The powers of the prosecutor's office to check the state defense order. How the go-defense order is controlled. Below is a list of the main SDO regulatory documents with comments

In 2016, the company entered into a state defense order agreement. In 2018, the prosecutor's office requests the constituent and primary documents. Does the prosecutor's office have the authority to fine the company on this issue?

Question: In 2016, our company entered into a state defense order agreement. In 2018, the prosecutor's office requests constituent documents, primary and accounting policies of the enterprise in order to maintain separate accounting for tax purposes within 3 working days. Does the prosecutor's office have the authority to fine the company on this issue? Is there a time frame in the legislation established for the provision of documents to commercial persons to the prosecutor's office?

Answer: Yes there is. The requirements of the prosecutor arising from his powers are subject to unconditional execution in set time(Article 6 of the Federal Law "On the Prosecutor's Office", hereinafter referred to as the Law)

Justification

Federal Law of 17.01.1992 No. 2202-1
About the prosecutor's office Russian Federation

Article 6. Obligation to fulfill the requirements of the prosecutor 230

1. Requirements of the prosecutor arising from his powers, listed in,,, and this Federal Law, are subject to unconditional execution within the prescribed period.

2. Statistical and other information, documents (including electronic documents signed with an electronic signature in accordance with the legislation of the Russian Federation), certificates and other materials or their copies necessary for the implementation of the functions assigned to the prosecutor's office are submitted at the request of the prosecutor free of charge within five working days from the date of receipt of the prosecutor's request to the head or other authorized representative of the body (organizations), and in the course of inspections of the implementation of laws - within two working days from the date of the request of the prosecutor. Longer terms may be set in the request of the prosecutor.
In the event that the inspected body (organization), within the period established in accordance with the first sentence of the first paragraph of this paragraph for the submission of the requested statistical and other information, documents and materials or their copies, notifies the prosecutor in writing stating the objective reasons for the impossibility of submitting the specified information, documents, materials or their copies within the established time limit, the prosecutor decides to establish a new deadline for their submission.

2.1. If there is a threat of harm to the life or health of citizens, property of individuals or legal entities, state or municipal property, environment, state security, if there is emergencies of natural and man-made nature, the necessary information, documents and materials or their copies are submitted within 24 hours from the moment of receipt of the prosecutor's request.

3. Failure to comply with the requirements of the prosecutor arising from his powers, as well as evasion from appearing upon his summons shall entail liability established by law.

Article 21. Subject of supervision

1. The subject of supervision is: compliance with the Constitution of the Russian Federation and the implementation of laws in force in the territory of the Russian Federation by federal executive bodies, the Investigative Committee of the Russian Federation, representative (legislative) and executive bodies of state power of the constituent entities of the Russian Federation, bodies local government, military command and control bodies, control bodies, their officials, subjects of public control over ensuring human rights in places of detention and assistance to persons in places of forced detention, as well as by governing bodies and heads of commercial and non-commercial organizations; 1conformity with the laws of legal acts, issued by the bodies and officials specified in this paragraph.

Article 22. Powers of the prosecutor

1. The prosecutor, when exercising the functions assigned to him, has the right: upon presentation of his official certificate, to freely enter the territory and premises of the bodies specified in paragraph 1, to have access to their documents and materials, to check the execution of laws in connection with information about the facts received by the prosecution bodies violations of the law; require the heads and other officials of these bodies to submit required documents and materials or their copies, statistical and other information within the time frame and procedure established by Clauses 2, 2.1, 2.3, 2.4, 2.5 of Article 6 of this Federal Law; allocation of specialists to clarify the issues that have arisen; conducting inspections on materials and appeals received by the prosecutor's office, audits of the activities of organizations under their control or subordinate to them; 1 summon officials and citizens for explanations about violations of laws.

2. The prosecutor or his deputy, on the grounds established by law, initiates proceedings on an administrative offense, requires the involvement of persons who have violated the law, to other liability established by law, warns about the inadmissibility of violating the law.

3. The prosecutor or his deputy, in case of establishing the fact of violation of the law by the bodies and officials specified in paragraph 1 of Article 21 of this Federal Law: 35 releases by his resolution persons unlawfully subjected to administrative detention on the basis of decisions of non-judicial bodies; protests legal acts contrary to the law, applies to a court or an arbitration court demanding that such acts be declared invalid;

introduces a presentation on the elimination of violations of the law.

4. Officials of the bodies specified in Clause 1 of Article 21 of this Federal Law shall be obliged to start fulfilling the requirements of the prosecutor or his deputy to conduct inspections and audits immediately.

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see

In Novosibirsk, a former military representative of the Russian Ministry of Defense in JSC Scientific Research Institute is suspected of abuse. electronic devices"(NIIEP) - one of the leading developers of control systems for various types of weapons, including high-precision missile and torpedo weapons. According to the prosecutor's office, he signed documents with inflated prices for products, as a result of which contracts for the state defense order increased by almost 200 million rubles. The management of the research institute declares that the delivery of products was carried out at prices agreed with the customer, and the case against the military representative was inspired by his regional authorities.

A criminal case has been opened in Novosibirsk against the former military representative of the Ministry of Defense at NIIEP. He is suspected of abuse of power with the infliction of grave consequences (part 3 of article 285 of the Criminal Code of the Russian Federation), according to the Chief Military Prosecutor's Office.

NIIEP (part of the Tekhmash concern of the Rostec state corporation) was established in 1950 by the decree of the Council of Ministers of the USSR. The company is a developer of on-board computing devices, on-board electronics and control systems for different types military equipment and a wide class of ammunition, including precision missile and torpedo weapons. The Institute took part in the development of over fifty products, including the Tochka-U and Iskander-M missile systems, the Grad-M, Smerch and Tornado multiple launch rocket systems.

The basis for the initiation of the case was the results of the examination by the prosecutor's office of the execution of the state defense order. As stated in the conclusions of the supervisory agency, the military representative of NIIEP, whose name the prosecutor's office does not disclose, signed the documentation allegedly with inflated prices for products, which led to a rise in the cost of government contracts by 190 million rubles. All information about government contracts is strictly classified. It is known that the former military representative is at large. The press service of the Main Military Investigative Directorate of the TFR could not promptly respond to Kommersant's request.

According to the deputy general director for development of NIIEP Valery Edvabnik, the delivery of products to the customer was carried out at agreed prices. “Our former military representative is suspected of having, as it were, unreasonably signed an inflated price for our products, they are trying to accuse him of corruption ties. So, we need to understand one point - what is the corruption connection and what was its benefit. For example, I don’t see any benefits of it, ”Mr. Edvabnik told Kommersant, noting that the origins of the criminal case should be sought in the long-term conflict between the military representative and his regional bosses, with whom he clearly could not work well. “The head of the regional department of the administration of military missions has been gnawing our military representative for the third year already - he sends endless commissions, tries to declare him incomplete official compliance. It didn't work out in any way. Now I have decided to act by Jesuit methods, ”said Valeriy Edvabnik. According to the top manager, what is happening negatively affects the work of NIIEP, which can lead to the disruption of the state defense order.

Recall that in 2016 a similar case was initiated against the military representative at the Novosibirsk JSC "Katod", which specializes in the production of electro-optical converters for night vision devices. According to the investigation, he included the cost of information, legal, audit and consulting services in the cost of the products purchased by the Ministry of Defense from the JSC, which led to an increase in the costs of the military department by about 114 million rubles. The investigation into this case is nearing completion.

Konstantin Voronov

The 275-FZ "On State Defense Order" dated December 29, 2012 includes provisions that establish the basic concepts and requirements for the implementation of state control in the area of SDO. Chapter 5.1, which regulates the supervision of the state defense order, was introduced on June 29, 2015 by means of Federal Law 159.

The norms of this chapter regulate:

the functionality of the body responsible for control in the field of state defense orders;
his powers;
procedures for providing information to the supervisory authority;
conducting verification activities, the rights of controllers, procedures for checking documents, requirements for attracting additional documentation, drawing up protocols and recording the results of inspections;
responsibilities of the supervisory authority.

Key software functions state control and supervision in the field of state defense orders from 01.01.2015 is carried out by the Federal Antimonopoly Service (clause 16 of article 3 275-FZ). FAS carries out activities for the control and supervision of the state defense order, covering all stages from planning to placing orders and executing contracts. After the conclusion of the contract, control by the FAS is no longer carried out, since the body no longer has the authority to issue prescriptions. However, upon termination of the contract, the customer and the contractor can be brought to administrative responsibility.

According to the FAS Regulation (clause 5.3.1.1), the service controls:

the procedure for setting prices for products of the state defense order;
compliance with the requirements and provisions of the current legislation in the field of state defense order by contracting organizations, prime contractors and executors.

When carrying out control measures, the FAS is guided by the norms of legislation in the field of state defense orders, procurement activities, as well as state regulation of prices and tariffs. Self control is exercised through the outside scheduled inspections according to laws 44-ФЗ, 135-ФЗ ("On protection of competition") and 275-ФЗ.

Supervision is carried out both from the side of procurement procedures (44-FZ, 135-FZ), and directly on the specifics of the state defense order (44-FZ and 275-FZ).

Innovations in SDO control issues

From 01/01/2018, new rules for supervision in the field of state defense orders began to operate, detailed in the updated chapter 5.1 of the Federal Law No. 275. They establish:

the practice of conducting control activities;
bringing to administrative responsibility for violations committed in the state defense order;
the introduction of measures of criminal responsibility for crimes in the field of state defense orders, the application of a new procedure for initiating and considering criminal cases (FZ-469 of December 29, 2017);
application of the RNP register for performers who refused to conclude a contract (PP RF No. 1585 of December 19, 2017);
designation of approaches of regulatory authorities to verification of intended use Money;
strengthening of banking and treasury control (RF Resolution No. 1680 dated December 28, 2017);
a description of the grounds for conducting verification activities;
increasing the powers of the FAS to check the unjustified overstatement of prices for products of the state defense order.

RF PP No. 1680 approves new rules for treasury support, which fully controls mutual settlements under government contracts concluded for SDO products. Now the treasury support is subject to settlements under contracts in the amount of 100,000 rubles and more, including under contracts concluded within the framework of the execution of such government contracts.

From 01.01.2018, the use of budgetary funds will be carried out in the context of the integration of treasury and banking support. The targeted use of budget funds will be complemented by the mandatory control of state contracts that are being executed for the entire depth of cooperation. Now FC and TOFK have the right to supervise information on the amount of financing, IKZ, payment schedules, protocols for determining suppliers and contract terms.

On January 1, the updated regulations of the FAS also came into effect. With the adoption of this provision, the basic principles of state regulation of pricing in the area of state defense order have changed. Now the tasks of increasing the efficiency and productivity of the production process are supplemented by a system of incentives to reduce the level of costs for both public and private organizations.

From 01/01/2018, a program was introduced to preserve the savings at the institution, formed due to the measures taken to reduce costs and optimize the production process. Also prioritized for application market prices for products sold on the market. Developed and implemented long-term rules on the formation of prices for products of the state defense order and the application of uniform principles for the formation of prices for all links of production cooperation was established.

The new control rules are aimed at ensuring the stability of the system of state regulation of pricing in the area of SDO and improving the development of production development plans by organizations for the long term.

Petersburg administration(FAS) vigorously finishes defense enterprises. The goal of the FAS is to return to the federal budget up to 10% of the amount of the state defense order.

For the purchase of weapons in In 2016, about 2 trillion rubles were allocated. The head of the Federal Antimonopoly Service has promised to save up to 200 billion rubles this year to the Prime Minister of the Russian Federation.

Now all territorial divisions FAS are trying to fulfill the promise of the head of their department. V central office The FAS expects that the St. Petersburg Antimonopoly Service, which oversees the defense industry in the North-West Federal District, will make a significant contribution to the common cause. If only from the St. Petersburg defense enterprises to collect fines and illegally obtained income (from overpricing) in the amount of 10% of the turnover, you get 30 billion rubles.

Since the beginning of 2016, St. Petersburg has conducted six inspections and considered 35 complaints. As a result, 39 officials were brought to administrative responsibility and fined - so far by 1.3 million rubles.

"The amount of fines is growing rapidly,- says Oleg Zaika, deputy head of the department - head of the department for control of the state defense order of the St. Petersburg OFAS. - We have several cases in our work, in which there is reason to believe that prices are overstated by 30%. As a result of considering these cases, we hope to issue instructions for returning tens of millions of rubles to the budget. "The state defense order is financed from the federal budget, and if the fines are received there, then we can say that the state is saving on the state defense order, the specialist explains.

We are few, but we are in the FAS

Until January 1, 2015, he controlled the execution of military orders. But it was abolished and most of the powers were transferred to the FAS Russia: control over the placement, execution of the state defense order, and the use of budgetary allocations.

Administrative cases in production St. Petersburg OFAS is several times more than they were considered by Rosoboronzakaz, notes Oleg Zaika. "We assess the compliance of products, components, their nomenclature and production time terms of reference and the terms of the contract. In practice, this boils down to the fact that we strictly control the timing of the execution of the state defense order and initiate a large number of administrative cases. Employees of the prosecutor's office also help us in this, ”the expert says.

In the area of responsibility of the St. Petersburg The OFAS covers defense enterprises of 11 regions of the North-West - 170 leading contractors of the defense order and several hundred allied enterprises. Their activities are supervised by six people from the St. Petersburg department of control of the state defense order.

How to avoid punishment

Most often regulatory authorities identify late execution of contracts. For failure to meet the deadline, an official is fined 30-50 thousand rubles, and for a repeated violation within a year, the director is threatened with disqualification.

Defense executives have learned to evade responsibility, they say in the OFAS. Since the spring of this year, contracts have been increasingly signed not by directors, but by their deputies, who, a week or two before the signing of the contract, are responsible for the execution of the state defense order under this contract.

Then, when the deadlines are missed, fines are received by the deputy. In extreme cases, he can be disqualified, and general manager will remain.

Many more complaints about non-compliance with the national procurement regime. Now, according to a certain nomenclature, only Russian-made goods can be purchased.

Thus, the Komi Administration has placed an application for the supply of spare parts for the supply of telephone exchanges throughout the constituent entity of the Federation. The customer demanded to supply only Russian products. Nine companies entered the auction. Six promised to supply products from different countries, but not Russian. Moreover, one of them reasonably stated that such spare parts are not produced in Russia. Three more participants agreed to supply Russian spare parts.

The participant who proved that in RF such spare parts are not produced, filed a complaint. To this, the customer quite reasonably stated that the country is large, it is impossible to know all the manufacturers, and there is no reason not to trust other auction participants. “We recognized the complaint as unfounded, as there was hope that somewhere in Russia we were still able to organize the production of the necessary spare parts,” says Oleg Zaika. But later, the OFAS conducted an unscheduled audit of the execution of this contract. “We got an examination, and it turned out that the delivered goods were Chinese. They recognized the improper fulfillment of the terms of the contract and obliged the supplier to return the money to the customer, and then entered this company into the register of unscrupulous suppliers,” sums up Oleg Zaika.

What kickbacks

Representatives of the defense enterprises in unison declare that problems with the timing of the execution of the state defense order are encountered almost at every step. And they are mainly caused by the application of the new law on the state defense order, which violated the established cooperation ties.

The one who builds tugs and boats for the military has already been fined by the Federal Antimonopoly Service for failure to comply with the deadlines and did not officially comment on anything. But a source close to the enterprise in the Association of Shipbuilders and Shiprepairers of Russia said that the latest legislative initiatives create many difficulties. "The law on the state defense order is correct, but it is not directly applicable. It contains more than 10 references to the decrees of the Russian government. And the government issues resolutions that contradict the law. All these mistakes must be corrected," the expert says.

Mikhail Sayenko, General Director of JSC NPO adds that there are very few applications for tenders, and after the cancellation of advance payments, those wishing to participate in the auction will become even less. “In the last tender in which we participated, our application was the only one for the first time. And all because the winner will not receive an advance, "the expert says. Some consider this practice justified." Sometimes the winner receives an advance, but does not do the job, it goes bankrupt, "says Yekaterina Ilyina, senior lawyer at A2 law firm.

That's what the defense industry has to do to form a pool of suppliers again, take loans, which leads to delays and fines. Some enterprises are trying with the help of the FAS to oblige suppliers to conclude contracts. But only a monopolist can force the FAS to conclude a contract, and if the supplier works for competitive market, then you cannot force it.

Overpricing suspects on the state defense order, the OFAS does not name, so that they do not have time to think over countermeasures. It can be assumed that most often this situation arises when the price has to include the amount of remuneration to persons distributing the state defense order. But industrialists deny this. "What are the kickbacks now ?! Nobody thinks about this now. The nuts are so tight that it is impossible to buy at government expense not only a good gift for a partner, to buy soap - and that is a problem," one of the industrialists exclaims.

The main problem today is not the Federal Antimonopoly Service, but the state defense order financing system. Think about it: the company has money in the bank that will be transferred to it for the execution of the order, but the company cannot receive it for the performance of work, but must take out a loan. Someone has to reimburse the cost of servicing the loan. Who can do it? Customer only. As a result, products become more expensive. In addition, banks simply do not lend. For example, the plant has an annual revenue of 4 billion rubles, and in order to fulfill the contract, it needs to take 1 billion on credit. But the bank has not given him this money for the third month already.

Did your customer offer to open a special bank account or personal account in the treasury? He offered to work according to the scheme: delivery of products from existing stocks without advance payment, then reimbursement of previously incurred expenses from a special account to a current account.
For some reason, in this case, everyone is asking one single question: how to open a special account? As in a joke about students who, when asked: - How much time do you need to learn Chinese? answer: - And when to take?
In fact, the question must be posed differently. And not even: - How to continue to work with a special account ?, but: - How to work with a state defense order (hereinafter - SDO)?

If you become an executor of a state defense order, you are obliged to work within the framework of Law 275 FZ of December 29, 2012, "On the State Defense Order". And this means that you need to inform your suppliers that contracts are concluded in order to fulfill the state defense order (there must be a GCI, special requirements for the content of the contract), monitor the targeted spending of funds, do not overstate the price, keep separate records, etc. Separate accounting of SDO differs significantly from accounting and tax accounting (other requirements for the composition of costs, accounting policies, primary documents etc.).

Not all costs recognized in tax and accounting records can be included in the price of products supplied under the SDO. The procedure for determining costs under contracts concluded after April 29, 2019 is determined by the Order of the Ministry of Industry and Trade of 02/08/2019. N 334, according to previously concluded contracts - by Order of 23.08.2006 N 200.

Organizations implementing the state defense order provide a REPORT ON THE PERFORMANCE OF THE STATE CONTRACT (Order of the Ministry of Defense of the Russian Federation of October 8, 2018 No. 554). Download the report form .

Below is a list of the main SDO regulatory documents with comments.

STC APB. Support for state and state defense order:

If the customer is the Ministry of Defense, the executors of the state defense order (regardless of the level of cooperation) are obliged to open separate accounts in an authorized bank to make settlements. The rest of the GOZ contracts are accompanied by the Federal Treasury (TOFK). First, we will look at how to work with an authorized bank, then with TOFK.

Banking support of state defense order.

First of all, the authorized bank controls the purpose of the payment, the list of permitted, prohibited operations, the presence of the GCI. The bank may suspend operations if funds are debited to transfer profits, wages, payment of taxes and fees in excess of the standards.

For an authorized bank, it is important that absolute values are prescribed in the contract: the price of the contract, the amount of profit under the contract, which should have a clear fixed value, and not a percentage or an amount depending on some conditions, the amount of the actual backlog.

Each performer is entitled to a limit in three millions rubles per month (lead performer five million rubles per month), renewable from the first day of each calendar month, providing for the debiting of funds from a special account (separate account, OBS) to other bank accounts for purposes not prohibited by the regime of use of the OBS, including for the supplied goods. For example, paying for hotels, air tickets, licenses, bank guarantee fees, etc.

In principle, if the amount of the contract is not large, you can become an SDO supplier without opening a special account. Sometimes you may not even know about it. BUT! Even if the contract does not contain mandatory indications that it is being carried out within the framework of the state defense order, the supplier can be recognized as a participant in legal relations in the field of state defense order and punished for the lack of separate accounting, non-earmarked expenses, etc. FAS proceeds from the purpose for which the contract is being fulfilled.

Let's return to the issue of the supply of products within the SDO from existing stocks.

At first... Before signing the contract, you reserve an account with an authorized bank (based on the customer's letter), and provide the details to your customer.

Secondly. The contract must necessarily contain the possibility of transferring funds in order to reimburse those incurred at the expense of own funds(with the exception of funds in separate accounts) expenses for the formation of a stock of products, raw materials, materials, semi-finished products, components, in accordance with clause e1, article 8.3 of Law 275 FZ dated December 29, 2012, "On State Defense Order". The contract must contain a clause on the amount of compensation in absolute terms ( specific amount, VAT allocated). Additional agreement the bank will not accept.

Thirdly. You can transfer funds from a special account to a regular current account only after the full execution of the contract. To do this, you must submit to the bank:
- a contract with all annexes and additions (an extract from a contract containing a state secret), which contains a condition for compensation;
- the act of transfer and acceptance of goods;
- payment orders confirming the actual expenses of the contractor at the expense of his own funds;
- other documents (consignment notes, account statements, acts of reconciliation of settlements, etc.). The list depends on the bank.
It may be required transmittal letter, the text of which contains information that the submitted relevant documents to order No. ____ dated __________ confirm the payment made by the contractor for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order as part of the execution of contract No. ______ of ______________ ...
IMPORTANT! Reimbursable costs must be incurred prior to awarding the contract.

Fourth. In the payment order for debiting funds from the OBS, you must specify the required details:
- IGC;
- OBS of the beneficiary, with the exception of permitted transactions to other accounts of the beneficiaries;
- other information: operation code, purpose of payment, name of goods, works, services, numbers and dates of contracts, trade documents;
- in the case of transferring funds to another bank account, it is better to indicate the type (or clause of the Law) of the corresponding permitted operation;
- if the amount of the payment order is less than the amount of the justifying document, then the purpose of the payment must indicate "Partial payment ..."

ATTENTION! Problems with reimbursement of costs and transfer of profits may arise if your customer paid for part of the contract for a state defense order from his bank account (bypassing a separate account). In this case, the authorized bank will consider that your contract not fully executed.

Full fulfillment by the parties of their obligations under the contract includes acceptance of the delivered goods, work performed, services rendered and payment by the customer for the delivered goods, work performed, services rendered(letter from the Ministry of Economic Development of Russia dated August 19, 2016 No. D28i-2196).

What to do if there is no funds on the special account, but you need to pay urgently? The customer can first replenish the special account with his own funds, then return the money to his current account. Operations allowed:
a) return of funds credited to a separate account due to an error of the payer or the credit institution;
b) return of the contractor's own funds to the bank account from which the indicated funds were received, in an amount not exceeding the previously credited one.

Fifth. A special (separate) account can be closed either after the full execution of the State contract and receipt of a corresponding notification from the bank, or in connection with a transfer to another authorized bank. Notifications on the execution of government contracts are received by the authorized bank from the Department financial monitoring GOZ of the Ministry of Defense of the Russian Federation. To close the Separate Account, after receiving the appropriate notification, you must submit an application to the bank to terminate the SDO banking support agreement and close a separate account indicating the details for transferring the balance of funds.

Ask a specialist: what to do so that the money does not "get stuck" in the special account.
: +7 911 006 72 37 : [email protected] site

STC APB. Support for state and state defense order: answers to complex questions, contract documents, forms, reports and calculations, actions during verification, recommendations for separate accounting in 1C: Accounting, etc.

Treasury support for state defense order.

The main documents regulating treasury support of the state defense order in 2020 are the Resolution of December 25, 2019 N 1819, Order of the Ministry of Finance of the Russian Federation of December 10, 2019 No. 220n.

These documents determine which contracts fall under treasury support, what mandatory conditions must be spelled out in the contract, the list of permitted and prohibited transactions, the procedure for authorizing expenses, etc.

Separate accounting of SDOs with treasury support differs from similar accounting with bank support and is regulated by the Order of the Ministry of Finance of the Russian Federation of December 25, 2019. No. 255n. But in essence, the approach and requirements for separate accounting are the same. Unlike a bank, the Treasury has the right not only to monitor, but also to conduct independent checks on the correctness of separate accounting and spending of SDO funds.

Treasury support can act in the form of treasury collateral for obligations. The difference between regular support and security for obligations is the same as between a payment order and a letter of credit. Treasury security only confirms the obligation of the state customer to pay for the work, goods, and services delivered to him.

Treasury support does not include such an option as the right to a limit of three million rubles per month, which provides for the withdrawal of funds from other bank accounts. From a personal account, you can transfer to a regular current account of the supplier under an agreement concluded for the amount of 300 thousand rubles or less.

In the case of delivery of SDO products from available stocks with treasury escort, in the contract with the customer (performer of the previous level), it is necessary to provide for the possibility of reimbursement of the costs incurred.

It is clear that in such a specific area as the state defense order, one has to be careful, like a sapper in a minefield. It is especially important to know the intricacies of working with SDOs at the stage of concluding a contract.
At first, there are key phrases that need to be entered into the contract with the customer.
Secondly, there are nuances that should be discussed with suppliers prior to paperwork. Thirdly, there is an algorithm for working with SDOs, including the calculation of prices, profits, separate accounting, preparation of primary and reporting documentation, etc. This is a lot of work. And it's better to immediately know exactly where and how to apply your efforts, so as not to redo it in the future.

It's easier to catch a rare Pokemon than to collect together all the regulatory documents required to fulfill the GOZ. The details are even more difficult to understand. Chat with a living person and find out all the incomprehensible questions. Save your time, nerves and money.

STC APB. Support of state defense order.

We work from 8:00 to 19:00 Moscow time.
You can request a contract by e-mail [email protected] site
Ask a question by phone. +7 911 006 72 37 , or Contacts

Full list of legislative acts of responsibility of SDO executors

Violation	Sanctions
Action (inaction) that lead or may lead to an unjustified overpricing of products under the state defense order.	A fine from 300 thousand to 1 million rubles (Article 14.55.2 of the Administrative Code of the Russian Federation).
Inclusion in the cost of production (sale) of products under the state defense order of costs not related to its production (sale).	A fine in double the amount of costs unreasonably included in the cost of production (sale) of products under the state defense order (Article 14.55.2 of the Administrative Code of the Russian Federation).
Gross violation of the requirement to maintain separate accounting (distortion of the amounts of expenses by at least 10%)	A fine from 500 thousand to 1 million rubles (Article 15.37.2 of the Administrative Code of the Russian Federation).
Abuse of authority in the implementation of the state defense order, which entailed grave consequences.	Deprivation of liberty for a term of five to ten years (Article 201.1 of the Criminal Code of the Russian Federation).

June 17, 2019. According to the Deputy Head of the FAS Russia Daniil Fesyuk, in terms of control over the state defense order, the FAS is in the general trend of switching to a risk-oriented approach, reducing the overall pressure, transition to reaction only to urgent problems and questions... Moreover, FAS Russia came up with a proposal to raise the minimum margin of profitability, taking into account the key refinancing rate of the Central Bank, that is, add the size of the key rate to the lower limit.

It is difficult to understand the specifics of the state defense order without knowing the terminology of the state defense order. You put one meaning into the concept, but in reality it turns out to be completely different.

In 2020, a completely non-trivial situation with separate accounting has taken shape.
At first, separate accounting in the state order (SDO) differs from the accounting of the state order (not SDO).
Secondly, there are differences in the separate accounting of funds received on the basis of government contracts with banking and treasury support.
Thirdly, separate accounting in the state order and the state defense order differs significantly from the accounting and tax accounting (a different composition of costs, the procedure for distributing overhead costs, financial result).

The costs of SDO products must be justified.

Entrepreneurs participating in the state defense order first try, no matter what, to get a large order, and then start thinking about how to achieve perfection and come to an error-free, fault-tolerant and skin-saving result. It is clear that the crisis is universal and difficult for everyone. The time has come for a decrease in specialization and division of labor, a conscious increase in risks. It is necessary to completely break the management matrix. How to create “pressure” on employees who even real work manage to show a virtual result, and thus increase the company's income. ...

Basic documents defining the procedure for working with the state defense order.

Normative document	Fragment of document text	A comment
	6) determines in contracts concluded with other contractors, the obligatory condition on the implementation of settlements under such contracts using for each contract a separate account opened in an authorized bank chosen by the head contractor; 7) uses only separate accounts for settlements under contracts opened in an authorized bank to other performers with whom the performer has contracts, if the performers have banking support agreements concluded with the authorized bank; 8) at the request of the state customer, the financial monitoring body, the main contractor, another contractor, the bank ... ... within five working days from the date of receipt of the specified request, information about each contractor involved by him for the execution of the contract (full name of the contractor, his address (place location), telephone numbers of the head, taxpayer identification number, code of the reason for registration with the tax authority) and other information, the provision of which is provided for by this Federal law; 11) provides the main contractor with information about each case of concluding a contract with other contractors within the framework of cooperation;	Executor: 1. Himself carries out settlements using a special account. 2. Obligates its counterparties to carry out settlements from a special account; 3. Provides upon request the phone numbers of the manager, the taxpayer identification number, the code of the reason for registering with the tax authority) and other information about its suppliers. 4. Enters into contracts with its suppliers a condition that contracts are concluded, executed in order to fulfill the state defense order.
275 FZ of 12/29/12. "Federal Law on the State Defense Order"	Article 8.2. The main responsibilities of the performer: 16) keeps separate records the results of financial and economic activities for each government contract; 17) provides, upon the request of the prime contractor, information on the costs of executed contracts;	The executors of the state defense order must first of all confirm the very fact of the existence of separate accounting.
275 FZ of 12/29/12. "Federal Law on the State Defense Order"	Clause 3.1 of Article 7.1, the performer has the right: Include, in agreement with the main contractor, the contractor, in the contract a condition on compensation (compensation) after the execution of the contract within the contract price, incurred by the contractor at his own expense for the formation of a stock of products, raw materials, materials, semi-finished products, components necessary for the fulfillment of the state defense order , subject to confirmation by the contractor of the validity of the actual costs associated with the formation of such a stock;	It is necessary to keep separate records and correctly draw up documents justifying the presence of a stock.
44 ФЗ dated 04/05/2013. "O contract system in the field of procurement "	Clause 10 of Article 99 The control body in the field of the state defense order exercises control ... in relation to: 1) compliance with the requirements for the justification and validity of purchases; 2) rationing in the field of procurement; 3) determination and justification of the initial (maximum) price of the contract, the price of the contract concluded with a single supplier (contractor, performer), the initial price of a unit of goods, work, services, the initial amount of prices for units of goods, work, services; 4) the application by the customer of measures of responsibility and the commission of other actions in case of violation by the supplier (contractor, performer) of the terms of the contract; 5) the conformity of the delivered goods, the work performed (its result) or the service provided; 6) the timeliness, completeness and reliability of the reflection in the accounting documents of the delivered goods, the work performed (its result) or the service rendered; 7) the conformity of the use of the supplied goods, the work performed (its result) or the service rendered to the objectives of the procurement.	Audits in the field of procurement of state defense order.
Decree of the Government of the Russian Federation of December 2, 2017 N 1465	Regulation on government regulation prices for products supplied under the state defense order. 9. The price for the products specified in clause 6 of these Regulations is determined using one of the following methods: method of analyzing market indicators; comparable price method; costly method. If the method of analysis of market indicators and the method of comparable price are not applicable to determine the price of products and have not been previously formed base price, the product price is determined by the cost method. If the base price for the product was previously formed, the price for the product for the next year and the planning period is determined using: method of indexing the base price; method of indexing by item of expenditure.	Installs: 1. Goals and principles of state regulation of prices for SDO products; 2. Methods for determining prices for products supplied under the state defense order; 3. The procedure and conditions for the application of types of prices for SDO products; 4. The procedure for determining the profitability (profit) of products supplied under the state defense order.
NEW! Order of the FAS Russia of August 26, 2019 No. 1138/19	On the approval of the forms of documents provided for by the Regulation on state regulation of prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation of December 2, 2017 No. 1465	New forms of forecast price
Order of the FAS Russia of 31.01.2018 No. 116/18	On approval of the forms of documents provided for by the Regulation on state regulation of prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation of December 2, 2017 N 1465	Forecast price forms in effect until 26.10.2019
Order of the Ministry of Industry and Trade of Russia of 08.02.2019 No. 334	On the approval of the procedure for determining the composition of costs included in the price of products supplied under the state defense order.	The list of costs accepted in the SDO, the procedure for the distribution of overhead costs.
Order of the Ministry of Defense of the Russian Federation of August 31, 2015 No. 501	The procedure for compiling, approving and submitting to an authorized bank a list of foreign contractors involved in the supply of products under the state defense order and included in the cooperation of the lead contractor for the supply of products under the state defense order within the framework of the accompanied transaction.	The procedure for working with foreign suppliers under the state defense order.
Resolution of the Government of the Russian Federation of January 14, 2017 No. 9	1. To establish a ban on the admission of goods originating from foreign states (with the exception of goods according to the list according to the appendix and goods originating from the member states of the Eurasian Economic Union), works (services) performed (provided) by foreign persons (with the exception of persons of states - members of the Eurasian Economic Union), for the purpose of purchasing goods, works (services) for the needs of the country's defense and state security, except for cases when the production of such goods, the performance of work and the provision of services on the territory of the Eurasian Economic Union are absent.	The order of prohibitions and restrictions on the use of imported goods has been changed.
Decree of the Government of the Russian Federation of December 26, 2013 No. № 1275	12. The state contract establishes its price, the type of price, as well as the conditions and procedure for its formation (calculation), advance payment of work and the implementation of mutual settlements. The price of a state contract, concluded based on the results of competitive methods of determining the prime contractor or with a single prime contractor, is formed in accordance with the federal laws "On the state defense order" and "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" ...	The document defines the approximate terms of a state contract for a state defense order.
Decree of the Government of the Russian Federation of December 25, 2014 No. № 1482	1. Requirements, in the event of the establishment of which the state the customer has the right not to establish a requirement to ensure the execution of a state contract are: the presence on the right of ownership or otherwise legal basis production facilities and technological equipment for the execution of a government contract; financial stability and solvency; availability of specialists with professional education corresponding qualification requirements concluded with a participant in the placement of a state defense order employment contracts required in accordance with the procurement documentation.	The document defines the requirements for the participants in the placement of the state defense order and their availability of appropriate capacities, technological equipment, personnel and financial resources.
Order of the Ministry of Economic Development of Russia dated 01.06.2018 N 276	On approval of the Procedure for the application of price indices and deflator indices by type economic activity..... for products supplied under the state defense order	How to apply price indices.
Order of the Federal Tariff Service of Russia dated 02.08.2012 N 134	On approval of the List of cost items, the value of which is subject to indexation, for the production of goods (works, services) supplied under the state defense order	List of cost items, the value of which is subject to indexation.
Resolution of the Government of the Russian Federation of January 19, 1998 N 47	Rules for maintaining separate accounting of the results of financial and economic activities by organizations carrying out state orders at the expense of the federal budget.	Separate accounting rules.
Resolution of the Government of the Russian Federation of December 19, 2017 No. № 1585	On the approval of the Rules for the formation and maintenance of the register of legal entities brought to administrative responsibility for refusing or evading a contract, for which the conclusion of such a contract is mandatory in accordance with the Federal Law "On State Defense Order".	FAS draws up a list of legal entities that have violated their obligations under the state defense order.
Decree of the President of the Russian Federation of November 30, 1995 No. № 1203	On approval of the List of information classified as state secret
Resolution of the Government of the Russian Federation of February 28, 2019 No. N 223	On the peculiarities of conducting closed electronic procedures and the procedure for accreditation at specialized electronic platforms	List of customers carrying out closed procurement
Order of the Ministry of Industry and Trade of 13.02. 2017 Nov. № 401	On approval of the Procedure for confirming by the contractor the validity of the actual costs associated with the formation of the stock required for the manufacture of products with a long technological production cycle in order to fulfill the state defense order.	A form has been established for the summary calculation of the stock amount.
Resolution of the Government of the Russian Federation of 01.02.2018 No. 93	2. To establish the frequency of scheduled inspections by the Federal Antimonopoly Service of the main contractors for the supply of products under the state defense order and the contractors involved in the supply of products under the state defense order, unless otherwise established by federal laws: no more than 1 time in 3 years for prime contractors whose activities are classified as medium risk; no more than once every 5 years for prime performers whose activities are classified as a moderate risk category; no more than once every 10 years for prime performers, performers whose activities are classified as a low risk category.	Criteria - closed information that is not subject to publication in open sources.
Resolution of the Government of the Russian Federation of 11.08.1995, No. 804	8. Military missions are responsible for: participation in the preparation and approval of contracts for the supply of military products ... ..; checking the quality and completeness of the received military products, their compliance with the requirements technical documentation, as well as concluded government contracts (contracts); acceptance of military products within the time frames stipulated by government contracts (contracts), issuance of certificates for accepted products to organizations; ........ issuance of conclusions on the price of military products, including forecast ones.	Regulations on military representations of the Ministry of Defense of the Russian Federation
Order of the Ministry of Defense of the Russian Federation of 08.10.2018, No. 554.	1. Organizations performing SDO, in which military representative offices of the Ministry of Defense of the Russian Federation (military acceptance) have been established, submit a report on a monthly basis no later than the 10th day of the calendar month following the reporting one. 2. Other organizations submit a report at the request of the Ministry of Defense.	The procedure and terms for the provision of the Report on the execution of the state contract
Order of the Ministry of Defense of the Russian Federation of November 19, 2018 No. 670.	On the determination of the composition and format of the submission by the head executors, the executors (organizations carrying out the state defense order, in which the military affairs of the Ministry of Defense of the Russian Federation were created), the information contained in the report on the execution of the state contract, the contract provided for by the Rules for the management of organizations carrying out the state defense order, the separate accounting of financial results -economic activities, approved by the decree of the Government of the Russian Federation of January 19, 1998 No. 47	Format for submitting the Report on the execution of a government contract
NEW! Order of the Ministry of Defense of the Russian Federation of November 21, 2019 No. 686.	On amending clause 2 of the procedure and terms for the submission by organizations carrying out a state defense order, in which military representative offices of the Ministry of Defense of the Russian Federation, a report on the execution of a state contract, a contract stipulated by the Rules for the management of organizations carrying out a state defense order, separate accounting of the results of financial economic activities, approved by the Government of the Russian Federation of January 19, 1998 N 47, as well as the procedure for requesting this report from other organizations ...	The deadline for submitting a report from the 10th day has been replaced by the 25th day
Order of the FAS Russia of 23.03.2018 No. 362/18.	On approval of the procedure for considering information on the facts of increase by suppliers (performers, contractors) of prices for raw materials, materials and components, work, services necessary for the implementation of the state defense order, in order to detect signs of violation of antimonopoly legislation	Criteria for overpricing SDO products
Order of the FAS Russia of June 17, 2019 N 772/19.	On approval of the form for submitting information to the antimonopoly authority on the fact of an increase by the supplier (contractor, performer) of prices for raw materials, materials, components, work, services required to fulfill the state defense order	Information form
Decree of the Government of the Russian Federation of 11.10.2012 No. 1036	On the specifics of assessing the conformity of defense products (works, services) supplied under the state defense order, design processes (including surveys), production, construction, installation, adjustment, operation, storage, transportation, sale, disposal and disposal of the specified products	Definitions are given life cycle, production, design, etc. GOZ products
Order of the Ministry of Defense of the Russian Federation and the Federal Treasury of 11.08.2015 No. 475 / 13n.	On approval of the procedure for forming the identifier of the state contract under the state defense order	government contract identifier (GCI)
Order of the Ministry of Industry and Trade of the Russian Federation of April 21, 2017 No. 1270	On approval of the Procedure for classifying products as products with a long technological cycle of production and the Procedure for issuing a document confirming the duration production cycle manufacture of products	Rules for issuing a document confirming the duration of the production cycle.
Resolution of the Government of the Russian Federation of July 29, 2013 N 639	On the approval of the Rules for the establishment of mandatory supply quotas (state booking) of the most important types of material and technical resources and the formation of their list and volume for the fulfillment of the state defense order	Quotas in cases of non-placement of state. by customers on the orders held at the auction.
Resolution of the Government of the Russian Federation of July 18, 2019 N 932	Implementation of procurement under the state defense order in terms of orders for the creation, modernization, supply, repair, service maintenance and disposal of weapons, military and special equipment. Additional requirement: the leader, members of the collegial executive body, the person acting as the sole executive body, the chief accountant of a legal entity - a participant in the purchase of a criminal record under Articles 201.1, 238, 285, 285.4 and 286 of the Criminal Code of the Russian Federation.	Limited Procurement, Two-Stage Tenders, Closed Restricted Tenders, Closed Two-Stage Tenders or Auctions
Ordinance of the Central Bank of the Russian Federation of July 15, 2015 N 3729-U	2. An authorized bank has the right to suspend an operation on a separate account if it meets at least one of the following criteria: write-off of funds ... for the payment of taxes and fees, customs payments, insurance premiums ... in total exceeding 50 percent from the contract price; write-off of funds ... on account of the transfer of profits ... in an amount exceeding 20 per cent from the contract price;	Suspended Operations Criteria.
Ordinance of the Central Bank of the Russian Federation dated November 22, 2016 No. 4210-U	When the executor transfers funds aimed at reimbursing the expenses for the formation of the stock, the bank controls: - not exceeding the amount; - payment by the executor of expenses for the formation of the stock; - full fulfillment by the customer of contractual obligations; - conformity of the amount of the goods acceptance certificate.	Peculiarities of monitoring settlements under the state defense order.
Instruction of the Central Bank of the Russian Federation of July 15, 2015 N 3733-U	On the procedure for submitting information by an authorized bank to the unified information system of the state defense order	From 01.03.2019, one separate invoice for payment under this contract.
Letter of the FAS Russia dated February 14, 2019 No. AK / 11005-PR / 19	On the conclusion of state contracts (contracts) for the supply of products in order to fulfill the state defense order, taking into account the norms of the Regulation on state regulation of prices for products supplied under the state defense order, approved by the Government of the Russian Federation dated 02.12.2017 No. 1465	The terms of the contracts are at an indicative and cost-reimbursement price.

Responsibility of the executor of the state defense order.

Normative document	Fragment of document text
	Article 14.49. Violation mandatory requirements in respect of defense products (work performed, services rendered) ... ... shall entail the imposition of an administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from seven hundred thousand to one million rubles.
RF Code of Administrative Offenses	Article 14.55. Violation of the terms of a state contract for a state defense order or the terms of an agreement concluded for the purpose of fulfilling a state defense order 2.1 Violation official the lead contractor for the term and procedure for payment for goods (works, services) supplied (performed, rendered) under the state defense order, including failure to fulfill the obligation to ensure advance payments - shall entail the imposition of an administrative fine on officials in the amount of from fifty thousand to one hundred thousand rubles ... 3. A gross violation of the terms of a state contract for a state defense order committed by a person specified in parts 1, 2 or 2.1 of this article - entails the disqualification of an official for a period of up to three years.
RF Code of Administrative Offenses	Article 14.55.2. Actions (inaction) of the main contractor, contractor that lead or may lead to an unjustified overstatement of the price of products under a state defense order, non-performance or improper performance of a state contract under a state defense order 1.Completion by the head performer, performer of actions (inaction) prohibited by the legislation of the Russian Federation in the field of the state defense order, if such actions (inaction) lead or may lead to unreasonable overpricing for products under a state defense order, non-fulfillment or improper fulfillment of a state contract .... - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to one million rubles. 2.Inclusion by the head performer, performer in the cost of production (sale) of products under the state defense order of costs not related to its production (sale ... ... - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; on legal entities - in double the amount the amount of costs included in the cost of products under the state defense order and not related to the production of such products.
RF Code of Administrative Offenses	Article 15.14. Inappropriate use of budget funds Inappropriate use of budgetary funds, expressed in the direction of funds from the budget of the budgetary system of the Russian Federation and payment of monetary obligations for purposes that do not fully or partially correspond to the goals determined by the law (decision) on the budget…. for purposes that do not correspond to the purposes determined by the contract (agreement) or other document that is the legal basis for the provision of these funds, if such an action does not contain a criminal offense, - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles, or disqualification for a period of one to three years; for legal entities - from 5 to 25 percent of the amount of funds received from the budget of the budgetary system of the Russian Federation, used for other purposes.
RF Code of Administrative Offenses	Article 15.37. Violation of the requirement to maintain separate accounting of the results of financial and economic activities. 1. Failure by the head executor, the executor for the state defense order, of the requirement to maintain separate accounting of the results of financial and economic activities - entails the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles. 2.Gross violation of the rules for maintaining separate accounting of the results of financial and economic activities by the head executor, the executor for the state defense order - entails the imposition of an administrative fine on officials in the amount of fifty thousand to one hundred thousand rubles or disqualification for a period of up to three years; for legal entities - from five hundred thousand to one million rubles. Note. A gross violation of the rules for maintaining separate accounting of the results of financial and economic activities is understood as a distortion of the aggregate amounts of expenses incurred by at least 10 percent.
RF Code of Administrative Offenses	Article 19.4.2. Obstruction of the implementation of legal activities of an official of the federal executive body exercising control and supervision functions in the field of state defense orders, or officials of its territorial bodies ... shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles. Article 19.5. Failure to comply in time with a legal order (decree, submission, decision) of the body (official) exercising state supervision (control), municipal control…. - shall entail the imposition of an administrative fine on officials in the amount of fifty thousand rubles; for legal entities - five hundred thousand rubles.
RF Code of Administrative Offenses	Article 19.7.2. Failure to submit information and documents or submission of knowingly inaccurate information and documents to the body authorized to exercise control in the procurement of goods, works, services to meet state and municipal needs, in federal body the executive power exercising the functions of control and supervision in the sphere of the state defense order, the body of internal state (municipal) financial control ... - entails the imposition of an administrative fine on officials in the amount of fifteen thousand rubles; for legal entities - from one hundred thousand to five hundred thousand rubles.
NEW! RF Code of Administrative Offenses	Article 7.29. Making a decision to place a state defense order with sole supplier(contractor, executor) in the event that the determination of the supplier (contractor, executor) in accordance with the legislation of the Russian Federation on the contractual system in the field of procurement should be carried out through a tender or auction, - entails the imposition of an administrative fine on officials in the amount of one hundred thousand rubles.
RF Code of Administrative Offenses	Article 7.29.1. Violation of the procedure for determining the initial (maximum) price of a state contract for a state defense order or the price of a state contract when placing a state defense order ... entails the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles. Article 7.29.2. Refusal or evasion of a supplier of Russian weapons and military equipment that do not have Russian counterparts, the only supplier (performer, contractor), ... from the conclusion of a state contract for a state defense order ... - entails the imposition of an administrative fine on officials in the amount of thirty thousand to fifty thousand rubles; for legal entities - from three hundred thousand to one million rubles.
RF Code of Administrative Offenses	Article 7.29.3. Violation of the legislation of the Russian Federation on the contractual system in the field of procurement during planning 2. Failure to comply with the procedure or form of justification of the initial (maximum) contract price, justification of the procurement object (except for the description of the procurement object) - entails the imposition of an administrative fine on officials in the amount of ten thousand rubles.
NEW! RF Code of Administrative Offenses	Article 7.32. Violation of the procedure for concluding, changing the contract 4. Changing the terms of the contract, including an increase in the prices of goods, works, services, if the possibility of changing the terms of the contract is not provided for by the legislation of the Russian Federation on the contractual system in the field of procurement, with the exception of cases provided for in part 4.1 of this article, - entails the imposition of an administrative fine on officials in the amount of twenty thousand rubles; for legal entities - two hundred thousand rubles. 4.1. Changes in the conditions of a state contract under a state defense order, including an increase in the prices of goods, works, services, if the possibility of changing the conditions of a state contract is not provided for by the legislation of the Russian Federation on the contractual system in the field of procurement, - entails the imposition of an administrative fine on officials in the amount of fifty thousand rubles; for legal entities - five hundred thousand rubles. 5. The actions provided for in parts 4 and 4.1 of this article, if such actions entailed additional spending of funds of the corresponding budgets of the budgetary system of the Russian Federation or a decrease in the number of supplied goods, the volume of work performed, services provided to meet state and municipal needs, - shall entail the imposition of an administrative fine on officials, legal entities in the amount of two times the additionally spent funds of the corresponding budgets of the budgetary system of the Russian Federation or the prices of goods, works, services, the amount, the volume of which has been reduced and which were the subject of an administrative offense.
RF Code of Administrative Offenses	Article 7.32.1. Violation of the term and procedure for payment for goods (works, services) for state needs by state defense order Violation by an official of a state customer of the term and procedure for payment for goods (works, services) for state needs under a state defense order, including failure to fulfill the obligation to provide advance payments provided for by a state contract, shall entail the imposition of an administrative fine in the amount of thirty thousand to fifty thousand rubles.
Criminal Code of the Russian Federation	Article 285.1. Inappropriate spending of budget funds 1. Expenditure of budget funds by an official of the recipient of budget funds for purposes that do not meet the conditions for their receipt, .... committed on a large scale, - shall be punishable by a fine in the amount of one hundred thousand to three hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to two years, or by forced labor for a term of up to two years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or arrest for up to six months, or imprisonment for up to two years, with or without the deprivation of the right to hold certain positions or engage in certain activities for up to three years. 2. The same act committed: a) by a group of persons by prior agreement; b) on an especially large scale, - shall be punishable by a fine in the amount of two hundred thousand to five hundred thousand rubles, or in the amount of the wage or salary, or any other income of the convicted person for a period of one to three years, or by forced labor for a term of up to five years, with deprivation of the right to hold specified positions or engage in specified activities for a term of up to or without three years, or imprisonment for up to five years with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years. Note. A large amount is recognized as an amount exceeding 1,500,000 rubles, and especially large size - 7,500,000 thousand rubles.
Criminal Code of the Russian Federation	Article 201.1. Abuse of powers in the implementation of the state defense order 1. Use by the person performing management functions in a commercial or other organization, their powers contrary to the legitimate interests of this organization and in order to derive benefits and advantages for themselves or others, if this act entailed causing significant harm to the interests of society or the state protected by law when fulfilling a state defense order, - 2. The same act:
Criminal Code of the Russian Federation	Article 285.4. Abuse official powers when fulfilling the state defense order 1. The use by an official of his official powers contrary to the interests of the service, if this act was committed out of selfish or other personal interest and entailed a significant violation of the interests of society or the state protected by law when fulfilling a state defense order, - shall be punishable by a fine in the amount of one million to three million rubles, or in the amount of the wage or salary or any other income of the convicted person for a period of one to three years, with deprivation of the right to hold certain positions or engage in certain activities for a term of up to ten years, or imprisonment for a term of four up to eight years with a fine in the amount of five hundred thousand to one million rubles or in the amount of the convict's salary or other income for a period of three to four years, with the deprivation of the right to hold certain positions or engage in certain activities for up to three years. 2. The same act: a) committed by an organized group; b) entailed grave consequences, - is punished with imprisonment for a term of five to ten years with the deprivation of the right to hold certain positions or engage in certain activities for up to five years.