This question was answered by experts of the Ministry of Finance. In their opinion, recipients of means of the Federal budget can sign new contracts within the unused limits of the budget obligations formed by results of competitive procedures at determination of the contractor begun till October 1 of the current financial year, at observance of the conditions provided by item 14 of Regulations on measures for ensuring execution of the Federal budget (further – Provision).
So, the representatives of the Ministry specified the unused balance of limits of budgetary obligations is not subject to review by the territorial bodies of the Federal Treasury in accordance with section 12 of the Regulations. At the same time adoption after December 1 of the budgetary obligations providing terms of payment or advance payment exceeding one month after December 1 is not allowed. We will remind, recipients of means of the Federal budget accept budget obligations under contracts no later than October 1 of the current financial year or the last working day till the specified date according to the limits of budget obligations brought to them in accordance with the established procedure till the specified date on the personal accounts opened by them.
Document: letter No. 09-02-07/83381 Of the Ministry of Finance of Russia of 19 November 2018