Clarification refers to the case where the enterprise is the executor of the state contract and involves third parties as co-executors. As pointed out by the Office, in this situation № 223 Federal law is applied only in the amounts that are necessary for the performance of state contracts.
If a unitary enterprise executes a contract concluded not in accordance with the № 44 Federal law, it must involve co-executors in the manner prescribed by this law.
Let's remind, the enterprise can not apply the № 223 Federal law, involving third parties to execute the state contract, if it is concluded on the basis of the act of the president or the government.
Documents: Letter of the Ministry of Finance of the Russian Federation of 05.10.2017 N 24-05-09 / 65161