Banking support of the contract is not provided. The procedure for the implementation of banking support of contracts has been established

Rules defined banking support civil law contract, the subject of which is the supply of goods, performance of work, provision of services concluded on behalf of the Russian Federation, a constituent entity of the Russian Federation, municipality, budget institution or otherwise legal entity. The corresponding Decree of the Government of the Russian Federation of September 20, 2014 No. 963 "" was approved.

Banking support of the contract in the document means the provision by the bank on the basis of an agreement concluded with the supplier, contractor, performer, subcontractors and co-executors of monitoring of settlements carried out as part of the execution of the contract on an account opened with the specified bank, as well as the provision of other services by the bank. The results of such monitoring will be communicated to the customer.

There are two types of banking support:

• simple banking support - monitoring of settlements by the bank within the framework of the execution of the accompanied contract without charging a fee;
• extended banking support - monitoring with the provision of additional services, allowing to ensure compliance of the received goods, works, conditions of the accompanying contract, for which limit dimensions fees as a percentage of the contract price.

To the highest executive bodies of state power of the constituent entities of the Russian Federation and bodies local government when making purchases to meet regional and municipal needs, it is recommended to include in the contract a condition on simple banking support, if the initial (maximum) price of the contract is at least 1 billion rubles. (for the subject of the Russian Federation) and at least 200 million rubles. (for a municipality), and about extended banking support - with a contract price of at least 5 billion rubles.

This measure is intended to provide banks with an additional tool to reduce lending rates or the amount of payment for issued bank guarantees. In turn, the customer, receiving information from the bank when opening and maintaining accounts of the supplier and persons included in the cooperation, will have more information to accept preventive measures during the execution of the contract.

Recall that the rule on the need for banking support for contracts (Article 35 federal law dated April 5, 2013 No. 44-FZ "") came into force on July 1, 2014.

As noted in the government reference to the document, its adoption will allow the customer to ensure more effective control over the fulfillment of obligations under the contract, and will also help reduce rates on loans and bank guarantees, create legal grounds for outsourcing certain powers of the customer during the execution of the contract.

Related materials:

From this material, you will learn about the responsibility established for making a decision on the method of determining a supplier in violation of the requirements of public procurement legislation and much more.

From this material you will learn about the nuances of public procurement educational institutions and local governments and much more.

An expert answers questions from GARANT.RU portal users about the new public procurement law electronic platform"Auction Contest House" Nadezhda Romanenkova.

. From this material you will learn whether customers are required to develop a procurement regulation, how to take into account savings budget funds is it possible to use bank guarantee issued by a bank not included in the list of the Ministry of Finance of Russia, and whether it is permissible to make purchases through online stores.

. In this material, you will learn how to conclude a rental contract non-residential premises whether it is possible to create a single contract service for several institutions, whether purchases from subjects are included in the schedule natural monopolies, as well as purchases in the amount of less than 100 thousand rubles. and much more.

From the material you will learn how normative act be guided by if the request for quotations was sent in 2013, and the meeting of the quotation commission will be held in 2014, whether the director of the institution can engage in procurement, whether the local administration of the district has the right to create a commission to determine suppliers for municipal institutions, what requirements are imposed in the contract manager, who is not can be members of the procurement committee, what kind electronic signature necessary to work in a single information system purchases, as well as answers to other questions.

In connection with the entry into force of Law No. 44-FZ, many by-laws were adopted, including new rules for evaluating bids from procurement participants. What is the ultimate importance of the cost criteria for evaluation? Is it possible to develop indicators for each evaluation criterion and independently determine their weight? Is it permissible to set the maximum weight of the indicator required by the customer in the procurement documentation? Learn about this and much more from our material.
Starting from the new year, the specifics of state and municipal procurement from small businesses will change. Also, from January 1, 2014, the Government of the Russian Federation plans to establish the specifics of the procurement of natural monopolies, state corporations and state companies, not only from small, but also from medium-sized businesses.

Opinion:

In accordance with paragraph 4 of part 1 of Art. 93 of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs", the customer can make purchases from a single supplier for an amount not exceeding 100 thousand rubles. At the same time, the total annual volume of purchases that the customer has the right to make should not exceed 5% of the amount of funds provided for the implementation of all purchases ...

Vetrov Vitaly ,
Managing partner of the law firm "Vetrov and Partners"

Banking support of contracts is an additional control over the execution of the contract by the bank. To do this, the supplier opens a separate bank account, and the customer pays only to this account. The bank can simply monitor the flow of money - this is a simple banking support, or it can control the result of the delivery or performance of work - this is an extended banking support. The cases of simple and extended banking support are established by the Government of the Russian Federation, state bodies of the constituent entities of the Russian Federation and local administrations. The customer must indicate information about banking support in the notice, procurement documentation and contract. And the winner of the purchase is obliged to conclude a bank support agreement in a timely manner. Otherwise, the customer faces a fine of 3 thousand rubles, and the supplier may be paid into.

What are the requirements for banks when supporting state and municipal contracts

In order for a bank to be able to accompany contracts under Law N 44-FZ, the following conditions must be met:

• he must have a banking license, at least five years of work experience and a capital of at least 1 billion rubles;
• in relation to the bank, there should not be a requirement from the Bank of Russia to introduce measures for financial recovery;
• must be respected mandatory standards Bank of Russia for all reporting dates during the last six months.

This is indicated in paragraph 3 of Art. 74.1 of the Tax Code of the Russian Federation, clause 10 of the Rules for Banking Support of Contracts.

The list of such banks is posted on the website of the Ministry of Finance of Russia at: https://www.minfin.ru/ru/perfomance/tax_relations/policy/bankwarranty/.

The winner of the purchase or the customer himself, if, for example, the Government of the Russian Federation or a constituent entity of the Russian Federation has established this obligation for him, choose a bank only from this list (clauses 5, 10, 11, 12 of the Rules for Banking Support of Contracts).

There is an additional requirement for the bank: if treasury support is carried out simultaneously with banking support, the bank must be a user of the financial message transmission system of the Bank of Russia.

In addition, additional requirements for banks may be determined by the Government of the Russian Federation (clause 10 of the Rules for Banking Support of Contracts).

Please note: if during the execution of the contract the bank is excluded from the list of the Ministry of Finance of Russia, it is not necessary to change it. It is necessary to replace the bank only if the Government of the Russian Federation, the state body of the constituent entity of the Russian Federation or the local administration decided to terminate the support of contracts by this bank ahead of schedule. This is indicated in clause 10 of the Rules for Banking Support of Contracts.

In what cases to establish a simple banking support of contracts

The federal customer must install a simple banking support (clause "a", clause 3 of Resolution N 963):

• at the conclusion;
• when concluding a contract with a price of more than 10 billion rubles, including with a single supplier by decision of the President of the Russian Federation or the Government of the Russian Federation (if there is no contract security);
• when purchasing goods (works, services) from suppliers who fell under sanctions and were selected by the Government of the Russian Federation.

The customer of a subject of the Russian Federation or a municipal customer must establish banking support in cases that have been determined by state bodies of subjects of the Russian Federation or local administrations (clause 4 of Resolution N 963). For example, for customers Leningrad region simple banking support is required for ) from 1 billion rubles. (clause 1 of the Decree of the Government of the Leningrad Region of December 29, 2014 N 629).

When to install extended banking support

The federal customer must install extended banking support if it purchases (clause “b”, clause 3 of Resolution N 963):

• construction work on the construction and reconstruction of capital construction facilities with a single supplier in the amount of more than 10 billion rubles, but on the condition that there is no requirement to secure the contract;
• goods (works, services) under the state program of the Russian Federation in the amount of more than 15 billion rubles. At the same time, the program must have a condition on the maintenance of the contract;
• goods (works, services) by decision of the Government of the Russian Federation, which provides for treasury security of obligations;
• goods (works, services) from suppliers that are subject to sanctions and selected by the Government of the Russian Federation.

The customer of the constituent entity of the Russian Federation or the municipal one must establish extended banking support in cases that have been determined by state bodies of the constituent entities of the Russian Federation and local administrations (clause 4 of Resolution N 963).

How to set a banking support requirement

For information about simple banking support, please specify:

• in the procurement schedule.

In column 30, you must indicate "yes". When filling in in electronic format this will be the tab “Information on banking or treasury support of the contract” (clause 8, part 3, article 21 of Law N 44-FZ);

• in the notice.

In the "" block, indicate that the bank support of the contract is established;

• in the purchase documentation.

Write down that bank support of the contract is established. As a rule, this is indicated in the "Information card" section (clause 8 of article 42, part 1 of article 50, part 1 of article 54.3, part 1 of article 64 of Law N 44-FZ);

• in the draft contract.

Write down the rights and obligations of the supplier and the customer. They must be taken from clauses 6, 7 of the Rules for Banking Support of Contracts ().

For extended support, also indicate in the contract the obligations from clauses 8, 8(1), 9 of the Rules for Banking Support of Contracts.

If you do not include a condition on banking support in the documentation or draft contract, a fine of 3 thousand rubles is possible. (part 4.2 of article 7.30 of the Code of Administrative Offenses of the Russian Federation).

What to include in the contract for banking support of contracts under Law N 44-FZ

The contract of banking support is concluded by the winner of the purchase and co-executors under the contract with the bank.

Agreement on simple banking support must contain (clause 13 of the Rules for Banking Support of Contracts):

• the procedure and terms for opening a separate account for the supplier and co-executors;
• procedure and terms of crediting and debiting Money from a separate account;
• the possibility of writing off money at the request of the customer in the amount of an advance on the terms of the accompanied contract, if there is no security for it;
• the obligation of the bank to provide the customer on a monthly basis: an account statement with all transactions on the account, a report, the results of identification of the supplier and co-executor;
• cases and procedure for changing and terminating the contract;
• the obligation of the bank to send information to Federal Treasury in cases established by the Government of the Russian Federation.

In an extended support agreement of the contract, include the terms of the simple banking support agreement, as well as (clause 14 of the Rules for Banking Support of Contracts):

• the cost of bank services. The size must be calculated based on the price of the accompanying contract. If its price (clause 4 of the Rules for Banking Support of Contracts):

From 500 million to 1 billion rubles, then the cost of bank services can be no more than 1.15% of the contract price;

From 1 to 5 billion rubles. - 1.12% of the contract price;

From 5 to 10 billion rubles. - 1.09% of the contract price;

From 10 to 15 billion rubles. - 1.05% of the contract price;

From 15 billion rubles - 1% of the contract price;

• information that the customer must indicate in the payment orders, as well as the procedure and terms for checking such payment orders by the bank. These conditions must be agreed with the customer;
• the list and procedure for submitting documents confirming the basis for payment;
• the terms and procedure for checking by the bank of the submitted documents of actually delivered goods (works, services);
• the procedure and conditions for the bank's refusal to make a payment;
• the responsibility of the bank for an unlawful refusal to make a payment according to payment documents;
• the obligation of the bank, in cases established by the Government of the Russian Federation, to provide the customer and the Federal Treasury within five working days from the date of receipt of the request with a report on the results of monitoring the execution of the accompanied contract. The report is sent through the financial messaging system of the Bank of Russia.

Banking support for contracts under 44-FZ is a way to control the use of budgetary and investment funds as part of supplies for the needs of the state. The customer includes the conditions for support in the state contract.

The essence of the process is that the contractor opens a separate account with an authorized bank, the customer sends payments there, and the bank checks the contractor's payment documentation for compliance with the provisions of the contract, makes payments and transfers to the customer information about the use of funds during the execution of the contract. If it is indicated somewhere that bank support of the contract is not provided, this means that there is no need for additional financial control and the bank is not involved in the revision of settlements.

The law on the contract system stipulates simple and extended types of banking support (BSK).

Simple banking support

Simple accompanying transactions are regulated by subparagraph "a" of paragraph 3 of government decree No. 963. They consist in the fact that the bank does not control the contractor's operations, but only traces the actions on his account and transfers information about payments to the customer. The highest executive body of state power of the constituent entities of the Russian Federation is obliged to establish a condition on simple banking support in a state contract if the initial (maximum) price of the contract is from 10 billion rubles and the transaction has distinctive features:

• customer and contractor sign a contract life cycle(service contract) and the initial maximum price of the contract (NMTsK) more than 10 billion rubles;
• a deal worth more than 10 billion rubles with a specific contractor by decision of the President or the Government of the Russian Federation, but if the contractor provides the contract, it is not necessary to accompany him;
• the contract is awarded to contractors subject to foreign political and economic sanctions.

Local authorities set conditions for appointment financial control transactions. A simple BSC for the regions is assigned when the transaction amount is more than 1 billion rubles; for municipalities - over 200 million rubles.

Extended support by banks

Clause 3, Part 2, Section I of Government Decree No. 963 states that extended banking support is the monitoring of settlements plus an additional check of the supplied goods, works, services for compliance with the terms of the contract. The results of the inspection are transferred to the customer. Here are the cases in which banking support is required for a contract under 44 Federal Laws in an expanded form:

• the contract for construction work is concluded with a single contractor and the transaction amount is more than 10 billion rubles. If the contractor provides the contract, it is not necessary to accompany him;
• purchases in the amount of more than 15 billion rubles are carried out under the state program of the Russian Federation, which contains a condition for an extended BSC;
• the purchase is appointed by the government of the Russian Federation, and the terms of the state contract indicate the use of a treasury letter of credit;
• the performer is chosen by the government of the Russian Federation and is subject to the sanctions of foreign states (associations).

On the ground, government agencies require expanded financial control of public procurement, when the transaction amount is not less than 5 billion rubles. for regions and municipalities.

How to choose an accompanying bank

The customer or the winning executor chooses an authorized bank before the start of the procurement and attaches the draft agreement on the BSC to the draft state contract. In order for a bank to be able to provide a range of services when banking support is required for a 44-FZ contract, it must meet the requirements specified in paragraph 3 of Art. 74.1 tax code RF and clause 10 of the rules of banking support:

• have a license to conduct banking operations;
• term banking more than five years;
• equity at least 1 billion rubles;
• The Bank of Russia does not require the selected bank to introduce financial recovery measures;
• over the past six months, the obligatory ratios of the Bank of Russia have been observed for all reporting dates.

The Bank has the right to accompany government contracts only if it is included in a special list of the Ministry of Finance, presented on the official website of the Ministry of Finance. If the bank left the list during support, it is not necessary to change it, it will continue support until the contract is fully completed.

Additional requirements for banks

When you also need treasury support for the transaction, make sure that the selected bank is connected to the financial messaging system of the Bank of Russia. This is a prerequisite under paragraph 10 of the rules approved by government decree No. 963 dated September 20, 2014, and clarifications from the Ministry of Finance in letter No. 02-02-04/69287 dated November 27, 2015.

Here are the cases in which banking and treasury support of a contract under 44-FZ are carried out simultaneously:

• in public procurement with the NMCC from 100 million rubles;
• in the state defense order according to 275-FZ.

If you have concluded a deal under the state defense order, make sure that the selected accompanying bank:

• has a license to carry out work related to the use of information constituting a state secret;
• referred to the category of authorized banks by government order in agreement with the President of the Russian Federation - such a requirement contains 275-FZ.

How to set a banking support requirement

Indicate the need for additional financial verification of public procurement:

• in the procurement schedule - in line 30, indicate "yes". When filled out on a computer, this is the tab “Information about the banking or treasury support of the contract”;
• in the notice - in the block "Enforcement of the contract";
• in the procurement data - for example, in the "Information card" section;
• in the draft text of the treaty.

If the purchase falls under the BSC cases, and you do not include a condition about it in the documentation, punishment will follow for both parties:

• for the customer - a fine of 3000 rubles. (part 4.2 of article 7.30 of the Code of Administrative Offenses of the Russian Federation);
• for the contractor - adding information about him to the list of irresponsible suppliers, which in practice will prevent him from participating in the next purchases under 44-FZ.

How to draw up a banking support agreement

The contract with the bank is concluded by the supplier. The content of the contract is determined by clauses 13 and 14 of the rules for banking support of contracts, which are applied when banking support for the contract is mandatory. In the simple BSC agreement, include the following mandatory conditions:

• the procedure and terms for opening a separate account for the supplier and co-executors;
• rights and obligations of the parties;
• the procedure and terms for the transfer of funds;
• the right of the customer to demand that the advance payment be written off if there is no security for the performance of the contract;
• the obligation of the bank to report to the customer on the use of funds, regulations for execution;
• the procedure for changing and terminating the contract;
• the obligation of the bank to transfer information on banking operations to the Federal Treasury in cases established by the government;
• order and deadlines.

Add to the extended BSC agreement:

• the cost of bank services (depends on the amount of public procurement, ranges from 1% to 1.15%);
• a list of documents required to be checked for compliance with the terms of the contract;
• content of payment documentation;
• the right of the bank to check payment documentation - the verification procedure is agreed with the customer;
• the obligation of the supplier to provide documents - the basis for payment;
• the right of the bank to check such documents and refuse to make a payment;
• the obligation of the bank to consider within five days the contractor's requests for the execution of the payment and disagreement with the refusal;
• bank liability for deviation payment transaction;
• the obligation of the bank to notify the customer about the results of the verification of the actual performance of the contract in cases established by the government; procedure and deadlines for submitting reports.

Ask questions, and we will supplement the article with answers and explanations!

State contracts. Special accounts opened in the Treasury - what is it? How to open? We are subcontractors - we will supply materials for a contractor with a government contract

Answer

What is contract banking support, when it is mandatory, and when it is not, what types of contract support exist, read about it in our material.

Concept and types

Banking support of contracts under 44-FZ is the conduct by an authorized bank of verification of payments made and bringing to the attention of the state customer the results of such monitoring, which allows the customer to control the fulfillment of the terms of the state contract. Banking support of the contract is not provided what does this mean? This means that an authorized bank is not involved in monitoring settlements.

The implementation of banking support for the contract is regulated by Decree of the Government of the Russian Federation of September 20, 2014 No. 963. The Decree on the implementation of banking support for contracts does not apply to:

• civil law contracts drawn up by the Russian Federation, its subject, municipality, budgetary institution, other legal entity in accordance with Parts 1, 4, 5 of Art. 15 44-FZ;
• contracts drawn up within the framework of the state defense order;
• contracts drawn up outside the framework of the state defense order, information about which is a state secret.

Banking support of the state defense order is carried out in accordance with the rules of Chapter 3.1 of the Law "On State Defense Order" dated December 29, 2012 No. 275-FZ.

Within the framework of Decree No. 963, 2 types of banking support are distinguished:

• simple (basic);
• extended.

Read more about these types in our material below.

Simple (basic) banking support for a government contract

It consists in monitoring the calculations made as part of the execution of the contract. It is free of charge and mandatory in the following cases:

• Issuance of a government contract of the life cycle, when the supplier conducts a full range of work, from project development to its full implementation. At the same time, the price of the state contract exceeds 10 billion rubles;
• Registration of a state contract with a single supplier on the basis of acts issued under paragraph 2 of part 1 of Art. 93 44-FZ, when the price is more than 10 billion ₽, banking support is established by such an act, the obligation of the state customer to establish enforcement of such a contract is not established;
• Registration of a state contract, when such a contract, its subject or supplier are determined by the Government of the Russian Federation, when the supplier is subject to restrictive measures introduced by other countries or their associations.

The minimum size of the initial price of a state contract, taking into account which the authorities of the constituent entities of the Russian Federation and municipalities determine the cases of banking support, is equal to:

• 1 billion ₽ for regions;
• 200 million ₽ for municipalities.

Extended banking support

Provides for the provision banking services, which allow to ensure compliance of the supplied works, goods, services with the terms of the state contract. It will apply when:

• execution of a state construction contract with a single supplier, determined by an act of the Government or the President, when the cost of work exceeds 10 billion rubles and the act does not establish the obligation of the state customer to establish contract enforcement;
• execution of a state contract, the price of which is more than 15 billion ₽ and the state program of the Russian Federation stipulates the obligation to attract an authorized bank;
• the executed state contract, determined by the Government of the Russian Federation, provides for treasury support;
• the contract being drawn up, its subject or the supplier are determined by the Government of the Russian Federation, when the supplier is subject to restrictive measures established by other countries.

Extended support paid, maximum size cannot exceed:

• 1.15% at the price of the state contract 500 million - 1 billion ₽;
• 1.12% at a price of 1 - 5 billion rubles;
• 1.09% at a price of 5 - 10 billion rubles;
• 1.05% at a price of 10-15 billion rubles;
• 1% at a price of more than 15 billion rubles.

Is it possible to indicate in a contract with extended banking support what the contractor is not entitled to spend the advance payment on?

Yes, the customer has the right to prescribe such a requirement in the contract. With extended support, the bank controls how the contractor spends the advance. The customer determines the cases in which the bank agrees with the customer on the refusal to pay the counterparty. This is stated in subparagraph "d" of paragraph 8 of the Rules from the Government Decree of 09/20/2014 No. 963.

Find out more in the article "