Treasury support of the contract is required. Expansion of the scope of treasury support of funds (Artemova I.V.). Conditions for opening a personal account for treasury support of the contract

• Scheme of treasury support of government contracts. IGK with treasury support. Small contracts - money to the company's current account. For what purposes is it allowed to transfer funds to the settlement accounts of the executors of the state defense order in a credit institution?
• Opening personal accounts to record transactions of a non-participant in the budget process;
• List of documents to ensure the process of interaction with the treasury. What needs to be done for electronic document management?
• List of prohibited and permitted operations in treasury support;
• Necessary conditions included in government contracts (contracts, agreements) providing for advance payments;
• Information on the direction of spending targeted funds;
• What enterprise reports and how often do Territorial Treasury bodies send to the information system?
• Mandatory conditions included in government contracts, contracts (agreements) for treasury support. Documents required to authorize expenses from personal accounts in the treasury;
• What does the Treasury check when authorizing the targeted expenses of the contractor, co-executor;

• Banking support of the State Defense Order: how the created scheme allows Moscow to see what and for what money is being transferred;
• What is the cooperation of accompanied transactions and industrial cooperation in the field of state defense orders. How does the Supplier differ from the Contractor in cooperation and can they be forced to open separate bank accounts?
• Identifier of the state contract for the State Defense Order. The procedure for granting access to information located in the unified information system of banking support, containing information on settlements under the State Defense Order;
• Increase in the number of permitted operations, changes in and with prohibited operations;
• Preparation of payment orders. Register of supporting documents.

• Transfers between separate accounts. Scheme of the movement of money and analysis of specific situations, if necessary: cover the obligations and all expenses of the enterprise from one separate bank account; financing of purchases of technological equipment and other investments in the infrastructure of the enterprise, incl. capital character; use of funds received from the Customer for the execution of the previous stages of the state defense contract;

10. Summing up. Discussion of the most relevant topics and answers to questions.

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

On approval of the Rules for treasury support of funds in the currency of the Russian Federation in cases provided for by the Federal Law "On the federal budget for 2017 and for the planning period of 2018 and 2019"

Document as amended by:
(Official Internet portal of legal information www.pravo.gov.ru, 04.04.2017, N 0001201704040056);
(Official Internet portal of legal information www.pravo.gov.ru, 07/07/2017, N 0001201707070020).
____________________________________________________________________

In accordance with Article 5 of the Federal Law "On the federal budget for 2017 and for the planning period of 2018 and 2019", the Government of the Russian Federation

decides:

Approve the attached Rules for treasury support of funds in the currency of the Russian Federation in the cases provided for by the Federal Law "On the federal budget for 2017 and for the planning period of 2018 and 2019" .

Prime Minister
Russian Federation
D. Medvedev

Rules for treasury support of funds in the currency of the Russian Federation in cases provided for by the Federal Law "On the federal budget for 2017 and for the planning period of 2018 and 2019"

APPROVED
Government Decree
Russian Federation
dated December 30, 2016 N 1552

I. General provisions

1. These Rules establish the procedure for treasury support of funds in the currency of the Russian Federation specified in Article 5 of the Federal Law "On the federal budget for 2017 and for the planning period of 2018 and 2019", the provision of which to legal entities must be carried out with subsequent confirmation of their use in accordance with with the conditions and (or) purposes of providing these funds (hereinafter, respectively - the Federal Law, target funds).

The provisions of these Rules apply to separate (structural) subdivisions of legal entities.

2. Treasury support is carried out in relation to target funds provided on the basis of:

a) government contracts for the supply of goods, performance of work, provision of services to meet federal needs (with the exception of government contracts concluded as part of the implementation of the state defense order, subject to execution on separate accounts opened with authorized banks in accordance with the Federal Law "On State Defense order", and government contracts, the execution of which is subject to banking support in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs), concluded in the amount of more than 100,000 thousand rubles (hereinafter referred to as the state contract );

b) agreements (agreements) on the provision of subsidies and budget investments, agreements on the provision of contributions to the authorized (share) capital of legal entities (subsidiaries of legal entities), agreements on the provision of contributions to the property of legal entities (subsidiaries of legal entities) that do not increase the authorized (share) capital of these legal entities, the source of financial security of which is the specified subsidies and budget investments (hereinafter referred to as the agreement), or regulatory legal acts establishing the procedure for granting subsidies from the federal budget to legal entities, if the said acts conclude an agreement (agreement) on the provision of subsidies not provided (hereinafter - the regulatory legal act on the provision of subsidies);

c) contracts (agreements) for the supply of goods, performance of work, provision of services concluded by federal budgetary or autonomous institutions in the amount of more than 100,000 thousand rubles, the source of financial support for which are subsidies in accordance with paragraph two of paragraph 1 of Article 78_1 and Article 78_2 of the Budget Code Russian Federation (hereinafter referred to as the contract of the institution);

d) contracts, agreements and agreements concluded within the framework of the execution of government contracts, agreements, contracts of institutions (hereinafter referred to as the agreement).

3. Operations with target funds are carried out in the manner established by the Federal Treasury, on accounts opened for territorial bodies of the Federal Treasury in institutions of the Central Bank of the Russian Federation for accounting for funds of legal entities that are not participants in the budget process (hereinafter referred to as the accounts of Federal Treasury bodies).

4. Operations for crediting and debiting target funds from the accounts of the Federal Treasury bodies are recorded on personal accounts designed to record transactions with funds of legal entities receiving target funds that are not participants in the budget process, opened for such legal entities in the territorial bodies of the Federal Treasury in the manner, established by the Federal Treasury (hereinafter referred to as personal accounts for recording transactions of non-participants in the budget process).

5. The basis for opening personal accounts for legal entities to record transactions of non-participants in the budget process are state contracts, contracts of institutions, agreements, agreements in accordance with which legal entities are provided with targeted funds, or regulatory legal acts on the provision of subsidies.

6. Operations to write off target funds for the expenses of legal entities reflected on personal accounts for accounting for transactions of non-participants in the budget process are carried out within the amount necessary to pay obligations for the specified costs, the source of financial support for which are such target funds, after the submission of documents confirming the occurrence of these obligations, and the authorization of transactions by the territorial bodies of the Federal Treasury in the manner established by the Ministry of Finance of the Russian Federation (hereinafter referred to as the procedure for authorizing targeted funds).

7. When treasury support of target funds, the following conditions are included in government contracts, contracts of institutions, contracts, agreements:

a) a ban on the transfer of targeted funds:

as a contribution to the authorized (reserve) capital of another legal entity, a contribution to the property of another legal entity (subsidiary of a legal entity) that does not increase the authorized (reserve) capital of this legal entity (subsidiary of a legal entity), if the regulatory legal acts regulating the procedure provision of target funds, it is not possible to transfer them to the specified legal entity (subsidiary of the legal entity) to accounts opened for it in an institution of the Central Bank of the Russian Federation, in a credit institution (hereinafter referred to as the bank);

for the purpose of placing funds on deposits, as well as in other financial instruments, if federal laws or regulatory legal acts of the Government of the Russian Federation, as well as acts of the Government of the Russian Federation adopted in relation to the funds specified in subparagraph "b" of paragraph 16 of these Rules, do not establish other (with the subsequent return of the said funds to the personal accounts to account for the operations of the non-participant of the budget process, including the funds received from their placement);
(Paragraph as amended, put into effect on July 15, 2017 by Decree of the Government of the Russian Federation of July 5, 2017 N 798.

to accounts opened with a bank for a legal entity, except for:

payment of obligations of a legal entity in accordance with the currency legislation of the Russian Federation;

payment of obligations of a legal entity for wages, taking into account accruals and social payments, other payments in favor of employees, as well as payments to persons who are not on the staff of a legal entity involved in achieving the goal determined when providing targeted funds;

payment of obligations of cinematography organizations and a non-profit organization, the founder of which is the Russian Federation represented by the Government of the Russian Federation, the main objectives of which are to support domestic cinematography, increase its competitiveness, provide conditions for creating high-quality films that meet national interests, and popularize national films in the Russian Federation (hereinafter referred to as cinematography organizations), subject to the submission of a decision signed by the head (other authorized person) of the relevant chief administrator of federal budget funds that provides subsidies to the cinematography organization, indicating the amount of funds to be transferred to an account opened with the bank of this organization, as well as the directions of spending the said funds corresponding to the purpose determined when they were provided;
(The paragraph is additionally included from April 12, 2017 by Decree of the Government of the Russian Federation of March 30, 2017 N 355)

payment for the work actually performed by the legal entity, services rendered, delivered goods, the source of financial security of which is the target funds, subject to the submission of documents confirming the fact of the performance of work, the provision of services, the supply of goods provided for by the procedure for authorizing target funds, other documents provided for by state contracts, contracts of institutions, agreements, agreements or regulatory legal acts regulating the procedure for providing targeted funds;

reimbursement of expenses incurred by the legal entity (part of the expenses), subject to the submission of the documents specified in paragraph eight of this subparagraph, and copies of payment orders, registers of payment orders confirming the payment of expenses incurred by the legal entity (part of the expenses);
(Paragraph as amended, put into effect on April 12, 2017 by Decree of the Government of the Russian Federation of March 30, 2017 N 355.

to accounts opened with banks for legal entities that have concluded agreements with a legal entity - recipient of a subsidy (budget investments) as part of the execution of agreements, the terms of which provide for advance payments, with the exception of agreements:

concluded for the purpose of acquiring communication services, utilities, electricity, air and railway tickets, tickets for travel by urban and suburban transport, subscriptions to printed publications, rent, as well as for the purpose of carrying out work on the transfer (reconstruction, connection) of engineering facilities owned by legal entities networks, communications, structures in accordance with the legislation of the Russian Federation on urban planning;

concluded with federal budgetary or autonomous institutions;

b) the obligation to open personal accounts for legal entities to record transactions of non-participants in the budget process in the territorial bodies of the Federal Treasury in order to carry out transactions with targeted funds in accordance with these Rules;

c) submission to the territorial bodies of the Federal Treasury, the state customer, the institution specified in subparagraph "c" of paragraph 2 of these Rules, information about the executors (co-executors) of state contracts, contracts of the institution, agreements in the manner established by the Ministry of Finance of the Russian Federation;

d) submission to the territorial bodies of the Federal Treasury of documents stipulated by the procedure for authorizing targeted funds;

e) an indication in contracts, payment and settlement documents (with the exception of payment and settlement documents for payment of government contracts, contracts of institutions, contracts, agreements containing information constituting a state secret) and documents confirming the occurrence of monetary obligations, an identifier of a government contract, contract of an institution , agreements, the procedure for the formation of which is established by the Federal Treasury;
(Subparagraph as amended, entered into force on April 12, 2017 by Decree of the Government of the Russian Federation of March 30, 2017 N 355.

f) other conditions determined by acts of the Government of the Russian Federation adopted in accordance with.
(The subparagraph has been additionally included since July 15, 2017 by Decree of the Government of the Russian Federation of July 5, 2017 N 798)

8. Treasury support of targeted funds provided on the basis of state contracts, contracts of institutions, contracts, agreements containing information constituting a state secret, is carried out in compliance with the requirements established by the legislation of the Russian Federation on state secrets.

II. Features of treasury support of target funds provided on the basis of agreements on the provision of subsidies to legal entities

9. When treasury support of targeted funds provided to legal entities on the basis of agreements on the provision of subsidies (regulatory legal acts on the provision of subsidies) (hereinafter referred to as subsidies to legal entities), the territorial bodies of the Federal Treasury, in accordance with Part 7 of Article 5 of the Federal Law, exercise the powers of the recipient of funds of the federal budget for the transfer of subsidies to legal entities (hereinafter referred to as the powers of the recipient of budgetary funds).

10. Federal executive authorities, legal entities exercising, in accordance with the budgetary legislation of the Russian Federation, the functions and powers of the main manager of federal budget funds, which, as recipients of federal budget funds, have been brought in the prescribed manner the limits of budget obligations for the provision of subsidies to legal entities, in order to transfer powers the recipient of budgetary funds to the territorial bodies of the Federal Treasury, within 21 days from the date of the conclusion of the agreement on the provision of subsidies, adopt legal acts containing:

a) the name of the territorial body of the Federal Treasury, to which the powers of the recipient of budgetary funds are transferred;

b) the name of subsidies to legal entities, the powers of the recipient of budgetary funds for the transfer of which are transferred to the territorial body of the Federal Treasury;

c) the name and details of the regulatory legal act regulating the procedure for granting subsidies to legal entities.

11. If the regulatory legal act on the provision of a subsidy does not establish a requirement to conclude an agreement, the legal acts provided for in paragraph one of clause 10 of these Rules shall be adopted within 21 days from the date of bringing the chief administrators of federal budget funds as recipients of federal budget funds in the established the procedure for the relevant limits of budgetary obligations for the acceptance and execution of a budgetary obligation arising on the basis of a regulatory legal act on the provision of a subsidy to a legal entity.

12. Copies of the legal acts provided for in paragraph one of clause 10 of these Rules, within 5 working days from the date of their signing, are sent to the territorial body of the Federal Treasury, to which the powers of the recipient of budgetary funds are transferred, for opening to the main administrators of federal budget funds as recipients of federal budget funds in the procedure established by the Federal Treasury for personal accounts for accounting for transactions on delegated powers of the recipient of budgetary funds.

13. The provision of subsidies to legal entities is carried out within the limits of budgetary obligations for the provision of subsidies, reflected in the established manner on the personal accounts specified in paragraph 12 of these Rules.

14. The transfer of subsidies to legal entities (with the exception of subsidies to federal budgetary and autonomous institutions, as well as subsidies to state corporations determined by decisions of the Government of the Russian Federation) is carried out from the accounts specified in paragraph 12 of these Rules, within the amount necessary to pay monetary obligations for expenses legal entities, the source of financial security of which is the specified subsidies.

15. Operations to write off funds, the source of financial security of which are subsidies to legal entities, specified in clause 12 of these Rules, are carried out no later than the second business day following the day the legal entity submits payment documents to the territorial body of the Federal Treasury to pay the monetary obligations of the legal entity, after their verification in accordance with the procedure for authorizing targeted funds.

III. Features of treasury support of targeted funds received by legal entities under government contracts (contracts, agreements) in cases established by the Government of the Russian Federation

16. In accordance with paragraph 5 of Part 2 of Article 5 of the Federal Law, in cases established by acts of the Government of the Russian Federation, the territorial bodies of the Federal Treasury, taking into account the specifics established by this Section, carry out treasury support of targeted funds received by legal entities:

a) for settlements in the course of execution of government contracts (contracts, agreements), including advance payments;

b) as a result of financial and economic activities, including at the expense of targeted funds;

c) on the basis of state contracts (contracts, agreements), in respect of which the Federal Treasury has the right to carry out checks provided for in subparagraphs "a" - "d" of paragraph 20 of these Rules.

17. When opening personal accounts to record transactions of non-participants in the budget process, which reflect transactions for the receipt of targeted funds specified in paragraph 16 of these Rules, and transactions for payments from such funds, legal entities submit copies of acts of the Government of the Russian Federation to the territorial bodies of the Federal Treasury Federation specified in paragraph 16 of these Rules.

18. In case of treasury support of target funds specified in subparagraph "a" of paragraph 16 of these Rules, the transfer of these funds to personal accounts for accounting for transactions of a non-participant in the budget process is carried out from personal accounts opened for state customers in the territorial bodies of the Federal Treasury, after the territorial bodies of the Federal the Treasury of checking documents confirming the occurrence of a monetary obligation of a recipient of federal budget funds to pay for the monetary obligations of recipients of federal budget funds in the manner established by the Ministry of Finance of the Russian Federation.

The transfer of the target funds specified in paragraph one of this clause from personal accounts for accounting for transactions of a non-participant in the budget process to bank accounts opened by executors (co-executors) under contracts is carried out after the territorial bodies of the Federal Treasury check documents confirming the fact of delivery of goods, performance of work , provision of services in accordance with the procedure for authorizing target funds.

19. When treasury support of target funds specified in subparagraph "b" of paragraph 16 of these Rules, the territorial bodies of the Federal Treasury conduct an audit in accordance with the procedure for authorizing target funds in relation to payments, the source of financial security of which is funds received by legal entities as part of their implementation financial and economic activities.

20. When treasury accompaniment of targeted funds specified in subparagraph "c" of paragraph 16 of these Rules, the territorial bodies of the Federal Treasury carry out:

a) verification of the compliance of the information contained in the documents submitted in accordance with the procedure for authorizing targeted funds on the timing of the delivery of goods (performance of work, provision of services) and the quantity of goods (amount of work, services) to the terms of the state contract (contract, agreement);

b) verification of the facts of delivery of goods, performance of work, provision of services using photo and video equipment;

c) verification of the compliance of the price of goods (work, services) specified in the state contract (contract, agreement) with the cost structure by cost elements;

d) checking that the amount of profit (yield) does not exceed the amount of marginal profit (yield) established by the terms of the state contract (contract, agreement).

21. The conditions for conducting inspections, provided for in paragraph 20 of these Rules, are included in the acts of the Government of the Russian Federation, provided for in paragraph 16 of these Rules, as well as in government contracts (contracts, agreements) in addition to the conditions specified in paragraph 7 of these Rules.

22. In case of detection of violations during the inspections specified in clause 20 of these Rules, the territorial bodies of the Federal Treasury notify the state customer (executor (co-executor)) about this and return payment documents without execution.

23. If the contracts concluded by executors (co-executors) within the framework of the execution of state contracts are subject to banking support in accordance with the legislation of the Russian Federation, the territorial bodies of the Federal Treasury monitor operations for the execution of these state contracts (contracts, agreements) in the manner established by the Ministry Finance of the Russian Federation.

IV. Treasury security of obligations in case of treasury support of targeted funds

24. Territorial bodies of the Federal Treasury carry out treasury support of targeted funds provided on the basis of state contracts, agreements on the provision of subsidies, agreements concluded as part of their execution, providing for a condition on treasury security of obligations.

25. The procedure for carrying out operations on treasury security of obligations in the case of treasury support of targeted funds is established by the Ministry of Finance of the Russian Federation.

26. The forms of documents used in the implementation of transactions for treasury security of obligations in the case of treasury support of targeted funds, and the procedure for filling them out are approved by the Federal Treasury.

V. Reporting on treasury support of targeted funds

27. The territorial bodies of the Federal Treasury, within 5 working days after the day of establishing the fact of violations during the inspections specified in paragraph 20 of these Rules, provide the state customer (executor (co-executor) under the state contract (agreement) with information about violations in the form established by the Federal Treasury.

28. Submission of reports on treasury support of targeted funds is carried out by the territorial bodies of the Federal Treasury in the manner and in the forms established by the Federal Treasury.



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

• Are the obligations of the debtor-owner of the account subject to the fulfillment by the bank on the claims of creditors of the 1st-3rd order?
• The head of the LLC was convicted under Art. 173.1. Criminal Code of the Russian Federation. What are the consequences for transactions made by this manager?
• What are the features of hiring a part-time foreigner with a patent to work in a particular profession?
• Does the institution need to approve the regulation on access control?
• Does the State Budgetary Institution have the right to purchase other services for the provision of public services if their use is not provided for by the technical regulations?

Question

How can you use government funds? contract received by the Treasury. We have already purchased equipment in advance. There will be no accomplice. a contract worth 1.5-2 million will be.

Answer

It follows from the question that treasury support has been established for the contract. In this case, budgetary funds can be spent only on the fulfillment of obligations arising from the contract. At the same time, the prohibitions on the transfer of funds specified in clause 7 of Decree of the Government of the Russian Federation of December 30, 2016 No. 1552 must be observed.

The rationale for this position is given below in the materials of the State Finance System .

“To control the calculations and results of the purchase, the customer establishes a requirement that the contract will be accompanied by a bank or financial agency.

Banking support of the contract

Banking support of the contract - control of settlements between the customer and the counterparty. Banking support is as follows. The supplier opens a separate bank account, through which the parties make all payments under the contract. And the bank monitors the calculations and brings the monitoring results to the customer. To open an account, the supplier enters into an agreement with the bank, and the customer includes the conditions for support in the state contract. The rules for banking support of contracts were approved by the Government of the Russian Federation by Resolution No. 963 of September 20, 2014.

Types of banking support

The Government of the Russian Federation provides for two types of banking support for contracts: simple and extended.

Simple accompaniment

With simple support, the bank does not control the supplier's operations, but only provides the customer with information about his payments. The bank does not charge for such services.

Federal-level customers include a condition on simple banking support in cases of purchase:

 from a specific supplier by decision of the President of the Russian Federation or the Government of the Russian Federation in the amount of more than 10 billion rubles. If the supplier provides the contract, no escort is needed;

 goods or works worth more than 10 billion rubles, which include subsequent maintenance, repair and disposal of the facility (life cycle contract).

This is stated in subparagraph "a" of paragraph 3 of the Decree of the Government of the Russian Federation of September 20, 2014 No. 963 and paragraphs 6, 13 of the Rules approved by the Decree of the Government of the Russian Federation of September 20, 2014 No. 963.

Extended Maintenance

With extended support, the bank compares the results of the contract with the original conditions. Also compares documents - the basis of payment with the contract for:

 terms of delivery;

 quantity of goods, works or services;

 project documentation;

 work schedule and actual results.

The procedure for control, cases and grounds for refusal to pay, write in the agreement with the bank.

The bank provides extended support for a fee.

Federal-level customers include the condition that the contract extensively accompanies the bank in cases of procurement:

 construction work with a single supplier in the amount of more than 10 billion rubles. If the supplier provides the contract, no escort is needed;

 goods, works or services under the state program of the Russian Federation in the amount of more than 15 billion rubles. The program must have a condition on the support of the contract;

 which is determined by the order of the Government of the Russian Federation and provides for treasury security of obligations. For example, state contracts for the development of supercomputer technology and a software package for optimizing the shape of a ship's hull, using the example of high-ice class ships, for which the state customer is the Ministry of Industry and Trade of Russia, are subject to banking support (clause 1 of the order of the Government of the Russian Federation dated August 2, 2017 No. 1658-r). The procedure for operations on treasury collateral for obligations in the banking support of government contracts is established by order of the Ministry of Finance of Russia dated July 31, 2017 No. 122n / 4474-U.

This procedure is established by subparagraph "b" of paragraph 3 of the Decree of the Government of the Russian Federation of September 20, 2014 No. 963, paragraphs 7, 14 of the Rules approved by the Decree of the Government of the Russian Federation of September 20, 2014 No. 963, and explained in the letter of the Ministry of Finance of Russia of May 5, 2015 No. 02-02 -04/25683.

1. Simple banking support for contracts above:
- 1 billion rubles - for regional customers;
- 200 million rubles - for municipal customers;

2. Expanded banking support for contracts worth more than 5 billion rubles.

Banking support agreement

Include the obligatory conditions in the agreement with the bank on simple contract support:

 the procedure and terms when the bank opens a separate account for the supplier, co-executors;

 rights and obligations of the parties;

 the procedure and terms for crediting and debiting money from a separate account;

 the ability to write off money in the amount of the advance at the request of the customer, if this is prescribed in the contract and there is no security for it;

 the obligation of the bank, as part of the monitoring of settlements, to submit to the customer on a monthly basis:
- statement of the movement of money on the account;
- information about how the bank identified the supplier when opening an account for him;

 cases and procedure when the agreement on banking support is changed;

 the obligation of the bank to send information about it to the Treasury of Russia no later than one business day after the day of a banking operation on a separate account, if transactions under the contract go through the personal accounts of the territorial bodies of the Treasury of Russia. The cases when the bank submits such information will be established by the Government of the Russian Federation. Information is sent through the financial messaging system of the Bank of Russia.

In the agreement on extended banking support, in addition to the conditions for simple, include:

 Obligation of the bank within the framework of monitoring to submit a report to the customer on a monthly basis no later than the 25th day on how the supplier fulfills the contract;

 information indicated in payment documents;

 the right of the bank to check payment documents in the manner and terms agreed with the customer;

 the list and procedure for submitting documents - the grounds for payment, checking them by the bank and cases of refusal to pay;

 responsibility of the bank for refusal to pay for the document;

 the obligation of the bank to send, at the request of the customer or the Treasury of Russia, a report on the results of monitoring the actual performance of the contract. Deadline - no later than five working days. The cases when the bank submits such information will be established by the Government of the Russian Federation. Information is sent through the financial messaging system of the Bank of Russia.

Read about the mandatory terms of the banking support agreement in paragraphs 13-14 of the Rules approved by Decree of the Government of the Russian Federation of September 20, 2014 No. 963.

How to choose a bank

The customer chooses the bank that will accompany the contract before the start of the procurement procedure. And a draft agreement on banking support is attached to the draft contract.

But not every bank has the right to accompany contracts. And only the one that the Ministry of Finance of Russia will include in a special list of banks. See the current list on the official website. This list is updated monthly. Customers have a question: what to do if the bank dropped out of the list during the execution of the contract? Don't change anything. The bank will continue to accompany the contract until the supplier fulfills it. Exception - the Government of the Russian Federation, regional or local authorities decided to terminate the support of contracts by this bank ahead of schedule.

The contract with treasury collateral must be accompanied by a bank - a user of the financial messaging system of the Bank of Russia.

This procedure is established in paragraph 10 of the Rules approved by Decree of the Government of the Russian Federation of September 20, 2014 No. 963, and explained in the letter of the Ministry of Finance of Russia of November 27, 2015 No. 02-02-04 / 69287.

Treasury contract support

Treasury support of contracts is carried out by the territorial bodies of the Treasury of Russia according to the Rules approved by the Government of the Russian Federation by Decree No. 1552 dated December 30, 2016. The financial authorities of the subjects do not carry out treasury support of contracts (letter of the Ministry of Finance of Russia dated February 17, 2016 No. 02-01-10 / 8807).

Let us explain what the essence of treasury support of contracts is.

The contractor opens a personal account with the Treasury of Russia, which will be used for settlements under the contract. The basis is the contract. The contractor submits a certified copy of it to the territorial body of the Treasury of Russia along with an application (f. 0531752) and a signature sample card (f. 0531753). If the contract is in the register of contracts, the copy does not need to be certified.

The contractor attracts co-executors - they will also open separate personal accounts. The Treasury of Russia authorizes transactions on the personal account of the contractor by order of the Ministry of Finance of Russia dated December 28, 2016 No. 244n.

The customer transfers only the advance payment to the treasury account. And the final payment - to the current account of the contractor.

The Treasury of Russia will control the expenses of the contractor, which he makes at the expense of the advance payment received, and will check the supporting documents for paying the expenses. If it detects violations, it will provide information about them within five working days:

 to the customer;

 performer.

This is stated in paragraphs 5, 27-28 of the Rules approved by Decree of the Government of the Russian Federation dated December 30, 2016 No. 1552, paragraph 15 of the Procedure approved by order of the Ministry of Finance of Russia dated December 28, 2016 No. 244n, paragraph 13 of the Procedure approved by order of the Treasury of Russia dated October 17, 2016 No. 21n and letter of the Treasury of Russia dated August 1, 2017 No. 07-04-05 / 22-630.

When a condition on its treasury support is included in the state contract

The customer includes in the contract a condition on treasury support:

1. if the conditions are met simultaneously:

o the contract is paid for at the expense of the federal budget, targeted subsidies or subsidies for capital investments from the federal budget;

o the value of the contract - more than 100 million rubles;

o the contract provides for an advance payment.

2. according to the state defense order. The exception is contracts that conclude:

o Russian Defense Ministry;

o other government customers with the condition of banking support;

o to provide the Russian foreign intelligence agencies with the means of intelligence activities, and the FSB agencies with the means of counterintelligence activities and the fight against terrorism.

If the contractor under the contract attracts co-executors, their relationship will also be accompanied by the Treasury of Russia. In addition, the Government of the Russian Federation has the right to establish other cases of mandatory treasury support. For example, for contracts at the expense of a subsidy for other purposes according to the order of July 28, 2017 No. 1631-r.

This is stated in paragraphs 2-5 of Part 2 of Article 5 of the Law of December 19, 2016 No. 415-FZ, Decree of the Government of the Russian Federation of March 3, 2017 No. 249.

Do not include the terms of treasury support in the contracts that the bank accompanies.

Include information on mandatory treasury support in the draft contract, and then in the contract itself. Write down:

 Prohibition to the customer to transfer target money:
- in the authorized capital of another organization or on a deposit;
- to your bank accounts. Exception: for salaries to employees and remuneration under the GPA, the final payment of the contract, reimbursement of the contractor's expenses, as well as payment of foreign exchange obligations, including for currency conversion in order to pay to a non-resident (letter of the Treasury of Russia dated March 17, 2017 No. -336);

 obligation to open personal accounts for the executor and co-executors in the Treasury of Russia;

 obligation to submit information about executors and co-executors under the contract;

 the procedure for submitting documents for authorization of expenditures;

 the obligation to indicate the contract identifier in contracts, payment and settlement documents. The order, how to form it, will be established by the Treasury of Russia;

 other conditions to be established by the Government of the Russian Federation in accordance with clause 5 of part 2 of article 5 of the Law of December 19, 2016 No. 415-FZ.

All conditions are in paragraph 7 of the Rules approved by Decree of the Government of the Russian Federation of December 30, 2016 No. 1552 *.

From January 8, 2019, a new procedure for treasury support is in effect. The document is adopted annually on the basis of the Budget Law. Read what has changed in the rules compared to 2018.

Treasury support of government contracts in 2019

Changes to treasury support were made by Government Decree No. 1765 dated December 30, 2018. The table will help you figure it all out.

The customer will include two new conditions in contracts with treasury support:

• the obligation of the counterparty to keep separate records of financial and economic activities under each contract, to distribute overhead costs in proportion to the timing of the contract or the use of an advance payment;
• the obligation of the customer to transfer funds to the counterparty within the limits of the amounts to pay for the actually delivered products in the cases provided for by Part 8 of Article 5 of Federal Law No. 459-FZ of November 29, 2018.

In cases where the obligation to accompany funds was established by the Government, counterparties were required to disclose information about the price structure. The terms are written in the contract. Legal entities, individual entrepreneurs who have received budget funding and carry out purchases under Law No. 44-FZ will be required to report to the Treasury on the execution of the contract within 10 days.

Please note: the customer makes settlements under the contract under the control of the bank or the Treasury. To do this, establish the support of the contract. Thus, they track what the supplier spent the customer's money on and block inappropriate spending.

With treasury support, the department controls how the contractor spends the advance. To do this, the counterparty opens a personal account with the Treasury, to which the customer transfers money. In order to spend the money, the counterparty provides TOFK with information about cooperation, a payment order, a contract, and documents supporting the payment. The inspectors will check the documents and only after that they will transfer the money from the contractor's account in TOFK to the bank account. If Treasury experts detect violations, they will inform the customer within five days. This order was in effect in 2018.

Since February 2, 2019, a new procedure for authorizing payments for treasury support of a contract has been in force. From the recommendation, you will learn when and how to install support. The material is supported by the practice of controllers and sample documents.

What is treasury support of contracts

Treasury support of the contract under 44-FZ is the control of the Federal Treasury over the legal use of targeted funds allocated for the purchase. In simple terms, treasury support obliges customers to open accounts with the treasury and carry out all purchase settlements on them.

In what cases is treasury support of the contract necessary? It is required in relation to target money, which is allocated on the basis of:

• government contracts worth more than 100 million rubles;
• agreements on subsidies and budget investments;
• agreements on contributions to the Criminal Code;
• normative legal acts that approve the procedure for granting subsidies;
• government contracts under the State Defense Order.

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The exceptions are contracts within the state defense order, which are supported by authorized banks (Chapter 3.1 of the Federal Law of December 29, 2012 No. 275-FZ), as well as with banking support according to Government Decree No. 963 of September 20, 2014.

How to prescribe the terms of treasury support in the contract

We have analyzed which contracts are subject to treasury support. Let's move on to the conditions that should be in them:

• prohibition of transferring funds to certain sources;
• carrying out purchase transactions on a personal account;
• the need to submit documents to the Treasury;
• the need to indicate in all documents related to the contract the identifier of the state contract. Who and how generates an identifier for treasury support

Treasury support of the contract provides for the obligation of the customer, who is not a participant in the budget process, to have a personal account with the Federal Treasury. The basis is the conclusion of a state contract or agreement as part of its execution.

The transfer of money to personal accounts in the Treasury bodies occurs only after verification. What exactly do officials check?

• data on the timing of the fulfillment of obligations in the provided documentation for compliance with the terms of the document;
• the very fact of fulfillment of obligations;
• compliance of the final cost of the contract with the declared one;
• the level of profitability, which should not exceed the limit value.

Conditions for opening a personal account for treasury support of the contract

Submit a copy to the territorial authority, paper and electronic versions are allowed. Notary certification is not required. Also send information about the electronic signatures of authorized persons. A personal account is opened so that the contractor receives payment. Money will come to him only after verification by the Treasury.

One account is intended for settlements under 1 contract. If the cost is less than 100 thousand rubles, then the customer transfers the money to the account of the contractor in the bank (Government Decree No. 249 dated 03.03.2017).

How treasury support works,

Features of operations within the framework of treasury support of the contract

Under the terms of the contract with treasury support, there should be a ban on transfers of funds to deposits, bank accounts, to the management company of legal entities. There are exceptions for bank accounts. It is allowed to transfer money in the following cases:

• fulfillment of obligations of a legal entity under the currency legislation of the Russian Federation;
• payments to persons involved under a government contract on the basis of civil law contracts;
• repayment of expenses related to the execution of a state contract (documentary evidence is needed).

The Order of the Ministry of Finance of Russia dated December 8, 2017 No. 221n provides the criteria for blocking personal accounts. This is possible if account transactions meet at least one of the following criteria:

• payment of taxes and other obligatory payments in the amount of more than 50% of the cost of the state contract;
• payment of wages in the amount of more than 50% of the cost;
• transfer of profit agreed by the parties when signing the state contract in the amount of more than 20% of the cost of the state contract.

Treasury support for government contracts: changes in 2018

At the end of January 2018, new rules for treasury support, approved by the Ministry of Finance in Order No. 239n dated December 19, 2017, came into force. They say about the conduct of electronic and paper document exchange between the customer, the contractor and the territorial body of the treasury.

Operations on obligations are carried out after the department receives an application for the issuance of treasury security. The Treasury checks the availability of an account with the territorial body, the presence of a state contract identifier in the application, the compliance of the contract price indicated in the application with the one written in the document itself, and the compliance of the amount with the amount of unused balances of budget obligations limits. Only if the document meets all the parameters, the operation is approved. It is carried out within 2 days.

The customer is given the right to change the amount of security obligations or withdraw it. To do this, you must submit an application to the Treasury. When the collateral is withdrawn, the limits must be unlocked within 1 day. Within the same period, the Treasury withdraws all unfulfilled, but transferred funds within the framework of the obligation and returns to the contractor an application for transfer, changes and payment orders for payment of targeted expenses.

Attached files

• Sample contract with treasury support.doc
• Letter of the Russian Treasury dated June 14, 2017 No. 07-04-0522-481.doc
• Letter of the Russian Treasury dated June 14, 2017 No. 07-04-0522-482.doc
• Order of the Ministry of Finance of Russia dated December 19, 2017 No. 239н.doc