The order of separate accounting of results of financial and economic activity under contracts is defined
The Ministry of Finance of Russia according to podp. "in" p. 6, paragraphs 19 and 20 of the Rules of Treasury support funds and signature. "b" p. 24, podp. "e" and subp. "Zh." 36 rules of Treasury support of means of the state defense order approved the Order of maintaining separate accounting of results of financial and economic activity, distribution of overheads, disclosure of structure of the price of the state contract, the contract on capital investments, the contract of organization, the contract on carrying out capital repairs, the contract (contract) and carrying out by territorial authorities of Federal Treasury in the cases established by the Government of the Russian Federation, inspections in the implementation of Treasury support of funds in accordance with the Federal law of November 29, 2018 № 459-FZ "on the Federal budget for 2019 and the planning period 2020 and 2021" (hereinafter – the Order).
The order, in particular, defines the rules:
conduct of legal entities, peasant (farmer) farms, individual entrepreneurs receiving funds specified in part 2 (subject to the provisions of part 3-6), part 7 of article 5 of the Federal law of November 29, 2018 № 459-FZ), separate accounting of the results of financial and economic activities;
allocation of overhead costs;
disclosure of the cost structure of the contract;
the implementation of the territorial bodies of the Federal Treasury checks in order to make payments in accordance with paragraph 19 of the Rules of Treasury support funds and signature. "b" item 24 of rules of Treasury maintenance of means of the state defense order.
Document: order No. 4n Of the Ministry of Finance of 10 January 2019