ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 30, 2016 No. 1552

About approval of Rules of treasurer maintenance of means in currency of the Russian Federation in the cases provided by the Federal Law "About the Federal Budget for 2017 and for Planning Period of 2018 and 2019"

According to article 5 of the Federal law "About the Federal Budget for 2017 and for Planning Period of 2018 and 2019" Government of the Russian Federation decides:

Approve the enclosed Rules of treasurer maintenance of means in currency of the Russian Federation in the cases provided by the Federal Law "About the Federal Budget for 2017 and for Planning Period of 2018 and 2019".

Approved by the Order of the Government of the Russian Federation of December 30, 2016 No. 1552

Rules of treasurer maintenance of means in currency of the Russian Federation in the cases provided by the Federal Law "About the Federal Budget for 2017 and for Planning Period of 2018 and 2019"

I. General provisions

1. These rules establish procedure for treasurer maintenance of the means in currency of the Russian Federation specified in article 5 of the Federal law "About the Federal Budget for 2017 and for Planning Period of 2018 and 2019" which provision to legal entities 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 (further respectively - the Federal Law, target means).

Provisions of these rules extend to the isolated (structural) divisions of legal entities.

2. Treasurer maintenance is performed concerning the target means provided on the basis:

a) public contracts about delivery of goods, performance of works, rendering services for ensuring the federal needs (except for the public contracts signed within implementation of the state defensive order, subject to execution on the separate accounts opened in authorized banks according to the Federal Law "About the State Defensive Order" and public contracts, which execution is subject to bank maintenance in accordance with the legislation of the Russian Federation about contractual system in the sphere of purchases of goods, works, services for ensuring the state and municipal needs) concluded on the amount more than 100000 thousand rubles (further - the public contract);

b) agreements (agreements) on provision of subsidies and budget investments, agreements on provision of fees in the authorized (share) capital of legal entities (subsidiaries of legal entities), agreements on provision of deposits to property of legal entities (subsidiaries of the legal entities) who are not increasing the authorized (share) capital of these legal entities whose source of financial provision are the specified subsidies and budget investments (further - the agreement) or the regulatory legal acts establishing procedure for provision of subsidies from the federal budget to legal entities if the conclusion of the agreement (agreement) on provision of subsidy is not provided by the specified acts (further - regulatory legal act about provision of subsidy);

c) contracts (agreements) on delivery of goods, performance of works, rendering the services concluded by federal budget or autonomous institutions on the amount more than 100000 thousand rubles which source of financial provision are subsidies according to the paragraph the second Item 1 of Article 78.1 and Article 78.2 of the Budget code of the Russian Federation (further - the contract of organization);

d) the contracts, contracts and agreements signed within execution of public contracts, agreements, contracts of organizations (further - the agreement).

3. Transactions with target means are performed according to the procedure, established by the Federal Treasury, 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 (further - accounts of bodies of the Federal Treasury).

4. Transactions on transfer and write-off of target funds from accounts of bodies of the Federal Treasury are reflected in the personal accounts intended for accounting of transactions with means of the legal entities receiving target means, not being participants of the budget process, opened for such legal entities in territorial authorities of the Federal Treasury according to the procedure, established by the Federal Treasury (further - personal accounts for accounting of transactions of not participants of the budget process).

5. The basis for opening to legal entities of personal accounts for accounting of transactions of not participants of the budget process are public contracts, contracts of organizations, agreements, agreements according to which target means, or regulatory legal acts about provision of subsidies are provided to legal entities.

6. Transactions on write-off of target means on expenses of the legal entities reflected in personal accounts for accounting of transactions of not participants of the budget process are performed within the amount necessary for payment of obligations on the specified expenses which source of financial provision are such target means, after submission of the documents confirming emergence of these obligations, and carrying out by territorial authorities the Federal Treasury of authorization of transactions according to the procedure, established by the Ministry of Finance of the Russian Federation (further - procedure for authorization of target means).

7. In case of treasurer maintenance of target means public contracts, contracts of organizations, agreements, agreements join the following conditions:

a) prohibition on transfer of target means:

as fee in the authorized (share) capital of other legal entity, contribution to property of other legal entity (subsidiary of the legal entity) who is not increasing the authorized (share) capital of this legal entity (subsidiary of the legal entity) if the regulatory legal acts regulating procedure for provision of target means do not provide possibility of their transfer to the specified legal entity (subsidiary of the legal entity) into the accounts opened for it in organization of the Central bank of the Russian Federation, in credit institution (further - bank);

for the purpose of investment of funds on deposits, and also in other financial instruments if the Federal Laws or regulatory legal acts of the Government of the Russian Federation, and also by acts of the Government of the Russian Federation adopted concerning the means specified in the subitem "b" of Item 16 of these rules do not establish other (with the subsequent return of the specified funds for personal accounts for accounting of transactions of not participant of the budget process, including the means received from their placement);

into the accounts opened in bank for the legal entity, except for:

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info