1. An autonomous institution is a non-profit organization established Russian Federation, a subject of the Russian Federation or a municipality for the performance of work, the provision of services in order to exercise the powers of public authorities provided for by the legislation of the Russian Federation, the powers of bodies local government in the fields of science, education, healthcare, culture, mass media, social protection, employment, physical culture and sports, as well as in other areas in cases established by federal laws (including when carrying out activities to work with children and youth in these areas).
2. Autonomous institution is a legal entity and on its own behalf can acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court.
3. An autonomous institution created on the basis of property owned by the federal government, an autonomous institution created on the basis of property owned by a constituent entity of the Russian Federation, an autonomous institution created on the basis of property owned by municipal property, shall have the right to open accounts with credit institutions and (or) personal accounts, respectively, in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities.
(see text in previous edition)
3.1. The founders of autonomous institutions created on the basis of property owned by a constituent entity of the Russian Federation (municipal property) have the right to conclude agreements on the opening of personal accounts for autonomous institutions under their jurisdiction with territorial bodies of the Federal Treasury.
3.2. Opening and maintenance of personal accounts for autonomous institutions in the territorial bodies of the Federal Treasury is carried out in the manner established by the Federal Treasury.
(see text in previous edition)
3.3. Opening and maintenance of personal accounts for autonomous institutions in the financial body of the subject of the Russian Federation (municipal formation) is carried out in the manner established by the financial body of the subject of the Russian Federation (municipal formation).
3.4. Cash transactions with the funds of autonomous institutions that have personal accounts opened in accordance with parts 3.2 and 3.3 of this article are carried out on behalf of and on behalf of these institutions by the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities in the manner established by the Federal Treasury, respectively. , the financial body of a constituent entity of the Russian Federation, a municipality, within the limits of the balance of funds reflected in the corresponding personal account.
(see text in previous edition)
3.5. Accounts opened with the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities to record transactions with funds received by autonomous institutions are serviced by institutions of the Central Bank of the Russian Federation, credit institutions without charging a fee.
3.6. Operations with funds received by autonomous institutions from the relevant budget of the budgetary system of the Russian Federation in accordance with Article 78.2 of the Budget Code of the Russian Federation in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the local administration of a municipality, are accounted for on separate front accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities.
(see text in previous edition)
3.7. Operations with funds received by autonomous institutions from the relevant budget of the budgetary system of the Russian Federation in accordance with the Budget Code of the Russian Federation are recorded on the accounts opened by them in accordance with Part 3 of this article in credit institutions after verification of documents confirming the cash expenses, in the manner established by the relevant financial authority in accordance with Part 3.10 of this article, or on separate personal accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities. Funds accounted for on separate personal accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities, can be used to reimburse cash expenses incurred by institutions from accounts opened by them in credit institutions, or from personal accounts autonomous institutions opened by him in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities for accounting transactions with funds received by autonomous institutions from income-generating activities, and with funds received by autonomous institutions from the corresponding budget of the budget system of the Russian Federation in accordance with of the Budget Code of the Russian Federation, after checking the documents confirming the cash expenses subject to reimbursement, in the manner established by the relevant financial authority in accordance with Part 3.10 of this Article uh .
(see text in previous edition)
3.8. Transactions with funds received by autonomous institutions within the framework of compulsory medical insurance are accounted for on separate personal accounts of autonomous institutions to record transactions with compulsory medical insurance funds opened by them in the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities.
3.9. Expenditures of autonomous institutions, the source of financial security of which is the funds received by autonomous institutions in accordance with paragraph one of clause 1 of Article 78.1 of the Budget Code of the Russian Federation, as well as funds received by these institutions under compulsory medical insurance, recorded on personal accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, the financial bodies of the constituent entities of the Russian Federation, municipalities, are carried out without their submission to the territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation, municipalities documents confirming the occurrence of financial obligations, unless otherwise established by federal laws, laws of the constituent entities of the Russian Federation, municipal legal acts representative bodies of municipalities, respectively.
(see text in previous edition)
3.10. The expenses of autonomous institutions, the source of financial security of which are funds received by autonomous institutions in accordance with paragraph two of clause 1 of Article 78.1 of Article 78.2 of the Budget Code of the Russian Federation, are made after verification of documents confirming the occurrence of monetary obligations, compliance with the requirements established by Part 3.11-1 of this Article , and compliance of the content of these operations with the purposes of providing subsidies and budget investments in the manner established by the relevant financial authority to authorize these expenses.
(see text in previous edition)
(see text in previous edition)
3.11-1. Autonomous institutions, when concluding contracts (agreements) for the supply of goods, performance of work, provision of services that provide for advance payments, comply with the requirements determined by the regulatory legal acts of the Russian Federation, the regulatory legal acts of the constituent entities of the Russian Federation, municipal legal acts regulating budgetary legal relations, for recipients of funds the corresponding budget of the budgetary system of the Russian Federation.
3.12. Autonomous institutions exercise, in accordance with the procedure established by the Government of the Russian Federation, the highest executive body of state power of a subject of the Russian Federation, the local administration of a municipal formation, the powers of a federal state body (state body), an executive body of state power of a subject of the Russian Federation, and a local self-government body for the execution of public obligations to individuals payable in cash.
3.13. Financial support for the exercise by autonomous institutions of the powers of a federal body of state power (state body), an executive body of state power of a constituent entity of the Russian Federation, a local self-government body to fulfill public obligations to individuals subject to execution in monetary form, is carried out in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of the subject of the Russian Federation, the local administration of the municipality.
3.14. Operations with funds carried out by autonomous institutions in the cases and in the manner established by the regulatory legal acts of the Government of the Russian Federation, regulatory legal acts of the highest executive body of state power of a constituent entity of the Russian Federation, legal acts of the local administration of a municipal formation, on behalf of and on behalf of the federal state body authority (state body), public authority of the constituent entity of the Russian Federation, local government, and operations to fulfill public obligations to individuals, subject to execution in cash, are accounted for on a personal account opened by the relevant state authority (state body), local authority self-government as a recipient of budgetary funds.
3.15. Unused in the current financial year, the balances of funds provided to an autonomous institution from the relevant budget of the budgetary system of the Russian Federation in accordance with paragraph one of clause 1 of Article 78.1 of the Budget Code of the Russian Federation are used in the next financial year in accordance with the financial and economic activity plan of the autonomous institution to achieve the purposes for which this institution was created, when the autonomous institution achieves the indicators of the state (municipal) task for the provision of state (municipal) services (performance of work), characterizing the volume of the state (municipal) service (work). Federal laws, laws of constituent entities of the Russian Federation, municipal legal acts of representative bodies of municipalities may provide for the return to the appropriate budget of the balance of the subsidy for the implementation of the state (municipal) task, respectively, by federal autonomous institutions, autonomous institutions of the constituent entity of the Russian Federation, municipal autonomous institutions in an amount corresponding to the achieved indicators of the state (municipal) task by the indicated institutions.
(see text in previous edition)
3.16. The balances of funds received by an autonomous institution within the framework of compulsory health insurance that have not been used in the current financial year shall be used in the next financial year for the same purposes.
3.17. Unused balances of funds provided to an autonomous institution from the relevant budget of the budgetary system of the Russian Federation in the current financial year in accordance with paragraph two of clause 1 of Article 78.1 (in the event of transactions with these funds on personal accounts of autonomous institutions opened by them in the territorial bodies of the Federal Treasury, financial bodies of constituent entities of the Russian Federation, municipalities) and Article 78.2 of the Budget Code of the Russian Federation, are subject to transfer by an autonomous institution to the appropriate budget of the budgetary system of the Russian Federation.
(see text in previous edition)
3.18. The balances of funds provided for by paragraph 3.17 of this article, not used in the current financial year, may be used by autonomous institutions in the next financial year if there is a need to allocate them for the same purposes in accordance with the decision of the relevant body exercising the functions and powers of the founder of an autonomous institution.
(see text in previous edition)
3.19. Foreclosure on the funds of autonomous institutions whose personal accounts are opened with the territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation, municipalities, is carried out in a manner similar to the procedure established by Part 20 of Article 30 federal law dated May 8, 2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement legal status state (municipal) institutions" for budgetary institutions.
3.19-1. Establish that the balances of funds of federal autonomous institutions, autonomous institutions created by the constituent entities of the Russian Federation, in the budgets of which the estimated share of interbudgetary transfers from federal budget(except for subventions) during two of the last three reporting financial years did not exceed 20 percent of the volume of own revenues of the consolidated budget of the constituent entity of the Russian Federation, on the accounts of the territorial bodies of the Federal Treasury, financial authorities of the said constituent entities of the Russian Federation, opened with institutions of the Central Bank of the Russian Federation in accordance with with the legislation of the Russian Federation, which reflect operations with the funds of these autonomous institutions, may be transferred from the specified accounts to the appropriate budget of the budgetary system of the Russian Federation with their return to the accounts from which they were previously transferred in accordance with this part, including for the purposes of execution of settlement documents submitted by the autonomous institutions specified in this part to the territorial bodies of the Federal Treasury, financial authorities of the said constituent entities of the Russian Federation within the time limits stipulated by Part 3.21 of this Article , in the manner prescribed by the Ministry of Finance of the Russian Federation, the financial authorities of the said constituent entities of the Russian Federation, respectively.
3.20. Establish that the balances of funds of autonomous institutions created by the constituent entities of the Russian Federation, municipalities, with the exception of the balances of funds of autonomous institutions created by the constituent entities of the Russian Federation and specified in Part 3.19-1 of this Article, on the accounts of the territorial bodies of the Federal Treasury (opened in the cases provided for by Part 3.1 of this article), financial bodies of constituent entities of the Russian Federation, municipalities opened in institutions of the Central Bank of the Russian Federation in accordance with the legislation of the Russian Federation, which reflect transactions with funds of autonomous institutions, can be transferred from these accounts to the appropriate budget of the budget system of the Russian Federation with their return to the accounts from which they were previously transferred in accordance with this part, in order to execute the settlement documents submitted by the autonomous institutions specified in this part to the territorial bodies Federal Treasury, financial authorities of the said constituent entities of the Russian Federation, municipalities within the time limits stipulated
On the basis of the regional clinical hospital, a conference was held dedicated to a very topical issue of improving the legal status of state and municipal medical institutions, which was attended by almost all the chief doctors of various medical institutions of the region and nearby regions.
Since January 1, 2011, many chief physicians have decided to transfer their medical institutions to autonomous status. All of them believed that this organizational and legal form would give health facilities the opportunity to earn money through the provision of paid medical services and allow you to bring out wages doctors and other medical personnel to a decent level.
↯ More articles in the journal
Sources of information
- See for example: Zalessky V.V. New legal entity (autonomous institution) // Journal of Russian law. 2007. No. 4;
- Rybalchenko I.E. New forms on the intensification of the activities of a medical institution in the field paid services// Health manager. 2005. No. 11;
- Selyukov A.D. Legal aspects financial support of budgetary institutions // Law and Education. 2002. No. 3;
- Siburina T.A. Future directions of institutional development of health care // Manager of health care. 2005. No. 7;
- Starodubov V.I., Tikhomirov A.V. Institution: pro et contra // Chief Physician: economy and law. 2004. No. 1;
- Stetsenko S.G. Paid medical services: topical issues of legal regulation // Medical Law.2003. No. 1.
Characteristics of organizational and legal forms of the medical organizations
Kuznetsova T.V.
Peoples" Friendship University of Russia
| This article discusses various organizational and legal forms medical organizations as well as a detailed description of each of the considered commercial and non-commercial forms medical organizations. Detailed characteristics include various comparative aspects legal status, managerial, property and economic nature, the content of constituent documents, the right to operate in the CHI system, depending on the organizational and legal form of the medical organization. The most common form of non-profit medical organization today is characterized in detail - state (municipal) medical institution, as well as the most promising form, taking into account the realities of today, is a state (municipal) autonomous non-profit medical organization. | In the present article, various organizational and legal forms of medical organizations are considered; the detailed characteristic of each commercial and noncommercial forms of medical organizations considered is also given. The detailed characteristic includes various comparative aspects of legal status, administrative, property and economic characters, contents of constituent documents, the right to provide activity in the MHI system depending on the organizational and legal form of the medical organization. The detailed consideration is given to the most widespread form for today of noncommercial medical organization state (municipal) medical facility, and also to the most perspective, in view of today’s realities form state (municipal) autonomous noncommercial medical organization. |
The main criterion for the classification of organizational and legal forms is the purpose of creating a medical organization. According to this criterion, all organizations are divided into two categories: commercial and non-profit.
commercial organization is a legal entity created for the purpose of entrepreneurial activity. The main objective of the activities of such an organization is to make a profit. Commercial organizations can be both private (business companies and partnerships, production cooperatives), and state and municipal (unitary enterprises). A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is in state or municipal ownership and belongs to the unitary enterprise on the right of economic management. Right of economic management- this is the right to own, use and dispose of property within the limits determined in accordance with the civil code. An enterprise is not entitled to sell property belonging to it under the right of economic management, lease it, give it as a pledge, contribute to authorized capital business companies and partnerships or otherwise dispose of property without the consent of the owner.
One of the forms of unitary enterprise - state enterprise, which differs in that the property is transferred to it not for economic management, but for operational management. The right of operational management- this is the right to own, use and dispose of property within the limits established by law, in accordance with the goals of the enterprise, the tasks of the owner and the purpose of the property. The owner of property assigned to a state-owned enterprise has the right to withdraw excess, unused or misused property and dispose of it at his own discretion.
Thus, unitary enterprises own and use someone else's property - state or municipal: the owner of the property does not lose rights to it, creating a unitary enterprise and endowing it with the necessary material resources.
The executive body of a unitary enterprise is the head, who is appointed by the owner or a body authorized by the owner (in our case, the health management body) and is accountable to him.
A unitary enterprise is not liable for the obligations of its founder, and the founder is not liable for the debts and obligations of a unitary enterprise. At the same time, the responsibility of a unitary enterprise to a certain extent depends on the scope and nature of the rights to property assigned to it by the owner - on the right of economic management or on the right of operational management.
A unitary enterprise is quite independent in its activities: it is not financed according to the estimate, the founder can pay for its services on the basis of concluded agreements. This provides the possibility of operational resource maneuver, and the absence of restrictions on the wage fund creates commercial incentives for the team of a unitary enterprise.
Despite the fact that the activities of a unitary enterprise are subordinated to making a profit, its constituent documents should also contain goals that are meaningful in nature - for example, meeting the needs of the population in certain types of medical care, which allows you to keep a unitary enterprise within certain boundaries of activity. However, within these boundaries, a unitary enterprise behaves like a commercial organization. His desire for profit may be in conflict with the objectives of the activity. For example, a medical unitary enterprise may refuse to provide unprofitable types of services, to comply with part of the obligations to the attached population. It may be interested in replicating more profitable proven medical technologies, artificially narrowing the choice of services. Therefore, if a unitary enterprise operates in the MHI system, additional costs will be required to organize control against these negative trends. This limits the possibility of using unitary enterprises to exercise the rights of citizens to free medical care.
The same restrictions exist for the use of private commercial medical organizations in the CHI system: companies with limited liability, open and closed joint-stock companies and others.
However, sometimes working in the MHI system can be beneficial for commercial organization- even in the case when, on formal grounds, the services provided are unprofitable, and the commercial enterprise seeks to receive an assignment for the provision of medical care within the framework of compulsory health insurance - in particular, by offering assistance at affordable prices. Therefore, the possibility of using such organizations in the CHI system should not be completely rejected.
Non-profit organization is a legal entity that does not set profit making as the main goal of its activities and does not distribute profits between participants.
Both public and private medical organizations can be non-profit.
All non-profit organizations have special legal capacity, the content of which depends on the purpose of creating a particular organization and its legal form. The purpose of a non-profit medical organization is to protect the health of citizens. Realize commercial activity a non-profit organization can only to the extent that it corresponds to the goals of its creation. Such activity for a medical organization, for example, may be the provision of profitable paid medical services in addition to the CHI program.
A non-profit organization owns or manages separate property, is liable for its obligations with this property (with the exception of institutions that are liable for obligations only with their own money), can acquire property or non-property rights on its own behalf, incur obligations, be a plaintiff and a defendant in court.
Bodies of state power and local self-government, within their competence, can provide economic support to non-profit organizations in various forms, including:
Provision in accordance with the legislation of benefits for the payment of taxes, customs and other fees and charges (taking into account the legal form of a non-profit organization):
- full or partial exemption from payment for the use of state and municipal property;
- placement among non-profit organizations on a competitive basis of state and municipal social assignments;
- providing, in accordance with the law, tax benefits to citizens and legal entities that provide financial support to non-profit organizations.
At the same time, it is not allowed to provide exemptions for the payment of taxes in individually individual non-profit organizations, as well as individual citizens and legal entities providing financial support to these non-profit organizations.
The dominant form of non-profit medical organization is currently institution.
An institution is an organization created by the owner of the property, including the state, local governments, legal entities or individuals, to carry out managerial, socio-cultural or other functions of a non-commercial nature and financed by the owner in whole or in part.
The founder-owner (or a body authorized by him) appoints the head of the institution as the sole executive body.
The owner finances the activities of the institution in whole or in part, transferring to it cash or assigning other property to it on the basis of the right of operational management, which imposes significant restrictions on the institution on the possession and disposal of this property. The institution is not entitled to alienate or otherwise dispose of property assigned to it or acquired at the expense of funds allocated by the owner according to the estimate.
The institution is responsible for its obligations with the funds at its disposal. In case of their insufficiency, the owner of the relevant property bears subsidiary liability.
The articles of association or bylaws of an institution may permit certain types of profitable activities (i.e. entrepreneurial activity). Incomes from entrepreneurial activity, as well as property acquired at their expense, are the property of the founder and come only to independent disposal, but not to the property of the institution. Thus, an institution under no circumstances can become the owner of its property.
The liquidation of the institution is carried out according to general rules civil legislation, and the rest of the property always becomes the property of the founder.
The state (municipal) institution is still the most common form of state non-profit organization. However, this form of organization is not the only acceptable one; moreover, it has a number of significant drawbacks, the main of which is that this organizational and legal form does not stimulate the desire for efficient use of resources. The reason for this is the use of the principle of maintenance by the owner, rather than payment for final services, restrictions on the maneuvering of resources, and strict regulation of financial and economic activities. The property is assigned to a state (municipal) institution on the basis of the right of operational management; financing, according to Article 161 of the Budget Code, can only be carried out according to the estimate. This does not create incentives, for example, to introduce new medical technologies that would reduce the overall cost of treatment by exceeding the costs of any individual item (for example, the cost of medicines and expendable materials). The subsidiary responsibility of the state owner for the obligations of a medical institution gives rise to the dependency of institutions.
The introduction of compulsory health insurance has significantly changed the activities of medical institutions. Increasingly, they are financed on a service-by-service basis rather than on an estimate of income and expenses. The basis of their relationship with the insurer is a contract for the provision of medical services, according to which the medical institution undertakes to provide services of a certain volume and quality to the insured contingent, receiving payment at tariffs for this. At the same time, the independence of medical institutions expanded. Receiving financial support based on the volume of medical care provided to the population, they use non-budgetary sources of funding, which allows them to quickly resolve medical and economic issues. There was a real opportunity to ensure the dependence of the amount of remuneration on the volume and quality of work performed.
Incomes received as payment for medical care from insurers and other sources are used by medical institutions at their own discretion to solve statutory tasks.
Thus, the nature of the activities of medical institutions is increasingly acquiring the features inherent in autonomous non-profit organizations. This organizational and legal form is incompatible with a rigid administrative hierarchy and operates on the basis of contractual relations. The activities of such an organization are not aimed at fulfilling the tasks of the founder, but at achieving the statutory goals.
Legislative consolidation The independence of state and municipal medical institutions, assumed when creating new organizational and legal forms, requires their legislative consolidation. The relevant bill is currently under consideration.
The bills propose to add two more forms to the existing form of a state institution. it autonomous institution and state (municipal) autonomous non-profit medical organization.
According to the bills, property autonomous institution belongs to him on the right of operational management. The owner of the property of an autonomous institution is the Russian Federation, a subject of the Russian Federation or a municipality. An autonomous institution is not entitled, without the consent of the owner, to dispose of immovable and especially valuable movable property assigned to it by the owner or acquired by an autonomous institution at the expense of target funds allocated to it by the owner for the creation (acquisition) of immovable and especially valuable movable property. The types of especially valuable movable property, which an autonomous institution has the right to dispose of only with the consent of the owner, are determined by the Government of the Russian Federation. At the same time, an autonomous institution independently disposes of property (including real estate) acquired by it with the income from its activities. The property of an autonomous institution may be used by it exclusively for the purposes determined by its charter.
Unlike an autonomous institution, property state (municipal) autonomous non-profit organization, including transferred to it by the founder during its creation, belongs to this organization on the basis of ownership. At the same time, a state (municipal) autonomous non-profit organization, as well as an autonomous institution, may use its property exclusively for the purposes determined by its charter.
An autonomous institution is liable for its obligations with all the property belonging to it, with the exception of immovable and especially valuable movable property, which an autonomous institution is not entitled to dispose of without the consent of the owner. A state (municipal) autonomous non-profit organization is liable for its obligations with all its property.
The owner of the property of an autonomous institution shall not be liable for the obligations of an autonomous institution, except for the cases provided for by the surety agreement. An autonomous institution shall not be liable for the obligations of the owner of the property assigned to it. In the same way, a state (municipal) autonomous non-profit organization is not liable for the obligations of its founder, and the founder is not liable for the obligations of the state (municipal) autonomous non-profit organization created by him, except for the cases provided for by the surety agreement.
An autonomous medical institution carries out its activities in accordance with the goals defined by law and the charter by providing medical services to the population.
An autonomous institution has the right, with the consent of the owner of its property, to act as a founder (participant) of other legal entities whose activities correspond to the goals of the activities of the autonomous institution, if participation in these legal entities can contribute to the quality provision of services (performance of work) by the autonomous institution.
Income of an autonomous institution and state (municipal) autonomous organization come at their independent disposal and are used to achieve the goals for which they were created. The owner of the property of an autonomous institution, as well as the founder of an autonomous non-profit state (municipal) non-profit medical organization, does not have the right to receive income from the use of property and activities of an autonomous institution (non-profit medical organization).
An autonomous institution, like a state (municipal) non-profit organization, is obliged to annually publish reports on its activities and the use of its property in the manner determined by the Government of the Russian Federation; maintain accounting records and provide accounting and statistical reporting in the manner prescribed by the legislation of the Russian Federation; provide information about their activities to state statistics bodies, tax authorities, government bodies or local self-government bodies and other bodies and persons in accordance with the legislation of the Russian Federation and its charter.
Information about the size and composition of the property of an autonomous institution, a state (municipal) autonomous non-profit organization, the size and structure of their income and expenses, the number and composition of employees, the average level of wages, the use of unpaid labor of citizens in the activities of these organizations cannot constitute a commercial secret. Organizations of both organizational and legal forms provide open access, including access to the media to the following of their documents:
- charter (including amendments and additions to the charter);
- certificate of state registration;
- decision of the founder on the creation of an autonomous institution;
- regulations on branches and representative offices;
- documents containing information about the personal composition of the board of trustees and the executive body;
- information on the size and composition of the property on the balance sheet of the autonomous institution and documents confirming its rights to this property;
- plan of financial and economic activity;
- annual reports on financial activities, financial statements;
- auditors' conclusions.
The main activity of an autonomous institution, a non-profit state (municipal) organization is recognized as an activity directly aimed at achieving the goals for which the autonomous institution was created (in the case of an autonomous medical institution, a non-profit medical organization - to protect public health).
An autonomous medical institution, in accordance with the tasks of the founder and obligations to the insurer for compulsory health insurance, carries out activities for free or partially paid services (performing work) for the consumer, provided with funding from the relevant budget, extra-budgetary funds or funds of the insurer for compulsory health insurance. The state (municipal) non-profit medical organization has the right to provide the same services on the basis of the instructions of the founder.
In addition to these volumes of these services, an autonomous institution and a state (municipal) medical organization are also entitled, at their own discretion, to provide services (perform work) related to their core activities, for a fee for any citizens and legal entities, in compliance with the rules of civil law on a public contract. At the same time, these organizations must ensure the proper fulfillment of tasks and obligations aimed at fulfilling the statutory goals. On the same terms, an autonomous institution, a non-profit medical organization has the right to perform work (provide services) that are additional in nature in relation to the main activity defined by the charter. All of these additional activities must be fully specified in the articles of association.
The decision to create an autonomous institution on the basis of federally owned property shall be taken in accordance with the procedure established by the Government of the Russian Federation.
The decision to create an autonomous institution on the basis of property owned by a constituent entity of the Russian Federation or owned by a municipal formation is taken by a state authority of a constituent entity of the Russian Federation or a local government body within their competence established by acts defining the status of these bodies.
The decision to grant the status of an autonomous state (municipal) institution to an existing one is made if the following conditions are met simultaneously:
- such a decision will not entail a violation of the rights of citizens provided for by law, including the right to receive free medical care and free education;
- as of the date of the decision, the state (municipal) institution does not have accounts payable more than three months overdue.
The Government of the Russian Federation may establish additional conditions for making a decision on granting an autonomous status to an existing state (municipal) institution.
The Government of the Russian Federation or an authorized body of state power of a constituent entity of the Russian Federation or a local self-government body may determine lists of state (municipal) institutions that are not subject to the status of an autonomous institution.
The adoption of a decision to endow an existing state (municipal) institution with the status of an autonomous institution entails the introduction of changes to its charter and state registration of these changes in the prescribed manner.
On the same grounds, a decision is made to establish a state (municipal) autonomous non-profit organization. The only difference is that an autonomous non-profit medical organization can be formed either through its establishment or through the transformation of a state (municipal) medical institution, including an autonomous one.
The founder of both organizational and legal forms is the Russian Federation, its subject or municipality. The constituent document is the charter approved by the founder. Mandatory state registration these organizations.
supreme body both in an autonomous institution and in a non-profit organization is board of trustees, the decision on the appointment of members of which is made by the founder. The current management is carried out by the sole executive body (in the case of a medical organization - the head physician), the decision on the appointment of which is made by the board of trustees.
The liquidation of an autonomous institution, as well as a non-profit organization, is possible on the grounds and in the manner prescribed by the Civil Code of the Russian Federation. Claims of creditors of a liquidated state (municipal) autonomous non-profit organization shall be satisfied at the expense of property belonging to it by right of ownership, and claims of creditors of an autonomous institution - only at the expense of that part of the property that can be levied.
The property of any of these organizations remaining after satisfaction of creditors' claims shall be transferred by the liquidation commission to its founder.
Thus, two new forms are added to the existing form of a medical institution: an autonomous state (municipal) medical institution and a state (municipal) medical organization.
An autonomous institution differs from an institution in the following main points:
- have a broader content right of operational management of property transferred to them by the founder and acquired as a result of income-generating activities permitted by them (the right of autonomous operational management);
- the owner-state does not bear subsidiary liability for the obligations of an autonomous institution, while the collection of creditors cannot be levied on buildings and high-tech equipment, that is, an autonomous institution is liable for its obligations independently, but within the limits of its available funds and part of the equipment;
- in an autonomous institution, a board of trustees is created, which primarily performs supervisory functions.
A state (municipal) autonomous non-profit organization is characterized by the following features:
- the organization is the owner of the property transferred to it by the founder and earned independently:
- the transfer of property by the owner to the ownership of the organization upon its creation is not privatization, since the organization remains state (municipal): the founder can transfer part of the property on a lease or gratuitous basis, in which case the property remains in state (municipal) ownership, and the threat of its alienation does not occur;
- the organization bears full responsibility for its obligations with all the property owned by it;
- The supreme body of the organization is the Board of Trustees, empowered to resolve key issues of the organization's activities.
Private non-profit organizations may also exist in the form of a non-profit partnership or an autonomous non-profit organization. The founders and participants of both of these organizational and legal forms can be any physical and legal entities, and for a non-profit partnership it is necessary to have at least two founders, for a non-profit organization the number of founders can be any. The activity of these organizations determined by the statute is aimed at achieving public benefits. The supreme governing body in the case of a non-commercial partnership is the general meeting of participants and the executive body - collegiate or sole. In an autonomous non-profit organization, a supreme collegial body (such as a supervisory board) and an executive body - a collegial or sole individual - are created. The rights of the founders in the first case are exercised by participating in the general meeting. In the second - participation in the formation of the highest collegial governing body. Both organizations enter into contractual relations with clients, both bear responsibility for their obligations within the limits of their property. The reports of these organizations are not published, but are provided to the founder and other bodies provided for by law.
All types of non-profit organizations, both public and private, can be involved in the provision of medical care in the CHI system. With sufficient independence, such organizations seek to increase local (within their institution) economic efficiency provision of medical care, and the presence of competition in the struggle for tasks can also be used to increase structural (within the entire healthcare system) efficiency. The presence of independence stimulates the activity of the organization in the provision of new services, earning money to buy more modern equipment, increasing wages depending on the results obtained. However, in order to effectively take advantage of the existing benefits, the leaders of these organizations must have certain methods and tools that allow them to choose the right path to improve efficiency.
List of used literature:
- Kucherenko V.Z., Vyalkov A.I., Denisov I.N. and others. Organization and analysis of the activities of medical institutions in the conditions of compulsory medical insurance.-M .: FFOMS, 2000.
- Health Economics / ed. THEM. Sheiman / - M. Tasis, 2001.
- Kucherenko V.Z., Flek V.O., Vyalkova G.M. Evaluation of the effectiveness of medical organizations / ed. A.I. Vyalkova / - M., GEOTAR-MED, 2004.
- health management on present stage: problems, their causes and possible solutions/ ed. IN AND. Starodubova, D.V. Pivenya, / - M .: Publishing House "Health Manager", 2006.
|
In our country, there is probably not a single person who would not come across state institutions in one way or another. We all went to school, visited polyclinics, stood in long lines at the tax office or the social security. At least one of these places, but certainly familiar to the citizens of Russia. And everyone has heard a lot, and many personally know about the by no means exorbitant salaries of workers public sector. But now it's not about that. For a long time the concept government agency" was identical to the concept of " state-financed organization". However, recently there have been some changes in our legislation. At the moment, municipal and state organizations are divided into state, autonomous and In this article we will talk about one of these types.
An autonomous institution is one established by the Russian Federation, its subject or municipality. Its purpose is to provide services or perform work in scientific, educational activities, in the areas of healthcare, social protection, employment, culture, sports and others.
The state can be created in two ways:
- Establishment of a new organization.
- Changing the type of an existing organization, i.e., the transformation of a budgetary or state institution into an autonomous one. This procedure requires the decision of the executive authorities. Moreover, when changing the type of institution, the founder, as a rule, does not change.
Why is this procedure necessary? What does the organization get as a result?
An autonomous institution is an organization that has access to most of the benefits due to a budgetary institution, but does not have the same restrictions. Let's try to explain. A budgetary institution receives certain funds from the state according to the expenditure schedule. It can only be used for strictly defined purposes.
By the way, the same applies to his extrabudgetary activities. Moreover, for all expenses and receipts, it must be fully accountable to the Federal Treasury of the Russian Federation. An autonomous institution is an organization with greater financial and economic freedom. It receives funding from the state, which can be spent on expenses for its main activity, on the maintenance of property or the payment of taxes. But she can also receive income from the property assigned to her, for example, by renting out premises. At the same time, the organization itself will determine what to spend the funds received on, and has the right to adjust costs if necessary. It can combine budgetary funds and funds received from extrabudgetary activities. An autonomous institution has the right to place financial resources on thus receiving In addition, it can take out loans. The reporting to the Federal Treasury of institutions of this type has been simplified.
An autonomous institution is an organization that has the opportunity to increase its profitability, as well as the quality of services due to the factors listed above.
Only lovers will survive
Features of advertising aimed at children
retouching old photos in photoshop retouching old photos
What is an NPO: decoding, definition of goals, types of activities Does a non-profit organization have the right
Gleb Nikitin First Deputy