception of the case provided for in clause 6.12 of the Methodological Recommendations, as well as cases when the said resolutions of the Government of the Russian Federation approve the rules for the provision of subsidies from the federal budget, which, among other things, determine the main administrators of funds the federal budget, authorized to provide these subsidies (in this case, the decrees of the Government of the Russian Federation, approving the rules for the provision of the corresponding subsidies, may be indicated as the second-level regulatory legal acts);

Regulatory legal acts of a general methodological nature (for example, Resolution of the Government of the Russian Federation dated 13.09.2010 No. 716 "On approval of the rules for the formation and implementation of the federal targeted investment program", dated 09.01.2014 No. 13 "On approval of the Rules for making capital investments in state property of the Russian Federation at the expense of the federal budget ", dated 26.06.2015 No. 640" On the procedure for forming a state assignment for the provision of public services (performance of work) in relation to federal state institutions and financial support for the fulfillment of a state assignment ", etc.).

Contracts (including international ones), agreements, government contracts concluded in the exercise of their powers by federal bodies of state power (bodies of state extra-budgetary funds of the Russian Federation), contracts (agreements) concluded by federal government institutions on behalf of the Russian Federation.

6.15. Provisions of normative legal (legal) acts providing for the emergence (adoption) of new expenditure obligations of the Russian Federation in the planning period are allowed to be temporarily brought as a second-level legal regulation.

In this case, column 11 of the register of expenditure obligations indicates the type of regulatory legal (legal) act being developed and - in brackets - the word "project", column 12 contains the name of the draft regulatory legal (legal) act, column 13 indicates the expected date of adoption of the regulatory legal (legal) act, column 14 shall indicate dashes "---".

After the approval of the regulatory legal (legal) act, information on the second level regulatory legal act is subject to clarification by sending to the Ministry of Finance of the Russian Federation a proposal to change (supplement) the elements of the directory within 5 working days from the date of approval of the corresponding regulatory legal (legal) act.

6.16. Columns 2 and 11 of the register of expenditure obligations are filled in on the basis of the reference book "Types of regulatory documents", which is maintained by the Ministry of Finance of the Russian Federation.

6.17. If the normative legal (legal) act contains information constituting a state secret, in the corresponding columns 3, 5, 12 and 14 of the register of expenditure obligations, which does not contain information classified as a state secret, the word "secret" is indicated (in columns 5, 14 it is allowed to indicate the number of the normative legal (legal) act), while columns 6-10, 15-19 are not filled out.

If the regulatory legal (legal) act has a stamp “for official use” in the register of expenditure obligations, which does not contain information classified as a state secret:

Columns 5, 14 indicate the number of the normative legal (legal) act with the word "ДСП" (in the format "№ ХХХ ДСП");

columns 3, 12 indicate the name of the normative legal (legal) act. At the same time, in order to limit the disclosure of basic information (the amount of financing, the purpose of spending funds, the object of financing, the main manager of funds, making expenses, etc.), the name of the act may be abbreviated.

In the register of expenditure obligations, containing information classified as a state secret, the details of the relevant regulatory legal (legal) acts are indicated in full, while columns 6-10 and 15-19 may not be filled out.

6.18. For the target item of classification of budget expenditures corresponding to the public regulatory obligation of the Russian Federation, columns 11-19 of the register of expenditure obligations indicate the details of the regulatory legal act establishing the public regulatory obligation, and the numbers of its sections (chapters), articles, parts (items), subparagraphs, paragraphs corresponding to the legal basis for the emergence of this public regulatory obligation specified in the directory "List of Public Regulatory Obligations of the Russian Federation", which is maintained by the Ministry of Finance of the Russian Federation.

6.19. The absence in the register of expenditure obligations of data on regulatory legal acts of the first and (or) second levels for a specific expenditure obligation indicates insufficient justification of the legality of the implementation of these expenses at the expense of the federal budget (budgets of state extra-budgetary funds of the Russian Federation) (except for cases in relation to regulatory legal acts of the second level, given in paragraph 6.20 of the Methodological Recommendations). In this regard, the main managers of the federal budget (budgets of state extra-budgetary funds of the Russian Federation) need to take timely measures to introduce the required changes in legislative and other regulatory legal (legal) acts, which are subject to further reflection in the register of expenditure obligations as legal grounds for their occurrence ( acceptance).

6.20. In the event that the regulatory legal act of the first level, given in the register of expenditure obligations, establishes a specific expenditure obligation of a public authority (governing body of the state extra-budgetary fund of the Russian Federation), that is, contains a norm of direct action (not requiring additional legal regulation by bylaws), in accordance with which budgetary allocations for the fulfillment of the expenditure obligation must be provided for the specific chief administrator of the federal budget funds (budgets of state non-budgetary funds of the Russian Federation), columns 11-19 of the register of expenditure obligations may not be filled out (the second-level regulatory legal acts may not be given). This provision applies only to expenditure commitments of continuous action (the performance of which is not limited to a certain period of time). For example, legislative acts and Decrees of the President of the Russian Federation establishing public regulatory obligations.

6.21. Columns 20-32 of the register of expenditure obligations are indicated in the context of the expenditure obligations of the Russian Federation, fulfilled in 2019 and the planning period of 2020 and 2021:

the code of the main manager of the federal budget (the governing body of the state extra-budgetary fund of the Russian Federation) according to the classification of budget expenditures (column 20);

section code for the classification of budget expenditures (column 21);

the code of the subsection for the classification of budget expenditures (column 22);

the code and name of the program (non-program) direction of the target item for the classification of budget expenditures (columns 23 and 24);

code and name of the subprogram of the target item for the classification of budget expenditures (columns 25 and 26);

the code and name of the main activity of the target item for the classification of budget expenditures (columns 27 and 28);

code and name of the direction of expenditures of the target item of classification of budget expenditures (columns 29 and 30);

code and name of the type of expenses for the classification of budget expenses (columns 31 and 32) with details to the subgroup and element of the type of expenses.

6.22. Columns 20-32 of the register of expenditure obligations are filled in automatically in the information system.

6.23. In columns 33-35 of the register of expenditure obligations:

indicated in the context of the expenditure obligations of the Russian Federation, fulfilled in 2019 and the planning period of 2020 and 2021, the amount of budget allocations for the fulfillment of the expenditure obligation, respectively, in the next financial year, the first and second years of the planning period;

the distribution of budget allocations for the next 2019 and for the planning period of 2020 and 2021 is given according to the budget expenditure classification code, information about which is given in columns 20-32 of the register of expenditure obligations.

Columns 33-35 of the register of expenditure obligations in the information system are filled in automatically based on the results of filling in the corresponding justifications for budget allocations according to the budget expenditure classification code, information about which is given in columns 20-32 of the register of expenditure obligations.

6.24. Column 20 of line "Total by chapter code" of the register of expenditure obligations contains the code of the main administrator of the federal budget funds (the governing body of the state non-budgetary fund of the Russian Federation).

6.25. Columns 33-35 of the line "Total by chapter code" of the register of expenditure obligations are filled in in the information system automatically as the sum of values ​​for all codes of the budget classification of expenses of the corresponding column of the register of expenditure obligations.

7. The volumes of budget allocations for 2019 and the planning period of 2020 and 2021 are formed based on the results of filling out the justifications for budget allocations for the corresponding period, the procedure for which is determined by orders of the Ministry of Finance of the Russian Federation dated December 31, 2016 No. 261n "On the Procedure for the Formation and Submission of Funds federal budget justifications for budget allocations "(taking into account the changes introduced by the order of the Ministry of Finance of the Russian Federation dated June 21, 2018 No. 142n) and dated December 28, 2017 No. 257n" On the Procedure for the formation and submission of budget funds of state extra-budgetary funds of the Russian Federation (chief administrators of sources financing the budget deficit of state extra-budgetary funds of the Russian Federation) justification of budget allocations for expenditures (sources of financing the deficit) of the budgets of state extra-budgetary funds of the Russian Federation ”.

8. To form a register of expenditure obligations, classifiers, registers and reference books are used, which are maintained by the Ministry of Finance of the Russian Federation.

9. Changes (additions) to individual elements of classifiers, registers and reference books are carried out on the basis of applications generated by the main administrators of federal budget funds (budgets of state non-budgetary funds of the Russian Federation) and sent to the Ministry of Finance of the Russian Federation in the manner specified in Section III of the Methodological Recommendations.

10. Registers of expenditure obligations of the main administrators of the federal budget for 2019 and for the planning period of 2020 and 2021 are to be sent to the Ministry of Finance of the Russian Federation simultaneously with the submission of proposals to the Ministry of Finance of the Russian Federation on the distribution of basic budgetary appropriations by codes of classification of budget expenditures allocated for implementation of state programs and non-program activities in accordance with paragraph 65 of the Schedule.

Registers of expenditure obligations of the main administrators of the budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period of 2020 and 2021 are to be sent to the Ministry of Labor and Social Protection of the Russian Federation (in terms of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation) and the Ministry of Health Of the Russian Federation (in terms of the Federal Compulsory Medical Insurance Fund) in accordance with paragraph 86 of the Schedule.

Registers of expenditure obligations of the main administrators of budget funds of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period 2020 and 2021 are to be sent to the Ministry of Finance of the Russian Federation in accordance with paragraph 89 of the Schedule.

11. The register of expenditure obligations, containing information classified as state secrets, is submitted to the Ministry of Finance of the Russian Federation in the form of a paper document signed by the head of the main manager of the federal budget (the governing body of the state non-budgetary fund of the Russian Federation) (authorized person), and in electronic form in compliance with the legislation of the Russian Federation on the protection of state secrets.

12. The Ministry of Finance of the Russian Federation checks and accepts the register of expenditure obligations in accordance with clauses 16 and 17 of the Rules for maintaining the register of expenditure obligations of the Russian Federation, approved by the Government of the Russian Federation dated 07.07.2014 No. 621.

13. When checking the register of expenditure obligations, the Ministry of Finance of the Russian Federation checks:

filling in all the fields of the register of expenditure obligations;

reflection in the register of expenditure obligations of information on federal constitutional laws, federal laws, laws of the Russian Federation, Decrees of the President of the Russian Federation establishing the legal grounds for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations of the Russian Federation, in accordance with the recommendations, given in paragraph 6 of the Methodological Recommendations;

the correctness of the reflection in the register of expenditure obligations of information on the normative legal (legal) acts of the Government of the Russian Federation and (or) the state body of the Russian Federation, establishing the direction of expenditures according to the target item of classification of budget expenditures;

the correspondence of the volumes of budgetary appropriations given in the register of expenditure obligations of the federal budget to the maximum basic volumes of budgetary appropriations of the federal budget for 2019 and for the planning period of 2020 and 2021 for the implementation of state programs of the Russian Federation (areas of activity that are not included in the state programs of the Russian Federation), for the main administrator of the federal budget funds, the calculation of which has been brought in accordance with paragraph 48 of the Schedule (taking into account the redistribution of budget allocations in accordance with the procedure established by the Methodological Guidelines for the distribution of federal budget allocations for 2019 and for the planning period 2020 and 2021 according to classification codes budget expenditures).

14. Adjusted by the results of consideration by the Government Commission on budgetary projections for the next financial year and the planning period of uncoordinated issues on the calculation of basic budgetary allocations for 2019 and for the planning period 2020 and 2021 and (or) their distribution and distribution of additional budgetary allocations from the federal budget for 2019 and for the planning period of 2020 and 2021, registers of expenditure obligations of the main administrators of federal budget funds are to be sent to the Ministry of Finance of the Russian Federation within 3 working days after the adoption of these decisions.

III. The procedure for changing (supplementing) directories, registers and classifiers used in drawing up registers of expenditure obligations

15. Changes (additions) to directories, registers and classifiers used in drawing up registers of expenditure obligations are carried out by the Ministry of Finance of the Russian Federation on the basis of proposals for changing (supplementing) directories, registers and classifiers used in compiling registers of expenditure obligations and justifications of budget allocations (hereinafter - proposals for changing (supplementing) directories, registers and classifiers).

16. Proposals for changes (additions) to directories, registers and classifiers are formed by the main administrators of the federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) in the information system in the form of an electronic document certified by an enhanced qualified electronic signature of the head of the chief administrator of federal budget funds (state governing body). off-budget fund of the Russian Federation) (authorized person).

17. Proposals for changes (additions) to directories, registers and classifiers that do not contain information related to state secrets are sent to the Ministry of Finance of the Russian Federation in the form of an electronic document certified by a strengthened qualified electronic signature of the head of the main manager of federal budget funds (a governing body of state extra-budgetary Foundation of the Russian Federation) (authorized person) in the information system.

18. Proposals for changing (supplementing) directories, registers and classifiers containing information classified as state secrets are sent to the department of the Ministry of Finance of the Russian Federation that oversees the corresponding expenses in the form of a paper document drawn up on an organization's letterhead signed by the head of the main manager of federal funds. budget (by an authorized person) in the manner prescribed by law.

19. The Ministry of Finance of the Russian Federation considers proposals for changing (supplementing) directories, registers and classifiers in the information system within a period not exceeding three working days from the date of their receipt. In case of a positive result of consideration of the proposal for changing (supplementing) directories, registers and classifiers, the Ministry of Finance of the Russian Federation shall change (supplement) directories, registers and classifiers. In case of a negative result of consideration of the proposal for changing (supplementing) directories, registers and classifiers, the Ministry of Finance of the Russian Federation shall form an appropriate resolution indicating the reasons for the rejection.

20. The results of consideration of proposals for changing (supplementing) directories, registers and classifiers containing information classified as state secrets are sent by the Ministry of Finance of the Russian Federation in the form of a paper document in the manner prescribed by law. Directories, registers and classifiers used in special software of the information system containing information classified as state secrets, taking into account the changes (additions) approved by the Ministry of Finance of the Russian Federation, are communicated to the main administrators of federal budget funds in the prescribed manner.

21. To change (supplement) directories, registers and classifiers, five types of sentences are used:

a proposal to add a new code for the classification of budget expenditures (Appendix No. 1 to the Methodological Recommendations);

a proposal to change (add / delete) directories of directions of expenditures and target items of expenditures of the classification of budget expenditures (Appendix No. 2-3 to the Methodological Recommendations);

a proposal to change (supplement) the elements of the reference book (Appendix No. 4 to the Methodological Recommendations);

a proposal to change (add / delete) reference books of the main activities and subprograms of the state program of the Russian Federation (Appendix No. 5-6 to the Methodological Recommendations);

proposal for editing the normative legal acts of the code for the classification of budget expenditures (Appendix No. 7 to the Methodological Recommendations).

22. Proposals for changes (additions, deletions) of directories, registers and classifiers are formed in the information system, taking into account the following recommendations:

22.1. Proposals for changes (additions, deletions) of directories, registers and classifiers contain the following sections: "Information about the proposal", "Information about the proposal", "Proposal", "Normative legal acts" and "Files".

22.2. The section "Information about the proposal" contains information about the name of the main manager of funds of the corresponding budget, surname, first name, patronymic, structural unit and position, contact phone number, e-mail address of the representative of the main manager of funds of the corresponding budget, forming the proposal, and is filled in automatically, based on the information provided by the main manager of the funds of the corresponding budget when registering users of the information system.

22.3. The section "Proposal Information" contains information about the type of proposal, the budget cycle, the stage of the budget cycle, the department of the Ministry of Finance of the Russian Federation in charge of expenditures, the type of budget, and is filled in by the main manager of the corresponding budget funds by selecting information from the appropriate reference books. The section "Information about the proposal" contains a summary of the proposal for changing (addition, deletion) of directories, registers, classifiers and is filled in by the main manager of the funds of the corresponding budget in manual mode.

22.4. The section "Proposal" contains information about the changes made to the information on the codes of the budget classification of the Russian Federation and is filled in by the main manager of the funds of the corresponding budget based on the reference books of the budget classification of the Russian Federation: "Directions of expenditures", "Target items", "Main activities", "Subprograms" , "Section / Subsection", "Type of expenses", the formation and maintenance of which is carried out by the Ministry of Finance of the Russian Federation, or by entering information about the code and name of the element of the budget classification of the Russian Federation in manual mode.

22.5. The section "Normative legal acts" contains information about normative legal (legal) acts that are the basis for changes (additions, deletions) of directories, registers and classifiers and is filled out by the main manager of the funds of the corresponding budget on the basis of the reference book "Normative legal acts", the formation and maintenance of which carried out by the Ministry of Finance of the Russian Federation, or by entering information manually.

22.6. In the "Files" section, the main manager of the funds of the corresponding budget attaches files containing materials substantiating the proposal for changing (addition, deletion) of reference books, registers and classifiers.

IV.Information support when working in the information system

23. The Ministry of Finance of the Russian Federation provides technical support for the main managers of the corresponding budget by calling the support service 8 800 250-12-17 or by sending an application in the section "Technical support / Appeals to technical support" of the information system.

24. The user's guide for the formation of proposals for changing (supplementing) directories, registers and classifiers in the information system for the main managers of funds of the corresponding budget is placed in the subsection "Frequently asked questions" of the section "Technical support" of the information system: Proposals for making changes to the NSI / Documents and reference books / Proposal for amendments to the NSI, as well as on the official website of the Ministry of Finance of the Russian Federation in the information and telecommunications network "Internet" in the section:

22.07.16

Directives were signed to representatives of the interests of the Russian Federation on the boards of directors of companies with state participation, included in the list of Government decree No. 91-r.

The directives oblige to initiate meetings of the boards of directors within 10 days and include in the agenda the issue of purchasing competitive domestic software.

When considering this issue, representatives of the interests of the Russian Federation must vote for the following changes in the procurement procedures of companies: when purchasing software, the requirements indicate the need to submit proposals that provide only such software, information about which is included in the unified register Russian programs for computers and databases. At the same time, there are exceptions for purchases of foreign software in the event that there is no domestic software of the required classes or the domestic software does not meet the customer's requirements. In the case of purchasing foreign software, a justification for the impossibility of observing the restriction on the admission of software from foreign countries must be published.

The directive text is below:

Buy Russian software

with a discount up to
60%

Call

8 800 775 42 82

Ministry of Telecom and Mass Communications of Russia

APPROVED

First Deputy Chairman

Government of the Russian Federation

I. Shuvalov

4972P-P13

DIRECTIVES

representatives of the interests of the Russian Federation to participate in meetings of the boards of directors (supervisory boards) of joint-stock companies with state participation included in a special list approved by the order of the Government of the Russian Federation dated January 23, 2003 No. 91-p

In pursuance of the order of the Government of the Russian Federation No. ISh-P13-1872 dated April 1, 2016, representatives of the interests of the Russian Federation on the boards of directors (supervisory boards) of joint-stock companies with state participation included in a special list approved by the order of the Government of the Russian Federation dated January 23, 2003 . № 91-r, in the authorized capital of which the participation of the Russian Federation exceeds 50% (hereinafter - JSC), are obliged to initiate meetings of the boards of directors (supervisory boards) of the JSC within 10 days from the date of receipt of these directives with the inclusion of the issue in the agenda "On the procurement of domestic competitive software required for the activities of the joint-stock company."

When considering this issue on the agenda of a meeting of the board of directors (supervisory board) of a JSC, representatives of the interests of the Russian Federation are obliged to vote "for" the adoption of decisions that ensure:

1. Amendments to the Provision on procurement procedures carried out for the needs of JSC, providing for the following:

1.1. In the requirements for the subject of procurement and other local legal acts approved in the implementation of all types of procurement in relation to programs for electronic computers and databases, implemented regardless of the type of contract on a tangible medium and (or) in electronic form via communication channels, as well as rights use of such software, including temporary, indicate the need to submit proposals providing only for such software, information about which is included in the unified register of Russian programs for electronic computers and databases, created in accordance with Article 12.1 of the Federal Law of July 27, 2006 . № 149-ФЗ "On information, information technologies and information protection" (hereinafter - the register), except for the following cases:

a) the registry does not contain information about software corresponding to the same class of software as the software planned for purchase;

b) software, information about which is included in the register and which corresponds to the same class of software as the software planned for purchase, is not competitive (in terms of its functional, technical and (or) operational characteristics does not correspond to the requirements set by the customer for the planned for the purchase of software).

1.2. With respect to each purchase to which the above exceptions are applied, publish on the official website of the JSC in the section on procurement activities information about such a purchase, justifying the impossibility of observing the restriction on the admission of software originating from foreign countries, no later than 7 calendar days from the date of publication of information on procurement on the official website of the JSC or specialized sites on the Internet used by the JSC for procurement ("tender sites").

2. Implementation of the stated approach in subsidiaries, in the authorized capital of which the total share of direct and (or) indirect participation of JSCs exceeds 50%.