The procedure for conducting inspections of the proper execution of contracts in the implementation of extended treasury support has been defined
The Treasury of Russia in accordance with paragraph. 2 and paragraph 3 of sub-paragraph 1 of paragraph 2 of Article 242.24 Budgetary sphere, sub-paragraph "a" of paragraph 5 of the Rules of Expanded Treasury Support, approved by the Decree of the Government of the Russian Federation dated November 24, 2021 No. 2024, approved:
Regulations for the territorial bodies of the Federal Treasury to verify the conformity of actually delivered goods (works performed, services rendered), including using photo and video equipment, information specified in the state (municipal) contract, contract (agreement), contract (agreement), documents confirming the occurrence of monetary obligations of participants in treasury support (hereinafter - the Regulations);
The procedure for the territorial bodies of the Federal Treasury to verify the compliance of actual costs with the data of separate accounting of the results of financial and economic activities under the state (municipal) contract, contract (agreement), contract (agreement) reflected in the information systems of the participants of treasury support, in which accounting and management accounting is carried out, information contained in the primary accounting documents for the specified state (municipal) contract, contract (agreement), the contract (contract) and in the expenditure declaration, including the analysis of the economic feasibility of costs (hereinafter - the Procedure).
Recommended samples of documents compiled during and based on the results of the relevant inspections have also been approved.
According to the Regulations and the Procedure, inspections are carried out by the territorial body of the Federal Treasury in respect of funds provided to the participant of treasury support on the basis of:
state (municipal) contracts;
agreements (agreements) on the provision of subsidies, agreements on the provision of budget investments in accordance with Article 80 of the BC of the Russian Federation, agreements on the provision of contributions to the authorized (pooled) capital (contributions to property) of legal entities (their subsidiaries), the source of financial security for the execution of which are the specified subsidies and budget investments;
contracts concluded within the framework of the execution of state (municipal) contracts, contracts (agreements).