GOVERNMENT OF THE RUSSIAN FEDERATION
RESOLUTION
On the procedure for treasury support in 2016 of government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution
Document as amended by:
(Official Internet portal of legal information www.pravo.gov.ru, 07/05/2016, N 0001201607050015);
(Official Internet portal of legal information www.pravo.gov.ru, 07/07/2016, N 0001201607070022).
____________________________________________________________________
In accordance with the Government of the Russian Federation
decides:
1. Approve the attached Rules of treasury support in 2016 of government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution.
2. Establish that when transferring state contracts (contracts, agreements) specified in paragraph 7 of part 2 of Article 5 of the Federal Law "On the Federal Budget for 2016" to treasury support, concluded before the entry into force of this resolution, the state customer (executor (executor) co-executor) in the form established by the Federal Treasury, the following information is submitted to the territorial body of the Federal Treasury:
on the amounts of cash payments made (including the amounts of advance payments) in the areas of spending funds under a state contract (contract, agreement) from the date of conclusion of a state contract (contract, agreement) until the date of opening a personal account designed to record transactions with funds of legal entities (their separate subdivisions) that are not participants in the budget process, in the territorial body of the Federal Treasury in the manner established by the Federal Treasury;
on the amounts of unfulfilled obligations of the state customer (executor (co-executor) to the contractor (co-executor).
Prime Minister
Russian Federation
D. Medvedev
APPROVED
Government Decree
Russian Federation
dated February 4, 2016 N 70
1. These Rules establish the procedure for treasury support in the cases provided for in Article 5 of the Federal Law "On the Federal Budget for 2016" (hereinafter referred to as the Federal Law), agreements (agreements) on the provision of subsidies to legal entities (with the exception of subsidies to federal budgetary and autonomous institutions) , including state corporations and the State Company "Russian Highways", budget investments to legal entities in accordance with Article 80 of the Budget Code of the Russian Federation, state contracts for the supply of goods, performance of work, provision of services (with the exception of state contracts concluded as part of the implementation of state defense order, 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) in the amount of b more than 100,000 thousand rubles, if the terms of these state contracts provide for advance payments, state contracts for the implementation of individual purchases of goods, works, services in cases established by the Government of the Russian Federation, as well as contracts, agreements, agreements concluded as part of their execution (hereinafter - government contracts (contracts, treaties, agreements).
2. Operations with funds received by legal entities from the federal budget on the basis of state contracts, contracts (agreements) on the provision of budget investments, subsidies, the condition for the provision of which is the requirement for subsequent confirmation of their use by recipients in accordance with the conditions and (or) purposes of providing these funds, as well as with funds received from executors, co-executors and recipients of subsidies (budget investments) on the basis of contracts, agreements and agreements concluded as part of the execution of state contracts, agreements (agreements) in accordance with Part 2 of Article 5 of the Federal Law, with balances funds specified in Part 5 of Article 5 of the Federal Law (hereinafter referred to as funds, organizations, respectively) are carried out 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 organizations that are not participants nicknames of the budget process.
The provisions established by the first paragraph of this clause, if the Government of the Russian Federation makes a relevant decision, do not apply to the funds received by the executors of contracts, contracts for the supply of goods, performance of work, provision of services concluded as part of the execution of contracts (agreements) on the provision of subsidies. These decisions are taken by the Government of the Russian Federation on the basis of proposals from the respective chief administrators of federal budget funds that provide subsidies to organizations agreed with the Ministry of Finance of the Russian Federation.
Decree of the Government of the Russian Federation of June 30, 2016 N 610)
3. Operations for crediting and debiting funds from the accounts specified in paragraph 2 of these Rules are carried out in the manner established by the Federal Treasury and are reflected in personal accounts intended for accounting for transactions with funds of legal entities that are not participants in the budget process, opened by organizations in territorial bodies of the Federal Treasury in the manner prescribed by the Federal Treasury (hereinafter referred to as a personal account for recording transactions of a non-participant in the budget process).
4. The basis for opening personal accounts for organizations to record transactions of a non-participant in the budget process are state contracts (contracts, agreements, agreements) or regulatory legal acts establishing the procedure for granting subsidies from the federal budget to organizations, if the conclusion of an agreement (agreements) on the provision of subsidies is not indicated by these acts provided.
5. The provisions established by these Rules for an organization apply to a separate subdivision of an organization that carries out operations with funds received by the organization during treasury support of government contracts (contracts, agreements, agreements).
6. Operations to write off funds reflected on personal accounts for accounting for transactions of a non-participant in the budget process are carried out within the amount necessary to pay for the obligations of organizations arising from government contracts (contracts, agreements, agreements), after the territorial bodies of the Federal Treasury have authorized operations in the procedure established by the Ministry of Finance of the Russian Federation, which determines, among other things, the list of documents to be submitted to the territorial bodies of the Federal Treasury by organizations to confirm the occurrence of monetary obligations on the basis of government contracts (contracts, agreements, agreements).
7. In case of treasury support, the following conditions are included in government contracts (contracts, agreements, agreements):
a) on the prohibition of the transfer of funds:
advance payments to accounts opened by an organization that is the executor (co-executor) of contracts, agreements concluded as part of the execution of a state contract, an agreement (agreement) on the provision of subsidies, in a credit institution, with the exception of advance payments under contracts, agreements for the purchase of utilities, services communications, air and railway tickets, tickets for travel by city and suburban transport, subscriptions to printed publications, leases in order to ensure the activities of the organization;
Decree of the Government of the Russian Federation of June 30, 2016 N 610.
as a contribution to the authorized (share) capital of another organization, if the provisions of regulatory legal acts or contracts (agreements) governing the procedure for providing funds do not provide for the possibility of their transfer to the specified organization;
(Paragraph as amended, put into effect on July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610.
for the purpose of placing funds on deposits, as well as in other financial instruments, unless otherwise provided by federal laws;
to accounts opened by organizations in a credit institution, except in cases of payment:
(The paragraph is additionally included from July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610)
obligations of the organization in accordance with the currency legislation of the Russian Federation;
(The paragraph is additionally included from July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610)
labor, taking into account accruals and social payments, other payments in favor of employees, as well as to persons who are not on the staff of the organization, attracted to achieve the goal determined when granting a subsidy;
(The paragraph is additionally included from July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610)
works actually performed by the organization, services rendered, goods supplied, the source of financial security of which is funds, subject to the provision of documents (including copies of payment orders, registers of payment orders) confirming the fact of performance of work, provision of services, supply of goods or the fact of payment by the organization of the specified expenses, reimbursement of expenses incurred by the organization (part of expenses);
(The paragraph is additionally included from July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610)
b) on the implementation of transactions related to the fulfillment of obligations under government contracts (contracts, agreements, agreements), on personal accounts to record transactions of a non-participant in the budget process;
c) on the submission to the territorial bodies of the Federal Treasury of the documents stipulated by the procedure for authorizing operations specified in clause 6 of these Rules;
d) on the indication in contracts, agreements, agreements concluded as part of the execution of state contracts, contracts (agreements), payment and settlement documents and documents confirming the occurrence of monetary obligations, the identifier of the state contract, contract (agreement). The procedure for generating the identifier of a state contract, agreement (agreement) in the course of treasury support of state contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution, is established by the Federal Treasury.
8. Treasury support of government contracts (contracts, agreements, 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.
9. When treasury support of contracts (agreements) in accordance with Part 7 of Article 5 of the Federal Law, the territorial bodies of the Federal Treasury exercise the powers of the recipient of federal budget funds to transfer subsidies to organizations (hereinafter referred to as powers).
10. The main administrators of the federal budget funds, which duly approved the limits of budgetary obligations for the provision of subsidies to organizations, in order to transfer powers to the territorial bodies of the Federal Treasury, within 3 weeks from the date of conclusion of the contract (agreement), adopt legal acts containing the following mandatory provisions:
a) the name of the territorial body of the Federal Treasury to which powers are transferred;
b) names of subsidies to organizations, the transfer powers of which are transferred to the territorial body of the Federal Treasury;
c) the name of the regulatory legal act regulating the procedure for granting subsidies to organizations.
11. If the regulatory legal act regulating the procedure for granting a subsidy to an organization from the federal budget does not establish a requirement to conclude an agreement (agreement), the main managers of the federal budget funds shall adopt the legal acts provided for in paragraph 10 of these Rules within 3 weeks from the date of bringing to them, in accordance with the established procedure, of the corresponding limits of budgetary obligations for the adoption and execution of a budgetary obligation that arose on the basis of a regulatory legal act on the provision of a subsidy to an organization. Copies of the legal acts of the chief administrators of the federal budget funds provided for by this paragraph shall, within 5 working days from the date of their signing, be sent to the territorial body of the Federal Treasury, to which powers are transferred, for opening, in accordance with the procedure established by the Federal Treasury, for the chief administrators of the federal budget funds, personal accounts intended for reflecting transactions by authority.
12. The provision of subsidies to organizations is carried out within the limits of budget obligations adjusted for the purpose of providing subsidies, reflected in the established manner on the personal accounts specified in paragraph 11 of these Rules.
13. The transfer of subsidies to organizations is carried out to an account opened for the territorial body of the Federal Treasury exercising powers in an institution of the Central Bank of the Russian Federation to account for the funds of organizations that are not participants in the budget process.
The transfer of subsidies to organizations is carried out within the amount necessary to pay the monetary obligations of organizations, the source of financial support for which are these subsidies.
14. Operations to write off funds, the source of financial security of which are subsidies to organizations, are carried out no later than the 2nd business day following the day the organization submits payment documents to the territorial body of the Federal Treasury, after the operations are authorized in accordance with paragraph 6 of these Rules.
15. The operations specified in paragraphs 12-14 of these Rules are reflected in personal accounts to record the operations of a non-participant in the budget process in the manner established by the Federal Treasury.
16. Treasury support is subject to government contracts (contracts, agreements) specified in paragraphs 3-6 of part 2 of Article 5 of the Federal Law, if the terms of such government contracts (contracts, agreements) provide for advance payments, and government contracts (contracts, agreements) on the implementation individual purchases of goods, works, services in cases established by the Government of the Russian Federation in accordance with paragraph 7 of Part 2 of Article 5 of the Federal Law.
17. The state customer includes in the state contracts specified in paragraph 16 of these Rules, in addition to the conditions established by paragraph 7 of these Rules, the following conditions:
a) on the receipt by the state customer of information about the executors (co-executors) involved in the execution of contracts, agreements within the framework of obligations under the state contract (contract, agreement);
Decree of the Government of the Russian Federation of June 30, 2016 N 610.
b) on the indication in contracts (agreements) concluded by executors (co-executors) as part of the execution of a state contract (contract, agreement), the obligation to open personal accounts for executors (co-executors) to record transactions of a non-participant in the budget process in the territorial bodies of the Federal Treasury.
18. The executor (co-executor) of the contract (agreement) concluded within the framework of the execution of the state contract (contract, agreement) specified in paragraph 16 of these Rules, includes in the said contract (agreement) in addition to the conditions established by paragraph 7 of these Rules, the following conditions :
a) on providing the contractor under the state contract in accordance with paragraph 19 of these Rules with information about the co-executors involved by him in the framework of the performance of obligations under the state contract (contract, agreement);
(Subparagraph as amended, put into effect on July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610.
b) on the indication in contracts (agreements) concluded with co-executors as part of the execution of a state contract (contract, agreement), the obligation to open personal accounts for co-executors to record transactions of a non-participant in the budget process in the territorial bodies of the Federal Treasury.
19. The executor under the state contract shall provide information on the executors (co-executors) involved in the performance of obligations under state contracts (contracts, agreements):
(Paragraph as amended, put into effect on July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610.
to the territorial body of the Federal Treasury - executed in the manner established by the Ministry of Finance of the Russian Federation;
(The paragraph is additionally included from July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610)
to the state customer - in accordance with subparagraph "a" of paragraph 17 of these Rules.
(The paragraph is additionally included from July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610)
If the source of financial support for contracts (agreements) is subsidies (budget investments) to organizations provided for by contracts (agreements), as well as contributions to the authorized (reserve) capital of organizations provided for by agreements, the source of financial support for which is these subsidies (budget investments) to organizations, then information about executors (co-executors) involved in the performance of obligations under state contracts (contracts, agreements) is submitted to the territorial bodies of the Federal Treasury by organizations - recipients of subsidies, budget investments and contributions to authorized (share) capitals that have concluded contracts (agreements) with the relevant executors.
20. In cases established by the Government of the Russian Federation, the territorial bodies of the Federal Treasury carry out treasury support for government contracts (contracts, agreements), which, in addition to the conditions specified in paragraphs 16-18 of these Rules, provide for:
a) ensuring compliance with the information contained in the documents submitted in accordance with paragraph 6 of these Rules by state customers, executors (co-executors) of the state contract (contract, agreement), on the timing of the delivery of goods (performance of work, provision of services) and the quantity of goods ( scope of work, services) the terms of the state contract (contract, agreement) and other requirements established by the procedure for authorizing operations specified in paragraph 6 of these Rules;
b) verification of the facts of delivery of goods, performance of work, provision of services using photo and video equipment.
21. If violations are detected during the inspection specified in paragraph 20 of these Rules, the territorial bodies of the Federal Treasury notify the state customer (executor, co-executor), and if the quantity of goods supplied (the amount of work performed, services rendered) is found to be inconsistent with the requirements established by the procedure authorization of operations specified in paragraph 6 of these Rules, return payment documents to the state customer (executor, co-executor) without execution.
22. Territorial bodies of the Federal Treasury carry out treasury support of state contracts (contracts, agreements) providing for the condition of transferring the amount of the advance payment within the amount necessary to pay the obligation of the state customer and (or) organization to the executor (co-executor) that arises within the framework of the execution of such contracts , upon presentation by the contractor (co-executor) of documents confirming the fact of delivery of goods, performance of work, provision of services (hereinafter referred to as separate contracts).
23. The territorial body of the Federal Treasury, on the basis of the application of the state customer of a separate contract, forms a document confirming the obligation of the state customer to pay at the expense of the amount of the advance provided for in such a contract, the goods actually delivered, work performed, services rendered, upon presentation by the contractor to the territorial body of the Federal Treasury of documents, confirming the fact of delivery of goods, performance of work, provision of services under a separate contract (hereinafter referred to as a treasury letter of credit).
24. For the amount of the advance specified in the treasury letter of credit, the limits of budgetary obligations for the corresponding budgetary obligation on the personal account of the recipient of budgetary funds opened to the state customer of a separate contract in the territorial body of the Federal Treasury as the recipient of budgetary funds are blocked.
25. If, within the framework of the execution of a separate contract, its executor (co-executor) concludes a contract (agreement), the terms of which provide for advance payments, the territorial body of the Federal Treasury, based on the application of the executor (co-executor) of such a contract, transfers a treasury letter of credit for amounts not exceeding the stipulated terms of the contract (agreement) advance payments (hereinafter referred to as the translated treasury letter of credit).
The translated treasury letter of credit is a document confirming the obligation of the organization to pay at the expense of the advance payment amount provided for by the contract (agreement) specified in paragraph one of this paragraph, the goods actually delivered, work performed, services rendered upon presentation by the co-contractor of a separate contract to the territorial body of the Federal Treasury of documents confirming the fact of delivery of goods, performance of work, provision of services under such a contract (agreement).
The total amount of transferred treasury letters of credit must not exceed the amount of the advance specified in the treasury letter of credit issued on the basis of an application from the state customer in accordance with paragraph 23 of these Rules.
26. Upon submission to the territorial body of the Federal Treasury by the executor (co-executor) of a separate contract of payment documents for payment of obligations arising from documents confirming the fact of delivery of goods, performance of work, provision of services under a separate contract, contract (agreement), after verification of these documents in accordance with the procedure for authorizing operations specified in paragraph 6 of these Rules, the territorial body of the Federal Treasury executes the treasury letter of credit and all transferred treasury letters of credit, part of which is the executable transferred treasury letter of credit, for the amount indicated in the payment documents.
27. A treasury letter of credit is considered executed after confirmation of the operation to write off, on the basis of payment documents specified in paragraph 26 of these Rules, funds from an account opened for the territorial body of the Federal Treasury, to which these payment documents are submitted, in a division of the Central Bank of the Russian Federation for accounting for funds organizations that are not participants in the budget process.
28. The execution of a treasury letter of credit (transferred treasury letter of credit) is the basis for reflecting on the relevant personal accounts opened for the state customer, the executor (co-executor) of a separate contract, transactions for the transfer of advance payments in the amount of cash expenses from the personal account to record the operations of a non-participant in the budgetary process of the executor ( co-executor) of such a contract.
29. The procedure for carrying out operations for transferring the amount of advance payments from the federal budget within the amount necessary to pay for the obligations of organizations arising within the framework of the execution of a separate contract is established by the Ministry of Finance of the Russian Federation.
30. Forms of a treasury letter of credit and other documents used when transferring amounts of advance payments from the federal budget in accordance with paragraphs 22-29 of these Rules are approved by the Federal Treasury.
30_1. When the Government of the Russian Federation determines the specifics of a specific procurement in accordance with Article 111 of the Federal Law "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", the right of the customer may be provided in agreement with the federal executive body exercising the functions on the development and implementation of state policy and legal regulation in the relevant area, to establish a list of contracts (agreements) for the supply of goods, performance of work, provision of services concluded with co-executors under the relevant state contract as part of its execution, subject to treasury support.
(The paragraph was additionally included from July 15, 2016 by Decree of the Government of the Russian Federation of July 4, 2016 N 627)
31. The territorial bodies of the Federal Treasury, in the forms established by the Federal Treasury, provide the recipient of federal budget funds who is a state customer under a state contract, the recipient of federal budget funds providing subsidies (budget investments), and the main manager of federal budget funds in charge of the specified the recipient of budgetary funds (in the event that the main manager of federal budget funds does not provide subsidies (budgetary investments), as well as to the contractor under the state contract on a monthly basis, no later than the 10th day of the month following the reporting one, information:
on the execution of government contracts (contracts, agreements) in the areas of spending the funds of advance payments;
on the transfer of subsidies to organizations, budget investments, contributions to the authorized (share) capital of legal entities;
about violations provided for in paragraph 21 of these Rules.
32. At the request of the persons specified in paragraph 31 of these Rules, the territorial bodies of the Federal Treasury, in the form established by the Federal Treasury, and within the time limits stipulated by the requests, provide summary information on the flow of funds under the state contract (contract, treaty, agreement).
(Paragraph as amended, entered into force on July 5, 2016 by Decree of the Government of the Russian Federation of June 30, 2016 N 610.
Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"
1. The system of placement and execution of the state defense order - the state and directions of development in 2019:
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
APPROVED
Government Decree
Russian Federation
dated December 30, 2016 N 1552
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.
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.
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.
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.
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"
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.
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.
Changes to treasury support were made by Government Decree No. 1765 dated December 30, 2018. The table will help you figure it all out.
2018 |
2019 |
---|---|
It was allowed to transfer funds to a counterparty to a bank account in order to reimburse expenses if the targeted funds had not yet been received. The rule was valid if the contract contained a clause on reimbursement of expenses |
When reimbursement of expenses to the account of the contractor in the bank, it does not matter whether targeted funds have been received or not. Condition: the possibility of reimbursement of expenses was prescribed in the contract. Also allowed to transfer funds to a bank account to pay the obligations of the counterparty for overhead costs |
Treasury support was applied to contracts and subcontracts under clause 2 of part 1 of Article 93 of Law No. 44-FZ |
The Treasury accompanies funds not only under contracts and subcontracts under clause 2 of part 1 of Article 93 of Law No. 44-FZ, but also under subcontracts and advance payments. At the same time, the Treasury does not always accompany funds under subcontracting agreements. Treasury support is used: 1) to subcontracts under a contract with a single supplier with a phased payment in the amount of 500,000 rubles. and more; 2) sub-subcontracts in the amount of 300 00 rubles. and more under a contract with a supplier with a staged payment; 3) advances up to 500,000 rubles. under subcontracts under a contract with a single supplier with a staged payment; 4) advances up to 300,000 rubles. under subcontracts |
The Treasury accompanied funds under contracts of federal budgetary and autonomous institutions worth more than 100 million rubles. The rule applied to all funds that entered the accounts in the Treasury |
Accompany funds under contracts of federal budgetary and autonomous institutions worth more than 100 million rubles. The procedure is valid if the source of funds is subsidies for the construction, reconstruction, purchase of capital facilities or subsidies to budgetary and autonomous institutions not for the purposes of state or municipal administration |
The customer will include two new conditions in contracts with treasury support:
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.
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:
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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.
We have analyzed which contracts are subject to treasury support. Let's move on to the conditions that should be in them:
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?
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,
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:
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:
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.