Accounting for contract security in case of violation of obligations. Kbk of contract security Payment order for payment of contract security

Letter of the Ministry of Finance of Russia dated 01.08.2016 No. 02-06-10 / 45133

Comment

As a general rule, the 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). The 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 expiration of the warranty period (letter of the Ministry of Economic Development of Russia dated December 31, 2014 No. D28i-2865).

Account 210 05 "Settlements with other debtors" (clause 235 of the Instruction, approved by No. by order of the Ministry of Finance of Russia dated 01.12.2010 No. 157n, hereinafter - Instruction No. 157n). At the same time, the accounting procedure for similar transactions in budgetary (autonomous) and state institutions is different.

Accounting in budgetary and autonomous institutions

The accounting instructions for budgetary and autonomous institutions have not been brought in line with the provisions of Instruction No. 157n: they do not contain correspondence on account 210 05. An example of the reflection in the accounting of an institution (procurement participant) of transactions with collateral amounts was given in a letter from the Ministry of Finance of Russia dated 01.07 2015 No. 02-07-07 / 38257. The letter under consideration dated 01.08.2016 No. 02-06-10 / 45133 additionally explains which budget classification codes to indicate in categories 15 - 17 of account number 210 05.

Monetary funds transferred as collateral (including as security for an application for participation in determining a supplier, contractor or performer during a tender and a closed auction for the purpose of executing a contract) are subject to return after the fulfillment of the conditions specified by legislation or the contract. Consequently, in their economic essence, the payments listed are not expenses of the institution.

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

In accordance with the explanations 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 budget (autonomous) institution are reflected in the records:

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

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

In our opinion, the use of the full CIF code for analytical accounts of account 201 00, including an article (sub-article) of the analytical group of the type of sources for financing budget deficits 510, 610 (digits 18 - 20 of the CIF code), is redundant. This procedure does not allow the correct withdrawal of 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 (brought up by the letter of the Ministry of Finance of Russia dated 03.14.2016 No. 02-07-07 / 14989) in categories 15 - 17 of the cash account number ( settlements on borrowings) (0 201 XX 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 the reflection in the accounting of cash transactions during the year, namely, to indicate in categories 1 - 17 the account number zeros. In the accounting records for the debit (credit) of the analytical accounting accounts of account 201 00, the codes 510 (610) KOSGU are indicated. In the forms of financial statements, the classification attribute of receipts (disposals) for accounts 201 00 is not required, therefore it is inappropriate to indicate it in the accounting records. This information is not essential.

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

Accounting in state institutions

According to Directives No. 65n, recipients of budgetary funds (state institutions) reflect payments for the purpose of depositing funds as security for applications during tenders and auctions for the supply of goods, works, services by expense type element 853 and article 290 of KOSGU. This procedure is due to the peculiarities of planning, financial support and authorization of expenditures of state institutions. It does not apply to budgetary and autonomous institutions.

Correspondence of accounts for reflection in the budget accounting of state institutions of transfer (return) of collateral payments, deposits, securing applications for participation in the auction are given in clause 94.1 of the Instructions, approved. by order of the Ministry of Finance of Russia dated 06.12.2010 No. 162n (hereinafter - Instruction No. 162n). Taking into account the requirements of Directives No. 65n, the accounting records will be as follows:

Debit KRB 1 210 05 560 Credit KRB 1 304 05 290 - the payment was transferred;

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

Appendix 2 to Instruction No. 162n established that when generating account number 210 05, only the budget revenue classification code (KDB) should be used. However, the range of transactions that are reflected in the accounting using account 210 05 is so wide that it is obvious that one KDB cannot be done. As we found out, budgetary and autonomous institutions should use CIF when transferring collateral in account number 210 05. State institutions, based on the requirements of Directives No. 65n, it is logical to use the code for classifying budget expenditures.

Customer accounting

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

Transactions on account 304 01 in a public institution are reflected in accordance with paragraph 106 of Instruction No. 162n, in a budget institution - paragraphs. 135, 136 Instructions, approved. by order of the Ministry of Finance of Russia dated 16.12.2010 No. 174n, in an autonomous institution - pp. 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 were received in a temporary order;

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, we recall that the letters of the Ministry of Finance of Russia are not normative legal acts and are of an informational and explanatory nature. All issues not regulated in the legislation, the institution has the right to resolve at the level of its accounting policy.

1. The customer, with the exception of the cases provided for in part 2 of this article, in the notice of procurement, procurement documentation, draft contract, invitation to participate in the determination of the supplier (contractor, performer) in a closed manner, must establish the requirement to enforce the contract, ensure warranty obligations in the case of establishing requirements for such obligations in accordance with part 4 of Article 33

2. The customer has the right to establish the requirement to ensure the performance of the contract in the notice of the procurement and (or) in the draft contract when carrying out the procurement in the cases provided for in paragraphs 3 and 3.1 of Chapter 3 (if the initial (maximum) price of the contract does not exceed five hundred thousand rubles), in clauses 2,,, 10 of part 2 of article 83, clauses 1, and 4 of part 2 of article 83.1, clauses 1, (if the legal acts provided for by this clause do not provide for the customer's obligation to establish the requirement to secure the performance of the contract), -, -,, -, , -, -,,,, - (if the contracts concluded in accordance with clauses 47 - do not provide for the payment of an advance), 52 of Part 1 of Article 93 of this Federal Law.

(see text in previous edition)

(see text in previous edition)

3. Execution of the contract, guarantee obligations may be secured by the provision of a bank guarantee issued by the bank and complying with the requirements of Article 45 of this Federal Law, or by depositing funds to an account specified by the customer, on which, in accordance with the legislation of the Russian Federation, transactions with funds received by the customer are recorded. The method of securing the execution of the contract, guarantee obligations, the term of the bank guarantee are determined in accordance with the requirements of this Federal Law by the procurement participant with whom the contract is concluded independently. In this case, the validity period of a bank guarantee must exceed the contractual period for fulfilling the obligations that must be secured by such a bank guarantee by at least one month, including if it is changed in accordance with Article 95 of this Federal Law.

(see text in previous edition)

4. The contract is concluded after the procurement participant, with whom the contract is concluded, secures the execution of the contract in accordance with this Federal Law.

5. In the event that the procurement participant with whom the contract is concluded does not provide for the execution of the contract within the time period established for the conclusion of the contract, such a participant is considered to have evaded the conclusion of the contract.

6. The amount of the security for the performance of the contract should be from five to thirty percent of the initial (maximum) contract price specified in the notice of the procurement. In the event that the initial (maximum) price of the contract exceeds fifty million rubles, the customer is obliged to establish a requirement to secure the performance of the contract in the amount of ten to thirty percent of the initial (maximum) contract price, but not less than in the amount of an advance (if the contract provides for the payment of an advance) ... In the event that the advance payment exceeds thirty percent of the initial (maximum) contract price, the amount of the security for the performance of the contract is set in the amount of the advance payment. In the event that the price offered in the application of the procurement participant, the sum of prices of units of goods, work, services are reduced by twenty-five or more percent in relation to the initial (maximum) price of the contract, the initial sum of prices of units of goods, work, services, the procurement participant, with which the contract is concluded, provides security for the execution of the contract, taking into account the provisions of Article 37 of this Federal Law. If a contract is concluded based on the results of determining suppliers (contractors, performers) in accordance with Clause 1 of Part 1 of Article 30 of this Federal Law, the amount of security for the execution of the contract provided for by this Part, including that provided subject to the provisions of Article 37 of this Federal Law, shall be established from the price, according to which, in accordance with this Federal Law, a contract is concluded, but cannot be less than the amount of the advance. The amount of security for guarantee obligations may not exceed ten percent of the initial (maximum) contract price.

(see text in previous edition)

ConsultantPlus: note.

Part 7 - 7.3 Art. 96 (as amended by the Federal Law of December 27, 2018 N 502-FZ) apply to purchases, notifications of the implementation of which are posted in the EIS or invitations to participate in which are sent after 07/01/2019. By agreement of the parties, they can apply to relations related to the execution of a contract concluded before 07/01/2019, or a contract concluded as a result of determining a supplier (contractor, performer), notifications of procurement for which are posted in the EIS or invitations to take part in procurement for sent before the specified date.

7. In the course of the execution of the contract, the supplier (contractor, performer) has the right to change the method of securing the performance of the contract and (or) provide the customer with a new security for the performance of the contract in place of the previously provided security for the performance of the contract, the amount of which may be reduced in the manner and in the cases provided for in parts 7.2 and 7.3 of this article. The supplier (contractor, performer) has the right to change the method of securing the guarantee obligations and (or) provide the customer with a new guarantee guarantee instead of the previously provided guarantee.

(see text in previous edition)

7.1. If the contract provides for separate stages of its execution and establishes the requirement to secure the performance of the contract, in the course of the execution of this contract, the amount of this security shall be reduced in the manner and in the cases provided for by parts 7.2 and 7.3 of this article.

7.2. The amount of security for the execution of the contract is reduced by the customer sending information on the fulfillment by the supplier (contractor, performer) of obligations to supply goods, perform work (its results), provide services or perform a separate stage of the contract execution and the value of fulfilled obligations for inclusion in the relevant register of contracts, provided for in Article 103 of this Federal Law. The reduction in the amount of the security for the execution of the contract is made in proportion to the value of the fulfilled obligations, the acceptance and payment of which were carried out in the manner and terms provided for by the contract. In the event that the security for the execution of the contract is carried out by providing a bank guarantee, the customer's demand for the payment of monetary amounts under this guarantee may be presented in an amount not exceeding the amount of the security for the performance of the contract, calculated by the customer based on information on the performance of the contract posted in the relevant register of contracts. In the event that security for the execution of the contract is carried out by depositing funds to the account specified by the customer, at the request of the supplier (contractor, performer), the customer shall return the customer within the time period established in accordance with Part 27 of Article 34 of this Federal Law by the contract in the amount for which reduced the amount of contract enforcement calculated by the customer based on the information on the performance of the contract posted in the relevant register of contracts.

7.3. The reduction in the amount of security for the execution of the contract provided for in parts 7 and 7.1 of this article is carried out provided that there are no unfulfilled claims by the supplier (contractor, performer) for payment of penalties (fines, penalties) presented by the customer in accordance with this Federal Law, as well as the customer's acceptance of the delivered goods, performed work (its results), the service rendered, the results of a separate stage of the contract execution in the amount of the advance paid (if the contract provides for the advance payment). Such a decrease is not allowed in cases determined by the Government of the Russian Federation in order to ensure the defense capability and security of the state, to protect the health, rights and legitimate interests of citizens of the Russian Federation.

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

We will figure out what is the enforcement of a contract under Federal Law 44, what requirements are presented by customers, what is its size and how it can be made.

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

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

Do not confuse the security of the contract under Federal Law 44 and the application. Bid surety - the amount that a bidder pays to a personal account, proclaiming its 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 contract security under Federal Law 44 is from 5 to 30% of the contract price. The final value is set by the customer independently in the notification, documentation, and the draft agreement.

It should 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. At the same time, this amount should not exceed the amount of the advance (if any).

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 surety, taking into account the requirements for anti-dumping measures.

There are several ways a winning bidder can issue a surety. Two types can be distinguished:

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

Depositing funds to the account specified by the customer.

When asked 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 it is supposed to conclude an agreement.

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

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

A state or municipal government institution acts as a bidder;

The subject of the procurement procedure is credit granting services;

The subject of the auction is the issuance of a bank guarantee, while the customer is a budgetary institution, a state or municipal unitary enterprise.

The provisions of Law No. 44 provide for the customer's right to include the condition in question in the requirements. Such cases include, for example, conducting a procurement procedure by requesting quotations, or when only small businesses, socially oriented non-profit organizations are participants in the procurement, and the draft contracts for these procurements do not provide for an advance payment, or when the draft agreement provides for a bank accompaniment.

Consider one of the important issues of depositing funds as security for the execution of the contract. Many Participants in public procurement choose a method - to deposit their own money on the Customer's deposit, rather than issuing a bank guarantee, as a more profitable option. When transferring money, problems may arise with the absence of the BCC to ensure the execution of the contract in the auction documentation.

KBK to ensure the execution of the contract, according to the letter of the Ministry of Finance

The Department of Budgetary Policy and Methodology of the Ministry of Finance of the Russian Federation (hereinafter referred to as the Department) considered an appeal on the procedure for crediting to the budgets of the budgetary system of the Russian Federation the amounts contributed by the participant in the order placement as security for the application for participation in the auction, in cases provided for by the legislation of the Russian Federation on placing orders for the supply of goods, performance of work, provision of services for state and municipal needs, as well as in the form of contract enforcement, and informs.
1. Chapter 28 of the Civil Code of the Russian Federation Further - the Civil Code), regulating the conclusion of the contract, in Articles 448, 449 provides for provisions on the deposit made by the bidders, which may be lost by the person who won the bid if he avoids signing the contract. 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 - Federal Law N 94-FZ), in contrast to the provisions of the Civil Code do not consider securing a bid for participation in a tender as a way of securing the fulfillment of an obligation arising from a government contract.
In this regard, the deduction and transfer to the customer of the amount of securing the bid for participation in the bidding paid by the procurement participant in the cases provided for by Federal Law No. 94-FZ, in the opinion of the Department, is a sanction for non-compliance by the procurement participant 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), for accounting in the budget revenues of the budgetary system of the Russian Federation 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 subsection of the budget 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. Under a state contract, like 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 N 94-FZ. At the same time, Federal Law No. 94-FZ does not contain special rules governing the legal content of the forms of securing the fulfillment of obligations, the termination of security. In this regard, the provisions on the termination of security and the creditor's powers in terms of the security provided 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 governed by the provisions of Article 334-356 of the Civil Code and the Law of the Russian Federation of 05/29/1992 N 2872-1 "On Pledge".
Based on the provisions of Article 348 of the Civil Code, foreclosure on the pledged property in order to satisfy the claims of the pledgee (creditor) may be levied in the event of non-fulfillment or improper fulfillment by 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, may establish conditions on the procedure for the sale of 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 transferred to a deposit to a notary or a bank, in addition, by virtue of Section III of the Law on Pledge, the pledged property can be transferred to the pledger.
In all these 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 in the part that does not contradict the Civil Code.
In addition, the money that is a pledge may be transferred to the budget if the pledge is not required after the expiration of a period specified by law from the date of the fulfillment of the main obligation, unless otherwise provided by the agreement.
Considering the foregoing, in the event of foreclosure on the pledged property, the foreclosure, in the opinion of the Department, qualifies as a civil sanction, and the amounts of funds are to be transferred to the budget income according to the corresponding subsection of the budget income classification code of the budget classification of the Russian Federation “1 16 90 000 00 140 “Other receipts from monetary penalties (fines) of 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 a temporary disposal of a state institution is established by the budgetary legislation of the Russian Federation.

From the content of the letter, it can be seen that the retention of the transferred funds is a sanction or a fine for violating the terms of the contract, respectively KBK for contract enforcement 000 1 16 33 000 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"