Letter of the Ministry of Finance of Russia dated 08/01/2016 No. 02-06-10/45133

A comment

By general rule funds transferred by the procurement participant in order to secure the application or ensure the execution of the contract must be returned to him (Part 6 of Article 44, Part 27 of Article 34, Part 9 of Article 96 of Law No. 44-FZ). Funds provided to secure the execution of the contract are returned after the fulfillment of the main obligation of the supplier (contractor, performer), unless the contract provides for a condition for their return only after the end of the warranty period (letter of the Ministry of Economic Development of Russia dated December 31, 2014 No. D28i-2865).

To record operations for the provision by an institution (procurement participant) of security for applications for participation in a competition or closed auction, security for the performance of a contract (agreement), other collateral payments, deposits, account 210 05 “Settlements with other debtors” is intended (clause 235 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n, hereinafter referred to as Instruction No. 157n). At the same time, the procedure for accounting for similar transactions differs between budgetary (autonomous) and government institutions.

Accounting in budgetary and autonomous institutions

Instructions for accounting for budgetary and autonomous institutions are not brought into compliance with the provisions of Instruction No. 157n: they do not contain correspondence on account 210 05. An example of how transactions with collateral amounts are reflected in the records of an institution (procurement participant) was given in the letter of the Ministry of Finance of Russia dated July 1, 2015 No. 02- 07-07/38257. The letter in question dated 08/01/2016 No. 02-06-10/45133 further explains which codes budget classification indicate in categories 15 – 17 account numbers 210 05.

Funds transferred as collateral (including to secure an application for participation in identifying a supplier, contractor or performer during a competition and closed auction for the purpose of executing a contract) are subject to return after fulfillment of the conditions specified by law or the contract. Therefore, in its own way economic essence the listed payments are not expenses of the institution.

In such cases, in categories 15 - 17 of account number 210 05, the analytical code of receipts (510) or the analytical code of disposals (610) are indicated. Similar codes are used in analytics for off-balance sheet accounts 17, 18, opened to accounts 201 00 “Institutional funds” (clauses 365, 367 of Instruction No. 157n).

In accordance with the clarifications of the Ministry of Finance of Russia, transactions with the amounts of security for applications for participation in tenders, security for the execution of a contract, transactions with collateral payments, deposits in the accounting of a budgetary (autonomous) institution are reflected by the entries:

Debit 00000000000000510 2 210 05 560 Credit 00000000000000610 2 201 11 610 – payment is transferred, at the same time the amount on the off-balance sheet account 18.01 increases (analytical disposal code 610, code 610 KOSGU);

Debit 00000000000000510 2 201 11 510 Credit 00000000000000610 2 210 05 660 – previously transferred amounts were returned to the institution’s personal account, at the same time the amount on off-balance sheet account 17 increases (analytical revenue code 510, code 510 KOSGU).

In our opinion, the application for accounts analytical accounting account 201 00 of the full CIF code, including the article (subitem) of the analytical group of the type of sources of financing budget deficits 510, 610 (categories 18 - 20 of the CIF code), redundant. This procedure does not allow you to correctly withdraw the account balance.

According to clause 2 of the Procedure for the formation of incoming balances on budget (accounting) accounts as of 01/01/2016 (communicated by letter of the Ministry of Finance of Russia dated 03/14/2016 No. 02-07-07/14989) in categories 15 - 17 cash account numbers ( settlements for borrowings) (0 201 ХХ 000) zeros are reflected (code of the analytical group of the type of sources of financing deficits).

We believe that the same procedure as for the formation of incoming balances on account 201 00 can be extended to reflect the accounting of transactions with in cash during the year, namely, indicate zeros in categories 1 – 17 of the account number. In the accounting records for the debit (credit) of the analytical accounting accounts of account 201 00, KOSGU codes 510 (610) are indicated. In forms financial statements the classification attribute of receipts (disposals) for accounts 201 00 is not required, therefore it is inappropriate to indicate it in accounting records. This information is not essential.

Specifying zeros will make the accounting registers and standard reports more visual, since cash balances will be displayed in them based on the analytical accounts of the synthetic account 201 00. A similar approach can be applied to account 210 05, i.e. indicate zeros in digits 1–17. This will allow you to correctly form the account balance.

Accounting in government institutions

According to Instructions No. 65n, recipients of budget funds (government institutions) reflect payments for the purpose of depositing funds as security for applications during competitions and auctions for the supply of goods, works, services under element of type of expenses 853 and Article 290 of KOSGU. This procedure is due to the peculiarities of planning, financial support and authorization of expenditures of state institutions. For budget and autonomous institutions it is not distributed.

Correspondence accounts for reflecting in the budget accounting of government institutions the transfer (return) of collateral payments, deposits, and securing applications for participation in tenders are given in clause 94.1 of the Instructions, approved. by order of the Ministry of Finance of Russia dated December 6, 2010 No. 162n (hereinafter referred to as Instruction No. 162n). Taking into account the requirements of Directive No. 65n accounting records will be like this:

Debit KRB 1 210 05 560 Credit KRB 1 304 05 290 – payment transferred;

Debit KRB 1 304 05 290 Credit KRB 1 210 05 660 – previously transferred amounts were returned to the institution’s personal account.

Appendix 2 to Instruction No. 162n establishes that when generating account number 210 05, only the budget income classification code (KDB) should be used. However, the range of transactions that are reflected in accounting using account 210 05 is so wide that it is obvious that one KDB is not enough. As we found out, budgetary and autonomous institutions must use CIF when transferring collateral amounts in account number 210 05. For government institutions, based on the requirements of Instructions No. 65n, it is logical to use the classification code for budget expenditures.

Accounting with the customer

According to clause 267 of Instruction No. 157n, account 304 01 is intended for accounting for amounts of funds received at the temporary disposal of an institution and subject to return or transfer to its destination upon the occurrence of certain conditions. Consequently, if the institution is the customer, funds received to secure an application for participation in tenders to ensure the execution of the contract are considered funds at temporary disposal.

Transactions on account 304 01 in a government institution are reflected in accordance with clause 106 of Instruction No. 162n, in a budgetary institution - clause. 135, 136 Instructions, approved. by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n, in an autonomous institution - paragraphs. 163, 164 Instructions, approved. by order of the Ministry of Finance of Russia dated December 23, 2010 No. 183n:

Debit 3,201 11,510 Credit 3,304 01,730 – funds received for temporary disposal;

Debit 3,304 01,830 Credit 3,201 11,610 – funds that were in temporary possession were returned to the procurement participant.

State institutions in categories 1 - 17 account numbers 3 201 11 000 indicate CIF, accounts 3 304 01 000 - zeros (clauses 131, 132 of Appendix 1, Appendix 2 to Instruction No. 162n).

In conclusion, let us recall that letters from the Russian Ministry of Finance are not regulatory legal acts and are of an informational and explanatory nature. The institution has the right to resolve all issues not regulated by law at the level of its accounting policies.

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BC contract enforcement 2018 has changed! You must indicate 00000000000000000510. When transferring funds, carefully check the 104th field of the payment order.

Let's figure out what security for the execution of a contract under 44 Federal Law is, what requirements customers make, what its size is and how it can be added.

Contract enforcement is a kind of assurance that the supplier will fulfill the terms of the concluded agreement in full.

It can be deposited in the form of cash or bank guarantee, and this must be done when concluding an agreement.

Do not confuse contract security under 44 Federal Laws and applications. Bid guarantee is the amount that the bidder deposits into the personal account, declaring his good faith and intention to take part in the procurement procedure.

Article 96 of the Law on the Contract System states that the amount of security for the execution of a contract under 44 Federal Laws ranges from 5 to 30% of the contract price. The final value is established by the customer independently in the notice, documentation, and draft agreement.

It must be borne in mind that if the initial price of the agreement is more than 50 million rubles, then the customer is obliged to establish a security requirement in the amount of 10 to 30% of the maximum price. Wherein this amount should not exceed the amount of the advance payment (if such is established).

If the advance is more than 30% of the initial contract price, then the amount of the guarantee is set equal to the advance.

Another important point: if the proposed contract price is reduced by more than 25%, the bidder provides a guarantee taking into account the requirements for anti-dumping measures.

There are several ways for the winning bidder to provide a guarantee. There are two types:

Bank guarantee (a type of independent guarantee issued by banks or other credit institutions);

Depositing funds into the account specified by the customer.

To the question of who determines the method of ensuring the execution of the contract, we answer that, in accordance with the provisions of Federal Law No. 44, the method is determined by the participant with whom the agreement is supposed to be concluded.

During the execution of the contract, the supplier, who has fulfilled part of the terms of the contract, has the right to provide a new guarantee under the contract, reduced in proportion to the size of the fulfilled obligations. At the same time, he may also change the method of providing the guarantee. It is important to keep in mind that the counterparty under the contract does not have the right to increase the amount of this guarantee.

The guarantee of the contract is not provided in the following cases:

The bidder is a state or municipal government agency;

The subject of the procurement procedure is credit provision services;

The subject of the auction is the issuance of a bank guarantee, with the customer being state-financed organization, state or municipal unitary enterprise.

The provisions of Law No. 44 provide for the right of the customer to include the condition in question in the requirements. Such cases include, for example, carrying out a procurement procedure by requesting quotations, or when procurement participants are only small businesses, socially oriented non-profit organizations, and the draft agreements for these purchases do not provide for advance payment, or when the draft agreement provides for banking support.

Let us consider one of the important issues of depositing funds as security for the execution of a contract. Many participants in public procurement choose the method of depositing their own money with the Customer, rather than issuing a bank guarantee, as a more profitable option. When transferring money, problems may arise with the lack of KBK provision execution of the contract in the auction documentation.

KBK for contract enforcement, according to a letter from the Ministry of Finance

Department of Budget Policy and Methodology of the Ministry of Finance Russian Federation(hereinafter referred to as the Department) considered the appeal on the procedure for enrollment in the budgets budget system of the Russian Federation of the amounts contributed by the procurement participant as security for an application for participation in the auction, in cases provided for by the legislation of the Russian Federation on the placement of orders for the supply of goods, performance of work, provision of services for state and municipal needs, as well as in the form of security for the execution of the contract, and reports.
1. Chapter 28 Civil Code Russian Federation (hereinafter referred to as the Civil Code), regulating the conclusion of an agreement, in Articles 448, 449 provides for provisions on a deposit made by bidders, which may be lost by the person who wins the auction if he evades signing the agreement. Articles 25, 29, 41.12 of the Federal Law of July 21, 2005 N 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” (hereinafter - the federal law N 94-FZ), in contrast to the provisions of the Civil Code, do not consider securing an application for participation in tenders as a way to ensure the fulfillment of an obligation arising from a government contract.
In this regard, withholding and transferring to the customer the amount of security for an application for participation in bidding contributed by the procurement participant in cases provided for by Federal Law N 94-FZ, in the opinion of the Department, is a sanction for failure of the procurement participant to comply with the requirements of the legislation of the Russian Federation on placing orders for supplies goods, performance of work, provision of services for state and municipal needs.
By virtue of the provisions of article subparagraph 6 of paragraph 1 of article 46 of the Budget Code of the Russian Federation (hereinafter referred to as the Budget Code), in order to take into account in the budget revenues of the budget system of the Russian Federation the proceeds from the sale of security for applications for participation in tenders submitted in accordance with Federal Law N 94-FZ, Appendix 1 to the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by Order of the Ministry of Finance of Russia dated December 21, 2011 N 180n, provides for the corresponding subarticle of the budget income classification code of the budget classification of the Russian Federation “000 1 16 33000 00 0000 140 “Monetary penalties (fines) for violation of the legislation of the Russian Federation on placing orders for the supply of goods, performance of work, provision of services.”
2. Within the framework of a state contract, as well as any other type of contract, obligations arise between the parties by virtue of the provisions of Article 308 of the Civil Code.
The fulfillment of obligations is regulated by Chapter 22 of the Civil Code, and in the event of obligations arising from a state contract, also by the provisions of Articles 9, 22, 34, 41.6, 56.1, 64, 65 of Federal Law No. 94-FZ. At the same time, Federal Law No. 94-FZ does not contain special rules regulating the legal content of forms of securing the fulfillment of obligations or termination of security. In this regard, the provisions on the termination of security and the powers of the creditor in terms of the provided security after the fulfillment of the main obligation are established by Chapter 22 of the Civil Code.
Thus, issues related to ensuring the fulfillment of obligations under a contract, provided in the form of a pledge of funds, are regulated by the provisions of Article 334-356 of the Civil Code and the Law of the Russian Federation of May 29, 1992 N 2872-1 “On Pledge”.
Based on the provisions of Article 348 of the Civil Code, foreclosure on the pledged property to satisfy the claims of the pledgee (creditor) may be filed in the event of non-fulfillment or improper execution the debtor of the obligation secured by the pledge, while in accordance with the provisions of Article 339 of the Civil Code, the parties, taking into account the provisions of Article 349 in the contract, have the right to establish conditions on the procedure for the sale of the pledged property by a court decision and (or) on the possibility of foreclosure on the pledged property out of court. Article 5 of the Law “On Pledge” establishes that the pledge can be deposited with a notary or bank, in addition, by virtue of section III According to the Pledge Law, the pledged property may be transferred to the pledgor.
In all of the above cases, foreclosure on the pledged property will be carried out in accordance with the provisions of the Civil Code and the Law on Pledge, applied to the extent not inconsistent with the Civil Code.
In addition, the funds that serve as collateral can be transferred to the budget if the collateral is not claimed after the expiration of the period specified by law from the date of fulfillment of the main obligation, unless otherwise established by the agreement.
Considering the above, in the event of foreclosure on the pledged property, the foreclosure, in the opinion of the Department, qualifies as a civil sanction, and amounts of funds are subject to transfer to budget revenue under the corresponding subarticle of the budget income classification code of the budget classification of the Russian Federation “1 16 90000 00 0000 140 “Other proceeds from monetary penalties (fines) and other amounts in compensation for damage.”
The return of the subject of pledge in accordance with the provisions of Article 352 of the Civil Code upon termination of the pledge due to the fulfillment of the obligation secured by the pledge is carried out by the pledgee immediately. The procedure for the return of funds received at the temporary disposal of a government institution is established by the budget legislation of the Russian Federation.

From the contents of the letter it is clear that withholding the transferred funds is a sanction or fine for violation of the terms of the contract, respectively KBK for contract enforcement 000 1 16 33000 00 0000 140 “Monetary penalties (fines) for violation of the legislation of the Russian Federation on placing orders for the supply of goods, performance of work, provision of services”

Category:

In most cases of procurement by institutions, the supplier (contractor, performer) provides security for the execution of the contract. In this case, situations are possible when the contract security is withheld by the customer due to a violation of the contract by the supplier. The peculiarities of accounting for collateral under a contract in such cases are considered by an expert from the journal “Accounting in Budgetary Institutions.”

The supplier violated the obligation to return the advance payment

If, in accordance with the terms of the contract, the supplier (contractor, performer) provided security for the obligation to return the advance payment, then in the event of a violation of the obligation to return the advance payment, to secure the fulfillment of which funds or a bank guarantee were provided, such security is retained by the customer in accordance with the terms of the contract. Second option: in relation to such security, a demand for payment of funds is sent in accordance with the Civil Code of the Russian Federation. The customer has the right to use the retained security for the execution of this contract or, in case of its termination, for the conclusion of a new contract in accordance with the legislation of the Russian Federation on the contract system in the field of procurement of goods, works, services to meet state and municipal needs.

In addition, the terms of the contract may oblige the supplier (performer, contractor), along with ensuring the return of the advance payment, to provide security for the payment of a penalty or fine. At the same time, the security for the fulfillment of obligations provided by the supplier (performer, contractor) may not be enough to satisfy claims for both the return of the advance and the payment of a penalty. In this case, the decision on the priority of repayment of claims is made by the customer independently. According to the opinion of the Constitutional Court of the Russian Federation, the Presidium of the Supreme Arbitration Court of the Russian Federation, the provisions of Article 319 “The order of repayment of claims for a monetary obligation” of the Civil Code of the Russian Federation do not apply to claims for the payment of interest for the use of other people’s funds, penalties and compensation for losses (determination of the Constitutional Court of the Russian Federation dated June 21, 2011 No. 854-О-О, paragraph 2 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated October 20, 2010 No. 141).

Retained contract security goes to budget revenue

The amounts of the withheld security are subject to transfer to the budget revenue of the public legal entity, to ensure the needs of which a state (municipal) contract has been concluded. These revenues are reflected according to the classification code of budget revenues of the Russian Federation (hereinafter referred to as KBK) 000 1 13 02000 00 0000 130 “Revenue from compensation of state expenses” using the corresponding codes of subarticles, elements and subtypes of budget revenues established by the Instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n (hereinafter referred to as Instructions No. 65n).

At the same time, if the amounts of the withheld security were transferred to budget revenue during the financial year in which the obligations under the contract were paid, the recipient of budget funds - the state (municipal) customer - by an amount not exceeding the amount of the withheld advance may be increased by in the prescribed manner limits budget obligations for the purchase of goods, works, services (subject to amendments to the law (decision) on the budget and an increase budget allocations chief manager of budgetary funds).

If the amounts of the withheld security were received after the end of the financial year in which the advance payment under the contract was made, the main manager of budgetary funds may increase budgetary allocations for the purchase of goods, works, services in an amount not exceeding the amount of obligations to be fulfilled in the reporting financial year, but no more than the amount of the retained advance. To achieve this, changes are made to the consolidated budget schedule. This is possible if, when executing the budget in accordance with the budget legislation of the Russian Federation, an increase in budgetary allocations of the current financial year is provided for the payment of concluded state (municipal) contracts for the supply of goods, performance of work, and provision of services.

If the contract is concluded through targeted interbudgetary transfers

If the source of financial support for the recipient's expenses from the budget of a constituent entity of the Russian Federation (local budget) to pay for the contract were funds from targeted interbudgetary transfers provided from federal budget(budget of a constituent entity of the Russian Federation), then the amounts of withheld security received after the end of the financial year in which the advance payment was made under the contract are subject to return to the budget revenue from which targeted interbudgetary transfers were provided. In this case, KBK 000 2 18 00000 00 0000 151 “Revenues of the budgets of the budget system of the Russian Federation from the return by the budgets of the budget system of the Russian Federation of the balances of subsidies, subventions and other interbudgetary transfers with a designated purpose of previous years” is indicated using the corresponding codes of subarticles, elements and subtypes budget revenues established by Instructions No. 65n.

The chief administrator of federal budget revenues (budget of a constituent entity of the Russian Federation) from the return of balances of targeted interbudgetary transfers may decide whether there is a need to direct these balances for the same purposes. In this case, their return to the budget of the constituent entity of the Russian Federation is formalized ( local budget) indicating KBK 000 2 19 00000 00 0000 000 “Return of the balances of subsidies, subventions and other inter-budgetary transfers with a specific purpose from previous years” using the appropriate codes of sub-items, elements and subtypes of budget revenues established by Instructions No. 65n.

Reflection in budget accounting of transactions secured by contract

Contents of operation	Debit	Credit
A demand has been made to the supplier (performer):
- on the return of the advance on the terms of the state (municipal) contract	1 209 30 560	1 206 XX 660
- payment of interest for the use of other people's funds	1 209 40 560	1 401 10 140
The amount of withheld collateral from the personal account to account for transactions with funds coming at the temporary disposal of the recipient of budget funds opened to the state (municipal) customer is transferred to budget revenue	3 304 01 830	3 201 11 610
The amounts of retained collateral in the amount of the advance payment transferred to the supplier are credited to budget income:
- upon fulfillment of the request for the return of the advance credit institution under a bank guarantee issued to the supplier (additionally, a decrease in the amount of security for obligations is reflected in off-balance sheet account 10 “Security for the fulfillment of obligations”)	1 210 02 130	1 209 30 660
- regarding interest on the use of other people's funds	1 210 02 140	1 209 40 660