The Ministry of Finance answered questions on the Treasury security obligations
The Ministry of Finance and the Treasury explained how to include in the contract the condition of Treasury security obligations. The agencies told what to do with unfulfilled obligations and how to make transactions on personal accounts of the territorial Department of the Federal Treasury.
In which contracts to include a condition on Treasury security of obligations
Conditions on Treasury security include contracts that legal entities have concluded at the expense of the Federal budget. This is the money received for government contracts:
for the construction and reconstruction of state property from the targeted investment program;
defined by Federal authorities or state corporations;
specified in government decisions.
Contracts are listed in part 8 of article 5 of the Law of 29.11.2018 No. 459-FZ.
What to do with obligations under Treasury contracts that were not fulfilled at the beginning of the current financial year
The limits of budget obligations, which have been increased this year for the execution of state contracts with Treasury security of obligations, do not respond to the personal accounts of the chief Manager of budget funds
How to make transactions on personal accounts with security obligations that are opened in the territorial Department of the Federal Treasury
In the statement from the personal account of the recipient of budgetary funds in section 2.4 "Payments in currency of the Russian Federation" in columns "Number", "date", "note" specify:
number and date of Accounting certificate;
Treasury security number.
Operations on execution of Treasury provision of obligations are reflected in the personal account of the recipient of budgetary funds no later than the working day after the date of operation.
Document: Letter No. 09-04-08/49812 of the Ministry of Finance and Treasury dated 05.07.2009 and No. 07-04-05/05-14105