Federal State Unitary Enterprise opened personal accounts with the federal treasury, to which from the gene. the customer received an advance payment for the performance of work on the state. contract for the construction of facilities (according to the order of the Ministry of Finance of the Russian Federation No. 213-n). In the first quarter of 2016, the enterprise completed a part construction works by objects. The fact of performance of works (services) is confirmed by form KS-2. What additional documents required by law are required to authorize the payment of obligations arising from the enterprise by the Federal Treasury. The body of the Federal Treasury, in addition to KS-2, requires other confirmation of the performance of work, including confirmation wages(registers), contracts for materials, etc. justifying this by checking the intended use of the Contractor

Answer

In accordance with paragraph 1 of Article 5 of the Federal Law of December 14, 2015 No. 359-FZ

"On the federal budget for 2016", operations to write off funds reflected in personal accounts opened legal entities, receiving funds from the federal budget, are carried out after the submission of documents confirming the occurrence of these obligations.

In the case of treasury support of government contracts (contracts, agreements, agreements), the territorial bodies of the Federal Treasury authorize operations in the manner established by the Ministry of Finance Russian Federation.

According to paragraph 13 of the order of the Ministry of Finance of Russia dated December 25, 2015 No. 213N, in order to authorize the target expenses of the organization related to the supply of goods, performance of work, provision of services, the organization, together with a payment order for payment of target expenses, submits a contract (agreement) to the Federal Treasury body, according to which the organization has an obligation to pay targeted expenses, as well as other documents confirming the occurrence of this obligation for the organization, provided for by the Procedure for authorizing the payment of monetary obligations for recipients of federal budget funds, approved by order of the Ministry of Finance of Russia dated 01.09.2008 No. 87n.

According to the specified Procedure, in order to pay for the obligation when performing work (rendering services), the following is submitted:

act of work performed (services rendered), and (or) invoice, and (or) invoice);

upon delivery of goods (invoice and (or) act of acceptance and transfer, and (or) invoice).

The rationale for this position is given below in the materials of "Systems Lawyer" .

From the Federal Law of December 14, 2015 No. 359-FZ

On the federal budget for 2016

"Article 5. Features of the use in 2016 of funds received by individual legal entities from the federal budget

1. Establish that in 2016, in the cases provided for by this Federal Law, the territorial bodies of the Federal Treasury carry out treasury support for government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution (hereinafter referred to as government contracts ( contracts, treaties, agreements), in the manner prescribed by the Government of the Russian Federation.

In the case of treasury support for government contracts (contracts, agreements, agreements), the transfer from the federal budget of funds that are the source of financial support for these government contracts (contracts, agreements, agreements) is carried out to accounts opened by the territorial bodies of the Federal Treasury in institutions of the Central Bank of the Russian Federation.

Operations for crediting and debiting funds to the accounts specified in paragraph two of this part are reflected in personal accounts opened by legal entities receiving funds from the federal budget on the basis of state contracts, agreements (agreements), as well as from executors, co-executors and recipients of subsidies for on the basis of contracts, agreements and agreements concluded within the framework of the execution of state contracts (contracts, agreements, agreements), in the territorial bodies of the Federal Treasury, in the manner established by the Federal Treasury.

Operations to write off the funds reflected in the personal accounts specified in paragraph three of this part are carried out within the amount necessary to pay the obligations for the expenses of legal entities arising from the indicated state contracts (contracts, agreements, agreements) subject to treasury support in accordance with by this Federal Law, after the submission of documents confirming the occurrence of these obligations.

In the case of treasury support for government contracts (contracts, treaties, agreements), the territorial bodies of the Federal Treasury authorize transactions in the manner established by the Ministry of Finance of the Russian Federation. * "

From the order of the Ministry of Finance of Russia dated December 25, 2015 No. 213N

On the procedure for the territorial bodies of the Federal Treasury to authorize operations in the treasury support of government contracts, agreements (agreements), as well as contracts, agreements, agreements concluded as part of their execution

"II. Peculiarities of authorization of targeted expenditures

13. To authorize the target expenses of the organization related to the supply of goods, performance of work, provision of services, the organization, together with a payment order for payment of target expenses, submits to the Federal Treasury a contract (agreement), under which the organization has an obligation to pay target expenses, and as well as other documents confirming the occurrence of the specified obligation for the organization, provided for, approved (registered with the Ministry of Justice of the Russian Federation on September 15, 2008, registration number 12283; Russian newspaper, 2008, September 19), to confirm the occurrence of monetary obligations of recipients of federal budget funds (hereinafter referred to as the basis document), which indicate the identifier of the state contract (contract (agreement) on the provision of targeted subsidies).*

15. When authorizing targeted expenses of an organization, the Federal Treasury body checks the payment order submitted by the organization, taking into account the provisions in the following areas:

c) compliance of the content of the operation for paying the target costs of the organization for the supply of goods, performance of work, provision of services, based on the basis document, the text purpose of the payment specified in the payment order, and the subject (goals) of the state contract (contract (agreement) on the provision of target subsidies).

Natalia Guseva, Director of the Center for Education and internal control institute

additional vocational education"International Financial Center", State Counselor of the Russian Federation of the 2nd class, Ph.D. n.

Yulia Kamardina, Advisor to the Head of the Federal Treasury

How is the authorization of budget expenditures

Authorization of payment at the federal level

The procedure for authorizing the payment of monetary obligations for recipients of federal budget funds has been approved. *

Supporting documents

To authorize payment, submit one of the documents to the Russian Treasury that confirms the occurrence of a monetary obligation.* The date of this document cannot be later than the date of the payment or application for cash expenditure submitted to the Russian Treasury. Such clarifications are provided in relation to the authorization of payment for organizations that are not in the public sector (), but they are also relevant for PBS.

So, to pay the obligation, along with the application for cash expense (), submit:

waybill, acceptance certificate, invoice or universal transfer document (hereinafter referred to as UPD) - upon delivery of goods;

act of work performed (services rendered), invoice, * invoice or UPD - when performing work (rendering services); *

writ of execution (writ of execution, court order). Moreover, the executive document for the recovery of money from the debtor institution will first go to the Treasury of Russia, and from there you will be sent a notification about this. After that, submit a payment document to the Treasury of Russia for the transfer of debt. And along with it, information about the source of debt formation and about the CCC, for which you need to make a payment;

other documents provided by law confirming the occurrence of monetary obligations.

You can submit supporting documents to the Treasury of Russia by unified forms and arbitrarily compiled. In the latter case, check that the document contains the required details, as well as details and indicators that:

allow to identify whether the document belongs to the relevant government contract;

confirm the fact of delivery of goods (performance of work, provision of services).*

Are you paying for the contract minus the penalty that was withheld from the counterparty? Then, along with an application for payment of the contract, submit an application for the transfer of a penalty to the budget. Otherwise, an employee of the Treasury of Russia will return the application unfulfilled.

A document confirming the occurrence of a monetary obligation (information about a document containing state secrets) can be submitted:

• in the form of an electronic copy of a paper document created by scanning it (in the format of a scanned copy of a document, Word, Adobe Acrobat or other commonly used formats);
• in the form of a copy of an electronic document;
• on paper.

Electronic copies of the document are confirmed by an authorized person of the institution (for example, the head).

A document on paper can be submitted to the Treasury of Russia only if it is not technically possible to make an electronic copy of it.

Sometimes supporting documents are not needed when authorizing payment.

So, do not submit a document to the Treasury of Russia if it contains information that constitutes a state secret. In this case, submit only information that contains:

• number and date of the application for cash flow;
• details of the basis document and documents confirming the occurrence of monetary obligations;
• an indication that the basis document was not submitted due to the presence in it of information that constitutes a state secret;
• signature of an authorized person of the institution who has the right of first signature (for example, the head).

In addition, do not submit documents of monetary obligations under the following circumstances:

• transfer of advances under an agreement (state contract) in accordance with its terms;
• payment under the lease agreement;
• transfer of funds in accordance with the agreement on the provision of subsidies for capital investments from the federal budget to other budgets (concluded within the framework of the federal targeted investment program);
• transfer of funds in accordance with the agreement concluded in connection with the provision of budget investments;
• transfer of funds in accordance with the regulatory legal act on the provision of subsidies;
• authorization of payment according to the following documents:
  - an application for receiving cash ();
  - an application for Money transferred to the card (f. 0531243);
  – an application for cash expenses ( , ) when transferring funds from the GRBS to recipients of federal budget funds (funds to separate subdivisions of the PBS that are not empowered to maintain budget records);
  - an application for cash expenses ( , ) when paying under a contract for the provision of services (performance of work) concluded with a citizen who is not an individual entrepreneur.

Verification of payment in the body of the Treasury of Russia

Sanctioning the payment of monetary obligations consists in the fact that a permissive inscription will be put on the payment document (application), and the payment will be made. This will be done only if the application meets the requirements and conditions set out in paragraphs, by order of the Ministry of Finance of Russia dated September 1, 2008 No. 87n. In particular, before paying, specialists from the Treasury of Russia will check the compliance of the purpose of the payment and the content of the transaction (based on the document confirming the monetary obligation). For example, a payment with the purpose of "delivery of goods" under the act of acceptance and transfer of services will not go through. *

And for some payments, they will additionally check whether the text assignment corresponds to the codes of types of expenses indicated in the document.

Carrying out by the territorial bodies of the Federal Treasury of authorization of transactions in the treasury support of government contracts, contracts (agreements), as well as contracts, agreements, agreements concluded as part of their execution (hereinafter referred to as the Procedure).

2. Establish that the provisions provided for in paragraphs two and three of clause 1 of the Procedure shall enter into force from the date of entry into force of the resolution of the Government of the Russian Federation on amendments to treasury support in 2016 of state contracts, agreements (agreements), as well as contracts, agreements , agreements concluded as part of their execution, approved by the Government of the Russian Federation of February 4, 2016 N 70 (Collected Legislation of the Russian Federation, 2016, N 7, Art. to a person, decisions on non-distribution of requirements for carrying out transactions on accounts opened by territorial bodies of the Federal Treasury in institutions of the Central Bank of the Russian Federation for accounting for funds of organizations that are not participants budget process, on funds received by the executors of contracts (agreements) for the supply of goods, performance of work, provision of services concluded as part of the execution of contracts (agreements) on the provision of these subsidies.

3. Recognize invalid the order of the Ministry of Finance of the Russian Federation dated February 16, 2015 N 23n "On the authorization of expenses of legal entities whose source of financial support is funds provided from the federal budget on the basis of Article 5 of the Federal Law" On the federal budget for 2015 and for the planning period of 2016 and 2017" (registered with the Ministry of Justice of the Russian Federation on March 10, 2015, registration number 36382; official Internet portal of legal information http://www.pravo.gov.ru, March 11, 2015).

Order
carrying out by the territorial bodies of the Federal Treasury of authorization of transactions in the treasury support of government contracts, contracts (agreements), as well as contracts, agreements, agreements concluded as part of their execution
(approved by order of the Ministry of Finance of Russia dated December 25, 2015 N 213n)

1. This Procedure establishes the rules for the territorial bodies of the Federal Treasury (hereinafter referred to as the bodies of the Federal Treasury) to authorize transactions for treasury support in cases provided for by Federal Law No. 359-FZ of December 14, 2015 "On the Federal Budget for 2016" (official Internet - legal information portal http://www.pravo.gov.ru, December 15, 2015, N 0001201512150048), government contracts for the supply of goods, performance of work, provision of services (with the exception of government contracts concluded for the purpose of implementing the state defense order and government contracts, the execution of which is subject to banking support in accordance with the Russian Federation on contract system in the field of procurement, goods, works and services to meet state and municipal needs) in the amount of more than 100,000 thousand rubles, if the terms of these state contracts provide for advance payments, state contracts for the implementation of certain purchases of goods, works, services in cases established by the Government Russian Federation (hereinafter referred to as the state contract), agreements (agreements) on the provision of subsidies to legal entities (with the exception of subsidies to budgetary and autonomous institutions), state corporations and the State Company "Russian Highways", budget investments to legal entities in accordance with Budget Code of the Russian Federation (hereinafter referred to as the contract (agreement) on the provision of a targeted subsidy, targeted subsidy), as well as contracts (agreements) concluded as part of their execution, if the terms of these contracts, contracts provide for advance payments, agreements (agreements) on making a contribution to the charter ( cumulative) capital, the source of financial support for which are targeted subsidies (hereinafter referred to as contracts, agreements, agreements).

By decision of the chief administrator of federal budget funds providing targeted subsidies, the provisions on the implementation of treasury support by the Federal Treasury bodies established by this clause do not apply to funds received by executors of contracts (agreements) concluded as part of the execution of contracts (agreements) on the provision of targeted subsidies .

Information about this decision in an arbitrary written form, signed by the head (other authorized person) of the main manager of federal budget funds that provides targeted subsidies, is sent to the Federal Treasury for subsequent communication to the Federal Treasury authorities at the place of opening a legal entity - recipient of a targeted subsidy of a personal account for accounting operations of a non-participant in the budget process for the purpose of authorizing, in accordance with this Procedure, operations for the transfer of funds specified in paragraph two of this clause to the accounts of executors in credit institutions.

2. Operations with funds received from the federal budget by legal entities on the basis of state contracts, agreements (agreements) on the provision of targeted subsidies, the conditions for which are the requirement for subsequent confirmation of the use by their recipients in accordance with the conditions and (or) purposes of providing these funds ( hereinafter referred to as targeted funds), are carried out on accounts opened for the bodies of the Federal Treasury in institutions of the Central Bank of the Russian Federation on balance sheet account N 40501 "Accounts of organizations that are in federal ownership. Financial institutions"(hereinafter referred to as account N 40501).

3. Accounting for transactions with target funds is carried out on separate personal accounts opened by legal entities - recipients of target funds (hereinafter referred to as organizations) in the bodies of the Federal Treasury, in accordance with the Procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury, approved by order of the Federal Treasury dated 29 December 2012 N 24n (registered with the Ministry of Justice of the Russian Federation on April 17, 2013, registration number 28164; Bulletin of normative acts federal bodies executive power, 2013, N 20) (hereinafter, respectively - a personal account for accounting for transactions of a non-participant in the budget process, order N 24n).

A separate subdivision of an organization that carries out operations with targeted funds is subject to the provisions established by this Procedure for an organization.

4. Operations on expenses of organizations, the source of financial security of which is targeted funds reflected on personal accounts for accounting for operations of a non-participant in the budget process (hereinafter referred to as targeted expenses), are carried out on the basis of payment orders submitted by organizations to the Federal Treasury at the place of their service, executed in in accordance with the rules for the transfer of funds approved by the Central Bank of the Russian Federation on June 19, 2012 N 383-P (registered with the Ministry of Justice of the Russian Federation on June 22, 2012, registration number 24667; Bulletin of the Bank of Russia, 2012, N 34), taking into account the requirements established by the Regulation of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation of February 18, 2014 N 414-P / 8n "On the features of the settlement and cash service territorial bodies of the Federal Treasury, financial bodies of the constituent entities of the Russian Federation ( municipalities) and state authorities off-budget funds of the Russian Federation" (registered with the Ministry of Justice of the Russian Federation on April 24, 2014, registration number 32114; Bulletin of the Bank of Russia, 2014, No. 43) and by this Procedure.

5. When authorizing the target expenses of an organization, information exchange between the main manager of federal budget funds (state customer, organization) and the Federal Treasury body is carried out in in electronic format using funds electronic signature in accordance with the legislation of the Russian Federation (hereinafter - in electronic form) on the basis of the Agreement (agreement) on the exchange electronic documents, concluded by the main manager of federal budget funds (state customer, organization) with the Federal Treasury (hereinafter referred to as the Agreement on the Exchange of Electronic Documents).

If the main manager of the federal budget funds (state customer, organization) does not have the technical ability to exchange information in electronic form, the exchange of information with the federal body. of the Treasury is carried out using a document flow on paper with the simultaneous submission of documents on a machine medium.

When information is exchanged on paper, the body of the Federal Treasury, no later than the day following the day the document is submitted on paper, checks it for identity to the document submitted on the machine medium.

Submission and storage of documents provided for by this Procedure, containing information constituting a state secret, is carried out in accordance with this Procedure in compliance with the Russian Federation on the protection of state secrets.

6. When authorizing targeted expenses of an organization, the Federal Treasury body is not entitled to accept for execution the payment orders of the organization for the transfer of funds:

To accounts opened by organizations in credit institution(with the exception of cases of payment of the obligations of the organization in accordance with the Russian Federation, remuneration, taking into account accruals and social payments, other payments in favor of employees, as well as to persons who are not on the staff of the organization, if this is related to the achievement of the goal determined when providing targeted funds , payment for the work actually performed by the organization, services rendered, goods supplied, the source of financial support for which are targeted funds, when providing documents (including copies of payment orders, registers of payment orders) confirming the fact of work performance, provision of services, delivery of goods or the fact of payment the organization of these expenses, reimbursement of expenses incurred by the organization (part of the expenses), if the regulatory legal acts of the Russian Federation governing the procedure for providing targeted funds, government contracts (contracts (agreements) on the provision of targeted subsidies, contracts, agreements, agreements i) such reimbursement of expenses (part of expenses) is provided for;

As a contribution to the authorized (share) capital of another organization, if the provisions of the regulatory legal acts of the Russian Federation governing the procedure for providing targeted funds do not provide for the possibility of their transfer to the specified organization;

In order to place targeted funds on deposits, in other financial instruments, if federal laws not otherwise established, with the subsequent return of these funds to personal accounts for accounting for transactions of a non-participant in the budget process, including funds received from their placement.

7. When authorizing targeted expenses of an organization, the Federal Treasury body checks the payment order submitted by the organization, taking into account the provisions of this Procedure in the following areas:

A) non-excess of the amount specified in the payment order over the amount of the balance of funds on open organization the corresponding personal account for accounting of operations of the non-participant of the budgetary process;

B) the presence in the payment order of a textual indication of the direction of spending targeted funds and the corresponding unique four-digit numeric analytical code in accordance with the List of directions for spending targeted funds in accordance with this Procedure (hereinafter referred to as the code of targeted funds, the List);

D) the presence in the payment order of the details (number, date) of the state contract (contract (agreement) on the provision of targeted subsidies, contract, agreement, agreement) (if any);

E) the presence in the requisite "Code" of the payment order (in the case of transferring payments to the budgets of the budget system of the Russian Federation - in the requisite "Purpose of payment" of the payment order) the identifier of the state contract (agreement (agreement) on the provision of targeted subsidies), as well as the code of the capital object construction (real estate object, event (enlarged investment project) included in the federal targeted investment program (hereinafter referred to as FTIP, FTIP object), if the organization makes targeted expenses as part of the implementation of FTIP.

8. By decision of the chief administrator of the federal budget funds providing targeted funds, the authorization of targeted expenditures is carried out in accordance with the information submitted by the organization to the Federal Treasury at the place of its service Information on the directions of expenditure of targeted funds for the year (form code according to 0501129) (hereinafter referred to as the Information) in accordance with this Procedure, containing directions for spending targeted funds corresponding to:

The goals established by the contract (agreement) on the provision of a targeted subsidy (agreement), as well as the subject of the contract (agreement) concluded as part of the execution of the contract (agreement) on the provision of a targeted subsidy (agreement), when the organization incurs expenses, the source of financial security of which is the target subsidies;

The subject of the state contract (contract, agreement) when the organization makes expenses, the source of financial support for which is the advance payments stipulated by the terms of the state contract (hereinafter referred to as the means of advance payment).

Compliance with the directions of spending the targeted funds specified in, the purpose of providing targeted subsidies, as well as the subject of the state contract, is ensured upon approval of the Information.

health and social

development of the Russian Federation

Judicial practice and legislation - Order of the Ministry of Health and Social Development of Russia N 213n, Ministry of Education and Science of Russia N 178 dated 11.03.2012 "On approval of guidelines for catering for students and pupils of educational institutions"

Currently, catering for schoolchildren is regulated by a number of legislative and regulatory acts, as well as methodological recommendations for catering for students and pupils. educational institutions, approved by the joint order of the Ministry of Health and Social Development of Russia and the Ministry of Education and Science of Russia dated March 11, 2012 N 213n / 178. Their goal is to preserve and strengthen the health of students, pupils by optimizing their nutrition in educational institutions, the main task is to ensure the safety, quality and availability of food; establishment of unified requirements for catering for students and pupils in educational institutions of the Russian Federation. The set of documents is a set of requirements for: safety, composition, nutritional value, volume, quality of the contents of the "plate" for the conditions of eating in an educational institution; technological conditions providing the production of safe and high-quality food for educational institutions; economic conditions catering in educational institutions.

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Professional standard. Form Builder

I. General information

II. Description of the labor functions included in professional standard(functional map of the type of professional activity)

III. Characteristics of generalized labor functions

3.1. Generalized labor function. Assembly of simple molds

3.2. Generalized labor function. Assembly of complex molds

3.3. Generalized labor function. Assembly of large complex molds with big amount foundry rods

3.4. Generalized labor function. Assembly of complex and large casting molds for thin-walled castings

3.5. Generalized labor function. Assembly of complex and large casting molds for thin-walled castings of individual production

3.6. Generalized labor function. Assembly of casting molds in a caisson

IV. Information about organizations - developers of a professional standard

4.1. Responsible developer organization

4.2. Names of developer organizations

This document is located at:

Organizations:

Normative references

• Decree 1/29 On approval of the Procedure for training in labor protection and testing knowledge of the labor protection requirements of employees of organizations
• Fire safety standards "Training in fire safety measures for workers ...
• Code 197-FZ Labor Code of the Russian Federation
• List of heavy work and work with harmful or dangerous working conditions, ...
• Order 302n On approval of lists of harmful and (or) dangerous production factors and work, during the performance of which mandatory preliminary and periodic medical examinations (examinations) are carried out, and the Procedure for conducting mandatory preliminary and periodic medical examinations(surveys) of workers employed in hard work and at work with harmful and (or) dangerous working conditions

Federal Law of December 14, 2015 N 359-FZ "On the federal budget for 2016" (official Internet portal of legal information http://www.pravo.gov.ru, December 15, 2015, N 0001201512150048), state contracts for the supply of goods, performance of work, provision of services (with the exception of government contracts concluded for the purpose of implementing the state defense order and government contracts, the execution of which is subject to banking support in accordance with the legislation of the Russian Federation on the contract system in the field of procurement, goods, works and services to meet state and municipal needs) in the amount of more than 100,000 thousand rubles, if the terms of these state contracts provide for advance payments, state contracts for the implementation of individual purchases of goods, works, services in cases established by the Government of the Russian Federation (hereinafter referred to as the state contract), contracts (agreements) on the provision of subsidies to legal entities individuals (with the exception of subsidies to budgetary and autonomous institutions), state corporations and the Russian Highways State Company, budget investments to legal entities in accordance with Article 80 of the Budget Code of the Russian Federation (hereinafter referred to as the agreement (agreement) on the provision of a targeted subsidy, targeted subsidy ), as well as contracts (agreements) concluded within the framework of their execution, if the terms of these contracts, contracts provide for advance payments, agreements (agreements) on the submission of a contribution to the authorized (share) capital, the source of financial security of which is targeted subsidies (hereinafter referred to as contracts, treaties, agreements).

By decision of the Government of the Russian Federation, the provisions on the implementation by the bodies of the Federal Treasury of treasury support, established by the first paragraph of this paragraph, do not apply to funds received by executors of contracts (agreements) concluded as part of the execution of contracts (agreements) on the provision of targeted subsidies. (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

Information about this decision in an arbitrary written form, signed by the head (other authorized person) of the main manager of federal budget funds providing targeted subsidies, with a copy of the relevant decision of the Government of the Russian Federation, is sent to the Federal Treasury for subsequent communication to the Federal Treasury bodies at the place of opening to the legal entity - to the recipient of a targeted subsidy of a personal account for recording operations of a non-participant in the budget process for the purpose of authorizing, in accordance with this Procedure, operations for transferring funds specified in paragraph two of this clause to the accounts of executors in credit institutions. (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

3. Accounting for transactions with target funds is carried out on separate personal accounts opened by legal entities - recipients of target funds (hereinafter referred to as organizations) in the bodies of the Federal Treasury, in accordance with the Procedure for opening and maintaining personal accounts by territorial bodies of the Federal Treasury, approved by order of the Federal Treasury dated 29 December 2012 N 24n (registered with the Ministry of Justice of the Russian Federation on April 17, 2013, registration number 28164; Bulletin of normative acts of federal executive bodies, 2013, N 20)<1>(hereinafter, respectively - a personal account for accounting for transactions of a non-participant in the budget process, Order No. 24n).

<1>As amended by orders of the Federal Treasury dated June 21, 2013 N 8n (registered with the Ministry of Justice of the Russian Federation on August 5, 2013, registration number 29257; Rossiyskaya Gazeta, 2013, August 14), dated September 12, 2013 N 17n ( registered with the Ministry of Justice of the Russian Federation on November 5, 2013, registration number 30315; Rossiyskaya Gazeta, 2013, November 13), dated December 29, 2014 N 25n (registered with the Ministry of Justice of the Russian Federation on January 30, 2015, registration number 35795; official Internet portal of legal information http://www.pravo.gov.ru, February 3, 2015, N 0001201501300013), December 4, 2015 N 24n (registered with the Ministry of Justice of the Russian Federation on February 18, 2016, registration number 41125; official Internet portal of legal information http://www.pravo.gov.ru, February 20, 2016)

A separate subdivision of an organization that carries out operations with targeted funds is subject to the provisions established by this Procedure for an organization.

4. Operations on expenses of organizations, the source of financial security of which is targeted funds reflected on personal accounts for accounting for operations of a non-participant in the budget process (hereinafter referred to as targeted expenses), are carried out on the basis of payment orders submitted by organizations to the Federal Treasury at the place of their service, executed in in accordance with the Regulation on the rules for the transfer of funds approved by the Central Bank of the Russian Federation on June 19, 2012 N 383-P (registered with the Ministry of Justice of the Russian Federation on June 22, 2012, registration number 24667; Bulletin of the Bank of Russia, 2012, N 34)<1>, taking into account the requirements established by the Regulation of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation dated February 18, 2014 N 414-P / 8n "On the features of settlement and cash services of the territorial bodies of the Federal Treasury, financial authorities of the constituent entities of the Russian Federation (municipalities) and governing bodies of state non-budgetary funds of the Russian Federation" (registered with the Ministry of Justice of the Russian Federation on April 24, 2014, registration number 32114; Bulletin of the Bank of Russia, 2014, No. 43)<2>and this order.

<1>As amended by Instructions of the Central Bank of the Russian Federation No. 3025-U dated July 15, 2013 (registered with the Ministry of Justice of the Russian Federation on August 14, 2013, registration number 29387; Bulletin of the Bank of Russia, 2013, No. 47), dated April 29, 2014 N 3248-U (registered with the Ministry of Justice of the Russian Federation on May 19, 2014, registration number 32323; Bulletin of the Bank of Russia, 2014, N 46), dated May 19, 2015 N 3641-U (registered with the Ministry of Justice of the Russian Federation June 11, 2015, registration number 37649; Bulletin of the Bank of Russia, 2015, No. 54)

<2>As amended by Instructions of the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation of January 22, 2015 N 3540-U / 10n (registered with the Ministry of Justice of the Russian Federation on February 17, 2015, registration number 36071; Bulletin of the Bank of Russia, 2015, N 22)

5. When authorizing the target expenses of the organization, information exchange between the main manager of federal budget funds (state customer, organization) and the Federal Treasury body is carried out in electronic form using electronic signature means in accordance with the legislation of the Russian Federation (hereinafter - in electronic form) on the basis of the Agreement (agreement) on the exchange of electronic documents concluded by the main manager of federal budget funds (state customer, organization) with the Federal Treasury (hereinafter referred to as the Agreement on the Exchange of Electronic Documents).

If the main manager of the federal budget funds (state customer, organization) does not have the technical ability to exchange information in electronic form, the exchange of information with the federal body. of the Treasury is carried out using a document flow on paper with the simultaneous submission of documents on a machine medium.

When information is exchanged on paper, the body of the Federal Treasury, no later than the day following the day the document is submitted on paper, checks it for identity to the document submitted on the machine medium.

Submission and storage of documents provided for by this Procedure, containing information constituting a state secret, is carried out in accordance with this Procedure in compliance with the legislation of the Russian Federation on the protection of state secrets.

6. When authorizing targeted expenses of an organization, the Federal Treasury body is not entitled to accept for execution the payment orders of the organization for the transfer of funds:

advance payments to accounts opened by an organization that is the executor (co-executor) of contracts, agreements concluded as part of the execution of a state contract, an agreement (agreement) on the provision of targeted subsidies, in a credit institution, with the exception of advance payments under contracts, agreements for the purchase utilities, communication services, air and railway tickets, city and suburban transport tickets, subscriptions to printed editions, rent in order to ensure the activities of the organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

as a contribution to the authorized (share) capital of another organization, if the provisions of the regulatory legal acts of the Russian Federation governing the procedure for providing target funds, or contracts (agreements) do not provide for the possibility of their transfer to the specified organization; (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

for the purpose of placing targeted funds on deposits, in other financial instruments, unless otherwise provided by federal laws, with the subsequent return of these funds to personal accounts to account for transactions of a non-participant in the budget process, including funds received from their placement.

to accounts opened by an organization with a credit institution, except for the following cases: (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

payment of the organization's obligations in accordance with the currency legislation of the Russian Federation; (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

wages, taking into account accruals and social payments, other payments in favor of employees, as well as to persons who are not on the staff of the organization involved in achieving the goal determined when providing targeted subsidies; (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

payment for the work actually performed by the organization, services rendered, goods supplied, the source of financial support for which are targeted funds, subject to the provision of documents (including copies of payment orders, registers of payment orders) confirming the fact of work performance, provision of services, delivery of goods or the fact of payment the organization of these expenses, reimbursement of expenses incurred by the organization (part of the expenses). (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

7. When authorizing the target expenses of the organization, the Federal Treasury body checks the payment order submitted by the organization, taking into account the provisions of paragraph 6 of this Procedure in the following areas:

a) non-excess of the amount indicated in the payment order over the amount of the balance of funds on the corresponding personal account opened by the organization to account for the operations of a non-participant in the budget process;

c) compliance of the text purpose of the payment of the payment order with the direction of spending the target funds specified in the List by the corresponding code of the target funds;

d) the presence in the payment order of the details (number, date) of the state contract (contract (agreement) on the provision of targeted subsidies, contract, agreement, agreement) (if any);

e) presence in the requisite "Code" of the payment order (in the case of transferring payments to the budgets of the budgetary system of the Russian Federation - in the requisite "Purpose of payment" of the payment order) the identifier of the state contract (contract (agreement) on the provision of targeted subsidies); (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

f) the presence in the requisite "Purpose of payment" of the payment order of the code of the capital construction object (real estate object, event (enlarged investment project) included in the federal targeted investment program (hereinafter - FARSH, FILE object), in the event that the organization makes targeted expenses as part of the implementation FILE. (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

II. Peculiarities of authorization of targeted expenditures

8. By decision of the chief manager of the federal budget funds providing targeted funds, the authorization of targeted expenditures is carried out in accordance with the information submitted by the organization to the Federal Treasury at the place of its service Information on the directions of expenditure of targeted funds for the year (form code according to OKUD 0501129) (hereinafter - Information ) in accordance with Appendix No. 2 to this Procedure, containing directions for spending targeted funds corresponding to:

goals established by the contract (agreement) on the provision of a targeted subsidy (agreement), as well as the subject of the contract (agreement) concluded within the framework of the execution of the contract (agreement) on the provision of a targeted subsidy (agreement), when the organization incurs expenses, the source of financial security of which is the target subsidies;

the subject of the state contract (contract, agreement) when the organization makes expenses, the source of financial support for which is the advance payments stipulated by the terms of the state contract (hereinafter referred to as the means of advance payment).

Compliance with the directions of spending the targeted funds specified in the Information, the purpose of providing targeted subsidies, as well as the subject of the state contract is ensured when the Information is approved:

a) for an organization that is the executor (contractor, supplier) of the state contract, - by the relevant state customer or the executor (contractor, supplier) of the state contract in the event that he submits to the Federal Treasury the permission of the state customer for approval of the Information by the specified executor (contractor, supplier) in in an arbitrary written form, signed by the head (other authorized person) of the state customer or the executor (contractor, supplier) of the state contract;

b) for an organization that is a recipient of a targeted subsidy under an agreement (agreement) on the provision of a targeted subsidy, - by the relevant chief administrator of federal budget funds or by an organization if it submits to the Federal Treasury the permission of the chief administrator of federal budget funds for approval of the Information by the specified Organization in an arbitrary written the form signed by the head (other authorized person) of the main manager of federal budget funds;

c) for an organization that is an executor (contractor, supplier) of a contract (agreement), a recipient of a contribution to the authorized (share) capital, the source of financial security of which is targeted subsidies (hereinafter referred to as co-executors), - an organization that is a customer under a contract (agreement) ( recipient of a targeted subsidy under a contract (agreement) on the provision of a targeted subsidy) or a co-executor in the event that he submits to the Federal Treasury the permission of an organization that is a customer under a contract (agreement) (recipient of a targeted subsidy under an agreement (agreement) on the provision of a targeted subsidy), for approval Information by the specified contractor in an arbitrary written form, signed by the head (other authorized person) of the organization that is the customer under the contract (agreement) (recipient of a targeted subsidy under the contract (agreement) on the provision of a targeted subsidy).

9. The Information for the corresponding financial year shall indicate: codes of target funds in accordance with the List;

for each code of target funds - the direction of spending the target funds corresponding to it and the planned amount of payments for the target expenses of the organization;

if the organization makes targeted expenses within the framework of the FTIP - the code of the FTIP object;

in the code zone of the header part of the Information in the field "Identifier of the state contract, agreement (agreement) on the provision of a targeted subsidy" - assigned in the manner established in accordance with subparagraph "d" of paragraph 7 of the Rules for Treasury Support in 2016 of state contracts, agreements (agreements) , as well as contracts, agreements, agreements concluded as part of their execution, approved by Decree of the Government of the Russian Federation of February 4, 2016 N 70 (Collected Legislation of the Russian Federation, 2016, N 7, Art. 980) (hereinafter - Rules N 70) , identifier of the state contract, agreement (agreement) on the provision of a target subsidy, in the fields "Number of the state contract (agreement) on the provision of a target subsidy, contract, agreement, agreement)" and "Date of the state contract (agreement) on the provision of a target subsidies, contract, treaty, agreement)" - respectively, the number of the state contract (contract (agreement) on the provision of a targeted subsidy, contract, agreement, agreement) and the date of the state contract (agreement (agreement) on the provision of a targeted subsidy, contract, agreement, agreement), for the purpose of which the Information is provided.

If it is necessary to detail the directions of spending the target funds specified in the List, the Information shall reflect: the code of the target funds with the details of the first category, the detailed direction of spending the target funds corresponding to the direction of spending the target funds specified in the List, and the planned amount of payments for the targeted expenses of the organization for detailed direction of spending targeted funds.

In the line "Name of target funds":

in the case of submission of Information for the implementation by the organization of targeted expenses, the source of financial support for which is the advance payment means, the "advance payment means" shall be indicated;

in the case of submission of Information for the implementation by the organization of targeted expenses, the source of financial support for which is a targeted subsidy, the details (date, number, name) of the regulatory legal act of the Russian Federation governing the procedure for submitting a targeted subsidy are indicated.

10. In order to authorize target expenditures of an organization that has separate subdivisions that carry out target expenditures, in addition to the Information approved in accordance with clause 8 of this Procedure, the following shall be submitted to the appropriate body of the Federal Treasury:

a) by the organization that has created a separate subdivision - formed on the basis of the Information approved in accordance with clause 8 of this Procedure, the Information approved by this organization, containing the amounts of planned payments for the organization's target expenses in the relevant areas of spending the target funds, indicating a separate line for the direction of spending the target funds funds "Transfer of funds to separate subdivisions", target funds code "0610" and the total amount of planned payments to be transferred by the organization to its separate subdivisions for their targeted expenses.

The total amount of the Information additionally submitted by the organization in accordance with the first paragraph of this subparagraph must correspond to total amount Information approved in accordance with paragraph 8 of this Procedure;

b) by a separate subdivision incurring targeted expenses - Information approved by the organization that created it for the implementation of targeted expenses by the specified separate subdivision, formed on the basis of the Information submitted by the organization in accordance with the first paragraph of subparagraph "a" of this paragraph. The Details indicate the amounts of planned payments for targeted expenses separate subdivision in the areas of spending targeted funds corresponding to the areas of spending targeted funds, reflected in the Information approved in accordance with paragraph 8 of this Procedure.

11. When making changes to the Information, the organization submits to the Federal Treasury at the place of its service the Information, which indicates the indicators taking into account the changes made.

In the event of a decrease in the planned target expenses, the planned amount of payments for the target expenses specified in the Information must be greater than or equal to the amount of the target expenses incurred under the corresponding code of the target funds.

12. If the form of the Information or the information specified in the Information does not meet the requirements established by paragraphs 8 - 11 of this Procedure, the Federal Treasury body, no later than the business day following the day the Information is submitted, carries out the procedure for returning the Information in the manner established by paragraph 26 of this Order.

If the submitted Information meets the requirements established by paragraphs 8 - 11 of this Procedure, the indicators of the Information are reflected by the Federal Treasury on a personal account to account for the operations of a non-participant in the budget process.

13. To authorize the target expenses of the organization related to the supply of goods, performance of work, provision of services, the organization, together with a payment order for payment of target expenses, submits to the Federal Treasury a contract (agreement), according to which the organization has an obligation to pay target expenses, and also other documents confirming the occurrence of the said obligation for the organization, provided for by the Procedure for authorizing the payment of monetary obligations of recipients of federal budget funds and administrators of sources of financing the federal budget deficit, approved by order of the Ministry of Finance of the Russian Federation of September 1, 2008 N 87n (registered with the Ministry of Justice of the Russian Federation September 15, 2008, registration number 12283; Rossiyskaya Gazeta, 2008, September 19)<1>, to confirm the occurrence of monetary obligations of recipients of federal budget funds (hereinafter referred to as the basis document), which indicate the identifier of the state contract (contract (agreement) on the provision of targeted subsidies).

<1>As amended by Orders of the Ministry of Finance of the Russian Federation No. 25n dated March 12, 2009 (registered by the Ministry of Justice of the Russian Federation on April 1, 2009, registration number 13657; Bulletin of Normative Acts of Federal Executive Authorities, 2009, No. 15), dated December 10 2009 N 128n (registered by the Ministry of Justice of the Russian Federation on December 25, 2009, registration number 15858; Rossiyskaya Gazeta, 2010, January 15), dated March 31, 2010 N 27n (registered by the Ministry of Justice of the Russian Federation on April 27, 2010, registration number 17021; Rossiyskaya Gazeta, 2010, May 5), dated August 17, 2010 N 92n (registered by the Ministry of Justice of the Russian Federation on September 15, 2010, registration number 18441; Rossiyskaya Gazeta, 2010, September 29), dated December 2, 2010 N 158n (registered by the Ministry of Justice of the Russian Federation on December 21, 2010, registration number 19310; Rossiyskaya Gazeta, 2010, December 29), dated August 4 that 2011. N 92n (registered by the Ministry of Justice of the Russian Federation on September 19, 2011, registration number 21826; Rossiyskaya gazeta, 2011, September 28), dated December 16, 2011. N 176n (registered by the Ministry of Justice of the Russian Federation on February 2, 2012, registration number 23110; Rossiyskaya Gazeta, 2012, April 4), dated November 30, 2012 N 151n (registered by the Ministry of Justice of the Russian Federation on December 28, 2012, registration number 26402 ; Rossiyskaya gazeta, 2013, January 18), dated December 27, 2013 N 140n (registered by the Ministry of Justice of the Russian Federation on February 11, 2014, registration number 31279; Rossiyskaya gazeta, 2014, February 21), dated December 23, 2014 N 164n (registered by the Ministry of Justice of the Russian Federation on February 16, 2015, registration number 36041; official Internet portal of legal information http://www.pravo.gov.ru, February 18, 2015), dated December 17, 2015 N 201n (registered by the Ministry of Justice of the Russian Federation on January 21, 2016, registration number 40678; official Internet portal of legal information http://www.pravo.gov.ru, January 26, 2016)

If the contracts (agreements) specified in paragraph one of this paragraph contain information constituting a state secret, the organization shall submit to the Federal Treasury body information signed by the head of the organization containing the details of the relevant contract (agreement), taxpayer identification number, registration code and full name the contractor (contractor, supplier), the amount of the advance payment (in percent) provided for by the terms of the contract (agreement), information that the terms of the contract (agreement) contain provisions on opening a personal account for the contractor (contractor, supplier) to record the operations of a non-participant of the budget process, details of the Federal Treasury body, to which advance payments will be transferred. In addition, the information indicates that the contract (agreement) is not submitted due to the presence of information constituting a state secret in it.

14. Operations under the state contract (contract (agreement) on the provision of targeted subsidies, contract, contract, agreement) concluded for the purpose of implementing the FTIP are carried out taking into account the specifics established by this paragraph.

The transfer of targeted funds from the federal budget to account N 40501 is carried out by the relevant state customer (the main manager of federal budget funds) separately for each FTIP object, indicating the FTIP object code in the purpose of payment of the payment document.

The amounts of receipts of target funds to account N 40501 are recorded on personal accounts to account for the operations of a non-participant in the budget process in the context of object codes of the FTIP.

Target expenses of the organization are carried out within the balance of funds reflected on the personal account opened by this organization to account for the operations of a non-participant in the budget process according to the FTIP object code specified in the "Purpose of payment" variable of the payment order submitted by the organization to the Federal Treasury

15. When authorizing targeted expenses of an organization, the Federal Treasury body checks the payment order submitted by the organization, taking into account the provisions of paragraph 6 of this Procedure in the following areas:

a) the presence in the payment order of the details (type, number, date) of the supporting documents and their correspondence to the details of the supporting documents submitted by the organization to the Federal Treasury along with the payment order;

b) compliance of the text purpose of the payment of the payment order with the direction of spending the target funds specified in the Information for the corresponding code of the target funds;

c) compliance of the content of the operation for paying the target costs of the organization for the supply of goods, performance of work, provision of services, based on the basis document, the text purpose of the payment specified in the payment order, and the subject (goals) of the state contract (contract (agreement) on the provision of target subsidies). The verification provided for by this subparagraph shall not be carried out upon submission of a payment order for the organization's targeted expenses for paying for contracts (agreements) containing information constituting a state secret;

d) not exceeding the amount indicated in the payment order over the amount of the balance of funds on the corresponding personal account opened by the organization to account for the operations of a non-participant in the budget process;

e) non-excess of the amount specified in the payment order over the amount of planned payments for the organization's targeted expenses specified in the Information for the corresponding target funds code, taking into account previously made target costs for this target funds code;

f) compliance of the name, TIN, KPP, bank details of the recipient of funds specified in the payment order with the name, TIN, KPP, bank details the recipient of the funds specified in the basis document (if any);

g) compliance of the details specified in the payment order (number, date) of the state contract (contract (agreement) on the provision of targeted subsidies, contract, agreement, agreement) with the Information;

h) the presence in the requisite "Code" of the payment order (in the case of transferring payments to the budgets of the budgetary system of the Russian Federation - in the requisite "Purpose of payment" of the payment order) the identifier of the state contract (contract (agreement) on the provision of targeted subsidies) and its compliance with the Information and the identifier state contract (agreement (agreement) on the provision of targeted subsidies) specified in the supporting documents.

16. If the organization makes targeted expenses related to the implementation of the FTIP, the Federal Treasury body, in addition to the areas specified in paragraph 15 of this Procedure, checks the payment order in the following areas:

a) the presence in the requisite "Purpose of payment" of the payment order of the code of the target funds, the code of the FTIP object included in the Information;

b) compliance of the target funds code and the FTIP object code indicated in the "Purpose of payment" variable of the payment order, based on the information specified in the Information;

c) non-excess of the amount indicated in the payment order over the amount of the balance of funds according to the corresponding code of the FTIP object on the personal account to account for the operations of a non-participant in the budget process.

17. Payments in the direction of spending target funds "Payments for final settlements" are made after the organization submits supporting documents confirming the fact that the organization has fulfilled obligations under the state contract (contract, agreement), indicating the target funds code "0999" in the payment order.

18. When authorizing targeted expenses, the executing organization under the state contract, the organization receiving the target subsidy, which has concluded contracts (agreements) within the framework of the execution of the state contract, respectively, the contract (agreement) on the provision of targeted subsidies, submits to the Federal Treasury bodies at the place of service of such organizations Information about the executors (co-executors) of government contracts, agreements (agreements) on the provision of targeted subsidies (contracts, agreements, agreements) (form code according to OKUD 0501127) in accordance with Appendix No. 3 to this Procedure. (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

19. Bodies of the Federal Treasury, in accordance with paragraph 20 of Rules No. 70, when authorizing operations in the case of treasury support of government contracts (contracts, agreements), in addition to the requirements provided for in paragraphs 6, 13 - 17 of this Procedure, carry out:

a) control over the fulfillment of the terms of the state contract (contract, agreement) in terms of the terms established by it for the supply of goods (performance of work, provision of services);

b) control over the compliance of information on the quantity of goods (volume of work, services) contained in the supporting documents with the terms of the state contract (contract, agreement);

c) verification of the facts of delivery of goods, performance of work, provision of services using photo and video equipment.

20. When facts of violations are revealed, established during the exercise by the bodies of the Federal Treasury of the control (inspection) specified in clause 19 of this Procedure, the bodies of the Federal Treasury, no later than five working days after the discovery of such facts of violations, send to the state customer (organization - customer) under the state contract ( contract, agreement) information about violations in the form established by the Federal Treasury in accordance with clause 31 of Rules No. 70.

In case of detection of violations established in the exercise by the bodies of the Federal Treasury of the control (inspection) specified in subparagraphs "b" and "c" of paragraph 19 of this Procedure, the body of the Federal Treasury no later than five working days from the date of submission of the payment order by the organization shall carry out the procedure for returning the payment order and supporting documents (if any), in the manner prescribed by paragraph 26 of this Procedure.

21. In the absence of a decision by the chief administrator of federal budget funds providing targeted funds to authorize targeted expenditures using the Information, the chief administrator of federal budget funds shall submit relevant information to the federal treasury body at the place where the personal account of the recipient of federal budget funds was opened to it in an arbitrary written form, signed by the head (other authorized person) of the chief administrator of federal budget funds.

The information provided for in this paragraph is communicated to the Federal Treasury bodies at the place where organizations open a personal account to record transactions of a non-participant in the budget process in order to authorize the organization's targeted expenses in accordance with paragraphs 6 and 7 of this Procedure.

III. Deadlines for authorizing earmarked spending and reporting

22. An employee authorized by the head of the body of the Federal Treasury, no later than the working day following the day the organization submits payment orders to the body of the Federal Treasury, checks them for compliance with the established form, the requirements of clause 4 of this Procedure, as well as for compliance of signatures in the payment order with the samples available in Card of sample signatures for personal accounts (form code according to KFD), submitted by the organization in the manner prescribed by order N 24n.

23. If the submitted payment orders comply with the requirements established by paragraphs 6, 7 and 22 of this Procedure, and in the case of authorization of targeted expenses using the Information, payment orders and supporting documents (if any), the requirements established by paragraphs 6, 13 - 17 of this In order, the payment order is accepted for execution. In a payment order submitted on paper, an employee authorized by the head of the Federal Treasury body shall make a mark confirming the authorization of the organization's targeted expenses, indicating the date, signature, and decoding of the signature containing the surname and initials of the specified employee.

24. Payment orders accepted for execution shall be executed by the Federal Treasury bodies no later than the second business day following the day they are submitted by the organization to the Federal Treasury body, and in the event that the Federal Treasury bodies carry out the control (verification) provided for in clause 19 of this Procedure, no later than five business days. days after the organization submits payment orders to the Federal Treasury.

25. In case of non-compliance of payment orders with the requirements established by paragraphs 6, 7 and 22 of this Procedure, and in the event of authorization of targeted expenses using the Information, payment orders and supporting documents (if any), the requirements established by paragraphs 6, 13 - 17 of this Procedure , the body of the Federal Treasury no later than the working day following the day the organization submits payment orders and (or) supporting documents (if any) to the body of the Federal Treasury, carries out the procedure for returning the payment order, in the manner established by paragraph 26 of this Procedure.

26. When returning the documents provided for by this Procedure, the Federal Treasury body registers these documents in the Register of unexecuted documents (KFD form code) and returns copies of documents on paper to the organization if the documents were submitted to the Federal Treasury body on paper, indicating in the attached Protocol (KFD form code) of the reasons for the return, or sends the Protocol to the organization (KFD form code 0531805) in electronic form, if the documents were submitted in electronic form.

27. Bodies of the Federal Treasury, in accordance with the forms established by the Federal Treasury in accordance with paragraph 31 of Regulation No. 70, provide the state customer under the state contract, the main manager of the federal budget funds in charge of the said state customer, the main manager of the federal budget funds providing targeted subsidies , as well as to the executing organization on a monthly basis, no later than the 10th day of the month following the reporting one, information:

on the execution of state contracts (contracts (agreements) on the provision of targeted subsidies, contracts, agreements, agreements) in the areas of spending targeted funds;

on violations established during the exercise by the bodies of the Federal Treasury of the control (inspection) specified in paragraph 19 of this Procedure;

on the transfer of subsidies to organizations, budget investments, contributions to the authorized (share) capital of legal entities.

Bodies of the Federal Treasury also provide the state customer under a state contract, the main manager of federal budget funds, which is in charge of the specified state customer, the main manager of federal budget funds, providing targeted subsidies, as well as the executing organization, other information provided for by the Agreement on the Exchange of Electronic Documents.

At the request of the persons specified in paragraph one of this clause, the bodies of the Federal Treasury, in the form established by the Federal Treasury, and within the time limits stipulated by the request, provide these persons with summary information on the flow of funds under the state contract (contract (agreement) on the provision of targeted subsidies, contract, treaty, agreement). (as amended by the Order of the Ministry of Finance of the Russian Federation of 07/06/2016 N 106n)

LIST OF DIRECTIONS FOR SPENDING TARGET FUNDS

<*>The first digit of the target funds code reflects the details of the areas of spending the target funds within the corresponding areas of spending the target funds.

Annex N 2
to the Procedure for carrying out by territorial bodies
Federal Treasury Authorizing Operations
with treasury support of state
contracts, agreements (agreements), as well as contracts,
contracts, agreements concluded within the framework of their
execution, approved by the order of the Ministry
Finance of the Russian Federation
from 25.12. 2015 N 213 n

INTELLIGENCE
ON THE DIRECTIONS OF SPENDING THE TARGETS FOR 20__ YEAR