Methodological recommendations for compiling registers of expenditure obligations of the main managers 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 in in social networks

Publication date: 22.06.2018

Date of change: 22.06.2018

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19 Methodological recommendations for compiling registers of expenditure obligations of the main managers of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) for 2019 and for the planning period of 2020 and 2021 General provisions These Methodological recommendations for compiling registers of expenditure obligations of main managers of federal budget funds (budgets state extra-budgetary funds? Russian Federation) for 2019 and for the planning period 2020 and 2021 (hereinafter referred to as the Methodological Recommendations) are prepared in accordance with the Rules for drawing up the draft federal budget and draft budgets of state extra-budgetary funds? of the Russian Federation for the next financial year and planning period, approved by Government resolution? 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 during the preparation of the draft federal budget and draft budgets of state extra-budgetary funds? Russian Federation for 2019 and for the planning period of 2020 and 2021, brought by instructions from the Government? Russian Federation dated March 28, 2018 No. ISH-P13-1716 (hereinafter referred to as the Schedule), in order to create 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 of 2020 and 2021 (hereinafter referred to as the register of expenditure obligations of 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 (hereinafter referred to as the register of expenditure obligations of fund budgets) (hereinafter referred to collectively as the register of expenditure obligations). ? Are the registers of expenditure obligations of the main managers 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 compiled for the purpose of accounting for expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget and the budgets of state extra-budgetary funds? Russian Federation, and determining the volume of federal budget funds for 2019 and for the planning period of 2020 and 2021 and the budgets of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 2020 and 2021, necessary for their implementation. The procedure for compiling registers of expenditure obligations of the main managers of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) for 2019 and for the planning period of 2020 and 2021? The registry of expenditure obligations includes information: a) on legislative and other regulatory legal acts establishing legal basis for the occurrence and (or) acceptance of expenditure obligations? of the Russian Federation, subject to execution at the expense of budgetary allocations of 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) about the volume of budgetary allocations of the federal budget and the budgets of state extra-budgetary funds? Russian Federation to fulfill expenditure obligations? of the Russian Federation for 2019 and for the planning period of 2020 and 2021, distributed according to the main managers of federal budget funds (budgets of state extra-budgetary funds? 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 registry of expenditure obligations is formed in the state integrated information system for public finance management “Electronic Budget” (hereinafter referred to as the information system) in the form electronic document and signed by a strengthened qualified electronic signature the head of the main manager of federal budget funds (the management body of the state extra-budgetary fund of the Russian Federation) (authorized person).? a registry of expenditure obligations containing information related to state secrets is formed using a special software information system provided by the Ministry of Finance? Russian Federation. ? is the registry of expenditure obligations drawn up in a form approved by order of the Ministry of Finance? Russian Federation dated February 27, 2017 No. 24n “On approval of the form of the register of expenditure obligations? Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget (budgets of state extra-budgetary funds? Russian Federation)", in thousands of rubles to one decimal place, taking into account the following recommendations: 6.1. The header part of the register of expenditure obligations is not completed. In the information system, data on the name and code of the main manager of federal budget funds (the management body of the state extra-budgetary fund? 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 about legislative and other regulatory legal acts that establish the legal basis for the occurrence (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 the budgets of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 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 basis for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations? Russian Federation (hereinafter referred to as the first level legal acts); regulatory legal acts of the Government? Russian Federation and (or) government agency? of the Russian Federation, establishing the direction of expenditures according to the target item of the classification of budget expenditures (hereinafter referred to as the second-level normative acts).6.3. In columns 1-19 of the register of expenditure obligations, the following are indicated in the context of sections, subsections and target items of budget expenditure classification codes: line code (column 1); details and reference to legal acts of the first level (columns 2-10); details and reference to legal acts of the second level (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 section (chapter), one or more articles, parts (clauses), subparagraphs, paragraphs of the first level legal acts must be indicated accordingly. If the regulatory legal act does not contain sections (chapters), articles, parts (clauses), column 10 of the register of expenditure obligations may not be filled out. 6.5. As first-level legal acts 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 (bodies managing state extra-budgetary funds? the Russian Federation); payments for wages of employees of government bodies (management bodies of state extra-budgetary funds? Russian Federation); insurance contributions to state extra-budgetary funds? Russian Federation; procurement of goods, works, services to meet government needs; provision of interbudgetary transfers; implementation of budget investments; providing subsidies for capital investments; execution of judicial acts; payment of taxes, fees and other payments; 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 managers of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) (“sectoral” laws) and defining the authorized executive body (government body of the state extra-budgetary fund of the Russian Federation), carrying out functions to ensure the implementation of state policy and 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 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 providing for the possibility of creation by federal executive bodies of scientific and educational organizations(Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy”, Federal Law of December 29, 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 Presidential Decrees? Russian Federation, establishing relevant public regulatory obligations. In terms of 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 payments to the population - legislative acts regulating the provision of social benefits, compensation or other payments to the relevant categories of persons, for example: in terms of social support for citizens with children - Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children”; in terms of social support for people with disabilities - Federal Law of November 24, 1995 No. 181-FZ “On social protection of people with disabilities in? Russian Federation.”6.5.4. In terms of expenditure obligations related to making contributions to international organizations stipulated by international treaties? 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 include as legal acts of the first level legislative acts that are procedural in nature or define the legal basis, general approaches and principles of regulation: 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 public authorities; labor relations ( Labor Code? Russian Federation); relations for the establishment, introduction and collection of taxes and fees in? Russian Federation ( tax code? Russian Federation); activities and general powers of the Government? Russian Federation (Federal Constitutional Law of December 17, 1997 No. 2-FKZ “On the Government of the Russian Federation”); provision of state and municipal needs (Federal Law dated April 5, 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 concluding, implementing and terminating international agreements? Russian Federation (Federal Law dated July 15, 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 dated 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 federal laws on the federal budget and the budgets of state extra-budgetary funds as legal acts of the first level? Russian Federation for the corresponding financial year and planning period. In cases where the above acts, along with general provisions , contain separate rules providing for the need for specific expenditures by federal bodies (managing bodies of state extra-budgetary funds? Russian Federation) and institutions, they can be indicated as first-level legal acts (with mandatory reference to specific sections/chapters, articles, parts/clauses , subparagraphs, paragraphs of the specified legal acts). For example, the Labor Code? of the Russian Federation may be listed as a first-level legal regulation if the provisions of its Article 325 are applied, which provides for the need for payment by federal government bodies and federal government agencies to employees working in organizations located in the Far North and equivalent areas, and non-working members of their families the cost of travel and baggage transportation to the place where the employee’s vacation is used and back.6.7. If there are several first-level legal acts that provide legal grounds for accepting expenditure obligations, reflected according to one code for the classification of budget expenditures, all corresponding first-level legal acts must be indicated in the register of expenditure obligations. For example, with regard to the costs of maintaining special facilities within the framework of mobilization preparation of public authorities, the Federal Law of February 26, 1997 No. 31-FZ “On mobilization preparation and mobilization in? Russian Federation" and Federal Law of May 31, 1996 No. 61-FZ "On Defense". 6.8. In columns 11-19 of the register of expenditure obligations, the type of normative legal act, name, date, number, as well as section (chapter, appendix), one or more articles, parts (clauses), subclauses, paragraphs of the normative legal act of the second must be indicated. level. If the regulatory legal act does not contain sections (chapters, appendices), articles, parts (items), column 19 of the register of expenditure obligations may not be filled out.6.9. Are regulatory legal acts of the Government indicated as second-level legal acts? Russian Federation and (or) government agency? of the Russian Federation, which establish specific areas of financing within the target item of the classification of budget expenditures. These acts should contain provisions that make it possible to establish that the relevant main managers of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) are vested with the 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? Russian Federation) for the next financial year and for the planning period, with references to the provisions of these regulatory legal acts establishing their powers and (or) defining the powers to implement their expenses in accordance with established types of activities. At the same time, the powers and functions of the main manager of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation), established by these regulatory legal acts, must not contradict the powers stipulated by the legislative act cited as the first level legal acts . In the absence of the specified regulatory legal acts, are government decrees cited in the register of expenditure obligations of the federal budget? of the Russian Federation, approving provisions on federal executive authorities that carry out 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 main manager of federal budget funds as a federal executive body in the established field of activity are determined the specified provision must not contradict the powers stipulated by the legislative act listed as the first level legal acts. In the register of expenditure obligations of the federal budget, it is allowed to include legal acts of the main managers of federal budget funds in the cases established by paragraph 6.12 of the Methodological Recommendations. 6.10. In the case when the regulations on the federal executive body are approved by a Presidential Decree? Russian Federation, it is allowed to bring such a decree as a first-level legal act in addition to the corresponding legislative act. Moreover, in the absence of government regulations? Russian Federation and departmental acts of a regulatory 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 filled in. The table below shows typical examples of indicating the norms of the act approving the regulation on the federal executive body authorities, as a second-level regulatory legal act in the absence of a Government resolution? of the Russian Federation, which designates the federal executive body as authorized to fulfill the expenditure obligation. Table Type of expenses Norm of the regulations on the federal executive authority, which determines: payments for wages, for lawsuits, payment of taxes, contributions to state extra-budgetary funds? Russian Federation and other obligatory payments 2) financial support for the maintenance of federal executive authorities from the federal budget. Payments for wages, legal claims, payment of taxes, contributions to state extra-budgetary funds? Russian Federation and other obligatory payments according to the estimates of subordinate government institutions 1) functions of the main manager and recipient of federal budget funds provided for the maintenance of the federal executive authority and the implementation of the functions assigned to it; provision of subsidies to budgetary and autonomous institutions1) functions of the main manager and recipient of federal budget funds provided for the maintenance of the federal executive authority and the implementation of the functions assigned to it; 2) 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 allocated for the maintenance of the federal executive authority and the 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 vocational education contributions to international organizationsinternational cooperation 6.11. With regard to expenditure obligations related to the financial support of the activities of state institutions subordinate to the main managers of the federal budget, as well as expenditure obligations fulfilled by state institutions as the main managers of the federal budget, Government resolutions may be listed in the register of expenditure obligations of the federal budget as a second-level normative legal act. ? of the Russian Federation, approving the charters of relevant government institutions.6.12. With regard to expenditure obligations related to the implementation of budget investments and the provision of subsidies for capital investments in state-owned facilities? Russian Federation, providing legal entities with subsidies provided for in paragraph 8 of Article 78 and paragraph 3 of Article 78.3 of the Budget Code? Russian Federation, and budget investments provided for in paragraph two of paragraph 1 of Article 80 of the Budget Code? of the Russian Federation (hereinafter - expenditures on capital investments), in the register of expenditure obligations of the federal budget, those adopted in accordance with those established by the Government are indicated as second-level normative acts? Russian Federation decisions in the form of: Government resolutions? of the Russian Federation (legal acts of the main managers of federal budget funds) on the implementation of expenditures on capital investments; Government resolutions? of the Russian Federation on the approval of federal target programs that provide for expenditures on capital investments.6.13. What if there are several regulatory legal acts that vest the main managers of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) with the powers or functions to accept and fulfill specific expenditure obligations? Russian Federation, subject to execution at the expense of budgetary allocations of the federal budget (budgets of state extra-budgetary funds? Russian Federation), then in columns 11-19 of the register of expenditure obligations, all relevant second-level legal acts must be indicated. 6.14. It is not allowed to bring as a second-level legal entity:? Government orders? Russian Federation;? Government resolutions? Russian Federation on the approval of state programs? Russian Federation, federal target programs, except for the case provided for in paragraph 6. 12 Methodological recommendations, as well as cases when specified by Government resolutions? The Russian Federation approves the rules for the provision of subsidies from the federal budget, which also determine the main managers of federal budget funds authorized to provide these subsidies (in this case, resolutions of the Government of the Russian Federation approving the rules for the provision of relevant subsidies may be indicated as second-level legal acts);? regulatory legal acts of a general methodological nature (for example, Decree of the Government of the Russian Federation dated September 13, 2010 No. 716 “On approval of the rules for the formation and implementation of the federal targeted investment program”, dated January 9, 2014 No. 13 “On approval of the Rules for making capital investments in state-owned objects ? of the Russian Federation at the expense of the federal budget”, dated 06.26.2015 No. 640 “On the procedure for forming a state task for the provision of public services (performance of work) in relation to federal government institutions and financial support for the implementation of the state task”, etc.).? treaties (including international ones), agreements, government contracts concluded when federal government bodies (bodies of state extra-budgetary funds of the Russian Federation) exercise their powers,? contracts (agreements) concluded by federal government agencies on behalf of? Russian Federation.6.15. Is it permissible to temporarily introduce draft normative legal (legal) acts that provide for the emergence (acceptance) of new expenditure obligations as second-level legal acts? Russian Federation in the planned period. In this case, column 11 of the register of expenditure obligations indicates the type of normative legal (legal) act being developed and - in brackets - the word “project”, column 12 indicates the name of the draft normative legal (legal) act, column 13 indicates the expected date of adoption of the normative legal act (legal) act, in column 14 dashes “---” are indicated. After approval of the normative legal (legal) act, information on the second level legal acts is subject to clarification by sending it to the Ministry of Finance? Russian Federation proposals to change (add) elements of the directory within 5 working days from the date of approval of the relevant regulatory legal act.6.16. Columns 2 and 11 of the register of expenditure obligations are filled out on the basis of the directory “Types regulatory documents ", which is maintained by the Ministry of Finance? Russian Federation.6.17. If a regulatory legal (legal) act contains information constituting a state secret, the word “secret” is indicated in the corresponding columns 3, 5, 12 and 14 of the register of expenditure obligations that does not contain information classified as a state secret (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 obligations that does not contain information related to to state secrets: in columns 5, 14 the number of the normative legal (legal) act with the word “DSP” is indicated (in the format “No. XXX DSP”); in columns 3, 12 the name of the normative legal (legal) act is indicated. At the same time, in order to limit the disclosure of basic information (amount of financing, purpose of spending funds, object of financing, the main manager of funds carrying out expenses, etc.), the name of the act may be abbreviated. In the register of expenditure obligations containing information classified as state secrets, details the relevant regulatory legal (legal) acts are indicated in full, while columns 6-10 and 15-19.6.18 are allowed to be left blank. For the target item of the classification of budget expenditures corresponding to the public regulatory obligation? of the Russian Federation, in columns 11-19 of the register of expenditure obligations, the details of the regulatory legal act establishing a public regulatory obligation and the numbers of its sections (chapters), articles, parts (clauses), subparagraphs, paragraphs corresponding to the legal basis for the emergence of this public regulatory obligation are indicated, specified in the reference book “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 legal acts of the first and (or) second levels for a specific expenditure obligation indicates insufficient justification for the legality of carrying out these expenses at the expense of the federal budget (budgets of state extra-budgetary funds? Russian Federation) (except for cases in relation to legal acts of the second level given in paragraph 6.20 of the Methodological Recommendations). In this regard, the main managers of federal budget funds (budgets of state extra-budgetary funds? Russian Federation) it is necessary to take timely measures to introduce the required changes to legislative and other regulatory legal (legal) acts that are subject to further reflection in the register of expenditure obligations as the legal basis for their occurrence (adoption).6.20. If the first-level regulatory legal act, listed in the register of expenditure obligations, establishes a specific expenditure obligation of a government body (the management body of a state extra-budgetary fund of the Russian Federation), that is, it contains a norm of direct action (not requiring additional legal regulation by by-laws), in accordance with in which budgetary allocations for the fulfillment of expenditure obligations must be provided for a specific main manager of 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 in (second-level legal acts may not be provided). This provision applies only to ongoing expenditure obligations (the execution of which is not limited to a certain period of time). For example, legislative acts and Presidential Decrees? 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: code of the main manager of federal budget funds (the management body of the state extra-budgetary fund? Russian Federation) according to the classification of budget expenditures (column 20); code of the section according to the classification of budget expenditures (column 21) ;code of the subsection for the classification of budget expenses (column 22); code and name of the program (non-program) direction of the target article of the classification of budget expenses (columns 23 and 24); code and name of the subprogram of the target article of the classification of budget expenses (columns 25 and 26); code and name of the main activity of the target item of the classification of budget expenditures (columns 27 and 28); code and name of the direction of expenditure of the target item of the classification of budget expenditures (columns 29 and 30); code and name of the type of expenditure of the classification of budget expenditures (columns 31 and 32) with detailing to a subgroup and expense type element.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: is it indicated in the context of expenditure obligations? of the Russian Federation, executed in 2019 and the planning period of 2020 and 2021, the volume of budgetary 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 budgetary allocations for the next 2019 and for the planning period of 2020 and 2021 is given years according to the classification code of budget expenditures, 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 out the corresponding justifications for budgetary allocations according to the classification code of budget expenditures, information about which is given in columns 20-32 of the register of expenditure obligations.6.24. In column 20 of the line “Total by chapter code” of the register of expenditure obligations, the code of the main manager of federal budget funds (the management body of the state extra-budgetary fund? the Russian Federation) is given.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 budget allocations for 2019 and the planning period 2020 and 2021 formed based on the results of filling out justifications for budget allocations for the corresponding period, the procedure for compiling which is determined by orders of the Ministry of Finance? Russian Federation dated December 31, 2016 No. 261n “On the Procedure for the formation and presentation by the main managers of federal budget funds of justifications for budgetary allocations” (taking into account changes made by order of the Ministry of Finance of the Russian Federation dated June 21, 2018 No. 142n) and dated December 28, 2017 No. 257n “ About the Procedure for the formation and presentation by the main managers of budgetary funds of state extra-budgetary funds? of the Russian Federation (chief administrators of the sources of financing the budget deficit of state extra-budgetary funds? Russian Federation) justifications for budgetary allocations for expenditures (sources of financing the deficit) of the budgets of state extra-budgetary funds? Russian Federation". To create a register of expenditure obligations, are classifiers, registers and directories used, maintained by the Ministry of Finance? Russian Federation. Change (addition) individual elements classifiers, registers and directories are carried out on the basis of applications generated by the main managers 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 obligations of the main managers of federal budget funds for 2019 and for the planning period of 2020 and 2021 to be sent to the Ministry of Finance? Russian Federation simultaneously with the referral to the Ministry of Finance? of the Russian Federation proposals for the distribution by classification codes of budget expenditures of basic budgetary allocations allocated for the implementation of state programs and non-program activities in accordance with paragraph 65 of the Schedule. ? registries of expenditure obligations of the main managers of budget funds of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 2020 and 2021 are subject to referral to the Ministry of Labor and Social Protection? 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 Health Insurance Fund) in accordance with paragraph 86 of the Schedule. Coordinated with the Ministry of Labor and Social Protection? 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) registers of expenditure obligations of the main managers of budget funds of state extra-budgetary funds? of the Russian Federation for 2019 and for the planning period of 2020 and 2021 are subject to submission to the Ministry of Finance? Russian Federation in accordance with paragraph 89 of the Schedule. ? is the register of expenditure obligations containing information classified as state secret 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 funds (the management body of the state extra-budgetary fund of the Russian Federation) (an authorized person), and in electronic form in compliance with the law? Russian Federation on the protection of state secrets. Ministry of Finance? of 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? Russian Federation, approved by government decree? Russian Federation dated July 7, 2014 No. 621. When checking the register of expenditure obligations, the Ministry of Finance? The Russian Federation checks: the completion of all fields of the register of expenditure obligations; the reflection in the register of expenditure obligations of information about federal constitutional laws, federal laws, laws? Russian Federation, Presidential Decrees? of the Russian Federation, establishing the legal basis for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations? Russian Federation, in accordance with the recommendations given in paragraph 6 of the Methodological Recommendations; is the correctness of the reflection in the register of expenditure obligations of information on regulatory legal acts of the Government? Russian Federation and (or) government agency? of the Russian Federation, establishing the direction of expenditures according to the target item of the classification of budget expenditures; compliance of the volumes of budgetary allocations given in the register of expenditure obligations of the federal budget with 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 government programs? Russian Federation (areas of activity not included in state programs? Russian Federation), according to the main manager of federal budget funds, the calculation of which is completed in accordance with paragraph 48 of the Schedule (taking into account the redistribution of budgetary allocations in accordance with the procedure established by the Methodological Instructions for the distribution of budgetary allocations federal budget for 2019 and for the planning period 2020 and 2021 according to budget expenditure classification codes). Adjusted following the consideration by the Government Commission on Budget Projects for the next financial year and the planning period of uncoordinated issues regarding the calculation of basic budget allocations for 2019 and for the planning period of 2020 and 2021 and (or) their distribution and the distribution of additional budgetary allocations of the federal budget for 2019 year and for the planning period of 2020 and 2021, registers of expenditure obligations of the main managers of federal budget funds must be sent to the Ministry of Finance? Russian Federation within 3 working days after the adoption of these decisions. The procedure for changing (adding) reference books, registers and classifiers used in compiling registers of expenditure obligations. Is the change (adding) to directories, registers and classifiers used in compiling registers of expenditure obligations carried out by the Ministry of Finance? of the Russian Federation on the basis of proposals for changes (additions) to directories, registers and classifiers used in compiling registers of expenditure obligations and justifications for budgetary allocations (hereinafter referred to as proposals for changes (additions) to directories, registers and classifiers). Proposals for changes (additions) to directories, registers and classifiers are formed by the main managers of federal budget funds (budgets of state extra-budgetary funds? 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 main manager of federal budget funds (the governing body of state extra-budgetary funds) fund of the Russian Federation) (authorized person). Are proposals for changes (additions) to directories, registers and classifiers that do not contain information related to state secrets sent to the Ministry of Finance? of the Russian Federation in the form of an electronic document certified by an enhanced qualified electronic signature of the head of the main manager of federal budget funds (the management body of the state extra-budgetary fund? Russian Federation) (authorized person) in the information system. Are proposals for changes (additions) to directories, registers and classifiers containing information classified as state secrets sent to a department of the Ministry of Finance? of the Russian Federation, supervising the relevant expenses, in the form of a paper document, executed on the organization’s letterhead, signed by the head of the main manager of federal budget funds? (by an authorized person) in the manner prescribed by law. Ministry of Finance? The Russian Federation considers proposals for changes (additions) to directories, registers and classifiers in the information system within a period not exceeding three working days from the date of their receipt. If the result of consideration of the proposal to change (add) directories, registers and classifiers is positive, the Ministry of Finance? The Russian Federation carries out changes (additions) to directories, registers and classifiers. If the result of consideration of the proposal to change (add) directories, registers and classifiers is negative, the Ministry of Finance? The Russian Federation forms an appropriate resolution indicating the reasons for the rejection. ? Are the results of consideration of proposals for changes (additions) to directories, registers and classifiers containing information classified as state secrets sent by the Ministry of Finance? Russian Federation in the form of a paper document in the manner prescribed by law. Directories, registers and classifiers used in special information system software containing information classified as state secrets, taking into account those agreed upon by the Ministry of Finance? of the Russian Federation, changes (additions) are communicated to the main managers of federal budget funds in the prescribed manner. To change (add) 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 (adding/deleting) directories of areas of expenditure and target expenditure items for the classification of budget expenditures (Appendices No. 2-3 to the Methodological Recommendations); proposal to change (add) elements of the directory (Appendix No. 4 to the Methodological Recommendations); proposal to change (adding/deleting) directories of main activities and subprograms of the state program? of the Russian Federation (Appendices No. 5-6 to the Methodological Recommendations); proposal for editing the NLA code for the classification of budget expenditures (Appendix No. 7 to the Methodological Recommendations). Proposals for changes (additions, exclusions) of directories, registers and classifiers are formed in the information system taking into account the following recommendations: 22.1. Proposals for changes (additions, exclusions) of directories, registers and classifiers contain the following sections: “Information about the proposal”, “Information about the proposal”, “Proposal”, “Regulatory 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 telephone number, email 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 corresponding budget when registering users of the information system.22.3. ? The “Proposal Information” section contains information about the type of proposal, budget cycle, stage of the budget cycle, department of the Ministry of Finance? Russian Federation, supervising expenses, budget type, and are filled in by the main manager of the corresponding budget by selecting information from the relevant directories. ? The section “Information about the offer” contains summary proposals for changes (additions, deletions) of directories, registers, classifiers and are filled in manually by the main manager of the corresponding budget funds.22.4. ? The "Offer" section contains information about? changes made to information about budget classification codes? Russian Federation and is filled out by the main manager of the corresponding budget based on budget classification directories? 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 budget classification element? Russian Federation in manual mode.22.5. ? The section “Regulatory Legal Acts” contains information about regulatory legal (legal) acts that are the basis for changes (additions, exclusions) 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 directory “Regulatory 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 funds from the corresponding budget attaches files containing materials substantiating the proposal to change (add, delete) reference books, registers and classifiers. Information support when working in the information system by the Ministry of Finance? The Russian Federation provides technical support to the main managers of funds from the corresponding budget by calling the support service at 8 800 250-12-17 or by submitting a request in the “Technical Support / Requests for Technical Support” section of the information system. ? A user guide for generating proposals for changes (additions) to directories, registers and classifiers in the information system for the main managers of funds of the corresponding budget is located in the “Frequently Asked Questions” subsection of the “Technical Support” section of the information system: Proposals for changes to the master data / Documents and reference books / Proposal for making changes 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 / Budget planning subsystem of GIIS “Electronic budget”.

Methodological recommendations for compiling registers of expenditure obligations of the main managers 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 compiling registers of expenditure obligations of the main managers 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 (hereinafter referred to as the Methodological Recommendations) were prepared in accordance with the Rules for drawing up the draft federal budget and draft budgets of state extra-budgetary funds of the Russian Federation for the next financial year and 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 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, communicated by order of the Government of the Russian Federation dated March 28, 2018 No. ISH-P13-1716 (hereinafter referred to as 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 of 2020 and 2021 (hereinafter - the register of expenditure obligations of 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 (hereinafter - register of expenditure obligations of fund budgets) (hereinafter referred to jointly as the register of expenditure obligations).

2. Registers of expenditure obligations of the main managers 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 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 volume of federal budget funds for 2019 and for the planning period of 2020 and 2021 and the budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period of 2020 and 2021, necessary for their implementation.

II.The procedure for compiling registers of expenditure obligations of the main managers 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 regulatory legal acts establishing the legal basis for the emergence and (or) acceptance of 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 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 of 2020 and 2021, distributed among the main managers 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 that does not contain information related to
to state secrets;

register of expenditure obligations containing information related to
to state secrets.

5. The register of expenditure obligations is formed in the state integrated information system for 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 federal budget funds (the management 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 generated using special information system software 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 execution at the expense of budgetary allocations 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 header part of the register of expenditure obligations is not completed.

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

6.2. The register of expenditure obligations contains information about legislative and other regulatory legal acts that establish the legal basis 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 the budgets of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period 2020 and 2021, are reflected in two levels:

federal constitutional laws, federal laws, laws of the Russian Federation, Decrees of the President of the Russian Federation, establishing the legal basis for the emergence (in terms of public regulatory obligations) and (or) acceptance of expenditure obligations of the 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 the classification of budget expenditures (hereinafter referred to as the second-level normative legal acts).

6.3. In columns 1-19 of the register of expenditure obligations, the following are indicated in the context of sections, subsections and target items of budget expenditure classification codes:

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 section (chapter), one or more articles, parts (clauses), subparagraphs, paragraphs of the first level legal acts must be indicated accordingly.

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

6.5. As first-level legal acts 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 (managing bodies of state extra-budgetary funds of the Russian Federation); payments for wages of employees of state bodies (managing bodies of state extra-budgetary funds of the Russian Federation); insurance contributions to state extra-budgetary funds of the Russian Federation; procurement of goods, works, services to meet government needs; provision of interbudgetary transfers; implementation of budget investments; providing subsidies for capital investments; execution of judicial acts; payment of taxes, fees and other payments; 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 managers of federal budget funds (budgets of state extra-budgetary funds of the Russian Federation) (“industry” laws) and defining the authorized executive body (management body of the state extra-budgetary Foundation of the Russian Federation), carrying out functions to ensure the implementation of state policy and 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 scientific and educational organizations 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 providing for the possibility of creating scientific and educational ones by federal executive bodies organizations (Federal Law of August 23, 1996 No. 127-FZ “On Science and State Scientific and Technical Policy”, Federal Law of December 29, 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.

In terms of 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 payments to the population - legislative acts regulating the provision of social benefits, compensation or other payments to the relevant categories of persons, for example:

in terms of social support for citizens with children - Federal Law of May 19, 1995 No. 81-FZ “On state benefits for 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 related to 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 include legislative acts of a procedural nature or defining the legal framework, general approaches and principles of regulation as legal acts of the first level:

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 public authorities;

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”);

provision of state and municipal needs (Federal Law dated April 5, 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 July 15, 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 dated February 25, 1999 No. 39-FZ “On investment activities in the Russian Federation carried out in the form of capital investments”).

It is also not allowed to include federal laws on the federal budget and the budgets of state extra-budgetary funds of the Russian Federation for the corresponding financial year and planning period as legal regulations of the first level.

In cases where the above acts, along with general provisions, contain separate rules providing for the need for specific expenditures by federal bodies (managing bodies of state extra-budgetary funds of the Russian Federation) and institutions, they can be indicated as legal acts of the first level (with mandatory references to specific sections/chapters, articles, parts/clauses, subclauses, paragraphs of the specified legal acts). For example, the Labor Code of the Russian Federation may be listed as a first-level normative legal act if the provisions of its Article 325 are applied, which provides for the need for payment by federal government bodies and federal government agencies to employees working in organizations located in the regions of the Far North and equivalent areas, and for non-working members of their families the cost of travel and baggage transportation to the place where the employee’s vacation is used and back.

6.7. If there are several first-level legal acts that provide legal grounds for accepting expenditure obligations, reflected according to one code for the classification of budget expenditures, all corresponding first-level legal acts must be indicated in the register of expenditure obligations. For example, with regard to the costs of maintaining special facilities within the framework of mobilization preparation of public authorities, the Federal Law of February 26, 1997 No. 31-FZ “On mobilization preparation and mobilization in the Russian Federation” and the Federal Law of May 31 should be indicated as the first level legal acts. 1996 No. 61-FZ “On Defense”.

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

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

6.9. The normative legal acts of the Government of the Russian Federation and (or) a state body of the Russian Federation, which establish specific areas of financing within the target item of the classification of budget expenditures, are indicated as the second level normative legal acts. These acts must contain provisions that make it possible to establish that the relevant main managers of funds from the federal budget (budgets of state extra-budgetary funds of the Russian Federation) are vested with the powers or functions to accept and fulfill specific expenditure obligations of the Russian Federation to be fulfilled at the expense of budgetary allocations of 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 establishing their powers and (or) defining the authority to carry out expenses in accordance with established types of activities.

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

In the absence of the specified regulatory legal acts, the register of expenditure obligations of the federal budget contains decrees of the Government of the Russian Federation, approving provisions on federal executive authorities that carry out 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 main manager of federal budget funds as a federal executive body in the established field of activity, defined by this provision, must not contradict the powers stipulated by the legislative act cited as the first level regulatory legal act.

In the register of expenditure obligations of the federal budget, it is allowed to include legal acts of the main managers of federal budget funds in the cases established by paragraph 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 first-level legal act in addition to the corresponding legislative act. Moreover, in the absence of decrees of the Government of the Russian Federation and departmental acts of a regulatory 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 filled out.

The table below shows typical examples of indicating the norms of an act approving a regulation on a federal executive body as a second-level normative legal act 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 regulation on the federal executive authority, defining:
payments for wages, lawsuits, taxes, contributions to state extra-budgetary funds of the Russian Federation and other obligatory payments	1) functions of the main manager and recipient of federal budget funds provided for the maintenance of the federal executive authority and the implementation of the functions assigned to it; 2) financial support for the costs of maintaining the federal executive authority from the federal budget.
payments for wages, lawsuits, taxes, contributions to state extra-budgetary funds of the Russian Federation and other obligatory payments according to the estimates of subordinate government institutions	1) functions of the main manager and recipient of federal budget funds provided for the maintenance of the federal executive authority and the implementation of the functions assigned to it; 2) powers and functions of the founder in relation to subordinate organizations.
providing subsidies to budgetary and autonomous institutions	1) functions of the main manager and recipient of federal budget funds provided for the maintenance of the federal executive authority and the implementation of the functions assigned to it; 2) 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 allocated for the maintenance of the federal executive authority and the implementation of the functions assigned to it
procurement of goods, works, services to meet government needs	procurement of goods, works, services to meet government 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 the financial support of the activities of state institutions subordinate to the main managers of the federal budget, as well as expenditure obligations fulfilled by state institutions as the main managers of the federal budget, Government resolutions may be listed in the register of expenditure obligations of the federal budget as a second-level normative legal act. of the Russian Federation, approving the charters of relevant state institutions.

6.12. In relation to expenditure obligations related to the implementation of budget investments and the provision of subsidies for capital investments in state-owned objects 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 budget investments provided for in paragraph the second of paragraph 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 taken in accordance with the procedures established by the Government of the Russian Federation in the form of:

resolutions of the Government of the Russian Federation (legal acts of the main managers of federal budget funds) on the implementation of expenditures on capital investments;

decrees of the Government of the Russian Federation on the approval of federal target programs that provide for expenditures on capital investments.

6.13. If there are several regulatory legal acts that vest the main managers 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 to be fulfilled 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 second-level legal acts must be indicated.

6.14. The following is not allowed to be cited 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 paragraph 6.12 of the Methodological Recommendations, as well as cases when the specified resolutions of the Government of the Russian Federation approve the rules for the provision of subsidies from the federal budget, which also determine the main managers of funds the federal budget authorized to provide these subsidies (in this case, resolutions of the Government of the Russian Federation approving the rules for providing the corresponding subsidies may be indicated as second-level legal acts);

Regulatory legal acts of a general methodological nature (for example, Decree of the Government of the Russian Federation dated September 13, 2010 No. 716 “On approval of the rules for the formation and implementation of the federal targeted investment program”, dated January 9, 2014 No. 13 “On approval of the Rules for making capital investments in state-owned objects of the Russian Federation at the expense of the federal budget”, dated June 26, 2015 No. 640 “On the procedure for forming a state task for the provision of public services (performance of work) in relation to federal government institutions and financial support for the implementation of the state task”, etc.).

Treaties (including international ones), agreements, government contracts concluded when federal government bodies (bodies of state extra-budgetary funds of the Russian Federation) exercise their powers, treaties (agreements) concluded by federal government agencies on behalf of the Russian Federation.

6.15. It is allowed to temporarily introduce as second-level normative legal acts draft normative legal (legal) acts that provide for the emergence (acceptance) of new expenditure obligations of the Russian Federation in the planned period.

In this case, column 11 of the register of expenditure obligations indicates the type of normative legal (legal) act being developed and - in brackets - the word “project”, column 12 indicates the name of the draft normative legal (legal) act, column 13 indicates the expected date of adoption of the normative legal act (legal) act, in column 14 dashes “---” are indicated.

After approval of a normative legal (legal) act, information on the second level legal acts is subject to clarification by sending to the Ministry of Finance of the Russian Federation a proposal to change (add) 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 of regulatory documents”, maintained by the Ministry of Finance of the Russian Federation.

6.17. If a regulatory legal (legal) act contains information constituting a state secret, the word “secret” is indicated in the corresponding columns 3, 5, 12 and 14 of the register of expenditure obligations that does not contain information classified as a state secret (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 a normative legal (legal) act is classified as “for official use” in the register of expenditure obligations that does not contain information classified as a state secret:

in columns 5, 14 the number of the regulatory legal act with the word “DSP” is indicated (in the format “No. XXX DSP”);

in columns 3, 12 the name of the regulatory legal (legal) act is indicated. At the same time, in order to limit the disclosure of basic information (amount of financing, purpose of spending funds, object of financing, main manager of funds making expenses, etc.), it is allowed to shorten the name of the act.

In the register of expenditure obligations containing information classified as state secrets, the details of the relevant regulatory legal (legal) acts are indicated in full, while columns 6-10 and 15-19 are allowed to be left blank.

6.18. For the target item of the classification of budget expenditures corresponding to the public regulatory obligation of the Russian Federation, in columns 11-19 of the register of expenditure obligations, the details of the regulatory legal act establishing the public regulatory obligation and the numbers of its sections (chapters), articles, parts (clauses), subclauses, paragraphs corresponding to the legal basis for the emergence of this public regulatory obligation specified in the reference book “List of public regulatory obligations of the Russian Federation,” maintained by the Ministry of Finance of the Russian Federation.

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

6.20. If the first-level regulatory legal act, listed in the register of expenditure obligations, establishes a specific expenditure obligation of a government body (the management body of a state extra-budgetary fund of the Russian Federation), that is, it contains a norm of direct action (not requiring additional legal regulation by by-laws), in accordance with which budgetary allocations for the fulfillment of expenditure obligations must be provided for a specific main manager of 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 in (second-level legal acts may not be provided). This provision applies only to ongoing expenditure obligations (the execution 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. In columns 20-32 of the register of expenditure obligations, the following are indicated in the context of the expenditure obligations of the Russian Federation fulfilled in 2019 and the planning period of 2020 and 2021:

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

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

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

code and name of the program (non-program) direction of the target article of 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 event of the target item for the classification of budget expenditures (columns 27 and 28);

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

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

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:

indicates in the context of the expenditure obligations of the Russian Federation fulfilled in 2019 and the planning period of 2020 and 2021, the volume 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 classification code of budget expenditures, 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 out the corresponding justifications for budgetary allocations according to the classification code of budget expenditures, information about which is given in columns 20-32 of the register of expenditure obligations.

6.24. In column 20 of the line “Total by chapter code” of the register of expenditure obligations, the code of the main manager of federal budget funds (the management body of the state extra-budgetary fund of the Russian Federation) is given.

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 budgetary allocations for 2019 and the planning period of 2020 and 2021 are formed based on the results of filling out 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 presentation of funds by the main managers federal budget justifications for budgetary allocations" (taking into account the changes made by 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 presentation by the main managers 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 budgetary allocations for expenses (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 directories are used, maintained by the Ministry of Finance of the Russian Federation.

9. Changes (additions) of individual elements of classifiers, registers and directories are carried out on the basis of applications generated by the main managers of federal budget funds (budgets of state extra-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 managers of federal budget funds for 2019 and for the planning period of 2020 and 2021 are subject to be sent to the Ministry of Finance of the Russian Federation simultaneously with the submission to the Ministry of Finance of the Russian Federation of proposals for the distribution according to classification codes of budget expenditures of basic budget allocations allocated for implementation of government programs and non-program activities in accordance with paragraph 65 of the Schedule.

Registers of expenditure obligations of the main managers of budget funds of state extra-budgetary funds of the Russian Federation for 2019 and for the planning period of 2020 and 2021 are subject to sending 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 managers of budget funds of state extra-budgetary funds of the Russian Federation, 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 Compulsory Medical Insurance Fund) 2019 and for the planning period 2020 and 2021 are subject to submission 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 secret, 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 federal budget funds (the management body of the state extra-budgetary fund of the Russian Federation) (an 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 paragraphs 16 and 17 of the Rules for maintaining the register of expenditure obligations of the Russian Federation, approved by Decree of the Government of the Russian Federation dated July 7, 2014 No. 621.

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

filling out all 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 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 the classification of budget expenditures;

compliance of the volumes of budgetary allocations given in the register of expenditure obligations of the federal budget with 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 federal budget funds, the calculation of which is completed in accordance with paragraph 48 of the Schedule (taking into account the redistribution of budgetary allocations in accordance with the procedure established by the Methodological Instructions for the distribution of budgetary allocations of the federal budget for 2019 and for the planning period of 2020 and 2021 according to classification codes budget expenditures).

14. Adjusted based on the results of consideration by the Government Commission on Budget Projects for the next financial year and the planning period of uncoordinated issues regarding the calculation of basic budget allocations for 2019 and for the planning period of 2020 and 2021 and (or) their distribution and the distribution of additional budgetary allocations of the federal budget for 2019 and for the planning period of 2020 and 2021, registers of expenditure obligations of the main managers of federal budget funds must 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 (adding) reference books, registers and classifiers used in compiling registers of expenditure obligations

15. Changes (additions) to directories, registers and classifiers used in compiling registers of expenditure obligations are carried out by the Ministry of Finance of the Russian Federation on the basis of proposals for changes (additions) to directories, registers and classifiers used in compiling registers of expenditure obligations and justifications for budgetary allocations (hereinafter – proposals for changes (additions) to directories, registers and classifiers).

16. Proposals for changes (additions) to directories, registers and classifiers are formed by the main managers of 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 main manager of federal budget funds (government body extra-budgetary 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 an enhanced qualified electronic signature of the head of the main manager of federal budget funds (the governing body of the state extra-budgetary Foundation of the Russian Federation) (authorized person) in the information system.

18. Proposals for changes (additions) to directories, registers and classifiers containing information classified as state secrets are sent to the department of the Ministry of Finance of the Russian Federation, which oversees the relevant expenses, in the form of a paper document drawn up on the 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 reviews proposals for changes (additions) to directories, registers and classifiers in the information system within a period not exceeding three working days from the date of their receipt. If the review of the proposal to change (add) the directories, registers and classifiers is positive, the Ministry of Finance of the Russian Federation carries out the change (addition) to the directories, registers and classifiers. If the result of consideration of a proposal to change (add) reference books, registers and classifiers is negative, the Ministry of Finance of the Russian Federation forms an appropriate resolution indicating the reasons for the rejection.

20. The results of consideration of proposals for changes (additions) to 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 changes (additions) agreed by the Ministry of Finance of the Russian Federation, are communicated to the main managers of federal budget funds in the prescribed manner.

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

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

proposal to change (adding/deleting) directories of expenditure areas and target expenditure items for the classification of budget expenditures (Appendices No. 2-3 to the Methodological Recommendations);

proposal to change (add) elements of the directory (Appendix No. 4 to the Methodological Recommendations);

proposal to change (adding/deleting) directories of main activities and subprograms of the state program of the Russian Federation (Appendices No. 5-6 to the Methodological Recommendations);

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

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

22.1. Proposals for changes (additions, exclusions) of directories, registers and classifiers contain the following sections: “Information about the proposal”, “Information about the proposal”, “Proposal”, “Regulatory 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 telephone number, email 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 corresponding budget when registering users of the information system.

22.3. The section “Information about the proposal” 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 supervising expenses, the type of budget, and is filled in by the main manager of the corresponding budget by selecting information from the relevant directories. The “Information about the proposal” section contains a summary of the proposal to change (add, exclude) directories, registers, classifiers and is filled in manually by the main manager of the corresponding budget.

22.4. The “Proposal” section contains information about changes being made to the information on the codes of the budget classification of the Russian Federation and is filled out by the main manager of the funds of the corresponding budget based on the directories 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 manually.

22.5. The section “Regulatory Legal Acts” contains information about regulatory legal (legal) acts that are the basis for changes (additions, exclusions) to directories, registers and classifiers and is filled out by the main manager of the funds of the corresponding budget on the basis of the directory “Regulatory 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 funds from the corresponding budget attaches files containing materials substantiating the proposal to change (add, delete) reference books, registers and classifiers.

IV.Information support when working in an information system

23. The Ministry of Finance of the Russian Federation provides technical support to the main managers of funds from the relevant budget by calling the support service at 8 800 250-12-17 or by sending a request in the “Technical support / Requests for technical support” section of the information system.

24. The user guide for generating proposals for changes (additions) to directories, registers and classifiers in the information system for the main managers of funds of the corresponding budget is located in the “Frequently Asked Questions” subsection of the “Technical Support” section of the information system: Proposals for changes to the master data / Documents and reference books / Proposal for amending the NSI, as well as on the official website of the Ministry of Finance of the Russian Federation on the Internet information and telecommunications network 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 Order No. 91-r.

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

When considering this issue, representatives of the interests of the Russian Federation should vote for making the following changes to the procurement procedures of companies: when purchasing software, the requirements indicate the need to submit proposals that provide only for such software, information about which is included in the unified register of Russian computer programs and databases. At the same time, exceptions have been established for the purchase 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 the purchase of foreign software, a justification for the impossibility of complying with restrictions on the admission of software from foreign countries must be published.

The text of the directive is below:

Buy Russian software

with discount up to
60%

Call

8 800 775 42 82

Ministry of Telecom and Mass Communications of Russia

I 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 the special list approved by order of the Government of the Russian Federation dated January 23, 2003 No. 91-p

Pursuant to the order of the Government of the Russian Federation dated April 1, 2016 No. ISH-P13-1872, 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 order of the Government of the Russian Federation dated January 23, 2003 No. 91-r, in the authorized capital of which the participation share of the Russian Federation exceeds 50% (hereinafter referred to as the JSC), are obliged, within 10 days from the date of receipt of these directives, to initiate meetings of the boards of directors (supervisory boards) of the JSC with inclusion of the issue on the agenda "On the purchase of domestic competitive software necessary for the activities of the joint-stock company."

When considering the specified 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 Regulations 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 when carrying out 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) electronically via communication channels, as well as rights use of such software, including temporary ones, indicate the need to submit proposals that provide 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 No. 149-FZ “On information, information technologies and information protection” (hereinafter referred to as the register), except for the following cases:

a) the register 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 meet the requirements established by the customer for the planned for software purchases).

1.2. In relation to each procurement to which the above exceptions are applied, publish on the official website of the JSC in the section on procurement activities information about such procurement with justification for the impossibility of complying with the restriction on the admission of software originating from foreign countries, no later than 7 calendar days from the date of publication of information about 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 authorized capitals in which the total share of direct and (or) indirect participation of the JSC exceeds 50%.

First Deputy Prime Minister Igor Shuvalov gave instructions (resolution No. ISH-P13-1173 dated March 3, 2018) in pursuance of the President’s instructions following a meeting of the State Council on increasing the investment attractiveness of the 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 for introducing amendments to the legislation of the Russian Federation providing for the vesting of the highest official (the head of the highest executive body of state power) with a subject of the Russian Federation, within the framework of the implementation of Decree of the President of the Russian Federation of July 2, 2005 No. 773, with 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 a constituent entity of the Russian Federation, as well as representation annually this official submits a corresponding report to the Government of the Russian Federation.

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Construction of Russia (M.A. Menu), the Ministry of Energy of Russia (A.V. Novak), Rosreestr (V.V. Abramchenko) to submit proposals for introducing changes into the legislation of the Russian Federation, providing for a phased transition to electronic form for submitting applications and documents necessary for the implementation of state cadastral registration and (or) state registration of rights, obtaining a construction permit, connection (technological connection) of capital construction projects to engineering systems of electricity, gas, heat, water supply and sanitation, coordination with government authorities of the Russian Federation and local governments of documents in the field of urban planning.

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 Federal Antimonopoly Service of Russia (I.Yu. Artemyev) to submit proposals for introducing changes into the legislation of the Russian Federation providing for the establishment of standardized tariff rates and fees for connection (technological connection) of capital construction projects to engineering and technical support networks.

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

Ministry of Economic Development of Russia(M.S. Oreshkin), the Ministry of Telecom and Mass Communications of Russia (N.A. Nikiforov) to ensure that amendments are introduced into the legislation of the Russian Federation to expand the list of information exchanged 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 Russia (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 subjects of the Russian Federation and local governments 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 the inclusion in the legislation of the Russian
Federation of amendments providing for the establishment of administrative liability of employees of multifunctional centers for the provision of state and municipal services for violation of the procedure and deadlines 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), Ministry of Finance of Russia (A.G. Siluanov), Ministry of Transport of Russia (M.Yu. Sokolov), Ministry of Construction of Russia (M.A. Menu), Ministry of Energy of Russia (A.V. Novak) with the participation of JSC Management Company RDIF will ensure the implementation of pilot projects for infrastructure development, 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.

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

Ministry of Economic Development of Russia(M.S. Oreshkin), Ministry of Construction of Russia (M.A. Menu), Ministry of Energy of Russia (A.V. Novak), Rosreestr (V.V. Abramchenko), Agency for Strategic Initiatives (ASI) (S.V. Chupsheva) ensure the updating of target models for simplifying business procedures and increasing the investment attractiveness of the constituent entities of the Russian Federation, as well as methodological recommendations 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), Ministry of Finance of Russia (A.G. Siluanov), Ministry of Construction of Russia (M.A. Menu), Ministry of Energy of Russia (A.V. Novak), Agency for Strategic Initiatives (ASI) (S.V. Chupsheva ) in order to unite the efforts of the business community, federal executive authorities and executive authorities of the constituent entities of the Russian Federation to improve the investment climate, submit proposals for the creation of a center for monitoring, identification and elimination of regulatory restrictions, as well as, by definition, a coordinating body under the Government of the Russian Federation.

Ministry of Economic Development of Russia(M.S. Oreshkin), Ministry of Labor of Russia (M.A. Topilin), Ministry of Education and Science of Russia (O.Yu. Vasilyeva), Agency for Strategic Initiatives (ASI) (S.V. Chupsheva), RANEPA (V.A. Mau) organize training, including distance learning, for state civil servants and municipal employees on best practices in 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) to ensure the implementation of a program for the modernization of educational organizations implementing educational programs of secondary vocational education, in order to eliminate the shortage of qualified workers frames.

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

Ministry of Economic Development of Russia(M.S. Oreshkin), Minister of the Russian Federation M.A. Abyzov, together with the Prosecutor General's Office of the Russian Federation, to consider the issue of mandatory video recording when state and municipal control (supervision) bodies conduct inspections of persons engaged in business 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 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 Decree of the President of the Russian Federation dated May 7, 2012 N 596 “On long-term state policy” (hereinafter referred to as Decree N 596) and instructions of the President of the Russian Federation dated February 22, 2016 N Pr-348, it is necessary to ensure the development and implementation by joint-stock companies with state participation , in which the Russian Federation owns more than 50% of the shares, programs for the disposal of non-core assets.

1.2. These Guidelines:

1.2.1. define the concept of core/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 disposing of non-core assets;

1.2.3. regulate the algorithm for approving the Program for the Alienation of Non-Core Assets 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. Society - based on the goals of these Guidelines the term “Company” means a joint-stock company with state participation, in which the Russian Federation owns more than 50% of the shares, as well as other persons in specified cases.

2.2. Company assets - main and working capital legal entity, including cash, tangible assets, intangible assets, financial investments, etc.
________________
, approved:

2.3. The scope of analysis includes the Company's non-current assets, as well as assets transferred into trust management or rights to which are certified by shares of mutual investment funds.
________________
Section I “Non-current assets” of the Chart of Accounts for accounting the financial and economic activities of organizations, with the exception of credit institutions, approved by Order of the Ministry of Finance of Russia dated October 31, 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 Sheets” also fall into the scope of analysis:
________________
In accordance with the Accounting Regulations approved by the Ministry of Finance of Russia (except for credit institutions), as well as in accordance with the Regulations on the rules of accounting in credit institutions located on the territory of 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” (with the exception of accounts for accounting for reserves for possible losses, rental obligations, inventories(except for non-current inventories) and for accounting for disposals and sales;

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

2.4. The Company's development strategy (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 a network of subsidiaries and affiliates), information about its current position in the industry, the target financial business model and strategic initiatives facing the organization for a period of at least 5 years.
________________

2.5. The long-term development program of the Company (hereinafter referred to as the LDP) is an internal document of the Company, which is derived from the Strategy of the state company and is a program document of the organization containing lists of funds and specific activities that ensure the achievement of the strategic development goals of the organization, defined by the Strategy of its development, by the set deadlines, indicating volume and sources of their financing, including the values ​​of indicators of the current and expected performance of the organization, its subsidiaries and affiliates, branches for a period of 3 to 5 years.
________________
Recommendations for the development of the Strategy and 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 the councils directors (supervisory boards) of the Companies on the development of long-term development programs were sent to joint-stock companies by letters of the Federal Property Management Agency dated 08/15/2014 N PF-11/35222, dated 08/19/2014 N OD-11/35744 and dated 08/19/2014 N 11/35746.

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

2.7. Non-core assets are assets owned by a legal entity that are not involved in the legal entity’s main activity and do not meet the conditions under clause 2.5 of this Methodology, including shares (interests) 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 amounting to less than 50% of the authorized capital.

2.8. Due to the fact that the Strategy/LTP does not contain complete lists or references to individual assets, 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 to 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 flow. Thus, each asset, as an accounting object, is linked through E2U to the Strategy/LTP.
________________
Corresponds to the concept of Cash Flow 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 E2U 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 legal entities controlled by it.
________________
In accordance with International Financial Reporting Standard (IFRS) 10 "Consolidated Financial Statements", put into effect for application on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated July 18, 2012 N 106n, as well as instructions of the Bank of Russia dated January 16, 2013 N 2964-U " On the presentation and publication by credit institutions of annual financial statements prepared in accordance with International Financial Reporting Standards and the Regulations on Consolidated Reporting, 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 Company's non-core asset disposal program is an internal document of the Company that reflects the main approaches, principles and 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 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 sale 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 advisory support to Companies in identifying and selling non-core assets.

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

- optimization of the composition and structure of assets;

- increasing the efficiency of asset use;

- 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 within the framework of non-core asset management:

3.2.1. Conducting an analysis of all assets and identifying non-core assets.

3.2.2. Development of a 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 subject to alienation.

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. Presentation of information on the progress of the implementation of the Program for the Alienation of Non-Core Assets through the Company’s personal account (hereinafter referred to as LC JSC) on the Interdepartmental Portal for State Property Management (hereinafter referred to as MB Portal).

3.4.* Key principles for Companies when selling non-core assets:
________________



- transparency - openness and accessibility of information about the methods and approaches used to identify non-core assets from the entire set of assets;

- systematic - analysis of assets to identify non-core assets should be carried out 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 for disclosing information on the sale of non-core assets;

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

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

- minimizing costs - reducing the cost of maintaining illiquid assets;

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

4. The procedure for identifying non-core assets

The process of identifying non-core assets from 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 Company’s management 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 in 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 Company’s assets into complexes of assets - E2U, since the Company Development Strategy/LDP does not contain complete lists or references to individual assets, but reflects measures that ensure the achievement of the Company’s strategic development goals in a certain area of ​​activity.

The E2U Register must include assets for which ownership/use rights 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 constant maintenance of the E2U Register. Subsequently, each asset accepted onto the Company's balance sheet must be entered into the E2U Register and assigned in management accounting to the previously determined (newly created) E2U no later than the last working day of the quarter following the quarter in which the asset was accepted onto the Company's balance sheet.

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

The main stage (the stage of determining the profile of E2U) involves the Company's management taking measures to determine the profile of E2U in terms of the use of the asset in the implementation of the Company's main type of activity or influence on the achievement of the goals and objectives of the Company defined in the Strategy/LTP.

At this stage, a study of each E2U (individual asset/set of assets) is carried out from the point of view of the use of E2U in the Company’s core activity or influence on the achievement of the goals and objectives defined in the Strategy/LDP, taking into account various factors indicated in Table 1.

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

If E2U (a separate asset/set 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/LDP, it is classified as core according to the algorithm for determining core/non-core, given below.

Table 1. Classifier

Table 1

		Target answers to determine profile E2U	Specific weights assigned for matching the target answer as defined by the profile E2U
	The asset, which is real estate, is located on the territory owned by the Company and used for carrying out the main type of activity or for the only possible passage/passage to the territory used by the Company for carrying out the main type of activity
	E2U generates more than 5% of revenue in the previous year (yes/no)
	Refers to socially significant facilities (clinic, airport, sanatorium, sports complex, dormitory, canteen), the revenue of which is generated by more than 50% through the provision of services to the Company’s employees (yes/no)
	Availability of concluded contracts or other obligations related to the use of E2U, total cost more than 1% of the parent company’s revenue or more than 1 billion rubles (yes/no)
	E2U contains assets, the results of which constitute a state secret or a commercial secret, the disclosure of which would result in losses for the Company (yes/no)
	E2U ensures the prevention of emergency situations, information, 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 employees of the organization and their relatives (for example: kindergarten, which is on the Company’s balance sheet, is available to children not only of the Company’s employees) (yes/no)
	E2U is subject to transfer to federal ownership, property of constituent entities of the Russian Federation, municipal property in accordance with the requirements of the current legislation of the Russian Federation (yes/no)
	E2U is directly indicated in the Strategy/LDP as the main E2U (yes/no)

The algorithm for determining the profile/non-profile of each E2U is constructed 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 selecting answers (yes - the factor has an influence / no - the factor does not influence).

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

When:

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

- mismatches - "0".

3. The 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.

Based on the results of the study, E2U, identified as core, is subject to inclusion in the Strategy/LDP until the next amendment to the Strategy/LDP.

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

The main goal at this stage is to search for assets that are included in the profile E2U, but do not correspond to the goals of the 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 a decision was made to remain in the ownership of the Company, by determining the degree of influence (significance) of the asset as part of the E2U (Table 2).

Table 2.

table 2

		Targeted answers to determine the need to preserve an asset that is part of the profile E2U	Specific weights assigned for matching the target response to determine the need to preserve an asset that is part of the profile E2U
	The asset is necessary to ensure the successful operation of E2U (yes/no)
	The asset is inalienable (easement, object of a trade secret, the object is necessary for the performance of state tasks, mobilization preparation, defense, security, etc.) (yes/no)

Algorithm for determining the feasibility of preserving 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 selecting answers (yes - the factor has an influence / no - the factor does not influence).

2. According to the results of the study, 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 an independent 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 partially or comprehensively.

The results of the analysis of determining the profile of assets by the Company's management should be carried out on an ongoing basis and presented with comprehensive justification for approval by the board of directors (supervisory board), since consideration of the issue of the profile demand of the assets available to the Company falls within the competence of the board of directors (supervisory board) of the Company in accordance with the Federal Law of December 26, 1995 N 208-FZ “On Joint-Stock Companies”, since it is carried out within the framework of managing the general activities of these business 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 disposing of non-core assets

5.1. Making decisions on the disposal of non-core assets falls within the competence of the Board of Directors (Supervisory Board) of the Company. At the same time, in order for the board of directors (supervisory board) of the Company to make a balanced and objective decision, the management of the Company must provide the board of directors (supervisory board) with comprehensive justifications confirming the economic feasibility of choosing one or another method of disposing of each non-core asset.

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

The sale (alienation) of a non-core asset involves the following methods 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 right to buy, as well as alienation under an investment agreement (agreement), as a contribution under a simple partnership agreement or the contribution of non-core an asset in 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 rights to the asset (assets) that are core to the Company;

- gratuitous transfer (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 exercise of powers of government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation or local government bodies;

- liquidation- dismantling, decommissioning, destruction, etc. non-core asset, including 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 wear and tear, or has been removed from possession, use and disposal due to death or destruction, including against the will of the owner, as well as due to the impossibility of establishing his location.

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 implementation of the Program for the disposal of non-core assets in accordance with the information contained on the MV Portal.
________________
*Numbering corresponds to the original. - Database manufacturer's note.

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

6.1. In order to ensure the competitive nature of the alienation of non-core assets for compensation, it is recommended that their sale be carried out 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;

- compensation.

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

An auction, as a rule, must be open in terms of the composition of participants; proposals for the price of an asset are announced by them openly during the bidding (an open form for submitting price proposals).

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

The contract for the purchase and sale of property includes the procedure for the winner of the competition to fulfill the conditions of the competition. The said agreement must establish the procedure for confirmation by the winner of the competition of the fulfillment of its obligations. Amendments and additions to the terms of the competition and the obligations of its winner after the conclusion of the said agreement are not permitted, except in cases provided for in Article 451 of the Civil Code of the Russian Federation.

The terms of the competition may include:

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

- carrying out repairs and other work in relation to social, cultural and communal facilities;

- carrying out work to preserve a cultural heritage site included in the register of cultural heritage sites in the manner established by Federal Law No. 73-FZ of June 25, 2002 “On cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation.”

The conditions of the competition must have an economic justification, deadlines for their implementation, and a procedure for confirming the fulfillment of such conditions by the winner of the competition. The terms of the competition cannot be changed.

6.4.3. The sale of non-core assets through a public offering (including through an electronic form of filing applications) is a competitive form of sale of non-core assets, in which, during one procedure for conducting such a sale, the initial offer price is successively reduced by a “downward step” to the cut-off price, and in If any of the participants in the sale through a public offer confirms the price of the initial offer or the offer price established at one of the “downgrade steps”, an auction is held with all participants in the sale through a public offer according to the rules of the auction, which provide for an open form for submitting price proposals asset.

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

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

A sale through a public offer is possible if the auction/competition for the sale of a non-core asset is declared invalid due to a lack of applications.

6.4.4. The sale of non-core assets without announcing a price (including through the electronic form of filing applications) is a competitive form of sale of non-core assets in which its initial price is not determined.

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

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

If proposals are received from several bidders, the buyer is the person who offers the highest price for a non-core asset.

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

In order to optimize time and administrative resources, the Company's decisions on entering into a transaction to sell an asset must provide for the consistent application of sales methods indicating the conditions for the sale of the asset without making additional intermediate corporate and management decisions.

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

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

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

c)* separation of a non-core asset - establishment of a new legal entity together with other individuals and/or legal entities or without the participation of them; 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 to pay for the authorized capital (additional shares) of an existing legal entity;
________________
*Numbering corresponds to the original. - Database manufacturer's note.

d) pledge of rights to a non-core asset as security for the obligations of the Company or the obligations of the beneficiaries of the Company's guarantee;

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

f) gratuitous transfer of a non-core asset into the ownership of the Russian Federation, a constituent entity of the Russian Federation or municipal property, if the corresponding property meets the goals 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) with encumbrances, the Company's management must enter into an agreement with the buyer, the subject of which will be the buyer's obligation to repay 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 Company's management considers it advisable to sell a non-core asset at a price below 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 sale of 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. It is recommended that the sale of non-core assets be carried out in accordance with Article 448 of the Civil Code of the Russian Federation. When choosing an auction organizer (specialized organization) to entrust him with the functions of searching for buyers and organizing the sale of an asset at an auction, he recommends being 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 order of the Government of the Russian Federation dated October 25, 2010 N 1874-r (in case of in-person bidding), or a list of legal entities for organizing the sale of state and municipal property in electronic form, approved by order of the Government of the Russian Federation dated December 4, 2015 N 2488-r (in case of holding electronic trading).

An agreement with the auction organizer may determine that the amount of remuneration of a person involved in organizing the sale of non-core assets is not included in the sale price of the property and is subject to payment at the expense of the winner of the auction or the procedure for selling the asset through a public offer, in excess of the price of the property offered by the winner. The amount of remuneration is determined by an agreement between the owner of the non-core asset and such 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 complete information about the sale (sale announcement, information message) on the official website of the Owner Company, as well as to a specialized organization (auction organizer) authorized by the owner for the sale a non-core asset owned by him, if such an organization is hired to organize trading. Information on the sale of non-core assets can be posted on the official website on the Internet to post information on the bidding 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 about an auction or tender must be posted within three months from the date of the decision to sell the 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 the sale, information about the alienated property, including information about existing encumbrances (existence of lease agreements and/or other agreements in relation to the non-core asset being sold, the presence of easements, urban planning and other restrictions, the status of a Civil Defense and Emergency Situations object, the status of a monument, etc.), on the procedure for determining the person who receives the right to conclude a purchase and sale agreement, as well as information on the price (starting price) of the alienated property.

6.11. The initial price or sale price of a non-core asset that is not disposed of at auction is determined on the basis of 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 paragraph.

An independent market assessment of the value of alienated non-core assets is carried out in cases provided for by current legislation, as well as mandatory 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 transaction price for property not sold 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 developing the Program for the disposal of non-core assets

7.1. The program for the disposal of non-core assets is being developed by the management of the Companies in order to consolidate the basic conceptual approaches that guide the Company in the process of identifying non-core assets, as well as their disposal.

A program for the alienation of non-core assets must be developed by Companies that, based on the results of an asset analysis, have identified non-core assets for sale.

7.2. The structure of the Program for the Alienation of Non-Core Assets must necessarily include the following sections:

1. Basic terms and definitions.

This section should explain the basic concepts used in the Program for the Alienation of Non-Core Assets (for example: core assets, non-core assets, methods of selling non-core assets, etc.).

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

3. The 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 Company’s management bodies.

4. The procedure for assessing 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: the methods used for the alienation of non-core assets; the procedure for making decisions on the choice of method of alienation of non-core assets; organizing 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 for persons potentially interested in acquiring assets that are non-core within the framework of the economic activities of a particular Company.

7. Preparation and submission of reports on the progress of the implementation of the Program for the disposal of non-core assets to the board of directors (supervisory board) and shareholders of the Company.

This section should contain the format, timing and procedure for submitting reports on the progress of implementation of the Program and the Register of Alienation of Non-Core Assets.

8. Responsibility of managers and employees structural divisions.

This section should reflect information on the procedure and methods for awarding bonuses/de-bonuses to managers and employees of structural divisions responsible for performing work to identify non-core assets, sell non-core assets, provide timely, high-quality, reliable and complete information on the sale of non-core assets to the shareholder, management bodies and control of the Society.

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. If changes are made to the Program for the Alienation of Non-Core Assets, the document in a new edition is subject to publication on the Company’s website no later than 3 business days from the date of approval of the changes by the authorized body of the Company.

8. The procedure for developing the Register of non-core assets

8.1. The register of non-core assets is formed by the Company's management based on the results of an analysis of assets, in the case of the presence of non-core assets.

It is recommended that the register of non-core assets be updated and re-approved by the board of directors (supervisory board) of the Company based on the results of an analysis of assets, in the event that the Company identifies new non-core assets and based on the completion of the current Non-Core Assets Alienation Program.

It is unacceptable not to include in the Register of Non-Core Assets an asset that meets the criteria 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 sale.

2. List of non-core assets in respect of which the board of directors (supervisory board) of the Company decided to retain them in the Company (if the specified category of non-core assets was identified by the management of the Company).

Each of the listed sections of the Register of Non-Core Assets of the Company must necessarily contain the following information for each non-core asset:

- name of the non-core asset;

- means of identifying a non-core asset;

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

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

- planned method of selling/preserving a non-core asset;

- description, information about title documents and encumbrances.

8.3. Based on the results of the discovery by the Company's management 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 is 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 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 document in a new edition is subject to publication on the Company’s website 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 detail. This document should contain information with estimated data on the expected economic effect from the sale of non-core assets, possible other benefits and positive impacts on the implementation of the Company's Strategy/LTP 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 corresponding analysis must be submitted for consideration and approval to the board of directors (supervisory board) of the Company and posted on an ongoing basis on the MV Portal (in the “Documents” section).

9. The procedure for approving and updating the Program for the Alienation of Non-Core Assets and the Register of Non-Core Assets

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

1. The draft Program for the Alienation of Non-Core Assets and the Register of Non-Core Assets are developed by the management of the Company.

Advertisement the presence of such a specialized committee.

If the Company does not have an appropriate specialized committee under the Board of Directors (Supervisory Board) of the Company, the Company's management submits the relevant draft documents for consideration and approval by the Board of Directors (Supervisory Board) of the Company.

3. Pre-approved by the Strategy Committee of the Board of Directors (Supervisory Board) of the Company, the draft Program for the Alienation of Non-Core Assets and the Register of Non-Core Assets are submitted for approval to the Board of Directors (Supervisory Board) of the Company.

If the Company does not have non-core assets, a decision on the inappropriateness of developing a Program for the Alienation 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 issue of the advisability of developing a Program for the Alienation of Non-Core Assets and a 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 on the absence of non-core assets.

9.2. Updating of the Program for the Alienation of Non-Core Assets is required in the event of a change or emergence of another core activity in the Company.

Updating of the Register of Non-Core Assets is required if the Company's management identifies new non-core assets.

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

1. The management of the Company forms a draft Program for the Alienation of Non-Core Assets/Register of Non-Core Assets in a new edition, and also prepares materials justifying the need to update the current version of the Program for the Alienation of Non-Core Assets/Register of Non-Core Assets.

2. The draft Program for the Alienation 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 on updating 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 reviewed the submitted draft Program for the Alienation 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 contained in these Guidelines to its controlled organizations.

10.3. 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 alienation of non-core assets of the Companies by all participants in corporate relations (shareholders, management and control bodies), the Company’s management must ensure:

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

Information from controlled legal entities is sent to parent companies. Parent companies post the combined information in the LC JSC on the MV Portal.
________________
https://mvpt.rosim.ru. The Company’s work on the MV Portal is carried out in accordance with the order of the Federal Property Management Agency dated February 28, 2011 N 53 “On 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, presentation of relevant information on the sale of non-core assets in the annual report of the Company in accordance with the requirements of Decree of the Government of the Russian Federation dated December 31, 2010 N 1214 “On improving the procedure for managing open joint-stock companies, the shares of which are in federal ownership, and federal state-owned unitary enterprises".

Appendix No. 1

1. Classifier of non-current assets

1110 "Intangible assets"

1120 "Results of research and development"

1130 "Intangible search assets"
________________
Used in the classifier to control the financial statements of the Company.

1140 "Tangible exploration assets"*
________________

1150 "Fixed assets"

1160 "Profitable investments into material values"

1170 "Financial investments"

1180 "Deferred tax assets"*
________________
*Footnote not provided. - Database manufacturer's note.

1190 "Other non-current assets"*
________________
*Footnote not provided. - Database manufacturer's note.

2. Classifier 2: classifier of management accounting units

01 "Production (service) complex"

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

03 "Real estate (land, buildings, premises, structures) for rent"

04 "Land"

05 "Linear structures"

06 "Other real estate"

07 "Securities, controlled legal entity"

08 "Rights and other intangible assets"

09 "Other E2U"

Appendix No. 2

Electronic document text
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mailing file