August 1 is the deadline for contracting at the expense of targeted subsidies
In 2023, the deadline for contracting has been extended: contracts / contracts for the supply of goods, performance of works, provision of services, payable in whole or in part at the expense of targeted subsidies in the current financial year must be concluded no later than August 1. If the grant agreement is concluded after July 1, 2023, the deadline for contracting is 45 working days after the date of conclusion of the agreement.
An exception to this rule are contracts/contracts concluded for the purpose of fulfilling international obligations, ensuring the needs of the defense and security of the state, providing medical assistance, for the prevention and/or liquidation of an emergency situation, as well as providing humanitarian assistance, if the conclusion of a corresponding contract / contract is required to achieve the result of the grant.
These changes came into force on March 7, 2023.
It should be noted that starting from 2023, one of the mandatory conditions of agreements on the provision of targeted subsidies is compliance by federal budgetary and autonomous institutions with the deadlines for concluding contracts / contracts payable at the expense of subsidies for other purposes and subsidies for capital investments in whole or in part. The corresponding requirement is established by clause 26.9 of the Regulations on Measures to ensure the Execution of the Federal Budget.
Document: Decree of the Government of the Russian Federation N 321 dated February 28, 2023