Home / Governance and funding

Governance and funding

Who takes decisions at the Institute, where the money comes from and how it is accounted for. The page exists so that a funder, a customer or a researcher can check us before trusting us.

1founder
3governing bodies
3sources of funding
15.04deadline for the Justice Ministry report

Governing bodies

An autonomous non-commercial organisation is a unitary organisation without membership: it is governed by its founders (Article 123.25(2) of the Civil Code of the Russian Federation), and a standing collegial body is not mandatory. Below is who is responsible for what.

FounderThe supreme governing body. Sets priority areas, approves the annual report and the financial plan, appoints the Director General and decides on the creation of bodies. Personal details are published after state registration.
Director GeneralSole executive body. Runs day-to-day operations, acts without a power of attorney, signs contracts, issues orders and is responsible for accounting and reporting.
Scientific and Expert CouncilAdvisory body provided for by the charter and currently being formed. It consists of invited Russian and international specialists, reviews methodology and manuscripts and may require revision. Membership is published after the members consent to disclosure of their personal data.
Data protection officerAppointed by an order at the same time as the organisation is registered. How to contact the officer and what data is processed are set out in the privacy policy.

How decisions are made

Four rules that apply from day one: they answer the questions funders and customers ask most often.

Research results

Methodology and manuscript pass internal review and assessment by the Scientific and Expert Council. A negative assessment means revision or rejection, and that decision does not depend on who paid for the work.

Commercial work

The contract and the terms of reference are approved by the Director General. Work the Institute cannot deliver methodologically sound is not accepted; a refusal is issued as a letter stating the reason.

Conflict of interest

An employee or council member must disclose a personal interest in a project. That person takes no part in the decision on the project, and the disclosure itself is recorded in the project file.

Customer and publication

The customer receives the report and the right to agree the factual statements, but not a veto over the research result. Where results are published, data restrictions are stated plainly in the text.

Funding

Three sources, each accounted for separately. Targeted contributions and grants are never mixed with service revenue: this is required both for tax accounting and for reporting to the funder.

Targeted contributions and grantsFunds from foundations and earmarked contributions to the Institute's programmes. Spent according to the budget agreed with the funder; reported in the funder's form and within the funder's deadline.
Contract work and servicesAudit of artificial intelligence systems, red teaming, research and development, software engineering. Every engagement has a contract, terms of reference and a signed acceptance act.
Donations and in-kind supportAccepted once the bank account is open, with an entry in the register of receipts and the purpose recorded where the donor has specified one.
Income in 2026None: the organisation is in the process of state registration, the bank account is not open and no contracts have been signed.

Accounting, reporting and control

What the Institute undertakes to do whether or not the law requires it, and what the law requires on top of that.

  • Separate accounting of targeted and commercial income: the policy is approved before the first contract is signed.
  • A report to the Russian Ministry of Justice in the unified form (Order of the Ministry of Justice of 09.12.2025 No. 336) — annually, by 15 April of the year following the reporting year, filed electronically.
  • Tax regime: the simplified taxation system is planned; the application is filed within 30 days after state registration.
  • The annual report on activities and on the use of property is published on this page once approved.
  • Statutory audit does not apply at the current thresholds (income above RUB 800 million or assets above RUB 400 million); an independent review is commissioned if a funder or a major customer requires one.
  • Scheduled inspections by the Ministry of Justice — no more than once every three years (Order of the Ministry of Justice of 30.12.2021 No. 274).
This is the Institute's own statement of commitment, not legal advice. Where a wording differs from the law, the law applies.

What this page does not have yet

The organisation is not registered, so part of the tables is empty. Below it says plainly when and what will appear — instead of dashes that explain nothing.

Annual report on activitiesWill appear for the first full reporting year, together with the filing to the Russian Ministry of Justice.
Report on the use of targeted fundsWill appear after the first year of work with targeted funds.
Members of the governing bodiesPersonal data — after state registration and the consent of the individuals to disclosure.
Audit reportStatutory audit does not apply; a report will appear only if a funder or a customer commissions the review.
Legal details and bank accountAfter state registration: tax number, registration number, bank account and legal address.

Page updated 29 September 2026 · site build 2026.10.01 · ANO «ISAI»