We work with a budget institution. Part 2
If you are working or just going to work with a budget institution ... then in order to be aware of events, it is better to start from the previous article. And if you have already read it or are simply confident in your abilities, then today in the menu:
- how the customer is going to spend money (44-, 223- and other terrible abbreviations);
- again open data;
- once again about promises and their absence;
- LLC is not always what you think about;
- what causes inattention;
- and other.
Still interesting? Then I ask for cat.
In the previous article, we:
If any of the above was a revelation to you, then perhaps it still makes sense to read the previous article .
Last time we tried to find out where the customer’s money was and where he was going to spend it. Came the question "How?".
The obligation or the right of the customer to spend money in a certain way often depends on the source of financing. In most cases, what comes from the budget, the customer is obliged to spend in accordance with federal law of April 5, 2013 N 44-FZ "On the contractual system in the field of procurement of goods, works, services to ensure state and municipal needs." To read it in its entirety (if you are not a fan of understanding everything thoroughly or it is not related to your professional interests) there is no sense. If, however, such a desire is present, use reference-legal systems or the Internet (for example, the text of the law is available here in the public domain base.garant.ru/70353464 ). The name is long (although there are longer), so it is usually shortened to 44- - so will we.
In some cases (they are specified in parts 1 to 3 of Article 15 of the 44-FZ), a budgetary institution may make purchases in a simpler way - on the basis of the federal law of July 18, 2011 N 223-FZ "On procurement of goods, works, services by certain types legal entities ”(we will further call it 223-FZ). Basically, customers use the 223-FZ to make purchases from the extrabudget, but they can use it as an executor under the contract (i.e., the institution itself is a performer for someone, and part of the work is dumped on you), or by spending grants.
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Remember the boundary conditions? We add one more thing: the customer works only on 44-.
In order to purchase something (whether it is a product, work or service), the customer must, in order to make it easier, determine the winner among all the procurement participants available (the official term from Article 3 of 44-). In terms of 44-FZ, this process is called “determining the supplier (contractor, performer)”. The ways of this definition are competitive (auction, tender, request for proposals, request for quotations — for more details, see article 24 44-) or noncompetitive (purchase from a single supplier). We, as follows from the boundary conditions, are considering exactly non-competitive procurement.
There are several reasons for purchasing from a single supplier (for those interested - the whole part 1 of article 93 44-), but in practice, most often we will need clause 4 and clause 5 of part 1 of article 93 44-.
In accordance with clause 4, the customer has the right to make purchases without bidding for an amount not exceeding 100 thousand rubles.
All customers have this right.
Some customers also have access to purchases for an amount not exceeding 400 thousand rubles. (Clause 5 of Part 1 of Article 93).
What can be useful knowledge of these marginal amounts? For example, if you are going to conclude a contract for an amount greater than 400 thousand rubles, this is an occasion to think: “Will the contract really be concluded?” And ask the customer for clarification: what is the basis of Part 1 of Article 93 44- he is going to use. If you are promised a contract for an amount in excess of 100 thousand rubles, and the customer does not apply to institutions that are allowed to purchase under item 5 - this is also a reason to think and ask for clarification.
By the way, about the marginal amounts: you can often meet the contract price of 99999.99 rubles, 399999.99 or something like that. Probably, they do it just in case - you never know what. In fact, the law uses the words “not exceeding four hundred thousand rubles” and “not exceeding one hundred thousand rubles”. 100 thousand rubles exceeds 100 thousand rubles? Not. And 400 thousand rubles. more than 400 thousand rubles.? Not again. Therefore, it is possible to conclude an agreement for 100 thousand rubles and 400 thousand rubles. - without taking kopecks.
And why do we say “contract” if the system is contractual (by the name of the law), and the “contract” is used according to the text of the law? The name does not play any role - you can use the one you like.
There is an official website of the Unified Information System (EIS) in the field of procurement, located at: zakupki.gov.ru/epz/main/public/home.html
If you click on the link and choose in the menu “Procurement Planning - Procurement Schedules (44-) and Procurement Plans (223-)”, then we will get to the section on… correctly - Procurement Schedules and Procurement Plans.
What is the Procurement Schedule (more often we will call it simply - Schedule, and sometimes quite familiarly - GH)? This is a document that contains certain information about planned purchases. Placing the schedule in the ENI is mandatory for the customer.
Let's start with the customer with the TIN 5514008737, whose PCD plan turned out to be the most informative (in the previous article we considered it the second).
We get the sample:
Do not be afraid of a large number of plans, graphs: in fact, he is alone, just contains four main positions. The fact is that the persons responsible for the site consider it more convenient when a search by schedules provides not one single link to the entire desired schedule, but individual links to all the main purchases contained in it.
The “Details” link will lead us to the “General Information” section, which contains some basic information about the customer and the schedule itself.
And the tab “Positions of the Plan-schedule” tells about those positions that we have already seen in the search results (in the amount of four pieces).
We are interested in procurement in accordance with paragraphs. 4.5, therefore, we select “Final positions - Procurement in accordance with p.4,5,23,26,33,42,44 part 1 of art. 93 44- - View ”(customer purchases that are not related to the items specified in this section are located on the“ Plan of the Schedule Positions ”tab mentioned above).
For purchases not exceeding 100 thousand rubles. look at the section “Goods, works or services for an amount not exceeding one hundred thousand rubles” (for 400 thousand rubles - section with the corresponding name):
How so - just two lines? Yes, just two lines. Not much. No, and in this case, after conducting a comparative analysis of the PCD plan and the Plan-schedule (including the section “Positions of the Schedule-Plan”), it is possible to establish with some degree of certainty what goes where, but it is time consuming, difficult to describe in the article and impractical from the point of view of the usefulness of the result obtained in this way.
Let's look at the customer’s schedule with the TIN 8617013974, whose PCD plan was very uninformative (in the last article we considered it first).
Having done the above manipulations, we get:
Already better. We are interested in the "Type of expenses" and "Amount by code" columns. What it is? The column “Type of expenditure” contains articles of KOSGU that are already familiar to us (who has forgotten or did not read about them - the information is in the previous article). In fact, the type of expenses is not KOSGU, but more on that later. I remind you that we are planning to carry out software development - therefore, we are interested in the lines with article 226 of KOSGU.
There are several such lines (namely, four): with sums of 2.38, 1.25, 27.23749 and 297.48941 thousand rubles. respectively. It looks like something of them in the amount that the customer promises? If yes, this is good, and if not, not very. They differ from each other in the columns “Section (subsection)” and “Target article”. Remember the PFD plan that we found uninformative? This is one of the reasons: in terms of PCD, in theory, there should be no less financial information than in the Schedule. And here is the opposite.
A couple more examples:
Customer with TIN 5207013446 (for a change, this is a public institution):
Here, in the column “Type of expenditure”, KOSGU articles are again indicated, and the level of detail hints that each row is a separate purchase: many identical rows differing only in amount. For example, lines 1, 4, 5, 7, 8, 10, 12 contain the article we are looking for KOSGU 226 and differ from each other only in the sum - all the other fields are the same. Lines 2, 6, 11 also contain KOSGU 226 and differ from the previous group only in the column “Target article”. And in general: not according to our article of KOSGU there are only lines 3 (KOSGU 225) and 9 (KOSGU 340) - such an interesting schedule.
Customer with TIN 2343015493 (this is again a budget institution):
In the column "Type of expenditure" articles KOSGU anymore, but the degree of detail again hints that each line is a separate article KOSGU or even purchase.
Why is everyone so different? From 01/01/2016, the new requirements for information, which the Schedule should contain, and the GHG, which we considered first, were compiled just in accordance with these requirements. For example, in the Plan-schedule of the same customer for 2015, there is a complete breakdown by articles of KOGU (KOSGU 226 provides for 496.6 thousand rubles):
And the second schedule? Here the customer tried to squeeze the Schedule into the new form, which was made in accordance with the old requirements: then the purchases had to be detailed for each article of KOSGU, the field for which was the last in the list. That is why in the field “Type of expenses” (which is the last one now) we met the articles of KOSGU - the customer acted by analogy.
The third and fourth Graphics Plans are also hybrids from old and new forms and requirements.
And if we consider that from 2016 there was a transition to the new structure of the CSC, then the sheer variety of surprises does not cause absolutely.
A logical question: why then do we need to know about the Graphics Plans in general and about hybrids in particular? Indeed, in the Plan-schedule, made for the new requirements, nothing can be understood at all.
Thus, it is too early to discard the Schedule: you can get a very “scanty” modern version, and one of the many hybrids that has this or that degree of detail.
Why is the presence of money on the article of KOSGU (if we see it in the Plan-chart) not 100% confirmation? For the same reasons as in terms of PCD: not enough detail. One line of the Plan-schedule (even taking into account the breakdown of the article KOSGU because of the additional columns "Section (subsection)" and "Target article") can be provided for several purchases, and we cannot make the unequivocal conclusion that these figures are precisely our (potential) revenues.
And if the schedule is detailed to the procurement level, does it contain our article to the KOSGU and the amount is the same? Thisfantasy is also not an absolute guarantee - after all, a different purchase (even if the probability is very small) may have the same article of KOSGU and the same amount.
Why are we all doing this?
If the PFD plan is a promise of money (we talked about this in the first article), then the Schedule is the promise of making a purchase. And any promise ... is correct: it can be canceled (the purchase will not take place in principle) or changed (the date of the purchase, terms for concluding or executing the contract, the subject of the purchase, etc.) will change.
How are the PCB plan and Schedule related? The PFD plan is primary - first it provides for money for certain items of expenditure, and then it is determined with the method of expenditure (the method of procurement).
PFD plan is signed by the customer and approved by the founder. The schedule is approved by the customer independently. Yes, at the local level there may be some sort of coordination procedure, obliging the customer to undertake some additional gestures (and this, by the way, can lead to a significant loss of time), but the customer signs the Schedule with his electronic signature on the ENI website.
In addition, in most cases, financial and procurement activities of customers are tied to a variety of automated data exchange systems (ACC, budget process information systems, budget process support systems — there are quite a few varieties and call them differently, so let them be promoted simply by systems). This may be one large system, or several smaller systems (planning, finance, budgeting, government order, etc.) that interact with each other in a certain way. And in these systems there are electronic incarnations of the PCD plan and the Plan-schedule - below we speak about them.
In order to be approved (or even published - in some regions the publication of the Schedule is also carried out from any system) in its electronic form, the Schedule should ideally go through a check with the PCD plan (with its electronic form) , obtain the approval of the founder, the main manager of budgetary funds, the financial body, the body responsible for the procurement (names conditional and depending on the specific structure of this list someone can be excluded or, on the contrary, added). And the absence of a Plan-schedule on the site may mean that it has not passed this multistage monitoring system.
Why did not pass? There may be many reasons, both related to your purchase and unrelated. And if the Schedule is published, but contains errors, then it may be necessary to make changes, which may take a couple of minutes somewhere to be agreed upon, and stretch out indefinitely somewhere. In the previous article it was mentioned that making changes and agreeing on the PCD plan may not be a quick deal at all - a similar situation with the Schedule. And to coordinate, often, it is necessary not only paper versions, but also electronic ones.
So after all, we saw that now the Schedule can consist of one or two lines in general, where all KOSGU articles are piled into one pile - what is there to coordinate? Well, transfer funds from one article to another - the total amount will not change? Maybe. But in most cases, in their electronic form, the Schedule is still detailed at least to the level of KOGU (to ensure interconnection with the PCD plan), and as a maximum - to the level of a separate purchase, therefore, it will be necessary to make and agree on changes: its existence and approval are provided for by any regulation), whether it is electronic, or both.
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Have you forgotten the promises? So, when the customer discusses with you a certain purchase - often for him it is only her embryo, the embryo. Accordingly, for you it is all the more not a purchase, or even an embryo, but a kind of possible, potential work. Because if the purchase is not provided for by the PFD plan or the Schedule, then we are dealing with a promise of promise of promise. And if in Russian, then (promise to provide money in terms of PCD (promise to allocate money for the purchase (promise to carry out this purchase))). Such is the promise in the third degree. It would be nice to reduce, however, the abbreviation of LLC is long and firmly occupied, and O3 will be associated with an ambulance or with a well-known wizard ... But still, let's try: we don’t have to mention limited companies, so let’s LTD.
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Let's look at several combinations of promises, taking into account the relationship outlined at the beginning of the chapter. When we talk about the Plan-schedule, we believe that it allows us to determine the fact of the presence / absence of information on procurement - either placed in the old format, or placed in a new one, but with details.
Situation 1. There is no information in the PFD plan or in the Plan-chart - a typical LLC:
1.1) Perhaps the customer simply did not have time or forgot to make changes to both documents.
Solution: ask for clarification from the customer and wait for the purchase we are interested in to appear there.
1.2) It is possible that there is no money now, but there will be later. As a rule, this means that the customer has already been puzzled by the problem and requires hourly / daily / weekly (underline) reports on the work done in preparation for how he will do this work.
Solution: similar to 1.1.
1.3) It is possible that there is simply no money, but then it will appear (or not), but it must be done at any cost now.
Solution: as they say - no comment. We will talk about what this situation may lead to in one of the following articles, but for now, we are acting on option 1.1.
1.4) It is possible that the customer is only preparing to plan the purchase (for the next quarter / half year / year) - also a likely option, but in this case the customer, in an amicable way, should have informed you from the outset. Why? — , . , , , . , — . — . , — .
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Situation 2. There is information in terms of PCD, but is absent in the schedule:
2.1) The customer did not have time / forgot to make changes to the schedule.
Solution: wait for changes to be made by the customer, because this process, as we have already seen, may turn out to be far from simple and not at all quick.
2.2) There is money, but the customer has not yet decided on how to determine the supplier (or was determined, but you will not like it).
Solution: wait until the customer is determined. At the beginning of this article it was already mentioned that there are several reasons for purchasing from a single supplier, and there are also competitive ways ... You cannot decide for a customer, and you are not aware of the situation as a whole (at this stage there is not enough information) so the decision is the same - wait.
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You can start now. Seriously.Or tomorrow. Or in a week. Or do not start at all. Because to make a decision - you and only you. But first, remember that we still only understand some of the subtleties of working with budgetary institutions, do not fully know the information and specifically consider the situation from the point of view of possible complications (by the way, at the end of the article under the spoiler - answers to some possible questions that came from previous article).
But what about commercial risk? Nobody canceled it? And in general: “risk is a noble cause”, “who does not take risks, he does not drink champagne,” etc. etc.
Did not cancel. But the acceptable degree of risk each determines for itself, with or without a situation. And if a jump from a high cliff into the water without a preliminary survey of the bottom is not a good idea (of course, according to the author), then a similar jump, perfect for saving from a forest fire, is a risk that is quite acceptable (again, according to the author).
And if the customer is proven and reliable?
Yes, the customer can be a hundred times checked and reinforced reliable, but who can guarantee, for example, that the director of your customer will not change tomorrow? And you know perfectly well that not only the possibility of procurement, but also the responsibility of the technical assignment, and good faith and timeliness of payment, and much more often depend on the director’s personality, his ability to defend his position before higher authorities.
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- long way from promise to commitment;
- contract - myth or reality;
- technical problems pitfalls;
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- how the customer is going to spend money (44-, 223- and other terrible abbreviations);
- again open data;
- once again about promises and their absence;
- LLC is not always what you think about;
- what causes inattention;
- and other.
Still interesting? Then I ask for cat.
Chapter 0. Boring but short
In the previous article, we:
- once again made sure that by the name of the customer you can find out his TIN and even get an extract from the register (thanks to the tax inspection website);
- We learned that there are places where there is more information about the customer (thanks to the site for posting information about institutions);
- got acquainted with some sources of customer financing;
- found out that the PFD plan is the main financial document, often containing a lot of interesting information, and KOSGU (despite the strange name and some confusing wording) is a useful thing.
If any of the above was a revelation to you, then perhaps it still makes sense to read the previous article .
Chapter 1. How is the customer going to spend money?
Last time we tried to find out where the customer’s money was and where he was going to spend it. Came the question "How?".
The obligation or the right of the customer to spend money in a certain way often depends on the source of financing. In most cases, what comes from the budget, the customer is obliged to spend in accordance with federal law of April 5, 2013 N 44-FZ "On the contractual system in the field of procurement of goods, works, services to ensure state and municipal needs." To read it in its entirety (if you are not a fan of understanding everything thoroughly or it is not related to your professional interests) there is no sense. If, however, such a desire is present, use reference-legal systems or the Internet (for example, the text of the law is available here in the public domain base.garant.ru/70353464 ). The name is long (although there are longer), so it is usually shortened to 44- - so will we.
In some cases (they are specified in parts 1 to 3 of Article 15 of the 44-FZ), a budgetary institution may make purchases in a simpler way - on the basis of the federal law of July 18, 2011 N 223-FZ "On procurement of goods, works, services by certain types legal entities ”(we will further call it 223-FZ). Basically, customers use the 223-FZ to make purchases from the extrabudget, but they can use it as an executor under the contract (i.e., the institution itself is a performer for someone, and part of the work is dumped on you), or by spending grants.
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Remember the boundary conditions? We add one more thing: the customer works only on 44-.
The main reasons for the restrictions:
1. The work on the 223-FZ is easier to consider in comparison with the 44-FZ (and we will sometime do it ... probably).
2. 44- is much more uniform and strict regarding the customer and the performer, and the 223- is more varied and frame (for now), leaving more room for the customer, and in some ways for the performer.
3. There is a clear tendency to tighten the 223-FZ. It is possible that when the author is finally ready to begin an article on this topic,he will already become completely decrepit and the gray - haired 223-FZ will either be canceled or adjusted to the state of 44-FZ. In general, either the shah, or the donkey, or Nasreddin.
4. Not all budget institutions enjoy the right to work under the 223-FZ.
2. 44- is much more uniform and strict regarding the customer and the performer, and the 223- is more varied and frame (for now), leaving more room for the customer, and in some ways for the performer.
3. There is a clear tendency to tighten the 223-FZ. It is possible that when the author is finally ready to begin an article on this topic,
4. Not all budget institutions enjoy the right to work under the 223-FZ.
In order to purchase something (whether it is a product, work or service), the customer must, in order to make it easier, determine the winner among all the procurement participants available (the official term from Article 3 of 44-). In terms of 44-FZ, this process is called “determining the supplier (contractor, performer)”. The ways of this definition are competitive (auction, tender, request for proposals, request for quotations — for more details, see article 24 44-) or noncompetitive (purchase from a single supplier). We, as follows from the boundary conditions, are considering exactly non-competitive procurement.
There are several reasons for purchasing from a single supplier (for those interested - the whole part 1 of article 93 44-), but in practice, most often we will need clause 4 and clause 5 of part 1 of article 93 44-.
In accordance with clause 4, the customer has the right to make purchases without bidding for an amount not exceeding 100 thousand rubles.
Full text of the item:
“4) the purchase of goods, works or services for an amount not exceeding one hundred thousand rubles. At the same time, the annual volume of purchases that the customer is entitled to make on the basis of this clause should not exceed two million rubles or should not exceed five percent of the total annual volume of customer purchases and should not be more than fifty million rubles. The specified restrictions on the annual volume of purchases that the customer is entitled to make on the basis of this clause do not apply to purchases made by customers to meet the municipal needs of rural settlements. In relation to the federal executive body carrying out procurements for meeting the federal needs of state bodies established to support the activities of the President of the Russian Federation, the Government of the Russian Federation, the calculation of the specified restrictions on the annual volume of procurements that the customer has the right to make on the basis of this clause is made separately for such a federal body the executive branch and each such state body; ”
All customers have this right.
Some customers also have access to purchases for an amount not exceeding 400 thousand rubles. (Clause 5 of Part 1 of Article 93).
Full text of the item:
"5) the purchase of goods, works or services by a state or municipal cultural institution, the statutory objectives of which are the preservation, use and promotion of cultural heritage objects, as well as other state or municipal institutions (zoo, planetarium, recreation park, reserve, botanical garden, national park, natural park, landscape park, theater, concert establishment, television and radio broadcasting institution, circus, museum, house of culture, two eu culture, club, library, archive), state or municipal educational institution in an amount not exceeding four hundred thousand. At the same time, the annual volume of purchases that the customer is entitled to make on the basis of this paragraph should not exceed fifty percent of the total annual volume of customer purchases and should not be more than twenty million rubles; "
What can be useful knowledge of these marginal amounts? For example, if you are going to conclude a contract for an amount greater than 400 thousand rubles, this is an occasion to think: “Will the contract really be concluded?” And ask the customer for clarification: what is the basis of Part 1 of Article 93 44- he is going to use. If you are promised a contract for an amount in excess of 100 thousand rubles, and the customer does not apply to institutions that are allowed to purchase under item 5 - this is also a reason to think and ask for clarification.
By the way, about the marginal amounts: you can often meet the contract price of 99999.99 rubles, 399999.99 or something like that. Probably, they do it just in case - you never know what. In fact, the law uses the words “not exceeding four hundred thousand rubles” and “not exceeding one hundred thousand rubles”. 100 thousand rubles exceeds 100 thousand rubles? Not. And 400 thousand rubles. more than 400 thousand rubles.? Not again. Therefore, it is possible to conclude an agreement for 100 thousand rubles and 400 thousand rubles. - without taking kopecks.
And why do we say “contract” if the system is contractual (by the name of the law), and the “contract” is used according to the text of the law? The name does not play any role - you can use the one you like.
For those interested in:
According to part 8 of article 3 44-FZ:
“8) a state contract, a municipal contract — an agreement entered into on behalf of the Russian Federation, a constituent entity of the Russian Federation (state contract), a municipal entity (municipal contract) by a state or municipal customer to ensure state needs and municipal needs, respectively;”
But state institutions are not state or municipal customers - they belong to other customers (Part 7, Article 3 of 44-FZ). So what should budget institutions conclude? Just a contract? Or a contract? We are dealing with another flaw in lawmakers who have forgotten to clarify this (in fact, a significant part of the 44-FZ is a complete flaw, but this is so, by the way).
In fact, a contract (both state and municipal, and “ordinary”) is also a civil law contract (or just a contract), which is confirmed by the above-mentioned part 8 of article 3 of the 44th FL, and clause 3 of .1 Article 1 44-FZ.
“8) a state contract, a municipal contract — an agreement entered into on behalf of the Russian Federation, a constituent entity of the Russian Federation (state contract), a municipal entity (municipal contract) by a state or municipal customer to ensure state needs and municipal needs, respectively;”
But state institutions are not state or municipal customers - they belong to other customers (Part 7, Article 3 of 44-FZ). So what should budget institutions conclude? Just a contract? Or a contract? We are dealing with another flaw in lawmakers who have forgotten to clarify this (in fact, a significant part of the 44-FZ is a complete flaw, but this is so, by the way).
A little more boring:
The origins of the separation of the concepts “contract” and “contract” should be sought, probably, in the depths of 94- (this is the law on placing an order, which was valid until the entry into force of 44-), according to which, according to the results of purchases, to an amount not exceeding 100 thousand. rub. (then the sum itself was not mentioned in the law and the wording “not exceeding the specified maximum amount of cash payments” was used, which was first 60 thousand rubles - from 21.11.2001 to 21.07.2007, and then 100 thousand rubles - from July 22, 2007 to the present) and 400 thousand rubles. could be "contracts, as well as other civil contracts in accordance with the Civil Code of the Russian Federation." There was even a practice when, according to the results of competitive procurement, public institutions entered into a contract, up to 100 or 400 thousand rubles. - the contract, and in other cases - a civil contract.
Therefore, even now: for simplicity, someone uses the term “contract” for purchases in accordance with claims 4, 5, Part 1, Article 93 44-FZ and “contract” - for everything else, someone applies the term “contract” only to competitive methods of determining the supplier, and the "contract" - for all others, and so on and so forth.
Therefore, even now: for simplicity, someone uses the term “contract” for purchases in accordance with claims 4, 5, Part 1, Article 93 44-FZ and “contract” - for everything else, someone applies the term “contract” only to competitive methods of determining the supplier, and the "contract" - for all others, and so on and so forth.
In fact, a contract (both state and municipal, and “ordinary”) is also a civil law contract (or just a contract), which is confirmed by the above-mentioned part 8 of article 3 of the 44th FL, and clause 3 of .1 Article 1 44-FZ.
Squeeze from Article 1:
Article 1. The scope of application of this Federal Law
1. This Federal Law governs relations ... in terms of:
3) entering into a civil contract, the subject of which is the supply of goods, performance of work, provision of services (including the acquisition of real estate or rental of property) on behalf of the Russian Federation, a subject of the Russian Federation or a municipality, as well as a budget institution or other legal entity a person in accordance with Parts 1, 4 and 5 of Article 15 of this Federal Law (hereinafter referred to as the contract);
1. This Federal Law governs relations ... in terms of:
3) entering into a civil contract, the subject of which is the supply of goods, performance of work, provision of services (including the acquisition of real estate or rental of property) on behalf of the Russian Federation, a subject of the Russian Federation or a municipality, as well as a budget institution or other legal entity a person in accordance with Parts 1, 4 and 5 of Article 15 of this Federal Law (hereinafter referred to as the contract);
Chapter 2. How is the customer going to spend money? - 2
There is an official website of the Unified Information System (EIS) in the field of procurement, located at: zakupki.gov.ru/epz/main/public/home.html
If you click on the link and choose in the menu “Procurement Planning - Procurement Schedules (44-) and Procurement Plans (223-)”, then we will get to the section on… correctly - Procurement Schedules and Procurement Plans.
Navigation through the menu:
What is the Procurement Schedule (more often we will call it simply - Schedule, and sometimes quite familiarly - GH)? This is a document that contains certain information about planned purchases. Placing the schedule in the ENI is mandatory for the customer.
Let's start with the customer with the TIN 5514008737, whose PCD plan turned out to be the most informative (in the previous article we considered it the second).
We get the sample:
Do not be afraid of a large number of plans, graphs: in fact, he is alone, just contains four main positions. The fact is that the persons responsible for the site consider it more convenient when a search by schedules provides not one single link to the entire desired schedule, but individual links to all the main purchases contained in it.
The “Details” link will lead us to the “General Information” section, which contains some basic information about the customer and the schedule itself.
General information:
And the tab “Positions of the Plan-schedule” tells about those positions that we have already seen in the search results (in the amount of four pieces).
Positions of the schedule:
We are interested in procurement in accordance with paragraphs. 4.5, therefore, we select “Final positions - Procurement in accordance with p.4,5,23,26,33,42,44 part 1 of art. 93 44- - View ”(customer purchases that are not related to the items specified in this section are located on the“ Plan of the Schedule Positions ”tab mentioned above).
Navigate the menu:
For purchases not exceeding 100 thousand rubles. look at the section “Goods, works or services for an amount not exceeding one hundred thousand rubles” (for 400 thousand rubles - section with the corresponding name):
How so - just two lines? Yes, just two lines. Not much. No, and in this case, after conducting a comparative analysis of the PCD plan and the Plan-schedule (including the section “Positions of the Schedule-Plan”), it is possible to establish with some degree of certainty what goes where, but it is time consuming, difficult to describe in the article and impractical from the point of view of the usefulness of the result obtained in this way.
Let's look at the customer’s schedule with the TIN 8617013974, whose PCD plan was very uninformative (in the last article we considered it first).
Having done the above manipulations, we get:
Already better. We are interested in the "Type of expenses" and "Amount by code" columns. What it is? The column “Type of expenditure” contains articles of KOSGU that are already familiar to us (who has forgotten or did not read about them - the information is in the previous article). In fact, the type of expenses is not KOSGU, but more on that later. I remind you that we are planning to carry out software development - therefore, we are interested in the lines with article 226 of KOSGU.
There are several such lines (namely, four): with sums of 2.38, 1.25, 27.23749 and 297.48941 thousand rubles. respectively. It looks like something of them in the amount that the customer promises? If yes, this is good, and if not, not very. They differ from each other in the columns “Section (subsection)” and “Target article”. Remember the PFD plan that we found uninformative? This is one of the reasons: in terms of PCD, in theory, there should be no less financial information than in the Schedule. And here is the opposite.
Note:
In terms of PCD from the previous article, by the example of which we determined the correspondence of expenses to revenues (source of funding), the lines with the subsidy code from many zeros belonged to the extra budget - here, most likely, the same thing.
A couple more examples:
Customer with TIN 5207013446 (for a change, this is a public institution):
Here, in the column “Type of expenditure”, KOSGU articles are again indicated, and the level of detail hints that each row is a separate purchase: many identical rows differing only in amount. For example, lines 1, 4, 5, 7, 8, 10, 12 contain the article we are looking for KOSGU 226 and differ from each other only in the sum - all the other fields are the same. Lines 2, 6, 11 also contain KOSGU 226 and differ from the previous group only in the column “Target article”. And in general: not according to our article of KOSGU there are only lines 3 (KOSGU 225) and 9 (KOSGU 340) - such an interesting schedule.
Customer with TIN 2343015493 (this is again a budget institution):
In the column "Type of expenditure" articles KOSGU anymore, but the degree of detail again hints that each line is a separate article KOSGU or even purchase.
Why is everyone so different? From 01/01/2016, the new requirements for information, which the Schedule should contain, and the GHG, which we considered first, were compiled just in accordance with these requirements. For example, in the Plan-schedule of the same customer for 2015, there is a complete breakdown by articles of KOGU (KOSGU 226 provides for 496.6 thousand rubles):
And the second schedule? Here the customer tried to squeeze the Schedule into the new form, which was made in accordance with the old requirements: then the purchases had to be detailed for each article of KOSGU, the field for which was the last in the list. That is why in the field “Type of expenses” (which is the last one now) we met the articles of KOSGU - the customer acted by analogy.
The third and fourth Graphics Plans are also hybrids from old and new forms and requirements.
And if we consider that from 2016 there was a transition to the new structure of the CSC, then the sheer variety of surprises does not cause absolutely.
A logical question: why then do we need to know about the Graphics Plans in general and about hybrids in particular? Indeed, in the Plan-schedule, made for the new requirements, nothing can be understood at all.
- First, some customers (examples are in front of you) still place the Schedule in the old way (in various variations, but still), and with a certain preparation in many cases it is quite possible to determine what, where and how to look.
- Secondly, if the customer switched to a new version of the Plan-schedule not from the very beginning of the year, but already during it, then the old versions of the Plan-schedule can be viewed on the tab “Version Log”.
- Thirdly, as we already know (and see by example) the legislation is changing, and someone at the top can decide that the life of customers after such innovations has become too simple and easy, and offer to return everything back (or somehow - we love change and reform).
Thus, it is too early to discard the Schedule: you can get a very “scanty” modern version, and one of the many hybrids that has this or that degree of detail.
Why is the presence of money on the article of KOSGU (if we see it in the Plan-chart) not 100% confirmation? For the same reasons as in terms of PCD: not enough detail. One line of the Plan-schedule (even taking into account the breakdown of the article KOSGU because of the additional columns "Section (subsection)" and "Target article") can be provided for several purchases, and we cannot make the unequivocal conclusion that these figures are precisely our (potential) revenues.
And if the schedule is detailed to the procurement level, does it contain our article to the KOSGU and the amount is the same? This
Why are we all doing this?
- Sometimes the schedule contains more than enough detail.
- If KOSGU is present in the Schedule with financial resources provided for them, but there is no one among them that we need; or KOSGU is, but the amount for it is less than that offered by the customer; or if there is reason to suppose that the Schedule is detailed to the level of individual purchases, and there is no line with the amount that the customer promises, this may be the first (and if the same situation was with the PCD plan - the second) an alarm bell.
- The presence in the Schedule of the line containing the article of KOSGU that we are interested in with an amount equal to or greater than the one promised by the customer - even if indirect, but still confirmation that the costs for you are really planned. The presence in the Schedule, detailed to the level of individual purchases, the amount that exactly corresponds to the customer's proposal, can also be such an indirect confirmation.
- It is advisable to know about the availability of such a tool for searching information.
Small clarification:
Previously, customers could place their graphics in the so-called unstructured form, i.e., simply attaching a document - as we saw in the example of the PCD plan. In this case, we need to go to the “Documents” tab and download the Schedule: now there should be no such ones on the site, except for the erroneously placed plans or schedules of previous years, but what if you get caught?
Chapter 3. A promise or a promise of promise?
If the PFD plan is a promise of money (we talked about this in the first article), then the Schedule is the promise of making a purchase. And any promise ... is correct: it can be canceled (the purchase will not take place in principle) or changed (the date of the purchase, terms for concluding or executing the contract, the subject of the purchase, etc.) will change.
How are the PCB plan and Schedule related? The PFD plan is primary - first it provides for money for certain items of expenditure, and then it is determined with the method of expenditure (the method of procurement).
PFD plan is signed by the customer and approved by the founder. The schedule is approved by the customer independently. Yes, at the local level there may be some sort of coordination procedure, obliging the customer to undertake some additional gestures (and this, by the way, can lead to a significant loss of time), but the customer signs the Schedule with his electronic signature on the ENI website.
In addition, in most cases, financial and procurement activities of customers are tied to a variety of automated data exchange systems (ACC, budget process information systems, budget process support systems — there are quite a few varieties and call them differently, so let them be promoted simply by systems). This may be one large system, or several smaller systems (planning, finance, budgeting, government order, etc.) that interact with each other in a certain way. And in these systems there are electronic incarnations of the PCD plan and the Plan-schedule - below we speak about them.
In order to be approved (or even published - in some regions the publication of the Schedule is also carried out from any system) in its electronic form, the Schedule should ideally go through a check with the PCD plan (with its electronic form) , obtain the approval of the founder, the main manager of budgetary funds, the financial body, the body responsible for the procurement (names conditional and depending on the specific structure of this list someone can be excluded or, on the contrary, added). And the absence of a Plan-schedule on the site may mean that it has not passed this multistage monitoring system.
A small digression explanation:
“Multistep control system” sounds rather pathetic and, of course, many of those who used these systems or even took part in their development can tell a lot about the “correct and reliable” operation of such systems, the “high” qualification of operators, and the fact that such systems in some remote rural settlement also raise great doubt - but this is a completely separate topic. Systems exist, work (well or not), control is present (qualitative or so-so), and the presence of errors often leads to even greater difficulties in using such systems. You can still speculate on the subject of what is the general informatization - evil or good, but this is also a separate topic.
Why did not pass? There may be many reasons, both related to your purchase and unrelated. And if the Schedule is published, but contains errors, then it may be necessary to make changes, which may take a couple of minutes somewhere to be agreed upon, and stretch out indefinitely somewhere. In the previous article it was mentioned that making changes and agreeing on the PCD plan may not be a quick deal at all - a similar situation with the Schedule. And to coordinate, often, it is necessary not only paper versions, but also electronic ones.
So after all, we saw that now the Schedule can consist of one or two lines in general, where all KOSGU articles are piled into one pile - what is there to coordinate? Well, transfer funds from one article to another - the total amount will not change? Maybe. But in most cases, in their electronic form, the Schedule is still detailed at least to the level of KOGU (to ensure interconnection with the PCD plan), and as a maximum - to the level of a separate purchase, therefore, it will be necessary to make and agree on changes: its existence and approval are provided for by any regulation), whether it is electronic, or both.
How are purchasing and schedule related? , 11 21 44- ( -), , «, -, », 01.01.2017 , ( , ), : , — -, - — .
Have you forgotten the promises? So, when the customer discusses with you a certain purchase - often for him it is only her embryo, the embryo. Accordingly, for you it is all the more not a purchase, or even an embryo, but a kind of possible, potential work. Because if the purchase is not provided for by the PFD plan or the Schedule, then we are dealing with a promise of promise of promise. And if in Russian, then (promise to provide money in terms of PCD (promise to allocate money for the purchase (promise to carry out this purchase))). Such is the promise in the third degree. It would be nice to reduce, however, the abbreviation of LLC is long and firmly occupied, and O3 will be associated with an ambulance or with a well-known wizard ... But still, let's try: we don’t have to mention limited companies, so let’s LTD.
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4.
Let's look at several combinations of promises, taking into account the relationship outlined at the beginning of the chapter. When we talk about the Plan-schedule, we believe that it allows us to determine the fact of the presence / absence of information on procurement - either placed in the old format, or placed in a new one, but with details.
Situation 1. There is no information in the PFD plan or in the Plan-chart - a typical LLC:
1.1) Perhaps the customer simply did not have time or forgot to make changes to both documents.
Solution: ask for clarification from the customer and wait for the purchase we are interested in to appear there.
1.2) It is possible that there is no money now, but there will be later. As a rule, this means that the customer has already been puzzled by the problem and requires hourly / daily / weekly (underline) reports on the work done in preparation for how he will do this work.
Solution: similar to 1.1.
1.3) It is possible that there is simply no money, but then it will appear (or not), but it must be done at any cost now.
Solution: as they say - no comment. We will talk about what this situation may lead to in one of the following articles, but for now, we are acting on option 1.1.
1.4) It is possible that the customer is only preparing to plan the purchase (for the next quarter / half year / year) - also a likely option, but in this case the customer, in an amicable way, should have informed you from the outset. Why? — , . , , , . , — . — . , — .
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Situation 2. There is information in terms of PCD, but is absent in the schedule:
2.1) The customer did not have time / forgot to make changes to the schedule.
Solution: wait for changes to be made by the customer, because this process, as we have already seen, may turn out to be far from simple and not at all quick.
2.2) There is money, but the customer has not yet decided on how to determine the supplier (or was determined, but you will not like it).
Solution: wait until the customer is determined. At the beginning of this article it was already mentioned that there are several reasons for purchasing from a single supplier, and there are also competitive ways ... You cannot decide for a customer, and you are not aware of the situation as a whole (at this stage there is not enough information) so the decision is the same - wait.
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You can start now. Seriously.Or tomorrow. Or in a week. Or do not start at all. Because to make a decision - you and only you. But first, remember that we still only understand some of the subtleties of working with budgetary institutions, do not fully know the information and specifically consider the situation from the point of view of possible complications (by the way, at the end of the article under the spoiler - answers to some possible questions that came from previous article).
But what about commercial risk? Nobody canceled it? And in general: “risk is a noble cause”, “who does not take risks, he does not drink champagne,” etc. etc.
Did not cancel. But the acceptable degree of risk each determines for itself, with or without a situation. And if a jump from a high cliff into the water without a preliminary survey of the bottom is not a good idea (of course, according to the author), then a similar jump, perfect for saving from a forest fire, is a risk that is quite acceptable (again, according to the author).
And if the customer is proven and reliable?
Yes, the customer can be a hundred times checked and reinforced reliable, but who can guarantee, for example, that the director of your customer will not change tomorrow? And you know perfectly well that not only the possibility of procurement, but also the responsibility of the technical assignment, and good faith and timeliness of payment, and much more often depend on the director’s personality, his ability to defend his position before higher authorities.
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Conclusion
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- long way from promise to commitment;
- contract - myth or reality;
- technical problems pitfalls;
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PS and answers to some possible questions read here:
PS Naturally, the author does not bear any responsibility for any losses incurred by you, your family, friends, colleagues, pets, your organization, your contractors and all other third parties, as a result of your inaction or any actions performed as influenced by this article, without taking it into account, in accordance with the stated material or in spite of it.
1. Are the methods considered mandatory, necessary and sufficient?
. The author of the article offers only a few more tools for obtaining additional information that may be useful when making decisions about working with a customer. , , — .
2. , ?
. , . For someone contract for 100 thousand. Rub. - a trifle in the general flow of contracts, and for someone - a very serious and responsible event. Someone prefers to defend their interests in court (and has extensive experience in this), but for someone it is easier to solve issues in the pretrial order. Someone is ready to prove anything in any court - and therefore does not bother with drawing up detailed terms of reference or honing the wording of the contract, and someone prefers that every little thing is documented. People, organizations, situations - different, the required labor costs - too. Therefore, it's up to you.
3. It may be easier not to work with budgetary institutions at all?
Firstly, we here consciously consider the situation from the point of view of possible problems. Secondly, who said that it is easier to work with commercial institutions? There, too, there is such an array of difficulties that Mama Do not Cry. And thirdly: "If you do not have a home, fires are not terrible for him ...".
4. Does the article state the truth, the whole truth and nothing but the truth? Errors can not be?
-, . Secondly, legislation tends to change, and often at a rather rapid pace. Thirdly, it is impossible to foresee all the circumstances within the framework of the article: it is required to study a specific situation. -, , , — . -, - .
In any case, if you are confused by something, write about it in the comments or through personal messages: it depends on how much the information presented in the article will be accurate, relevant and multilateral.
5. ( )?
Maybe a lot. Write to the author, and if thestars are positioned as needed, there will be time, opportunity, strength, and, most importantly, information on the question you are interested in - why not.
1. Are the methods considered mandatory, necessary and sufficient?
. The author of the article offers only a few more tools for obtaining additional information that may be useful when making decisions about working with a customer. , , — .
2. , ?
. , . For someone contract for 100 thousand. Rub. - a trifle in the general flow of contracts, and for someone - a very serious and responsible event. Someone prefers to defend their interests in court (and has extensive experience in this), but for someone it is easier to solve issues in the pretrial order. Someone is ready to prove anything in any court - and therefore does not bother with drawing up detailed terms of reference or honing the wording of the contract, and someone prefers that every little thing is documented. People, organizations, situations - different, the required labor costs - too. Therefore, it's up to you.
3. It may be easier not to work with budgetary institutions at all?
Firstly, we here consciously consider the situation from the point of view of possible problems. Secondly, who said that it is easier to work with commercial institutions? There, too, there is such an array of difficulties that Mama Do not Cry. And thirdly: "If you do not have a home, fires are not terrible for him ...".
4. Does the article state the truth, the whole truth and nothing but the truth? Errors can not be?
-, . Secondly, legislation tends to change, and often at a rather rapid pace. Thirdly, it is impossible to foresee all the circumstances within the framework of the article: it is required to study a specific situation. -, , , — . -, - .
In any case, if you are confused by something, write about it in the comments or through personal messages: it depends on how much the information presented in the article will be accurate, relevant and multilateral.
5. ( )?
Maybe a lot. Write to the author, and if the
UPD. 2016.11.03
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Source: https://habr.com/ru/post/303614/
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