ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 30, 2017 No. 1722

About approval of Rules of treasurer maintenance of means in the cases provided by the Federal Law "About the Federal Budget for 2018 and for Planning Period of 2019 and 2020"

According to article 5 of the Federal law "About the Federal Budget for 2018 and for Planning Period of 2019 and 2020" Government of the Russian Federation decides:

Approve the enclosed Rules of treasurer maintenance of means in the cases provided by the Federal Law "About the Federal Budget for 2018 and for Planning Period of 2019 and 2020".

Approved by the Order of the Government of the Russian Federation of December 30, 2017 No. 1722

Rules of treasurer maintenance of means in the cases provided by the Federal Law "About the Federal Budget for 2018 and for Planning Period of 2019 and 2020"

I. General provisions

1. These rules establish procedure the Federal Treasury of treasurer maintenance of the means in currency of the Russian Federation specified in part 2 (taking into account provisions of parts 3 - 6) article 5 of the Federal law "About the Federal Budget for 2018 and for Planning Period of 2019 and 2020" (further - the Federal Law), including remaining balance of the means provided by parts 11 and 12 of article 5 of the Federal Law which provision shall be performed with the subsequent confirmation of their use in accordance with the terms and (or) the purposes of provision of the specified means, and also subsidies specified in part 8 of article 5 of the Federal Law (further - target means).

The provisions of these rules established for legal entities extend to the isolated (structural) divisions of legal entities, and also in cases, stipulated in Item 10 parts 2 and part 8 of article 5 of the Federal Law, to individual entrepreneurs and peasant farms by provision of target means by it.

2. Transactions with target means are performed on the accounts opened to territorial authorities of the Federal Treasury in organizations of the Central bank of the Russian Federation for the cash accounting of the legal entities who are not participants of the budget process.

3. Transactions on transfer and write-off of target means on the accounts specified in Item 2 of these rules are reflected in the personal accounts intended for accounting of transactions with means of the legal entities who are not participants of the budget process, opened for the legal entities receiving target means, in territorial authorities of the Federal Treasury according to the procedure, established by the Federal Treasury (further - personal account for accounting of transactions of not participant of the budget process).

4. The basis for opening to legal entities of personal accounts for accounting of transactions of not participant of the budget process are:

a) agreements (agreements) on provision of subsidies to legal entities (except for subsidies to federal budget and autonomous institutions) (further - subsidies to legal entities), agreements on provision of budget investments, agreements on provision of fees in the authorized (share) capital of legal entities (subsidiaries of legal entities), deposits to property of legal entities (subsidiaries of the legal entities) who are not increasing the authorized (share) capital of such legal entities whose source of financial provision are subsidies to legal entities and budget investments, agreements (agreements) on provision from budgets of subjects of the Russian Federation (local budgets) of subsidies to legal entities whose source of financial provision are the subsidies provided from the federal budget to budgets of subjects of the Russian Federation in the case provided by part 8 of article 5 of the Federal Law (further - the agreement) or the regulatory legal acts establishing procedure for provision of subsidies to legal entities from the federal budget (the budget of the subject of the Russian Federation, the local budget - in the case provided by part 8 of article 5 of the Federal Law) if the conclusion of the agreement (agreement) on subsidy to legal entities is not provided by the specified acts (further - regulatory legal act about provision of subsidy);

b) public contracts on the delivery of goods, performance of works, rendering services for ensuring federal needs provided by Items 4, 5 and 10 parts 2 of article 5 of the Federal Law (further - the public contract);

c) the state (municipal) contracts to deliver goods, performance of works, rendering services concluded on the amount of 100000 thousand rubles and more state customers for ensuring the state needs of the subject of the Russian Federation (municipal customers for ensuring municipal needs), and agreements (agreements) on provision of subsidies to legal entities from the budget of the subject of the Russian Federation (local budget) if source of financial provision of payment commitments of the subject of the Russian Federation (local budget) are the subsidies provided from the federal budget to the budget of the subject of the Russian Federation on joint financing of the capital investments in objects of state-owned property of subjects of the Russian Federation (municipal property) (further - the agreement on the capital investments);

d) contracts (agreements) for delivery of goods, performance of works, rendering services signed on the amount of 100000 thousand rubles and more federal budget or autonomous institutions which source of financial provision are the means arriving it in accordance with the legislation of the Russian Federation on the personal accounts opened in territorial authorities of the Federal Treasury (further - the contract of organization);

e) agreements, contracts and agreements signed within execution of public contracts, agreements on the capital investments, agreements, regulatory legal acts on provision of subsidies, contracts of organizations (further - the agreement (the contract, the agreement).

5. Transactions on write-off of target means on expenses of the legal entities reflected in personal accounts for accounting of transactions of not participant of the budget process are carried out after implementation by territorial authorities of the Federal Treasury of authorization of expenses according to the procedure, established by the Ministry of Finance of the Russian Federation (further - procedure for authorization of target means), and verifications of the submitted documents established by procedure for authorization of the target means confirming emergence of monetary commitments of legal entities (further - reference documents).

Authorization of expenses in case of treasurer maintenance of target means is performed according to the represented legal entities in territorial authority of the Federal Treasury data on transactions with the target means created according to the procedure and in form which are established by the Ministry of Finance of the Russian Federation.

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