Treasury contract support: what is it and when is it needed?

What will change in 2021

Legislators annually reissue the federal budget law for the next year and planning period. In 2021, 385-FZ dated 12/08/20 was issued. Based on the updated standard, starting from 01/01/21, the rules for treasury support of government contracts will also change in 2021 (Government Decree No. 2106 of 12/15/20). The new procedure is described in detail in parts 2, 3 and 6 of Art. 5, part 10, 11 art. 5 (financing balances) and part 7 of Art. 5 (targeted funds) of Law No. 385-FZ.

IMPORTANT!

On January 1, the updated procedure for treasury support of the 2021 state defense order will come into force. It was approved by government decree No. 2153 of 12/18/20.

In 2021, treasury support is mandatory for government contracts concluded with earmarked funds (among others, for national projects). Provide treasury support for:

• advances under contracts of recipients of subsidies and budget investments, recipients of contributions to authorized capital at the expense of subsidies from the budget;
• advances under government contracts (except for state defense orders) in the amount of 100 million rubles. and more;
• payments under contracts under clause 2, part 1, art. 93 44-ФЗ from 600,000 rubles. and payments under contracts that are concluded for the execution of these government contracts under clause 2, part 1, art. 93 44-FZ;
• advances on government contracts in the amount of 100 million rubles or more, which are concluded by federal budgetary and autonomous institutions with personal accounts opened in TOFK, financing of such government contracts is carried out through subsidies according to the norms of paragraph. 2 p. 1 art. 78.1 and Art. 78.2 BC RF;
• settlements under government contracts for the implementation of state defense orders in the amount of 600,000 rubles. and settlements under contracts for the execution of agreements under state defense orders in the amount of 600,000 rubles;
• advances under contracts worth more than 100 million rubles, which are concluded by customers - federal budgetary and autonomous institutions to meet the needs of the constituent entity of the Russian Federation and municipal needs; subsidies to legal entities (except for subsidies for accounting and operating entities); budget investments from the budget of the Russian Federation or the local budget under concession agreements, where the source of financing is inter-budgetary targeted transfers from the federal budget to the budget of a constituent entity of the Russian Federation for co-financing of capital investments in state or municipal property of a constituent entity of the Russian Federation;
• advances under contracts of performers and co-executors as part of the execution of agreements under clauses 3, 4, 6 and 8 of Part 2 of Art. 5 385-FZ.

Treasury support is not required by funds allocated by:

1. For the purchase of communication services for the reception, processing, storage, transmission, delivery of telecommunication messages or postal items, utilities, electricity, hotel services, services for the organization and implementation of transportation of goods and passengers by public railway transport, air and railway tickets, travel tickets urban and suburban transport, subscriptions to periodicals, rentals, carrying out work on the transfer (reconstruction, connection) of engineering networks, communications, structures belonging to legal entities, as well as conducting state examination of design documentation and engineering survey results, insurance, payment acceptance services from individuals carried out by payment agents.
2. For purchases under 44-FZ with mandatory bank support.
3. Government institutions that are executors of government contracts.

Due to changes, the remainder of this article may not be accurate!

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Documents Statistics on documents and execution of orders

GOVERNMENT OF THE RUSSIAN FEDERATION

RESOLUTION

dated December 15, 2021 No. 2106

MOSCOW

On approval of the Rules for treasury support of funds in cases provided for by the Federal Law “On the Federal Budget for 2021 and for the planning period of 2022 and 2023”

In accordance with Article 5 of the Federal Law “On the Federal Budget for 2021 and for the Planning Period of 2022 and 2023,” the Government of the Russian Federation decides:
1. To approve the attached Rules for treasury support of funds in cases provided for by the Federal Law “On the Federal Budget for 2021 and for the planning period of 2022 and 2023.”

2. This resolution comes into force on January 1, 2021.

Chairman of the Government of the Russian Federation M. Mishustin

APPROVED by Decree of the Government of the Russian Federation of December 15, 2021 No. 2106

RULES for treasury support of funds in cases provided for by the Federal Law “On the Federal Budget for 2021 and for the planning period of 2022 and 2023”

I. General provisions

1. These Rules establish the procedure for the Federal Treasury to carry out treasury support for funds in the currency of the Russian Federation specified in Part 2 (taking into account the provisions of Parts 3 - 6) of Article 5 of the Federal Law “On the Federal Budget for 2021 and for the planning period of 2022 and 2023” (hereinafter referred to as the Federal Law), including the balances of funds provided for in parts 10 and 11 of Article 5 of the Federal Law, as well as funds specified in Part 7 of Article 5 of the Federal Law (hereinafter referred to as target funds).

The provisions of these Rules established for legal entities (with the exception of subparagraph “d” of paragraph 22 of these Rules) apply to separate (structural) divisions of legal entities, as well as in the cases provided for in paragraph 10 of part 2 and part 7 of article 5 of the Federal Law, to individual entrepreneurs and peasant (farm) enterprises when providing them with targeted funds.

2. Transactions with earmarked funds are carried out on treasury accounts provided for in subparagraph 7 of paragraph 1 of Article 24214 of the Budget Code of the Russian Federation, opened in the territorial bodies of the Federal Treasury to account for funds of legal entities that are not participants in the budget process.

3. Operations for crediting and debiting earmarked funds to treasury accounts specified in paragraph 2 of these Rules are reflected in the manner established by the Federal Treasury in analytical sections opened in the context of each government contract, institutional contract, agreement, capital investment agreement, agreement on carrying out major repairs, agreement (contract, agreement) specified in subparagraphs “a” - “e” of paragraph 4 of these Rules, on a personal account intended for accounting for transactions with funds of legal entities that are not participants in the budget process (hereinafter referred to as the personal account ).

Personal accounts are opened for legal entities receiving targeted funds in the territorial bodies of the Federal Treasury in the manner established by the Federal Treasury.

4. Treasury support is provided in relation to targeted funds provided on the basis of:

a) agreements (agreements) on the provision of subsidies to legal entities (except for subsidies to federal budgetary and autonomous institutions) (hereinafter referred to as subsidies to legal entities), agreements on the provision of budget investments, agreements on the provision of contributions to the authorized (share) capital of legal entities (subsidiaries) legal entities), contributions to the property of legal entities (subsidiaries of legal entities) that do not increase the authorized (share) capital of such legal entities, the source of financial support of which is subsidies to legal entities and budget investments, agreements (contracts) on the provision from the budgets of the constituent entities of the Russian Federation (local budgets) subsidies to legal entities (grants in the form of subsidies) in cases provided for in Part 7 of Article 5 of the Federal Law (hereinafter referred to as the agreement), or regulations establishing the procedure for providing subsidies to legal entities (grants in the form of subsidies) from the federal budget ( budget of a constituent entity of the Russian Federation, local budget - in cases provided for in Part 7 of Article 5 of the Federal Law), if the specified acts do not provide for the conclusion of an agreement (agreement) on the provision of a subsidy to legal entities (hereinafter referred to as the regulatory legal act on the provision of a subsidy);

b) state contracts for the supply of goods (performance of work, provision of services) to meet state needs, provided for in paragraphs 4 and 5 of part 2 of article 5 of the Federal Law (hereinafter referred to as the state contract);

c) state (municipal) contracts for the supply of goods (performance of work, provision of services), concluded in the amount of 100,000 thousand rubles or more by state customers to meet the state needs of a constituent entity of the Russian Federation (municipal customers to meet municipal needs), contracts (agreements) on supply of goods (performance of work, provision of services) concluded in the amount of 100,000 thousand rubles or more by budgetary and autonomous institutions of a constituent entity of the Russian Federation (municipal budgetary and autonomous institutions), agreements (contracts) on the provision of subsidies to legal entities (except for subsidies to budgetary and autonomous institutions of a constituent entity of the Russian Federation (municipal budgetary and autonomous institutions) from the budget of a constituent entity of the Russian Federation (local budget) and concession agreements, in accordance with which budget investments are made, provided from the budget of a constituent entity of the Russian Federation (local budget), if the source of financial support for the expenditure obligations of the subject of the Russian Federation (municipal entity) are interbudgetary transfers with a specific purpose provided from the federal budget to the budget of a constituent entity of the Russian Federation for co-financing of capital investments in state-owned objects of constituent entities of the Russian Federation (municipal property) (hereinafter referred to as the capital investment agreement);

d) contracts (agreements) for the supply of goods (performance of work, provision of services) concluded in the amount of 100,000 thousand rubles or more by federal budgetary or autonomous institutions, whose personal accounts are opened in the territorial bodies of the Federal Treasury, the source of financial support for which are subsidies provided in accordance with paragraph two of paragraph 1 of Article 781 and Article 782 of the Budget Code of the Russian Federation (hereinafter referred to as the institution contract);

e) contracts (agreements) for the supply of goods (performance of work, provision of services) concluded by the capital repair fund of a constituent entity of the Russian Federation, the source of financial support for which are funds received by the capital repair fund of a constituent entity of the Russian Federation from contributions for the capital repair of common property in apartment buildings paid by the owners of premises in apartment buildings (hereinafter referred to as the agreement for major repairs);

f) agreements, contracts and agreements concluded as part of the execution of government contracts, contracts on capital investments, agreements, regulations on the provision of subsidies, contracts of institutions, contracts on major repairs (hereinafter referred to as the contract (contract, agreement).

5. Operations for writing off earmarked funds for expenses of legal entities reflected in personal accounts are carried out after the territorial bodies of the Federal Treasury authorize expenses in the manner established by the Ministry of Finance of the Russian Federation (hereinafter referred to as the procedure for authorizing earmarked funds), and check the submitted documents established by the procedure authorization of targeted funds confirming the occurrence of monetary obligations of legal entities (hereinafter referred to as the basis documents).

The authorization of expenses during treasury support of earmarked funds is carried out in accordance with the information submitted by legal entities to the territorial body of the Federal Treasury on transactions with earmarked funds, generated and approved in the manner and form established by the Ministry of Finance of the Russian Federation, which indicates the sources of income of earmarked funds, as well as the directions for spending targeted funds, corresponding to the results determined when providing targeted funds.

6. When providing treasury support for earmarked funds, agreements, government contracts, agreements on capital investments, contracts of institutions, agreements on major repairs and agreements (contracts, agreements) include the following conditions:

a) prohibition on transferring targeted funds:

as a contribution to the authorized (share) capital of another legal entity (subsidiary company of a legal entity), a contribution to the property of another legal entity (subsidiary company of a legal entity), which does not increase its authorized (share) capital, if the regulatory legal acts regulating the procedure for providing targeted funds funds, there is no provision for their transfer to the specified legal entity (subsidiary of the legal entity) to accounts opened by it in the institution of the Central Bank of the Russian Federation or in a credit organization (hereinafter referred to as the bank);

for the purpose of placing funds on deposits, as well as in other financial instruments, except for cases established by federal laws or regulatory legal acts of the Government of the Russian Federation, including those adopted in relation to funds specified in subparagraph “b” of paragraph 18 of these Rules;

to accounts opened in a bank for a legal entity, with the exception of:

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

payment of obligations of a legal entity in order to carry out settlements for wages with persons working under an employment agreement (contract), as well as for payments to persons not on the staff of the legal entity, attracted to achieve the result determined when providing targeted funds, with the transfer of withheld taxes , fees and accrued insurance contributions for compulsory pension insurance, compulsory social insurance, compulsory medical insurance in accordance with the deadlines established by the Tax Code of the Russian Federation;

payment of obligations of a legal entity for the purpose of making settlements for social benefits and other payments in favor of employees (except for the payments specified in paragraph six of this subclause);

payment for goods actually delivered (work performed, services rendered), the source of financial support for which is targeted funds, if the legal entity does not attract other legal entities to supply such goods (perform such work, provide such services), as well as subject to the provision of basis documents or a register of basis documents in the form established by the Ministry of Finance of the Russian Federation (hereinafter referred to as the register of basis documents), with the attachment of the basis documents specified in it (if it is indicated in the order on making treasury payments (hereinafter referred to as the order) and (or) other documents provided for by agreements, government contracts, agreements on capital investments, contracts of institutions, agreements on capital repairs, agreements (contracts, agreements) or regulations on the provision of subsidies;

reimbursement of expenses (part of expenses) incurred by a legal entity, subject to the submission of documents in accordance with paragraph eight of this subclause, as well as copies of payment orders, registers of payment orders and other documents confirming payment of expenses (part of expenses) incurred by a legal entity, if the terms of the agreement, state contract, contract on capital investments, contract of establishment, contract on major repairs and agreement (contract, agreement) provides for reimbursement of expenses incurred by a legal entity (part of expenses) or in the case of full execution of a government contract with a single supplier (contractor, performer), contract ( agreement) concluded as part of the execution of such a government contract;

payment of the obligations of a legal entity for overhead costs associated with the execution of a government contract, a capital investment agreement, an institutional contract, an agreement on major repairs, an agreement (contract);

to accounts opened in banks for legal entities that have concluded agreements (contracts, agreements) with a legal entity - the recipient of targeted funds, with the exception of agreements (contracts, agreements) concluded for the purpose of purchasing communication services for receiving, processing, storing, transmitting, delivering messages telecommunications or postal services, utilities, electricity, hotel services, services for organizing and carrying out the transportation of goods and passengers by public rail transport, air and railway tickets, tickets for travel by urban and suburban transport, subscriptions to periodicals, rentals, carrying out work on transfer (reconstruction, connection) of engineering networks, communications, structures belonging to legal entities, as well as carrying out state examination of design documentation and engineering survey results in accordance with the legislation of the Russian Federation on urban planning activities, providing insurance in accordance with insurance legislation, services for accepting payments from individuals carried out by payment agents;

b) the obligation of a legal entity to open a personal account with a territorial body of the Federal Treasury in order to carry out transactions with target funds in accordance with these Rules;

c) the obligation of a legal entity to keep separate records of the results of financial and economic activities for each agreement, government contract, agreement on capital investments, institutional contract, agreement on major repairs and agreement (contract, agreement), distribute overhead costs in proportion to the terms of execution of the government contract, an agreement on capital investments, an establishment contract, an agreement on major repairs, an agreement (contract) or the terms for using an advance payment for them 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 provided for by the procedure for authorizing targeted funds;

e) indication in contracts (contracts, agreements), orders and settlement documents (except for orders and settlement documents submitted in connection with the execution of agreements, government contracts, contracts on capital investments, contracts of institutions, contracts on major repairs, agreements (contracts) , agreements) containing information constituting a state secret or related to other restricted access information protected in accordance with the legislation of the Russian Federation (hereinafter referred to as state secret), as well as in the documents-bases, the register of documents-bases of the identifier of the agreement, state contract, agreement on capital investments, the establishment contract and the agreement on major repairs, the procedure for the formation of which is established by the Federal Treasury;

f) transfer of funds to pay the obligations of legal entities within the amount necessary to pay for goods actually delivered (work performed, services rendered) (hereinafter referred to as treasury security for obligations), in cases provided for in Part 8 of Article 5 of the Federal Law;

g) other conditions determined by acts of the Government of the Russian Federation adopted in accordance with clause 10 of part 2 of article 5 of the Federal Law, provided for by section V of these Rules.

7. When placing targeted funds on deposits, as well as in other financial instruments in cases established by federal laws or regulations of the Government of the Russian Federation, specified in paragraph three of subparagraph “a” of paragraph 6 of these Rules, the funds provided for in this paragraph, including funds , received from their placement, must be returned to personal accounts no later than December 25 of the current financial year.

8. Treasury support of targeted funds provided on the basis of agreements, government contracts, contracts on capital investments, contracts of institutions, contracts for major repairs or contracts (contracts, agreements) containing information constituting state secrets is carried out in compliance with the requirements established by law Russian Federation on state secrets.

II. Implementation of treasury support for target funds provided using treasury security for obligations

9. Territorial bodies of the Federal Treasury, in cases provided for in Part 8 of Article 5 of the Federal Law, provide treasury support for targeted funds provided on the basis of agreements, government contracts, agreements (contracts) concluded as part of their execution, using treasury security for obligations.

10. Treasury provision of obligations during treasury support of target funds is carried out in the manner established by the Ministry of Finance of the Russian Federation.

11. The forms of documents used when carrying out operations on treasury security of obligations during treasury support of target funds, and the procedure for filling them out are approved by the Federal Treasury.

III. Features of treasury support of targeted funds provided on the basis of an agreement on the provision of subsidies to legal entities

12. When providing treasury support for subsidies to legal entities, the provision of such subsidies (with the exception of subsidies provided using treasury security for obligations in the cases provided for in Part 8 of Article 5 of the Federal Law) is carried out within the limits of budgetary obligations for the provision of subsidies to legal entities reflected in personal accounts for accounting for transactions under the delegated powers of the recipient of budget funds.

13. The powers of the recipient of federal budget funds to transfer subsidies to legal entities from the personal accounts specified in paragraph 12 of these Rules, within the amount necessary to pay monetary obligations for the expenses of a legal entity, the source of financial support for which are subsidies to legal entities, are exercised by the territorial bodies of the Federal Treasury in the manner established by the Federal Treasury.

14. Operations for writing off target funds, the source of financial support of which are subsidies to legal entities specified in paragraph 12 of these Rules, are carried out no later than the 2nd working day following the day the legal entity submits to the territorial body of the Federal Treasury orders to pay the legal obligations of the legal entity. persons after they have been verified in accordance with the procedure for authorizing targeted funds.

IV. Features of treasury support of targeted funds received by legal entities on the basis of government contracts with a single supplier (contractor, performer) and contracts (agreements) concluded as part of their execution

15. Territorial bodies of the Federal Treasury, in accordance with clause 5 of part 2 of article 5 of the Federal Law, provide treasury support for government settlements

Basics of support of government contracts by the Treasury

Previously, the issue of treasury support was raised only in 275-FZ - during the execution of contracts on state defense orders. Now, to control by executive bodies the targeted use of budget funds allocated and delivered to customers, Treasury control is also used within the framework of the implementation of government contracts under 44-FZ, and the question of what treasury support of contracts is has again become relevant.

In fact, this is one of the instruments of state control. Treasury support allows you to determine the level of efficiency in spending targeted funds. Targeted funds mean funding directed to a budgetary institution to fulfill certain goals and conditions established by higher organizations. Targeted financing must be used strictly for its intended purpose - for the purchase of goods, works and services necessary to achieve certain goals. Treasury support helps track the direction of movement of budget funds. Recipients of budget funds open special accounts in branches of the Federal Treasury.

In what cases is treasury support for a contract necessary?

Treasury support of government contracts in 2021 and 2021 is regulated by Decree No. 1765 dated December 30, 2018, Decree No. 1702 dated December 28, 2018 (for state defense orders) and Federal Law No. 459-FZ dated November 29, 2018 on the budget for 2021. According to these documents, treasury support is required:

• in government procurement in amounts of 100 million rubles or more;
• in the state defense order.

Information that government procurement is carried out with treasury support is indicated, in particular, in the procurement notice and in the government contract itself.

Receive notifications only about trades without treasury support

In such public procurements, the customer additionally requires from the supplier or contractor:

• indicate subcontractors;
• open treasury accounts (for yourself and subcontractors);
• provide documents to the treasury that confirm target expenses (invoices, acts, etc.).
• indicate the government contract identifier in payment and settlement documents.

REFERENCE. The government contract identifier (GCI) is a unique twenty-digit digital code generated by the customer. From July 1, 2021, successful bidders must indicate this ID on invoices and other documents issued to the customer.

When the Treasury accompanied government contracts in 2021

The implementation of treasury support for contracts in 2021 was carried out for the cases listed in Part 2 of Art. 5 380-FZ dated 12/02/2019:

• government contracts, the price of which exceeds 100 million rubles;
• agreements for the provision of subsidies or investments from the budget to legal entities (Article 80 of the Budget Code of the Russian Federation);
• standards and other by-laws regulating budget subsidies, with the exception of cases where separate agreements are concluded for the allocation of subsidies;
• agreements regulating property investments or contributions to the authorized capital of legal entities in the case where such contributions act as a source of financing for such enterprises;
• contracts concluded by budgetary and autonomous institutions, the price of which is set at no less than 100 million rubles. and the source of financing of which is subsidies for other purposes or capital investments;
• government contracts that are signed and are an integral part of the implementation of agreements already being implemented;
• advances under government contracts (except for agreements on state defense orders), the price of which is equal to or more than 100 million rubles, as well as advances under contracts concluded by recipients of budget investments and subsidies;
• contracts concluded with the only supplier under clause 2, part 1, art. 93 44-FZ for the implementation of a decree, order or instruction of the President of the Russian Federation, as well as contracts signed as part of the execution of such agreements with a single supplier;
• settlements under government contracts under state defense orders in the amount of more than 100 million rubles.

Current legislation provides for exceptions. They are indicated in Part 3 of Art. 5 459-FZ. Based on this norm, treasury support is not provided for federal budget funds provided to Vnesheconombank and other credit institutions for government contracts for the purchase of utilities, electricity and communication services, etc. In Part 8 of Art. 5 459-FZ defines the obligation of treasury security for obligations carried out in relation to the following target funds:

1. For all cases given in Part 2 of Art. 5 459-FZ.
2. To finance legal entities under government contracts for the construction or reconstruction of state-owned facilities, which are included in the FAIP - Federal Targeted Investment Program 2021. Treasury security of obligations in this case is also carried out for contracts that are concluded as part of the execution of the main contracts.
3. For financing provided in cases determined by the government of the Russian Federation, as well as state corporations Roscosmos and Rosatom and regulations of federal authorities.

The procedure for treasury security of obligations is determined by the Ministry of Finance of the Russian Federation. Legal entities receive funds to pay obligations immediately after receiving security, which is provided in the amount strictly necessary for payments for the actual provision of goods, works or services.

On support of the government contract by the Treasury

In 2021, the issue of treasury support has become relevant again.
This is explained by the fact that previously this process was carried out according to the provisions of 275-FZ - in relation to obligations under state defense orders. Now control over the funds allocated to the customer is also carried out as part of the implementation of contracts under 44-FZ. With the help of this instrument of state control in 2021, the efficiency of spending budget funds is determined. Targeted funds are financing of a budgetary enterprise to fulfill the goals and conditions outlined by higher departments. The intended use of money must be strictly for its intended purpose - for the purchase of goods, works and services necessary to meet the needs. Recipients of budget funds are required to open special accounts in branches of the Federal Treasury (FC).

FC support is carried out in accordance with the rules approved in Government Decree No. 1765 of December 30, 2018.

Treasury support (TS) is especially in demand for vital and defense tasks or state image projects, for example, such as:

• construction of the Vostochny cosmodrome;
• implementation of national projects;
• construction of facilities for the World Cup;
• construction of the Crimean Bridge;
• construction of museum and theater-educational complexes.

The projects being implemented are so large-scale that they require the involvement of a large number of participants from the commercial environment. Therefore, it is important not to break the chain of control of funds allocated for exactly the purposes for which they were intended.

The CS allows you to manage the risks of the state customer in connection with the non-fulfillment of obligations by the performers after they receive advances, as well as the risks of the performers (co-contractors) themselves associated with non-receipt or untimely receipt of payment after the completion of the work.

KS is developing intensively, every year the number of FC clients is steadily growing, especially legal entities, individual entrepreneurs and peasant farms.

Support is provided by the work of 7 centers of specialization and 4 payment centers distributed throughout the Russian Federation from St. Petersburg to Vladivostok.

The main task of the specialization centers is to open single personal accounts, process client documents, and authorize expenses.

The task of payment centers is to interact with the network of Russian banks and credit institutions in order to execute customer payments.

The FC client has the opportunity to work remotely through the personal account of the “Electronic Budget”. To do this, it is enough to go through the registration procedure and have access to the Internet and an electronic signature, which can be issued free of charge at any FC certification center.

If the client does not have the opportunity to work remotely, then he can always apply in person with paper documents to any territorial body of the federal treasury (TOFK), located in each constituent entity of the Russian Federation.

Tender support services from professionals

Application preparation, Complaint to the FAS, Analytics, Training, Protection from RNP, Exclusion from RNP, Comprehensive tender support, Development of technical specifications for the Customer

ORDER A CONSULTATION

Treasury control procedure

The regulations governing the support of government contracts by Treasury authorities are determined by the standards of the Government of the Russian Federation. In 2021, this legal act is Government Decree No. 1765 of December 30, 2018. The procedure for treasury support is as follows: territorial bodies of the Federal Treasury send a request to the Central Bank of the Russian Federation to open an account for a legal entity that is not a participant in the budget process (NUBP). Legal entities acting as suppliers, in turn, open personal accounts with TOFK for further mutual settlements with customers. If the parties enter into a contract with treasury support, then, in addition to the essential ones, the document also includes additional conditions:

• identification of subcontractors (if necessary);
• opening a personal account for the contractor and all specified subcontractors;
• provision of documentation to TOFK confirming the target direction of the funds spent;
• government contract identifier - treasury support is impossible without identifying the agreement and all accompanying and settlement documents.

The supplier, who is the recipient of targeted funds, is obliged to provide, at the request of TOFK employees, all supporting documents: a government contract signed by the parties, supporting primary documents for targeted expenses (invoices, certificates of work performed).

When TOFK specialists are sure that the funding is being used for the intended purpose, they transfer funds to open personal accounts at the request of the recipient. Transferring finances to the contractor’s regular current account is not permitted, except in cases where the recipient requires money for mutual settlements with employees for wages or for other payments in favor of employees.

When providing treasury support during the execution of a government contract, TOFK also has the right to check the completeness and quality of execution of its subject matter, compliance with delivery deadlines, the fact of delivery itself, and the compliance of the indicated profit and cost with their actual values.

New treasury support rules for 2021

The legislation updated the procedure for treasury support in 2020. Supervision is carried out over the target budget allocated to state and municipal organizations and over the implementation of national projects:

• subsidies and budgetary investments of legal entities;
• contributions to authorized capital and contributions to the property of legal entities through government subsidies and budget investments;
• advances under contracts concluded by recipients of funds;
• advances under contracts concluded to fulfill the conditions for the issuance of subsidies and concession agreements;
• mutual settlements under government contracts with a single supplier under clause 2, part 1, article 93 of 44-FZ, worth at least 300 thousand rubles;
• mutual settlements under agreements within the framework of state defense orders worth at least 300 thousand rubles;
• budget allocated to institutions and individual entrepreneurs in cases provided for by the Government of the Russian Federation.

Treasury support is not provided for government contracts for the examination of design documentation, the results of engineering surveys and services for accepting payments from individuals carried out by payment agents.

FC oversees all major customer contracts, which are financed from the federal budget. The legislation specifies the inclusion of information about banking and (or) treasury support in the notice, procurement documentation and draft contract drawn up in accordance with 44-FZ.

According to Letter of the Federal Treasury No. 07-04-05/22-18684 dated 08/29/2019, from 09/01/2019, territorial bodies of financial companies are required to reserve and open single personal accounts with code 71. A single 71 personal account for treasury supervision is necessary to take into account transactions NUBP is a non-participant in the budget process. This account is needed by the main contractors to receive payment for the supply of goods, works or services, and for legal entities receiving targeted funds from government subsidies and budget investments under relevant agreements.

Support of contracts under state defense orders

Treasury support of state defense orders is one of the innovations that the parties must follow when concluding agreements to carry out work in the field of state defense orders. The procedure is regulated by Government Decree No. 1702 of December 28, 2018. Treasury support of the state defense order was used for the same purpose as control over budget agreements - monitoring the focus and efficiency of spending funds allocated for the implementation of the state defense order. This obligation is defined in clause 7, part 2, art. 5 459-FZ.

The Treasury accompanies all mutual settlements between executors and head executors. Agreements signed by the Ministry of Defense are not subject to treasury support. Exceptions are also indicated in clause 3, part 3, art. 5 459-FZ for funds allocated for the purposes of:

• carrying out transactions on separate accounts in accordance with the norms of 275-FZ dated December 29, 2012;
• ensuring the functioning of foreign intelligence agencies;
• ensuring the functioning of the FSB;
• provision of the state corporation "Rosatom";
• concluding government contracts for the purchase of utilities, electricity and communication services;
• concluding government contracts with federal government agencies;
• implementation of the provisions of clause 5, part 1, art. 93 44-FZ.