The Ministry of Finance has repeatedly noted: the budgetary legislation doesn't provide that the supplier can concede to the third party the right to demand payment from the customer conducting procurement under the Law N 44-FL.
It is impossible to transfer the rights of the requirement for the contract also for the reason that the order of change of earlier submitted information about the performer of the contract which allows to authorize expenses isn't established. However in jurisprudence the opinion meets that cession under contracts is admissible.
Document: The letter of the Ministry of Finance of the Russian Federation from 3/11/2016 N 02-02-04/13740