Considered the question of payment of the contract on the contract of cession in favor of a person who is not a party of the contract.
At any stage of conclusion and execution of contract, transparency and accountability are immutable rules implemented in any tool of the budget process. Rules governing the assignability of claims under the expenditure obligations of a public legal entity, the order of any change in the information previously provided about companies allowing for validation of expenses, not provided by the budget legislation.
Thus, the cession by the state (municipal) contracts are not allowed.
Document: Letter of the Ministry of Finance of Russia from 06.06.2016 N 02-04-06/32553