What to choose information about the banking support of the contract. Banking support of the contract. Banking support agreement

• Popenchenko Olga Vladimirovna, student
• Saint Petersburg State University of Economics

• CONTRACT SUPPORT PROBLEMS
• COMPARATIVE CHARACTERISTICS
• BANK SUPPORT OF STATE CONTRACTS
• TREASURY SUPPORT OF STATE CONTRACTS

The article discusses the main characteristics of the Treasury and Banking support of government contracts based on regulatory legal acts. Carried out comparative analysis features of the Treasury and Banking support of government contracts, identified the main problems and proposed ways to solve them.

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Today, effective control over the spending of budgetary funds is becoming especially important. In this regard, a new trend appears - support of contracts at the federal, regional and municipal levels.

Contractual relations in the Russian Federation are governed by civil code(Chapter 27 of the Civil Code of the Russian Federation) in terms of the approximate content of the contract, the concept of the contract, types, prices, procedure, conditions, cases of invalidity of the contract, etc. (Articles 420-431 of the Civil Code of the Russian Federation).

The supply of goods for state or municipal needs is described in detail in paragraph 4 of Chapter 30 of the Civil Code of the Russian Federation. This paragraph deals with sections 525-534:

• grounds for the supply of goods;
• grounds for concluding a contract;
• the procedure for concluding a contract;
• execution of the contract;
• payment for goods under the contract;
• indemnification for losses incurred in the performance or termination of a contract
• rejection of the delivered goods.

The peculiarity of state and municipal contracts is that one of the parties is the state or local government represented by authorized bodies.

Support for state and municipal contracts is created in order to reduce the risks of loss of budget funds. In accordance with the legislation, support is divided into banking and treasury.

Banking support

In 2014, the Government of the Russian Federation signed Decree No. 963 (hereinafter the Decree). In accordance with this resolution: "accompanied contract" - a contract for the supply of goods, performance of work, provision of services to meet state or municipal needs, concluded between the customer and the supplier in the manner prescribed by the Federal Law. However, this document contains conditions only for banking support. link

"Banking support of the contract" - the provision by the bank on the basis of an agreement concluded with the supplier, contractor, executor and all subcontractors, co-executors involved in the execution of the contract, monitoring settlements carried out within the framework of the execution of the contract on an account opened with the specified bank, and monitoring results to the attention of the customer, as well as the provision by the bank of other services defined by these Rules.

The decree establishes cases of inclusion of the terms of banking support for government contracts, as well as recommendations to the subjects Russian Federation and municipalities to include this condition in the contracts they enter. Unfortunately, today the service does not yet have the proper knowledge and understanding of its content.

The essence of the banking support service is as follows: when concluding a contract, the bank must ensure the opening of separate accounts for all participants in the execution of the contract, control over target spending Money, monitor calculations and provide reports to the customer. The result is the prompt receipt of information on the progress of calculations for ongoing projects and the ability to make timely decisions of a managerial nature.

Banking support provides a number of opportunities, such as:

• Security targeted use funds;
• Segregation investment flow from current economic activities;
• Assessment and analysis of the progress of the project;
• Control over the spending of funds at all levels of cooperation;
• Formation of reporting on spending funds on individual accounts of project participants;
• Reducing the risk of non-payment.

On this moment there are 2 types of banking support, simple and advanced. With simple banking support, information on the participants' segregated accounts is provided to the customer by the bank in order to monitor the execution of contracts. In the case of extended support, in addition to monitoring settlements, the bank carries out the function of monitoring the targeted spending of funds on all individual accounts of project participants. First, the bank examines the supporting documents and only then accepts payments.

The regulatory framework for banking support of contracts consists of:

• Federal Law of March 22, 2014 No. 44-FZ, Article 35;
• Resolution of the Government of the Russian Federation dated September 20, 2014 No. 963.

In addition to the basic terms, the resolution presents the requirements for banks that have the right to support contracts. In fact, there is only one requirement - the bank must be included in the one provided for in article 74.1 Tax Code Of the Russian Federation, a list of banks that meet the established requirements for bank guarantees for tax purposes. However, in practice it is proved that in addition to the main legislative criterion, there is an additional one - experience.

The resolution also lists the requirements for contracts and recommendations that fall under the mandatory banking support procedure. The support itself is divided into two types, respectively, and the requirements for different types contracts are different.

In the case of monitoring settlements (simple support), it is applied if the contract concluded in accordance with part 16 of article 34 of the Federal Law "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", which provides for the purchase of goods or work , must have an initial (maximum.) contract price exceeding 10 billion rubles.

Banking support is carried out if the price of a contract concluded with a single supplier on the basis of the acts exceeds 10 billion rubles and the act provides for the customer to engage a bank to carry out the banking support procedure, and the customer is not obliged to include in the contract a condition to ensure its execution.

In the event that the banking support of the contract (extended) provides for the provision of services by the bank to ensure the compliance of the accepted goods, works, services with the terms of the contract, the following are subject to support:

• a contract concluded for the purpose of construction on the basis of an act, which does not establish the customer's obligation to include in this contract a condition for its security, if its price exceeds 10 billion rubles;
• contracts for which there is an obligation to attract banks to provide banking support and the initial contract price exceeds 15 billion rubles.

In accordance with paragraph 4 of the already mentioned resolution, the recommendations differ, as well as the requirements for contracts, depending on the type of support.

The recommendations were written for the executive bodies of state power of the Russian Federation, local authorities. In the event that they carry out purchases to meet the needs of the constituent entities of the Russian Federation or municipal needs, they are recommended to include in the contract a clause on banking support of the contract, provided that the price of this contract is:

• more than 1 billion rubles (for a constituent entity of the Russian Federation), more than 200 million rubles (for a municipality), - conditions for the inclusion of simple banking support;
• more than 5 billion rubles - a condition providing for extended support.

Treasury support

In addition to banking support, there is also treasury.

According to state and municipal authorities, the main problem is the waste of targeted funds. This problem is primarily associated with the fragmentation of the state financial control targeted spending of budgetary funds. To solve this problem, as an "experiment" in the Federal Law No. 384-FZ dated 01.12.14 "On the federal budget for 2015 and for the planning period 2016 and 2017" and the Decree of the Government of the Russian Federation No. control exercised by the Federal Treasury of the Russian Federation. Despite the fact that treasury support has been carried out for 2 years, this term still does not have a legally enshrined definition. Therefore, for a better understanding of its essence, it would be advisable to talk about the goals of treasury support:

• Ensure transparent movement of targeted budget funds;
• Continuously exercise financial control over the spending of budgetary funds;
• Develop the economy by bringing budget funds to the intended sector of the economy;
• Timely fulfill contractual obligations;
• Improve the discipline of performers and customers.

Regulatory legal framework for treasury support are:

• the federal law from 14.12.2015 N 359-FZ "On the federal budget for 2016". Article 5. Features of the use in 2016 of funds received by individual legal entities from federal budget;
• Decree of the Government of the Russian Federation of 02/04/2016 N 70 (ed. Of 07/04/2016) "On the procedure for treasury support in 2016 of government contracts, agreements (agreements), as well as contracts, contracts, agreements concluded within the framework of their execution."

In accordance with Art. 5 FZ No. 359-FZ establishes requirements for contracts subject to treasury support:

1. an agreement or agreement for the provision of subsidies to legal entities or state corporations, excluding subsidies to federal budgets and autonomous institutions;
2. Contract for Contributions to authorized capital a legal entity, provided that the source of their financial support is subsidies from paragraph 1;
3. contract or agreement for the supply of goods, performance of work or provision of services, concluded legal entity falling under the conditions of clauses 1 or 2;
4. contracts / agreements concluded for the purpose of executing contracts / agreements from clause 3, if there is a condition on advance payments;
5. a state contract to meet state municipal needs with an amount exceeding 100 thousand rubles, subject to the stipulated advance payments, except for contracts within the framework of a defense order or subject to bank support;
6. government contracts / contracts / agreements for the implementation of certain works or services, procurement of goods in cases established by the Government of the Russian Federation.

Information contained in laws and regulations can often be too extensive and difficult to understand and understand. Based on all of the above, a simplified short comparative characteristics on the main points of banking and treasury support.

Thus, banking and treasury support reduces the risks of budget losses at different levels when organizing the execution of state and municipal contracts, but there are a number of issues that require further settlement.

First of all, it is weak the legislative framework, for example, there is no term “treasury support” in the legislation. Also, improvements are required and the legislation of banking support, namely the rules in terms of requirements for the subjects and objects of support. It is worth listening to the opinions of many authors and returning regulatory requirements to the bank's own capital. Practice shows that the bank's experience can be attributed to additional criteria. In the absence of expertise, delays in payments may begin to occur and lead to a delay in deadlines, up to the termination of the project.

Maintenance of contracts can be called a relatively new financial control mechanism. Although this method is quite effective and efficient, there are already a number of problems on its way associated with its short-lived use. The most important is the insufficient level of development of the information base, as well as the inconvenience caused by the need to open accounts in other banks for contractors and subcontractors.

Bibliography

1. The Civil Code of the Russian Federation: Part One of 30.11.1994 No. 51-FZ (as amended on 31.01.2016) // Collected Legislation of the Russian Federation, 05.12.1994, No. 32, Article 3301.
2. The Civil Code of the Russian Federation: Part Two of 01.26.1994 No. 14-FZ (as amended on 05.23.2016) // "Collected Legislation of the Russian Federation", 01.29.1996, No. 5, Article 410.
3. Resolution of the Government of the Russian Federation of September 20, 2014 No. 963.
4. Federal Law "On the Federal Budget for 2016" dated December 14, 2015 N 359-FZ.
5. Resolution of the Government of the Russian Federation "On the procedure for treasury support in 2016 of state contracts, agreements (agreements), as well as contracts, agreements, agreements concluded within the framework of their execution" dated 02/04/2016 N 70. (as amended on 07/04/2016).
6. Federal Law of March 22, 2014 No. 44-F.
7. Workshop on the discipline " Budget system Russian Federation "/ Ministry of Education and Science Ros. Federation, St. Petersburg. state econom. un-t, Caf. state and municipal. finance; [comp. NG Ivanova and others]; ed. N.G. Ivanova and M.I. Kankulova. - St. Petersburg: Publishing house of St. Petersburg State University of Economics, 2014. - 83 p.

Government contracts. Special accounts opened in the Treasury - what is it? How to open? We are subcontractors - we will supply materials for a contractor with a government contract

Answer

Banking support of contracts under 44-FZ is a way to control the use of budgetary and investment funds within the framework of supplies for the needs of the state. The customer includes the conditions for support in the state contract.

The essence of the process is that the contractor opens a segregated account in authorized bank, the customer sends payments there, and the bank checks the payment documentation of the contractor for compliance with the provisions of the contract, makes payments and transmits to the customer information about the use of funds during the execution of the contract. If it is indicated somewhere that banking support of the contract is not provided, this means that there is no need for additional financial control and the bank is not involved in the audit of settlements.

The Law on the Contract System stipulates simple and extended types of banking support (BSC).

Simple banking support

Simple accompanying operations are regulated by subparagraph "a" of paragraph 3 of government decree No. 963. They consist in the fact that the bank does not control the contractor's operations, but only tracks the actions on his account and transmits information about payments to the customer. The highest executive body of state power of the constituent entities of the Russian Federation is obliged to establish a condition on simple banking support in government contract if the initial (maximum) contract price is from 10 billion rubles and the transaction has distinctive features:

• the customer and the contractor enter into a life cycle agreement (service contract) and the initial maximum contract price (NMCK) is more than 10 billion rubles;
• a transaction worth over 10 billion rubles with a specific contractor by decision of the President or the Government of the Russian Federation, but if the contractor provides the contract, there is no need to accompany him;
• the contract is concluded with contractors who have come under foreign political and economic sanctions.

Local authorities establish the conditions for the appointment of financial control of transactions. A simple BSC for the regions is assigned when the transaction amount is over 1 billion rubles; for municipalities - over 200 million rubles.

Extended support by banks

In clause 3 of part 2 of section I of government decree No. 963, it is stated that extended banking support is the monitoring of settlements plus an additional check of the supplied goods, works, services for compliance with the terms of the contract. The inspection results are passed on to the customer. Here are the cases in which bank support for a contract under 44 FZ in an extended form is required:

• the contract for construction work is concluded with a single contractor and the transaction amount is more than 10 billion rubles. If the contractor secures the contract, there is no need to accompany it;
• purchases worth more than 15 billion rubles are carried out according to the state program of the Russian Federation, which contains a condition on an expanded BSC;
• the purchase has been appointed by the government of the Russian Federation, and the terms of the state contract indicate the use of a treasury letter of credit;
• the performer is selected by the government of the Russian Federation and is subject to sanctions foreign states(associations).

On the ground, government agencies require extended financial control of public procurement when the transaction amount is at least 5 billion rubles. - for regions and municipalities.

How to choose an accompanying bank

The customer or the winning executor selects an authorized bank prior to the start of the procurement and attaches the draft BSC agreement to the draft government contract. In order for a bank to be able to provide a range of services when banking support of contract 44-FZ is required, it must meet the requirements specified in clause 3 of Art. 74.1 of the Tax Code of the Russian Federation and clause 10 of the rules for banking support:

• have a license to carry out banking operations;
• term banking more than five years;
• equity at least 1 billion rubles;
• The Bank of Russia does not require the selected bank to introduce financial recovery measures;
• over the past six months, the mandatory standards of the Bank of Russia have been complied with for all reporting dates.

The bank has the right to accompany government contracts only if it is included in the special list of the Ministry of Finance, presented on the official website of the Ministry of Finance. If the bank has dropped out of the list during the escort, there is no need to change it, it will continue escorting until the full execution of the contract.

Additional requirements for banks

When treasury support of the transaction is also required, make sure that the selected bank is connected to the financial messaging system of the Bank of Russia. it required condition according to paragraph 10 of the rules approved by the government decree of September 20, 2014 No. 963, and clarifications of the Ministry of Finance in a letter dated November 27, 2015 No. 02-02-04 / 69287.

Here are the cases in which banking and treasury support of a 44-FZ contract are carried out simultaneously:

• in state purchases from the NMCC from 100 million rubles;
• in the state defense order under 275-FZ.

If you have entered into a government defense order transaction, make sure that the accompanying bank you choose:

• has a license to carry out work related to the use of information constituting a state secret;
• referred to the category of authorized banks by the order of the government in agreement with the President of the Russian Federation - this requirement contains 275-FZ.

How to set up a bank escort requirement

Indicate the need for additional financial audit of public procurement:

• in the procurement schedule - on line 30, indicate “yes”. When filling out on a computer, this is the tab "Information on banking or treasury support of the contract";
• in the notification - in the “Enforcement of the contract” block;
• in the purchase data - for example, in the "Information card" section;
• in the preliminary version of the text of the agreement.

If the purchase falls under the cases of BSC, and you do not include a condition about it in the documentation, there will be a penalty for both parties:

• for the customer - a fine of 3000 rubles. (part 4.2 of article 7.30 of the Code of Administrative Offenses of the Russian Federation);
• for a contractor - entering information about him into the list of irresponsible suppliers, which in practice will prevent him from participating in the next purchases under 44-FZ.

How to draw up a banking support agreement

The supplier concludes an agreement with the bank. The content of the agreement is determined by clauses 13 and 14 of the rules for banking support of contracts, which are applied when banking support of the contract is mandatory. In the contract for a simple BSC, include the mandatory conditions:

• the procedure and terms for the establishment of a separate invoice for the supplier and co-executors;
• rights and obligations of the parties;
• the procedure and terms for transferring funds;
• the customer's right to demand the write-off of the advance amount if there is no security for the performance of the contract;
• the obligation of the bank to report to the customer on the use of funds, regulations on execution;
• the procedure for changing and terminating the contract;
• the obligation of the bank to transfer to the Federal Treasury information about banking operations in cases established by the government;
• order and terms of execution.

Add to the extended BSK agreement:

• the cost of bank services (depends on the amount of public procurement, ranges from 1% to 1.15%);
• a list of documents that must be checked for compliance with the terms of the contract;
• content of payment documentation;
• the bank's right to check the payment documentation - the verification procedure is agreed with the customer;
• the supplier's obligation to provide documents - the basis for payment;
• the bank's right to check such documents and refuse to make a payment;
• the obligation of the bank to consider, within five days, the requests of the executor about the execution of the payment and disagreement with the refusal;
• the bank's responsibility for rejecting a payment transaction;
• the obligation of the bank to notify the customer about the results of the verification of the actual performance of the contract in the cases established by the government; the procedure and terms for submitting reports.

Ask questions, and we will supplement the article with answers and explanations!

If an organization is engaged in the production of any product under a government contract, then it must have come across such a definition as banking support. What is it, in what situations it is impossible to avoid the conclusion of such an agreement and what types of such support are there?

So, banking support is a check by the bank of the documents provided by the organization that fulfills the order. More precisely, the bank must check all the calculations indicated by the organization and provide the results to the customer. Controls this opportunity public procurement law, given condition allows the customer of the product not to worry about the organization's fulfillment of all conditions.

In addition, thanks to banking support, the customer can track all payments that are made under the contract. Typically, such support is used when the customer is not familiar with the organization, and there is no confidence in it, or when the amount of the contract is very large.

The government of our country has established a procedure according to which it is necessary to draw up an escort agreement, and it also established how it is necessary to conduct a search and choose a suitable bank... Such a service is usually used only when necessary, however, there are some cases when you cannot do without a bank escort.

There are only three cases when the bank must necessarily check the financial documents provided by the organization.

Firstly, if the customer and the supplier enter into such a contract, when the latter, under the contract, from start to finish, independently makes the whole range of tasks required to complete the order. That is, the supplier himself develops the project and implements it himself.

For example, if an organization is building a highway for a government customer. Such agreements are called lifecycle contracts.

Secondly, banking support is a prerequisite if the contract amount exceeds 10 billion rubles. In this case, the amount that the budget will spend will be too large, so it is imperative to check everything so as not to waste such a large amount.

And thirdly, if the contract is concluded with only one supplier, and it is determined by the Government, then banking support is mandatory. This item always spelled out in the act, which confirms the government's choice in favor of this supplier.

In cases that do not belong to these three points, support is optional and occurs only if the customer needs it. It is worth noting that such escort is not ordered for the defense sector, because in this way the bank can find out secret documents.

In total, there are two types of banking support: basic and advanced. Basic support is usually provided by the bank, just as a free additional service, it includes verification of all financial documents as well as an account statement to monitor contract transactions.

The bank provides extended support as additional service, in addition to standard package services also includes control over the timeliness of payments and monitoring of various documents, not only financial. Extended banking support can also be a mandatory clause of the contract, but only if it is concluded for the amount over 15 billion rubles.

It should be noted that the cost of such support is calculated based on the value of the contract, that is, equal to a certain percentage of the amount.

When a customer wants to receive such a service as banking support, he must conclude a special agreement with the bank. In addition to the customer himself this agreement it is also concluded with the supplier and, if they are stipulated by the contract, then with various co-executors. The content of such an agreement is determined by a government decree, usually it contains clauses on the obligations of the parties, the procedure for crediting funds, the date of the agreement.

So, banking support is a bank check. At a minimum, this is a check of financial documents, as well as providing the customer with an account statement so that he can control the correctness and timeliness of funds in the account.

In addition to these basic functions, there is also extended support, when concluding such an agreement, the bank itself will monitor the receipt of money to the account so that they correspond to the concluded agreement.

There are such contracts public procurement at which there must be banking support, this is necessary in order to reduce the risks to the budget. Also, the customer can voluntarily conclude such an agreement with the bank, for example, if the supplier is not yet familiar to him and is not confident in him.

Banking support for contracts under 44-FZ is a control that is carried out in the process of executing agreements. Suppliers open a separate account with a specialized credit institution, and customers transfer payments to it for the goods supplied, work performed and services rendered.

There are two types of accompanying operations - simple and advanced. In sub. "A" clause 3 of PP No. 963 of 20.09.2014 indicates in which cases the banking support of a contract under 44-FZ is carried out in a simple format:

1. The customer and the supplier enter into a life cycle contract.
2. Goods, works and services are purchased from a supplier that is subject to sanctions. Such a performer is chosen by the government of the Russian Federation.
3. The duty of accompanying operations was established by the state or municipal authorities (clause 4 of the RF PP No. 963). According to the rules, the supreme executive body of state power of the constituent entities of the Russian Federation is obliged to establish a condition on simple banking support in a state contract if the initial (maximum) price of the contract is from 10 billion rubles. Purchases from a single supplier, carried out on the basis of a decision of the President of the Russian Federation or the Government of the Russian Federation, also fall under this standard. Regional administrations has the right to set other limits. For example, in Leningrad region it is necessary to accompany the state contract if the NMCK - from one billion rubles and more (decree of the government of the Leningrad region No. 629 of December 29, 2014).

Dealing with extended maintenance

Extended banking support for a 44-FZ contract is assigned in special cases. That's when it will be needed (subparagraph "b" of clause 3 of the RF PP No. 963):

1. When purchasing construction work for the construction and (or) reconstruction of facilities capital construction from a single contractor. The price of such a government contract is from 10 billion rubles and more. The main condition is the absence of a requirement to secure the contract.
2. When purchasing goods, works and services for state program RF. NMCK (maximum value of the contract price) - from 15 billion rubles. The program contains a prerequisite for accompanying banking operations.
3. When ordering TRU from a contractor who has come under sanctions and selected by the government of the Russian Federation.

The requirement for extended accompanying operations is established by decree of state, municipal or local authorities. Banking and treasury support of a contract under 44-FZ is carried out if the customer purchases goods, works and services by decision of the government of the Russian Federation with the condition of mandatory treasury security for contractual obligations.

Choosing a bank

Not all credit institutions provide banking support for government contracts under 44-FZ. The supplier chooses a bank that meets the established requirements. Banking organizations has the right to carry out support of contracts if (clause 3 of article 74.1 of the Tax Code, clause 10 of the Rules for banking support of agreements):

• the operating activities of the credit institution are licensed;
• work experience - at least five years;
• capitalization - at least 1 billion rubles;
• the institution is not subject to reorganization;
• within six months, the reporting standards established by the Central Bank are observed (all reporting dates for the previous six months are checked).

Choose an escort credit organization both suppliers and customers. If bank support for contract 44-FZ is required, the contractor is obliged to conclude an agreement with the bank. The choice is made by the contractor or the customer independently, referring to the list on the website of the Ministry of Finance of the Russian Federation. The Ministry of Finance maintains a register of credit organizations that are licensed to accompany government contracts. It is impossible to conclude an agreement with a bank if it is not included in this list (clauses 5, 10, 11, 12 of the Rules).

If the credit organization was excluded from the register of the Ministry of Finance during the execution of the contract, the supplier does not need to look for a new accompanying institution. It will be necessary to change the bank only if the government or the local administration decides to terminate the agreement on the support of the state contract early (clause 10 of the Rules).

If treasury control is additionally required, check if the selected bank is connected to the financial messaging system of the Central Bank of the Russian Federation.

We establish a requirement for banking support

Such a requirement must be established even before the start of the procurement. Indicate the condition on banking accompanying operations in the information card of the procurement documentation (clause 8 of article 42, part 1 of article 54.3, part 1 of article 64 44-FZ), in the draft contract (in the section "Obligations of the supplier and the customer", Part 26 of Art. 34 44-FZ) and in the notification (for this, the “Enforcement of the contract” block is intended). Take the wording from the Banking Support Rules (paragraphs 6, 7 of the Rules).

Formulate the extended format in the state contract in accordance with paragraphs 8 and 9 of the Rules. For lack of requirements for bank control(if they are required) the customer faces a fine of 3000 rubles (part 4.2 of article 7.30 of the Administrative Code of the Russian Federation).

Here is an example of wording from a concluded government contract:

We draw up a bank support agreement for contracts under 44-FZ

The conclusion of an agreement with the bank is the responsibility of the winner of the purchase (supplier) and (or) co-contractor. If you enter into a simple accompanying agreement, add to it (clause 13 of the Rules):

• the procedure for opening a separate account, crediting and debiting money;
• terms of opening a separate account and holding all monetary transactions;
• the possibility of advancing and writing off amounts at the request of the customer (available if there is no provision for collateral);
• obligations of the bank (sending account statements and transcripts of transactions, identification of the contractor and co-contractor and its results, sending the required information to the Federal Treasury);
• rules for changing and terminating the contract.

For extended support, other terms will have to be included in the agreement. Check that the contractor indicates (clause 14 of the Rules):

1. The cost of services of a credit institution.
2. Information that the customer will subsequently register in payment order(before concluding a contract, coordinate this clause with the customer).
3. List of documents confirming the execution of the state contract. Terms of verification of supporting documentation by the employees of the credit institution.
4. Transaction failure cases. Lender's liability for unlawful refusal.
5. The obligation of the bank to provide a report in the form of monitoring at the request of the Federal Treasury. Document circulation is carried out through the financial message transmission system of the Central Bank of the Russian Federation.

Clause 4 of the Rules states that the cost of the services of a credit institution depends on the price of the contract and varies from 1% (CC - 15 billion rubles and above) to 1.15% at a government contract price of 500 million and up to one billion rubles.