The customer is not entitled to violate the terms of the contract, even if after the results of the procurement chief administrator of budgetary funds withdraw from the account of the customer limits of budgetary obligations, distributed prior to the adoption of the budget law.
This conclusion makes the Russian Ministry of Finance (Letter from the Russian Ministry of Finance 26.05.2015 N 02-11-07 / 30194) based on the fact that the rules of the Budget Code of the Russian Federation should be applied taking into account the Law N 44-FL. According to him it is necessary to conclude contracts in a timely manner.
For the adoption of budgetary obligations in contracts during the withdrawal of funding officials customers are not liable (Art. 15.15.10 Administrative Code). However, in violation of the terms of the contract they shall be imposed a fine of 50 thousand. Rub. (Ch. 3 of Art. 7.32 of the Administrative Code).