In a case when the price of the contract doesn't exceed 1 billion rubles and advance payment less than 30% of its price, according to Federal Treasury, it isn't required to open the separate account in its territorial division for the performer. The position is based on provisions of the budgetary legislation.
To open the account, it is necessary to give to the relevant division of treasury including the copy of the state contract which is certified by the notary or the body providing means from the federal budget.
Documents: Letter of Federal Treasury of 02.10.2015 N 07-04-14/05-1187; Letter of Federal Treasury of 06.11.2015 N 07-04-14/1489