Which purchases from a single supplier are subject to treasury support?
One of the grounds for treasury support in 2023 is the conclusion of a state / municipal contract in accordance with paragraph 2 of Part 1 of Article 93 of Law No. 44, as well as in other cases established in accordance with other federal laws adopted in order to implement Law No. 44, in the amount of more than 3 million rubles, as well as the conclusion of contract / agreement for the purpose of execution of these contracts in the amount of more than 3 million rubles.
Compared with 2022, the price threshold of these contracts has been lowered - last year, state contracts and contracts worth 5 million rubles or more were subject to treasury support. However, this is not the only difference. So, last year, on a similar basis, only settlements under state contracts, the source of financial support for which were funds from regional budgets, were subject to treasury support. This year, for similar reasons, municipal contracts, as well as contracts concluded for the purpose of their execution, are subject to treasury support, provided that their price is more than 3 million rubles.
In addition, the basis for treasury support of a state /municipal contract concluded with a single supplier is the decision of the supreme executive body of the subject of the Russian Federation, adopted in accordance with Part 2 of Article 15 of Law No. 46. For a list of such solutions, see here.
At the same time, specialists of the financial department remind that new grounds for treasury support have been established in relation to state and municipal contracts concluded in 2023, as well as contracts and contracts concluded for the purpose of their execution. Accordingly, in 2023, treasury support for these reasons are NOT subject to:
- municipal contracts, the price of which is 3 million rubles or less, concluded in 2022, as well as concluded in 2023;
- government contracts, the price of which is 3 million rubles or less, concluded in 2022;
- contracts / agreements concluded for the purpose of executing state contracts concluded in 2022, regardless of the price.
Document: Letter of the Ministry of Finance of the Russian Federation dated 13.03.2023 N 02-14-08/20915