Federal state budgetary educational institution. State-financed organization. fgbu, gbu, mbu. See what "fgbou vpo" is in other dictionaries

PRESIDENT OF THE RUSSIAN FEDERATION

On approval of the list of federal state educational organizations higher education who have the right to develop and approve independently educational standards for all levels of higher education*

Document as amended by:
(Russian newspaper, N 122, 07.07.2009);
(Rossiyskaya Gazeta, No. 12, 24.01.2011);
(Collected Legislation of the Russian Federation, No. 28, 07/11/2011);
(Official Internet portal of legal information www.pravo.gov.ru, 13.03.2012);
(Official Internet portal of legal information www.pravo.gov.ru, 11.09.2012);
(Official Internet portal of legal information www.pravo.gov.ru, 03/20/2013);
(Official Internet portal of legal information www.pravo.gov.ru, 02.07.2014);
(Official Internet portal of legal information www.pravo.gov.ru, December 15, 2014, N 0001201412150002);
(Official Internet portal of legal information www.pravo.gov.ru, 08/05/2015, N 0001201508050012);
(Official Internet portal of legal information www.pravo.gov.ru, 04/13/2018, N 0001201804130008);
(Official Internet portal of legal information www.pravo.gov.ru, 03.02.2020, N 0001202002030006).
____________________________________________________________________

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Decree of the President of the Russian Federation of July 1, 2014 N 483 ..

In accordance with the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation"
(Preamble as amended by Decree of the President of the Russian Federation of July 1, 2014 N 483.

I decide:

1. Approve the attached list of federal state educational organizations of higher education that have the right to develop and approve independently educational standards for all levels of higher education.
(Clause as amended by Decree of the President of the Russian Federation dated July 1, 2014 N 483.

2. This Decree shall enter into force on the day of its official publication.

The president
Russian Federation
D. Medvedev

LIST of federal state educational organizations of higher education that have the right to develop and approve independently educational standards for all levels of higher education

________________
* Name as amended by Decree of the President of the Russian Federation of July 1, 2014 N 483 ..

1. Federal state educational institution higher vocational education"Lomonosov Moscow State University".

2. Federal State Educational Institution of Higher Professional Education "St. Petersburg State University".

3. State educational institution of higher professional education "Moscow State Technical University named after N.E. Bauman" (the item was additionally included from July 7, 2009 by Decree of the President of the Russian Federation of July 1, 2009 N 732).

4. State educational institution of higher professional education "St. Petersburg State Marine Technical University" (the item was additionally included from January 24, 2011 by Decree of the President of the Russian Federation of January 20, 2011 N 63).

5. Federal State Budgetary Educational Institution of Higher Professional Education "Russian Academy of National economy and public service under the President of the Russian Federation" (the clause was additionally included by Decree of the President of the Russian Federation of July 7, 2011 N 902).

6. Federal State Budgetary Educational Institution of Higher Professional Education " Russian University Friendship between nations".
(The paragraph was additionally included from March 13, 2012 by Decree of the President of the Russian Federation of March 12, 2012 N 293)

7. Federal State Educational Budgetary Institution of Higher Professional Education "Moscow State Institute international relations(University) of the Ministry of Foreign Affairs of the Russian Federation".
(The paragraph was additionally included from September 11, 2012 by Decree of the President of the Russian Federation of September 10, 2012 N 1277)

8. Federal State Educational Budgetary Institution of Higher Professional Education "Financial University under the Government of the Russian Federation".
(The paragraph was additionally included from March 20, 2013 by Decree of the President of the Russian Federation of March 19, 2013 N 209)

9. Federal State Treasury Military Educational Institution of Higher Professional Education "Military Academy of the General Staff of the Armed Forces of the Russian Federation".
(The paragraph is additionally included by Decree of the President of the Russian Federation of December 12, 2014 N 779)

10. Federal State Treasury Military Educational Institution of Higher Professional Education "Military Academy of the Ministry of Defense of the Russian Federation".
(The paragraph is additionally included by Decree of the President of the Russian Federation of December 12, 2014 N 779)

11. State educational institution of higher professional education Academy of the Federal Security Service of the Russian Federation.
(The paragraph is additionally included by Decree of the President of the Russian Federation of December 12, 2014 N 779)

12. Federal State Budgetary Educational Institution of Higher Education "All-Russian Academy foreign trade Ministry of Economic Development of the Russian Federation".
(The paragraph is additionally included by Decree of the President of the Russian Federation of August 5, 2015 N 398)

13. Federal State Budgetary Educational Institution of Higher Education "Russian University of Transport (MIIT)".
(The paragraph is additionally included by Decree of the President of the Russian Federation of April 13, 2018 N 156)

14. Federal State Budgetary Educational Institution of Higher Education "All-Russian State Institute of Cinematography named after S.A. Gerasimov".
(The paragraph is additionally included by the Decree of the President of the Russian Federation of February 1, 2020 N 87)

15. Federal State Budgetary Educational Institution of Higher Education "Literary Institute named after A.M. Gorky".
(The paragraph is additionally included by the Decree of the President of the Russian Federation of February 1, 2020 N 87)

16. Federal State Budgetary Educational Institution of Higher Education "Moscow State Conservatory named after P.I. Tchaikovsky".
(The paragraph is additionally included by the Decree of the President of the Russian Federation of February 1, 2020 N 87)

17. Federal State Budgetary Educational Institution of Higher Education "St. Petersburg State Academic Institute of Painting, Sculpture and Architecture named after I.E. Repin at the Russian Academy of Arts".
(The paragraph is additionally included by the Decree of the President of the Russian Federation of February 1, 2020 N 87)

18. Federal State Budgetary Educational Institution of Higher Education "St. Petersburg State Conservatory named after N.A. Rimsky-Korsakov".
(The paragraph is additionally included by the Decree of the President of the Russian Federation of February 1, 2020 N 87)

Revision of the document, taking into account
changes and additions prepared
CJSC "Kodeks"

FGBOU VPO

FGBOU VPO

federal state budgetary educational institution of higher professional education

education and science

Source: http://tatngpi.ru

Dictionary of abbreviations and abbreviations. Academician. 2015 .

See what "FGBOU VPO" is in other dictionaries:

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Books

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On the reorganization of the federal state budgetary educational institution of higher education "Voronezh State Technical University" and the federal state budgetary educational institution of higher education "Voronezh State University of Architecture and Civil Engineering"

In accordance with Civil Code Russian Federation, part 11 of Article 22 federal law“On Education in the Russian Federation”, the Procedure for the Creation, Reorganization, Changing the Type and Liquidation of Federal State Institutions, as well as Approval of the Charters of Federal State Institutions and Making Amendments to Them, approved by Decree of the Government of the Russian Federation of July 26, 2010 N 539, Rules for Conducting assessment of the consequences of making a decision on the reorganization or liquidation of the federal state educational organization, approved by Decree of the Government of the Russian Federation of February 6, 2014 N 84, subparagraph 5.5.2 of the Regulations on the Ministry of Education and Science of the Russian Federation, approved by Decree of the Government of the Russian Federation of June 3, 2013 N 466, and based on the conclusion of the Commission for the Assessment of Consequences making a decision on the reorganization or liquidation of the federal state educational organization under the jurisdiction of the Ministry of Education and Science of the Russian Federation, dated January 21, 2016 N 34
p r and k a z y v a y:
1. Reorganize the federal state budgetary educational institution of higher education "Voronezh State Technical University" (hereinafter - VSTU) and the federal state budgetary educational institution of higher education "Voronezh State University of Architecture and Civil Engineering" (hereinafter - VGASU) in the form of joining VGTU VGASU as structural unit.
2. Determine that:
the functions and powers of the founder of VSTU are carried out by the Ministry of Education and Science of the Russian Federation (hereinafter referred to as the Ministry);
property assigned to VGASU is fully assigned to VGTU.
3. Consider VSTU the legal successor of VGASU, bearing in mind that the goals of VSTU are to implement educational activities on educational programs higher education, additional professional educational programs, as well as conducting scientific activities.
4. Consider the branch of the federal state budgetary educational institution of higher education "Voronezh State University of Architecture and Civil Engineering" in the city of Borisoglebsk as a branch of the VSTU with the name "branch of the federal state budgetary educational institution of higher education "Voronezh State Technical University" in the city of Borisoglebsk".
5. To the rector of VGASU Kolodyazhny S.A.:
5.1. Within three working days from the date of receipt of this order, notify the territorial body of the Federal tax service at the location, employees and students, as well as creditors on reorganization, giving them a thirty-day period to submit their claims;
5.2. Within a month from the date of receipt of this order, ensure an inventory of assets and liabilities;
5.3. Ensure proper closure personal accounts in the territorial body of the Federal Treasury and the transfer of cash balances to the relevant accounts of VSTU;
5.4. Within two months after the deadline for submitting creditors' claims, prepare and sign an act of acceptance and transfer of documents, obligations, financial, non-financial assets, as well as objects of movable and immovable property, allotted land plots of VGASU VSTU (hereinafter referred to as the act of acceptance and transfer of property of VGASU) and submit a certified copy to the Ministry;
5.5. Fill out in the prescribed manner an application for making an entry in the Unified State Register legal entities on the termination of the activities of the affiliated legal entity and submit to the Ministry a copy of the certificate confirming the entry in the Unified State Register of Legal Entities of the entry on the termination of the activities of the VGASU in connection with the reorganization in the form of affiliation to the VGTU;
5.6. Ensure the preparation of interim financial statements at the beginning of the activities for the implementation of the reorganization of VSTU and VGASU, as well as final financial statements as of the date of making an entry in the Unified State Register of Legal Entities on the termination of VGASU activities in the scope of annual financial statements and submit to the Department accounting(Antonova T.V.);
5.7. Carry out other necessary legal actions in the manner and terms provided for by the legislation of the Russian Federation and this order.
6. To the rector of VSTU Petrenko V.R.:
6.1. Within three working days from the date of receipt of this order, notify in the prescribed manner the territorial body of the Federal Tax Service at the location, employees and students of the reorganization;
6.2. After making an entry in the Unified State Register of Legal Entities about the beginning of the reorganization procedure, twice, with a frequency of once a month, place in the media that publish data on state registration legal entities, notice of reorganization;
6.3. Make appropriate changes to the charter of VSTU and submit them for approval to the Ministry before May 4, 2016;
6.4. Enforce labor rights VGASU employees and providing them with guarantees and compensations in accordance with labor law Russian Federation;
6.5. Accept documents, liabilities, financial, non-financial assets, as well as movable and immovable property, allotted land plots of VGASU in the amounts confirmed by the act of acceptance and transfer of VGASU property, with the acceptance of property and obligations to the balance of VGTU;
6.6. Within two weeks after making an entry in the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity, ensure the submission to the appropriate territorial body of the Federal Agency for State Property Management of the documents necessary for entering new information about the objects of registration in the register of federal property;
6.7. Within a month after entering new information about the objects of accounting into the register of federal property, ensure that the documents necessary for making the relevant entries in the Unified State Register of Rights on the rights of VSTU to real estate(real estate), the rights to which are subject to state registration;
6.8. Within a month after making an entry in the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity, submit lists of objects of real estate and especially valuable movable property of VSTU for approval to the Ministry;
6.9. Prepare and submit to the Federal Service for Supervision in Education and Science the relevant documents for reissuing a license for the right to conduct educational activities and a certificate of state accreditation in connection with the reorganization of VSTU;
6.10. Develop and approve the regulation on the branch of the federal state budgetary educational institution of higher education "Voronezh State Technical University" in the city of Borisoglebsk;
6.11. Carry out other necessary legal actions in the manner and terms provided for by the legislation of the Russian Federation and this order.
7. Rector of VSTU Petrenko V.R. and Rector of VGASU Kolodyazhny S.A.:
7.1. To ensure the continuation of education of persons studying at VGASU at VSTU while maintaining the forms and conditions of education;
7.2. Within fifteen days from the receipt of this order, develop and submit to the Department of Management of the Network of Subordinate Organizations (A.I. Kharchenko) a schedule for the implementation of the reorganization of VSTU and VGASU (hereinafter - the schedule);
7.3. On a monthly basis, no later than the tenth day, submit to the Department for Management of the Network of Subordinate Organizations (A.I. Kharchenko) a report on the progress of reorganization activities in accordance with the schedule.
8. Carry out activities related to the reorganization of VSTU and VGASU within 6 months from the date of issuance of this order.
9. Interested structural divisions Ministry, after making an entry in the Unified State Register of Legal Entities on the termination of the activities of the affiliated legal entity, submit to the Department of Finance, organizations budget process, methodology and economics of education and science (Alashkevich M.Yu.) proposals in terms of their competence in order to form a state task for the provision of public services (performance of work) in relation to VSTU, taking into account the VGASU joining it.
10. To the Department of Finance, organization of the budget process, methodology and economics of education and science (Alashkevich M.Yu.):
10.1. Form and approve the state task for the provision of public services (performance of work) in relation to VSTU in an amount not exceeding the total state task of VSTU and VGASU, based on proposals from interested structural divisions of the Ministry;
10.2. Provide conclusion additional agreement to an agreement between VSTU and the Ministry on the procedure and conditions for granting subsidies for financial support for the implementation of the state task for the provision of public services (performance of work), as well as for other purposes.
11. To the Department of Accounting (Antonova T.V.) to transfer subsidies to VGASU for financial support for the fulfillment of the state task for the provision of public services (performance of work) in accordance with the agreement between VGASU and the Ministry until an entry on the termination of activities is made in the Unified State Register of Legal Entities affiliated legal entity.
12. The Department of State Policy in the Field of Higher Education (Sobolev A.B.) to ensure control over the execution of subparagraph 7.1 of paragraph 7 of this order.
13. Department for managing the network of subordinate organizations (Kharchenko A.I.):
13.1. On the basis of V.R. Petrenko, presented by the rector of VSTU. and rector of VGASU Kolodyazhny S.A. schedule within a month to develop an action plan of the Ministry for the implementation of the reorganization of VSTU and VGASU (hereinafter referred to as the action plan for reorganization), ensure its coordination with the interested structural divisions of the Ministry and submit for approval to the management of the Ministry;
13.2. Ensure control over the timely execution of the schedule by the rector of VSTU Petrenko V.R. and rector of VGASU Kolodyazhny S.A.;
13.3. Ensure the storage of a copy of the act of acceptance and transfer of property of VGASU.
14. To establish that the rector of VSTU Petrenko V.R. and Rector of VGASU Kolodyazhny S.A. are personally responsible for the timely and high-quality execution of this order and the schedule.
15. Interested structural subdivisions of the Ministry to ensure the implementation of the action plan for reorganization.
16. Recognize as invalid paragraph 2 and the annex to the order of the Ministry of Education and Science of the Russian Federation of September 2, 2015 N 950 "On the federal state budgetary educational institution of higher professional education" Voronezh State University of Architecture and Civil Engineering "from the moment of making an entry in the Unified State register of legal entities on the termination of VGASU activities.
17. To impose control over the execution of this order on the Deputy Minister Tolstikova E.A.

It is a non-profit organization. It can provide various kinds of public services. task. Financing of the activities of the institution is carried out from the appropriate budget on the basis of the estimate.

Non-Profit Organizations

According to Art. 116-123 of the Civil Code, the types of such associations differ in:

1. The composition of the participants.
2. Purposes of creation.
3. The manner in which their property is formed.
4. Responsibility of participants for existing obligations.
5. Opportunities to lead entrepreneurial activity.
6. Composition of constituent documents.
7. Obligation to publish reports on the use of property.

An institution formed by the owner to perform socially useful tasks can be one of the forms of a non-profit organization. It can be created by a legal entity or a citizen, the Russian Federation, the region, the Moscow Region. In recent years, private (non-state) educational institutions have begun to actively appear on the territory of the country. preschool institutions. They are created by individuals and legal entities and partially compensate for the lack of the required number of municipal preschool educational institutions. Let’s take a closer look at what public institutions are.

general characteristics

A territorial or federal state budgetary institution that does not have profit making as the main goal of its work and does not distribute the funds received among the participants. Such an organization may commercial activity corresponding to the purpose for which it was created. A budgetary institution is formed without restrictions on the duration of its work, unless otherwise provided for in the founding documentation (charter).

Formation features

A budgetary institution can be created Russian Federation, its subject or MO. The founders are state authorities, executive structures of regions or local self-government. A state budgetary institution may not alienate or otherwise dispose of property that is assigned to it by the owner or acquired at the expense of funds allocated to it. The financing of the organization is carried out in whole or in part by its owner.

signs

A territorial (state) budgetary institution has a single owner. It can serve as:

In the first case, a federal budgetary institution is created. The purpose of the formation of the organization is the implementation of socio-cultural, managerial or other socially useful non-profit functions. The budgetary institution is responsible for its own obligations in cash at his disposal. In case of insufficiency of the volume of sources, subsidiary liability is imposed on the owner of the property. As founding document organization has a charter. The enterprise is obliged to publish reports on the use of the property entrusted to it every year. Main financial plan is an estimate of expenses and income.

conclusions

Based on the above features, it can be noted that a budgetary institution:

1. Cannot be created by cooperatives, joint-stock companies and other business entities.
2. Formed for non-commercial purposes. However, the fact that the main activity is not carried out to make a profit and distribute the funds received among the founders does not act as a ban on the provision of paid services. An organization can engage in entrepreneurship if it meets its goals.
3. The recipient of income from the provision of paid services must direct funds, in agreement with the main manager, exclusively for the development and expansion of the activities for which it was created.
4. Owns property formed from material values ​​entrusted to him by the owner, as well as acquired by the organization itself. A budget institution exercising day-to-day management uses and owns objects within the limits defined in the legislation and in accordance with the purposes for which it was created. Unless otherwise specified in regulations, the organization disposes of the property with the consent of the owner.
5. Prior to the beginning of the reporting year, it is obliged to draw up an estimate of expenses / income, and at the end of the period - a report on its implementation.

Financing Features

As mentioned above, funds for the provision of activities come from the relevant budget. It depends on the level at which the organization is created. So, for example, a municipal budgetary institution is financed by means of a local fund. However, when considering this issue, one nuance should be taken into account. In itself, the receipt of such funds does not yet indicate that the institution is budgetary. Financing from such funds is provided for other organizations, including commercial ones. It is carried out in various forms. For example, it can be the purchase of products to meet state (territorial) needs, the provision of subsidies, grants, subventions, and so on.

Requirements and control

Considered non-profit organizations provide a wide range of various socially useful services and perform functions that are not paid for by consumers, but are financed from the relevant funds on an irrevocable basis. For example, a state budgetary institution of healthcare, culture, sports, etc. operates according to such a scheme. On the one hand, such a model of activity weakens control over the quality of the functions performed by the organization, and on the other hand, over the efficiency of using the funds received. The formation of prices for services is carried out mainly by the directive method. This takes into account not only the actual amount of costs, but also the possibilities of the budget fund. In this way, financial condition considered organizations, settlements with creditors and debtors to a large extent depend not so much on the quality and quantity of services, but on the completeness and timeliness of the allocation of funds. The income that a municipal budgetary institution receives from the sale of its services must be spent and distributed in accordance with the requirements of the law. This fact negatively affects the flexibility of economic management, the ability to carry out operational maneuvering in rapidly changing economic conditions. It must be taken into account that only with a combination of all the above signs can we say that the organization is a budgetary institution.

Classification

Among the main types budget organizations should be highlighted:

Organizations can be classified according to various features. Depending on the functions performed (that is, by the nature of their activity), they distinguish state institutions financed in accordance with the sections of the budget classification. Among them:

• Local self-government and state administration. This system, in particular, includes the Ministry of Defense, the Accounts Chamber, the Ministry of Finance, etc.
• Judicial bodies (Constitutional Court, Supreme Arbitration Court, Supreme Court, instances of general jurisdiction).
• Representative offices and embassies operating abroad.

Depending on the sources of funding, there are institutions that receive funds from the federal, regional or local budgets. As mentioned above, organizations can carry out entrepreneurial activities. For example, a higher state budgetary educational institution has the right to provide paid services for teaching students by correspondence. Depending on the sources of income generation, organizations are thus distinguished:

• Providing services to legal entities and citizens for a fee.
• Carrying out activities for free. For example, public educational institutions are mostly free of charge.

Additional services

Budgetary institutions of education, culture, sports, and so on, provide socially useful services, acting as their main activity. She, in turn, without fail indicated in the founding documents. Their activity is carried out according to the task, from which they cannot refuse. The work is financed through the provision of subsidies. These incomes relate to targeted funding not included in the income tax base. In excess of a certain task, in the cases provided for in the Federal Law, within the framework of the task, the organization can provide services, perform work corresponding to its main activity, for a fee on the same conditions for everyone. Thus, a budgetary healthcare institution can carry out certain medical procedures, charging money for them from patients. The organization can also carry out activities other than the main one only insofar as this will act as a method of achieving the goals for which it was formed. In this case, the key condition is to indicate Additional services in founding documents. Other than the main activities, for example, can be carried out by a budgetary professional educational institution by introducing auxiliary paid courses into the program.

Taxation

The profit received from additional paid activities, as well as the property acquired at the expense of it, goes to the independent disposal of the organization. This provision is established in Art. 298, paragraph 3 of the Civil Code. A budgetary educational institution that receives income from paid services must make deductions from profits in the manner prescribed by law. They are only required to make advance quarterly payments on the said tax. In accordance with the established procedure, VAT is paid on paid services rendered, including rent. A budgetary educational institution, like others, deducts a fee for the use of the name "RF" when registering constituent documentation, land tax and property tax.

Restrictions

A state budgetary educational institution, as well as any other institution that provides socially useful additional paid services, cannot use the simplified special taxation regime. This prohibition is established by art. 346.12, para. 3, paras. 17 NK. Also, organizations do not pay UST. This provision is provided for in Art. 346.2, para. 6, paras. 4 NK.

Autonomous organizations

They are also classified as non-commercial. Autonomous institutions are called such institutions that are created by the region, the Russian Federation or the Moscow Region to provide services / perform work in order to implement the powers of state authorities and local self-government provided for in the legislation in the areas of:

Features of the disposal of property

An autonomous institution is not entitled to carry out any actions with immovable objects and especially valuable movable objects without the consent of the owner. The rest of the property that the organization has on the right of operational management, it can dispose of at its own discretion, unless otherwise provided by law. Wherein, autonomous institution may, with the consent of the owner, contribute immovable objects, especially valuable movable objects to the deposit (authorized) capital of other legal entities. The exception is objects of the cultural and historical heritage of the Russian Federation, materials included in the Museum, Archival and National Library Funds of Russia. The procedure in accordance with which the property of an institution is considered especially valuable is approved by the Government.

Change the organization type

This procedure is carried out by decision of the executive state body of the appropriate level:

1. For federal institutions, this institution is the Government.
2. For regional organizations- higher executive agency state authorities of the subject of the Russian Federation.
3. For municipal institutions - local administration or department of the Moscow Region.

This procedure is enshrined in the Federal Law No. 83, Art. 6, paragraphs 6 and 10. A change in the type of a territorial or state budgetary institution is not considered as its reorganization. When an appropriate decision is made, adjustments are made to the constituent documentation. As conceived by the legislators, the procedure for transferring a budgetary institution to another type should include a minimum amount of organizational measures related to changing the status (reissuing the right to a land plot, re-allocation of property for management, etc.). The Government of the Russian Federation has adopted a Decree approving guidelines. They should be used in determining the criteria for transferring a budgetary institution to another type in accordance with the specifics of its activities. In addition, recommendations were approved regarding amendments to labor contracts with leaders of organizations. To provide legal documents budget institutions in accordance with the adopted requirements of the law, a transitional period was determined. It was installed for a year and a half - from January 1, 2011 to July 1, 2012.

Conclusion

The main unifying feature for all budgetary institutions is the fact that only the Russian Federation, its subject or the Moscow Region can act as their founder. This provision is established in Federal Law 83 and Federal Law No. 174. The second essential common feature is the list of those types of activities that a budgetary institution has the right to carry out in accordance with the goals for which it was created. This list must be included in the charter of the organization. In addition, the unifying feature of institutions of this type are restrictions on the disposal of property. Due to the fact that financing is largely carried out through subsidies, the creation of organizations should have an economic justification and practical feasibility. Any budgetary institution is obliged to report on the management of the property entrusted to it annually.