Anti-corruption legal education: “Using a gift to support the activities of a state (municipal) body, organization, selling a gift, donating to a charity, destroying a gift.”
When deciding on the advisability of using a gift to ensure the activities of a state body or organization, from the moment the operational management right is fixed, this gift is reflected in the corresponding balance accounts of non-financial assets in fixed assets or in inventory.
Moreover, such a gift may be given to other persons during protocol events, business trips and other official events. The date of acceptance of a gift for accounting is the date indicated in the primary accounting document, the decision of the commission for the receipt and disposal of assets (hereinafter - the commission) on the appropriateness of using the gift to ensure the activities of the state body.
Based on the specifics and purpose of the gift, the head of the state body or organization, taking into account the opinion of the commission, may decide to use the gift to support the activities of the state body, to organize or transfer such a gift for use to a subordinate organization.
The decision to sell the gift or donate it to the balance of a charitable organization, to a cultural institution (museum), or to destroy it in accordance with the legislation of the Russian Federation is made by the head of the body based on the results of the commission’s conclusion on the appropriateness (inappropriateness) of the use of gifts to ensure the organ’s activities.
The sale of the gift is carried out through tendering in the manner prescribed by the legislation of the Russian Federation. In the case of a decision on the sale of a gift at the auction, it is necessary to send a letter to the state body authorized to sell state property.
It should be noted that, according to budget legislation, the authority to sell treasury property and to administer federal budget revenues from the sale of such property is exercised only by authorized bodies: the Federal Property Management Agency, the Administrative Department of the President of the Russian Federation, etc.
Sale (redemption) of gifts is carried out at the cost of the gift established by the subject of valuation activities. At the same time, expenses incurred for gift evaluation services are expenses of a state body. The proceeds from the sale (redemption) of the gift are credited to the income of the corresponding budget.