Results of performance of the contract will be accepted by the certain employee or it will be made by the commission, the customer solves independently. Such conclusion follows from the letter of the Ministry of Economic Development. Department didn't explain when it is worth creating the commission. We believe, the customer and it determines.
We recommend to create inspection, for example, when subject to purchase technically difficult. In that case for its proper acceptance specialists who should be included in structure of the commission are necessary. Besides, its creation will allow to reduce risk of unreasonable refusal of acceptance of results of performance of the contract. It is explained by the fact that the decision of the commission more objectively, than the decision of the certain employee.
Let's remind if results of performance of the contract are accepted by the commission, then under the Law N 44-FZ it shall consist at least of five people. The document on acceptance of results of performance of the contract shall be not only is signed by all members of the commission, but also approved by the customer.
Document: Letter of the Ministry of Economic Development of the Russian Federation of 10.10.2016 N D28i-2616