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Commercial company may enter into government contracts. The latter are orders whose purpose is to meet government needs. For example, government contracts may concern the construction of roads or work on defense structures. If a company receives such a contract, it is allocated budget funds to fulfill the order. The expenditure of these funds is subject to special control. To ensure control over the intended use of money, treasury accounts are opened.
What is a treasury account?
A treasury account is a separate personal account. To open it, you need to contact your local treasury department. The main feature of this account is that only budget funds are placed on it. Such accounts are used by recipients of payments from the budget, participants budget processes. Otherwise the score is completely normal.
It is necessary to open such an account only if the company receives budget funds under a government contract. It’s just that a commercial company does not have to have a treasury account. It is only needed under specific circumstances.
IMPORTANT! A commercial company can receive budget funds under a contract only through the treasury. KS can be opened by budgetary and non-profit institutions, commercial entities.
Why open a treasury account?
The treasury account allows you to increase the degree of control over the targeted expenditure of budget funds. The Treasury provides full audit of these aspects of the use of money:
- Compliance with contract provisions.
- Compliance with laws.
- Expediency, rational use.
The Treasury controls the expenditure of budget funds, which are provided on the following grounds:
- Government contracts worth over 100,000,000 rubles.
- Agreements on the issuance of subsidies and budget investments.
- Agreements on contributions to the authorized capital.
- Regulatory acts that indicate the right to subsidies and the procedure for issuing them.
- Government contracts drawn up with budgetary or autonomous entities worth over 100,000,000 rubles.
- Any agreements that were formalized as part of the implementation of a government contract.
- Government orders related to the defense complex.
The Treasury performs these functions:
- Checking the compliance of the volume of actually fulfilled obligations with what is stated in the documents.
- Monitoring compliance with the deadlines specified in the contract.
- Checking the actual delivery of goods.
- Correspondence of the indicated value of the product to its actual value.
Treasury support is carried out on the basis of the provisions of Government Decree No. 1552 of December 30, 2016. In that normative act it is indicated that recipients of budget funds must open an account with the treasury. It is to this account that the targeted funds will be credited. From there they will be written off.
Procedure for opening a treasury account
The procedure for opening an account is regulated by the Federal Treasury of the country. It is contained in order No. 21n dated October 17, 2016, as amended on December 28, 2017.
To open an account, you must first prepare documents. In particular, this is an application for opening an account and a card with sample signatures. If the account is opened for a separate branch of the company, then an application from the central office will also be required. This petition must include a request to open a treasury account. The document is drawn up in free form. It must be certified by the company manager and the chief accountant of the central office.
The next important document is an application to open a CC. It is drawn up according to form 05311752. The document contains this information:
- Title of the document.
- Date of preparation.
- The name of the company that needs to open an account.
- Name of other recipients.
- Federal Treasury Department.
- Request to open an account.
- Various codes related to the company: INN, KPP, OKPO.
The next step is to fill out the sample signature card. A document is drawn up in the form 05311753. What is it? The card is needed by treasury representatives. It allows you to notify employees financial institution about what the original signatures of key persons of the company look like. The document also contains an imprint of the company's seal. Government contracts usually involve working with considerable sums. Therefore, the presence of sample signatures is necessary measure precautions. The sample card must be certified by a notary.
This is the main list of documents. However, the Treasury may ask additional papers. It makes sense to collect this package of documents in advance:
- A copy of the government contract under which the treasury account is opened.
- Extract from the Unified State Register of Legal Entities on registration of a legal entity.
- A copy of the organization's charter.
- A copy of the certificate that the payer is registered with the tax authorities.
- A certificate from the Social Insurance Fund confirming payment of insurance premiums.
Treasury representatives can compare the documents submitted by the client with documents requested in various government agencies. The decision to open an account is made within 5 days. After this time, the company receives a corresponding notification.
Features of spending funds from the treasury account
So, the company opened a treasury account. What's next? It receives budget funds allocated under the government contract. However, you can’t just spend them. First, you will need to send documents confirming the target expenditure to the treasury department. For example, these could be the following papers:
- Payment order.
- Government contract.
- Other documents confirming obligations (for example, invoices).
ATTENTION! Payment documents must indicate the government contract ID.
As a rule, large sums are allocated under the contract. This is precisely the reason for such increased control, as well as special requirements to signatures. To spend funds, key people in the company put their signatures on documents. The latter must exactly correspond to the previously presented samples. The seal impression must also correspond to the sample. Illegibility is not allowed. If the signature does not correspond to the sample, the employee will ask you to put it again. If in this case a discrepancy is detected, the client is denied spending.
Funds can be spent only in those areas indicated in the contract. These could be the following sources of spending:
- Purchase of construction materials.
- Purchase of tools.
- Payment of salaries to employees.
- Hiring a construction crew and more.
Funds can only be spent for their intended purpose. For example, the following actions cannot be carried out with budget funds:
- Contribution of funds to the authorized capital.
- Acquisition of property for the needs of the company.
- Transfer of money to the contractor's bank account (with a number of exceptions).
Sometimes money can be transferred to the accounts of contractors and subcontractors. This is relevant when transferring salaries to employees, payment for work performed. Funds are transferred to subcontractors to pay for housing and communal services and purchase travel passes. You can send funds to accounts in advance. If the advance method is used, the corresponding agreement and the invoice must be presented to the treasury. Payment can also be made based on actual expenses. In this case, you need to provide the treasury with papers confirming the fact of expenses: documents on the supply of products or provision of services.
By order of the Treasury of the Russian Federation dated March 22, 2005. No. 1n “On approval of the procedure for cash services for the execution of budgets of subjects Russian Federation and local budgets by territorial bodies of the Federal Treasury" from 01/01/2006 Payment of all taxes and fees (including regional and local) administered by tax authorities will be made only to a single treasury account № 40101810800000010041 , opened by the Federal Treasury Department for Moscow in Branch 1 of the Moscow State Technical University of the Bank of Russia, BIC 044583001.
In accordance with the order of the Ministry of Finance of the Russian Federation dated December 16, 2004. No. 116n, the distribution of revenues between budgets is carried out by the federal treasury authorities based on the total amount of revenues according to the corresponding budget classification code and OKATO code.
Receipts from settlement documents that do not indicate the OKATO code municipality or a non-existent OKATO code of a municipal entity is indicated, the value of the TIN and KPP of the recipient is not indicated, or the values of the TIN and KPP of a non-existent recipient - a territorial body of the administrator of budget revenues - are included by the federal treasury authorities in the category of unknown receipts.
For any questions, please contact the tax office at the place of registration.
Federal Treasury Bodies
1. Department of the Federal Treasury for Moscow
Bank name – Branch 1 of the Moscow State Technical University of the Bank of Russia
Account number – 40101810800000010041
Bank BIC – 044583001
Number of the correspondent account or sub-account of the bank in which the account of the Federal Financial Inspectorate of Russia is opened in Moscow - no
Code of the Federal Tax Service of Russia for Moscow according to SONO - 77
2. Office of the Federal Tax Service of Russia for the Republic of Mordovia:
Name of the payment recipient: UFK for the Republic of Mordovia;
Payee account number: 40101810900000010002;
Name of the payee's bank: GRKN NB RESP. MORDOVIA BANK OF RUSSIA;
BIC: 048952001
3. Office of the Federal Tax Service of Russia for the Udmurt Republic:
Name of the payment recipient: UFK for the Udmurt Republic (UFK for UR);
Payee account number: 40101810200000010001;
Name of the payee's bank: GRKTs NB of the Udmurt Republic of the Bank of Russia, Izhevsk;
BIC: 049401001.
4. Office of the Federal Tax Service of Russia for the Penza region:
Name of the payment recipient: UFK for the Penza region;
Payee account number: 40101810300000010001;
Name of the payee's bank GRKTs GU Bank of Russia for the Penza region, Penza;
BIC: 045655001.
5. Office of the Federal Tax Service of Russia for the Vologda Region:
Name of the payment recipient: UFK for the Vologda region (Interdistrict Inspectorate of the Federal Tax Service of Russia No. 11 for the Vologda region);
Payee account number: 40101810700000010002;
Name of the payee's bank GRKTs GU Bank of Russia for the Vologda region, Vologda;
BIC: 041909001
INN: 3525022440;
Gearbox 352501001;
OKATO: 19401000000;
KBK: 182 1 08 01000 01 1000 110
The Budget Code of the Russian Federation stipulates that the writ of execution sent for execution must be accompanied by details creditor's bank account* to which the funds to be collected must be transferred.
Payment to the collector of amounts under the writ of execution in cash or by postal order, as well as payments Money budget legislation does not provide for persons who are not collectors under a judicial act.
If the claimant or the court that sent the writ of execution for execution does not provide the details of the claimant’s bank account, the Ministry of Finance of the Russian Federation is deprived of the opportunity to execute the judicial act.
If the personal account number is indicated incorrectly by the claimant (court), contains more or less characters (the personal account number must contain 20 characters), or instead of the personal account number only the plastic card number is indicated bank card, The Ministry of Finance of the Russian Federation does not have the ability to generate payment documents and execute a court decision (Example 1).
In addition, it is not possible to transfer funds to the creditor’s bank account if, under the terms of the agreement concluded between the bank and the creditor, replenishment of the bank account is prohibited.
If the creditor is unable to personally contact the bank to open a personal account, the creditor has the right to issue a power of attorney to his representative to open and manage his bank account.
For convicts serving sentences in correctional institutions of the Federal Penitentiary Service of Russia, personal accounts are opened by the institution's accounting department.
Thus, collectors have the right, instead of the bank account details of the recoverer of an individual, to submit to the Ministry of Finance of the Russian Federation the account details of the institution of the Federal Penitentiary Service of Russia, in which the collector is serving his sentence, for subsequent crediting of funds to the personal account of the collector (Example 4).
Claimants who permanently reside outside the Russian Federation and are unable to open a bank account on the territory of the Russian Federation to execute a judicial act may provide details of a bank account opened with a foreign bank in the currency of the Russian Federation (Example 2).
If it is impossible to transfer funds using the bank account details specified by the claimant and (or) the court in the writ of execution, the Ministry of Finance of the Russian Federation sends to the claimant and (or) the court a notification to clarify the details of the claimant's bank account.
If the updated bank account details of the claimant not represented to the Ministry of Finance of the Russian Federation within 30 days from the date of sending a notice to the claimant or to the court to clarify the details of the claimant’s bank account, the writ of execution is returned to the claimant without execution (clause 3.2 of article 242.1 of the Budget Code of the Russian Federation).
* Examples of writing bank account details of the claimant:
1.
An example of writing the bank account details of a claimant – an individual:
Name of recipient bank: Central Chernozemny Bank of the SB RF
BIC Bank: 042007681 (9 characters)
Bank correspondent account: 30101810600000000681 (20 characters)
Branch of the Security Council of the Russian Federation No. 9013*
Bank INN: 7707083893
Bank checkpoint: 615250001
Bank current account: 30301810855000605513 (20 characters)
Personal account of the collector: 42307810255133401027 (20 characters)
*If the claimant’s personal account is opened in a branch of the OSB of the Russian Federation, you must also indicate the branch number.
2.
An example of writing the bank account details of a claimant - an individual, opened in the currency of the Russian Federation, permanently residing outside the Russian Federation and unable to open a bank account on the territory of the Russian Federation:
Name of the recipient's bank located on the territory of the Russian Federation: Promsvyazbank LLC, Moscow
BIC Bank: 044583119 (9 characters)
Bank correspondent account: 30101810600000000119 (20 characters)
Recipient: JSC "Bank RBK"
Bank current account: 30111810800000522201 (20 characters)
Claimant: Ivanov Ivan Ivanovich
Current account of the claimant, opened in the currency of the Russian Federation: _______________________.
3.
An example of writing the bank account details of a claimant – a legal entity whose account is opened with the Bank:
Name of the claimant's organization
Taxpayer's organization tax identification number
Checkpoint of the claimant's organization
Current account of the organization (collector)
Name Recipient's (collector's) bank
BIC Bank
Correspondent account of the Bank
Bank branch or additional commercial bank office (recipient)
Bank branch current account or additional. commercial bank office
4.
An example of writing the bank account details of a claimant - a legal entity (the institution of the Federal Penitentiary Service of Russia in which the claimant individual detained/serving a sentence), the account of which is opened with the federal treasury authorities (UFK)*:
Name of the recoverer's organization / institution of the Federal Penitentiary Service of Russia
TIN of the recoverer's organization / institution of the Federal Penitentiary Service of Russia
Checkpoint of the recoverer's organization / institution of the Federal Penitentiary Service of Russia
Current account of the recoverer's organization/institution of the Federal Penitentiary Service of Russia
UFK in which the personal account of the claimant / institution of the Federal Penitentiary Service of Russia is opened
Personal account of the organization of the recoverer/institution of the Federal Penitentiary Service of Russia, opened in the UFC
BIC Bank
Correspondent account of the Bank
OKTMO
KBK
* If the claimant is an individual sends to the Ministry of Finance of the Russian Federation the details of the institution of the Federal Penitentiary Service of Russia in which the claimant is being held/serving his sentence, the number of the settlement (deposit) account of the institution for accounting for the personal funds of convicted persons is indicated. In this case, OKTMO and KBC are not indicated.
Opening an account with the treasury for a legal entity is a mandatory procedure in the Russian Federation. This norm was introduced at the end of 2015 by the country’s Ministry of Economic Development. From now on, any entity is required to have an account with the treasury, since it acts as a customer and receives subsidies from the local budget for its activities. Thus, a legal entity acts as a recipient of funds from the state, and as a result of this fact must open an account with the treasury authority.
The need to open an account with the treasury for a legal entity
A treasury account should be opened because conducting transactions through TOFK allows you to organize control over the distribution and use of budget funds, as well as control transactions performed by a legal entity. FC controls:
- Agreements on property contributions, payments to the authorized capital, if the property of a legal entity is a source of financing.
- State contracts of advanced type for the supply of services and goods (from 100 million rubles).
- Agreements on the execution of government contracts, for the allocation of investments or subsidies.
Almost all legal activity includes the conclusion of these agreements, therefore opening an account with the treasury is a necessary procedure. It is impossible to circumvent this norm of Russian legislation.
Step-by-step instructions for opening an account in the treasury
You can find out directly from the organization how to open a treasury account for a legal entity. However, you can also use the instructions provided on the Internet. This will save your own time.
To open an account with the treasury, you need to collect a package of certain documents. For a legal entity you will need an application in the KDF form 05311752, a copy of the concluded contract, as well as a certified KDF form 05311753. You will also need the originals of these same documents so that they can be verified with copies on site. An opened account for a legal entity allows the state to control the expenditure of funds within the framework of subsidies and advance payments. The FC website updates information on the list of documentation, so the most recent data can be found directly on the organization’s official resource.
Regarding the application in form 05311752 (personal account), it can be downloaded on the Internet, or you can take it and fill it out directly at the territorial treasury office. The following information is entered:
- name of the client (information about the legal entity is specified);
- name of another recipient;
- the territorial treasury authority where registration will take place;
- type of personal account.
The application also contains information about OKPO, INN, KPP, free register (for each column separately).
Application form 05311752
The form card 05311753 is filled out and charmingly notarized. The sample signature card for personal accounts will require filling out information about:
- name of the client-legal entity;
- address and telephone;
- names of the manager of funds, source of financing, administrator of incoming income;
- names of the superior controlling organization;
- body of the Federal Treasury.
You also need to fill out information about the codes in each of these fields (you can find it at the organization’s stand or independently via the Internet).
Card of sample signatures according to form 05311753 After filling out two forms, it is necessary to certify a copy of the contract, which served as the basis for opening an account with the treasury for a legal entity. Next, the documentation collection algorithm is as follows:
- certify a copy of the certificate of inclusion of the enterprise in the Unified State Register of Legal Entities;
- certify a copy of the organization’s Charter (for those financed from the budget, a Regulation on accounting is also required;
- make a certificate stating that the legal entity regularly pays taxes and is registered with the tax service (you can request the document at the Federal Tax Service Inspectorate);
- make a certificate stating that the legal entity pays for insurance regularly (you can request a certificate from the Social Insurance Fund).
After this, you need to come to the territorial office of TOFK with the collected package of documents. The Treasury is required to review your application within five working days. As a rule, problems with opening an account with the treasury by a legal entity do not arise if all the papers are completed correctly and there are all certified copies of documents.
Is it possible to issue a power of attorney to open an account for a legal entity?
The procedure for opening an account for a legal entity without personally visiting the organization is possible. The optimal solution for saving your own time may be to issue a power of attorney. A notary can represent interests. The specialist certifies copies of primary documents, the power of attorney itself, as well as two forms filled out by the client.
Features of treasury support in Russia
Funding is provided to legal entities within the limits established in each territorial district. There are also other features:
- write-off transactions are carried out no later than the 2nd working day;
- the treasury has the right to inspect a legal entity at any time in order to authorize earmarked funds;
- The account is closed at the request of the customer or upon termination of the activities of a legal entity.
Possible problems and their solutions
Often problems arise due to the fact that the legal entity has not provided everything Required documents. It is most likely to be refused if the applications are filled out incorrectly or the codes do not match. To minimize the likelihood of getting rejected, you need to learn in advance how to fill out the paperwork correctly and review samples. It is also recommended to prepare not only the main documentation, but also those papers that are included in additional list. If problems arise, you can contact the treasury again at any other time after completing or correcting the documents. The period for consideration of the request is five working days from the date of submission of documents.
