The customer saved money: whether to change planning documents. What reports show savings on purchases

05.12.2019

About saving:
1) If, as a result of the contract, savings have been generated and you want to spend it within the same item of the procurement plan, then you must perform the following steps: “The resulting savings from the use of budget allocations in the current financial year in accordance with the law Russian Federation» . Then this position of the schedule must be included in the schedule. When uploading to the unified information system in the field of procurement (hereinafter - UIS), the positions of the schedule of this customer for the specified year are determined, for which there is information about the contract or information about the termination of the contract in the "Signed" state. For such documents, respectively, information on financing, information about the contract or information about the termination of the contract is uploaded, as a justification for making changes, “Other cases established by the supreme executive body” are uploaded state power subject of the Russian Federation, local administration in the order of formation, approval and maintenance of procurement schedules.

2) If, as a result of the contract, savings have been formed and you want to spend it within another position of the procurement plan, then you need to thin the position of the procurement plan by the required amount. Next, you need to create a new purchase plan item for the savings amount. Create a schedule position for this position of the procurement plan, in which indicate "The resulting savings from the use of budgetary appropriations in the current financial year in accordance with the legislation of the Russian Federation" . And when this position of the schedule is uploaded to the UIS, a clarification for the amount of the contract is uploaded to the position of the schedule that is uploaded to the UIS.

About failed auctions:
1) If the purchase did not take place (the winner was not identified) and you want to form a repeated purchase from the same position of the schedule, then you need to clarify the position of the schedule (if necessary; if you meet the deadlines, then you can directly from the same schedule items to make a repurchase) and create a new purchase from it.

2) If the purchase did not take place (the winner was not identified) and you do not want to make a second purchase, but want to make a new one, then this position of the schedule must be canceled (to free up money), then you must cancel the position of the procurement plan. Then make a new position of the procurement plan and a new position of the schedule (for this case, there will be revision in the near future - we will make zero unloaded in the position of the schedule).

About the change in funding:
1) If it is necessary to reduce funding and there is a schedule item, a procurement plan item, then using the “Change schedule item position” operation, you need to change the funding in the schedule item (reduce), then you need to create a refinement to the procurement plan item (reduce).

2) If we increase funding and there is a position of the schedule, a position of the procurement plan, then by the operation “Create clarification of the PPP” it is necessary to change the financing in the position of the procurement plan (we increase), then it is necessary to make changes to the position of the schedule (by the operation “Change of the position of the plan - graphic arts").

According to the auction, but the contract was subsequently terminated:

If, as a result of the completed purchase, a contract was concluded, but then later the customer terminated the contract with the supplier, then after the transition of information about the termination of the contract to the status of "Signed" and this record appears in AS "Budget" - the funds are released. In the future, the position of the schedule, according to which the contract was concluded, and then terminated, use (make changes, reject, etc.) - FORBIDDEN!

Officials have separated in the account accepted budgetary obligations. With their help, you can get data on savings at the end of the auction. Record the savings in the schedule when the unused money is going to be spent on a new purchase.

The criterion of economy reflects the percentage by which the customer managed to reduce the price compared to the initial one. However, cost-effectiveness is not indicative of the quality of the procurement process. Moreover, it may indicate inefficient planning. For example, a high level of savings may indicate inflated initial maximum prices. But, if the institution has a savings in competitive procedures, it must be reflected in the budget accounting and reporting. Also, do not forget about the procurement plan and schedule.

Savings on purchases in accounting

Accountants of state institutions must take into account not only obligations under concluded contracts, agreements, contracts, but also obligations for unfinished competitive procedures based on bidding notices posted on the website. That is, commitments.

Why did the officials separate the accepted budgetary obligations in accounting? It's simple: with their help, you can get data on savings at the end of the auction. This allows you to evaluate the effectiveness of the contract system.

Budgetary accounting of accepted obligations is carried out on the account of the same name 0 502 07 000.

In the accounting postings will be as follows:

DEBIT KRB 1 501 03 000
KRB LOAN 1,502 07,000
- a notice of procurement was posted in the EIS in the amount of the NMTsK declared in the documentation on the basis of the notice;

DEBIT KRB 1 502 07 000
CREDIT KRB 1 502 01 000
- accepted budgetary obligations on the basis of the concluded contract;

DEBIT KRB 1 502 07 000
CREDIT KRB 1 501 03 000
- reflected the amount of savings based on the results of bidding on the basis of the contract;

DEBIT KRB 1 501 03 000

- the limits of budgetary obligations were restored if the supplier who won the tender (auction, request for quotations, request for proposals) refused to conclude a contract, or in the absence of applications. The basis is information from the EIS.

The credit balance on account 0 502 07 000 is equal to the amount of placed notices, for which the auctions have not yet passed. When all competitive procedures are completed, the account balance of the corresponding period will be equal to zero.

In budget accounting, they reflect not only the initial acceptance of obligations (accepted or budget), but also the adjustment of previously accepted obligations. For example, if the price of a contract has changed, which was concluded, among other things, as a result of competitive procedures.

The accounting entries will look like this:

DEBIT KRB 1,501 03,000 CREDIT KRB 1,502 01,000
- the amount of the concluded contract was increased on the basis of additional agreement to contract;

DEBIT KRB 1 502 07 000

DEBIT KRB 1 501 03 000
KRB LOAN 1,502 07,000 (STORNO)
- a reduction in the amount of the contract or its termination is reflected. In case of termination, the entry is made without taking into account the amount of the advance payment;

DEBIT KRB 1 502 01 000
KRB LOAN 1,502 02,000
DEBIT KRB 1 502 07 000
KRB LOAN 1,502 01,000 (STORNO)
DEBIT KRB 1 501 03 000
KRB LOAN 1,502 07,000 (STORNO)
- the previously accepted budgetary and monetary obligations were adjusted for the return of the advance in the current period by the amount of the advance.

What reports show savings on purchases

Budget savings resulting from the use of competitive sourcing methods should be shown in budget reporting. In forms 0503175 "Information on accepted and unfulfilled obligations of the recipient of budgetary funds" and 0503128 "Report on budgetary obligations".

Form 0503175 has four sections. In the latter, information about savings is recorded in column 4 (see sample).

Sample. Savings on purchases in reporting

Before compiling information (f. 0503175), it is necessary to verify the budget accounting data of the obligations assumed with the information that is posted in the unified information system for ongoing procurement.

Section 4 of the information (form 0503175) also provides the total amount of obligations assumed (column 2) and the amount of contracts concluded under competitive procedures (column 3). The data in column 2 is the credit turnover of account 0 502 07 000. And column 3 must be compared with the indicators in column 8 “Accepted budgetary obligations using competitive methods” of form 0503128 “Report on budgetary obligations”. They must be identical.

Institutions do not always reflect transactions with assumed obligations in accounting and reporting. However, the absence of the necessary information in the reporting is qualified by the auditors as a violation of the procedure for submitting budget reporting (Article 15.15.6 of the Code of Administrative Offenses of the Russian Federation).

When previously accepted obligations are changed, the indicators of column 6 “Obligations assumed” of the report on budgetary obligations (form 0503128) remain the same, and the data in column 7 “Budget obligations assumed” are formed taking into account the changes. Therefore, column 8 “Accepted budget commitments using competitive methods” should also be adjusted. It also affects the value of indicators in columns 3 “Commitments under contracts” and 4 “Savings as a result of the use of competitive methods” of form 0503175.

How to organize paperwork

Helps avoid violations proper organization document flow and timely submission of the necessary data to the accounting service. For this purpose, include in the accounting policy of the institution the name of the documents that will confirm the placement of the application in the EIS. This may be the application itself (paper copy) or any other independently developed document with the required details, which are established in Instruction No. 157n.

The main purpose of such a document is to convey information from contract service institutions to the accounting department about the date of placement of the notice and about the NMCC. The accountant processes it like any other incoming document, with reflection in the registers: a journal for other operations (f. 0504071) and a journal for registering obligations (f. 0504064).

Do I need to change my purchasing plans?

Do not adjust the plans in the EIS every time after the institution has saved on the purchase. It is necessary to enter information about savings into the schedule when unused money decides to spend on a new purchase. At the same time, the planned payments are first specified for the purchase that has already passed, and then a new line is added to the schedule. This conclusion follows from the Decrees of the Government of the Russian Federation of June 5, 2015 No. 553, No. 554.

Do I need to change the procurement plan? Not always. If the saved money is going to be spent on a product, work or service that is not in the procurement plan, then in this case, for the position on which they saved, they specify the planned payments in the schedule and the amount of financial security in the procurement plan. new procedure added to both the procurement plan and the schedule.

If several procedures are carried out within one position of the procurement plan and another procedure is planned due to savings, then the amount of planned payments in the schedule is specified and a new line is added. The NMTsK amount is not changed and the procurement plan is not adjusted.

How to reflect in the procurement plan and the procurement schedule (44-fz) the resulting savings after the electronic auction? (Is it possible to change the amount of the financial security of the purchase in December 2017 (rolling bidding) to use the savings on purchases in 2018)

Answer

Changes to the schedule and the procurement plan are made in general order. But this is not always required when saving.

The customer does not have to adjust the plans in the EIS every time after saving. Schedule savings only if you intend to spend unused money on a new purchase. At the same time, first specify the planned payments for the purchase that has already passed, and then add a new line to the schedule.

Let's say you spend the saved money on a product, work or service that is not in the procurement plan. Then for the position on which you saved, specify the planned payments in the schedule and the amount of financial support in the procurement plan. Add the new procedure to both the procurement plan and the schedule.

When you carry out several procedures within one position of the procurement plan and plan another procedure at the expense of savings, specify the amount of planned payments in the schedule and add a new line. Do not change the NMTsK amount and do not adjust the procurement plan.

It is possible to change the amount of the financial security, if only the balance of the 2017 subsidy is used in 2018. After all, a new FCD Plan is drawn up and approved annually.

Rationale
How to change plans and spend savings

Should the customer, who saved on the purchase, change the schedule

Suppose a customer makes a new purchase at the expense of savings and makes changes to the schedule. Do I need to adjust the procurement plan? Not always. Examples from the recommendations will help to understand.

Attention: when you enter a new line in the procurement plan or schedule, adjust the rationale for the purchase (notes to the forms approved by the Decree of the Government of the Russian Federation of June 5, 2015 No. 555).

When to change the procurement plan

When to change your purchasing plan due to savings

Attention: when you adjust the schedule in the UIS, indicate "The resulting savings" as the basis.

When not to adjust the procurement plan

When you do not need to change the procurement plan due to savings

Situation: whether it is necessary to adjust the schedule if the customer spends the money saved on the purchase from a single supplier

It is not necessary if you fit into the amount indicated in the schedule for the BCM of the new purchase.

Small purchases from a single supplier up to 100,000 or 400,000 rubles. the customer includes in the schedule in one line, broken down by BCM. Therefore, if you decide to spend the money saved at the supplier, you do not always need to change the schedule. If the amount of contracts that have already been concluded with sole supplier, taking into account the new unplanned purchase for the required BSC code, does not exceed the figure from the schedule, do not make changes (subparagraph “a”, paragraph 2 of the Requirements approved by Resolution No. 553, subparagraph “a”, paragraph 2 of the Requirements approved by Resolution No. 554).

When to place changes in the EIS

Not later than three working days from the date when the procurement plan or schedule was adjusted, place the changes in the EIS. This is stated in part 9 of article 17 and part 15 of article 21 of Law No. 44-FZ.

Can an institution conclude a contract under Law No. 44-FZ in the current year for next year. For example, in 2018 for 2019

Sign a contract for the next year if two conditions are met.

First condition.

Budgetary (autonomous) institution for the coming financial year, subsidies in the FCD plan are to be approved. Therefore, before concluding a contract, approve the FCD plan for the next year (letter of the Ministry of Finance dated September 25, 2017 No. 24-03-07 / 62257).

Recipients of budgetary funds have the right to conclude contracts for the next year, if the GRBS has increased the limits of budgetary obligations for the next year. Purchases cannot be made without approved limits.

Second condition.

Include the purchase in the current year's schedule. Draw up a schedule for one financial year and include in it all the purchases that are carried out in this year. It is impossible to carry out a purchase that is not in the plan (part 11 of article 21 of the Law of 04/05/2013 No. 44-FZ). For example, if you plan to conclude a contract in 2018 with a deadline for 2019, provide for the purchase in the 2018 schedule.

On 06/23/2018
0 comments
44-FZ, EIS, Purchases from a single supplier, Procurement planning, Electronic auction

Sometimes, during the procedure, the state customer manages to save budget funds. Is it necessary to change in this case? planning documents? And is the customer entitled to purchase from a single supplier, if cash he decided to send to meet their needs?

Law Requirements

Procurement plan

In parts 1, 2 and 4 of Article 17 of Law 44-FZ, it says that the procurement plan reflects information about planned expenses during the period for which this plan is drawn up. About when to change the procurement plan, it is said in part 6 of article 17 of the law. This is also stated in paragraph 8 of the Requirements for the formation, approval and maintenance of procurement plans, approved by Government Decree No. 1043 of November 21, 2013. In accordance with the provisions of these standards, changes are made to procurement plans, including when using savings by the customer received as a result of purchases.

Conclusion: the reflection of savings in the procurement plan is made dependent on whether the customer will use the savings.

Schedule

Article 21 of Law 44-FZ says that the basis for procurement is, which, in turn, is formed on the basis of the procurement plan and contains a list of expected expenses for the financial year.

Registration in ERUZ EIS
From January 1, 2019 to participate in trading under 44-FZ, 223-FZ and 615-PP registration required in the ERUZ registry ( Single register procurement participants) on the EIS portal (Unified Information system) in the field of procurement zakupki.gov.ru.
We provide a service for registration in the ERUZ in the EIS:

Concerning schedule changes, then this issue is regulated by part 13 of article 21 of the law, as well as paragraph 10 of the Requirements for the formation, approval and maintenance of the schedule, approved by Government Decree No. 554 of June 5, 2015. In accordance with these standards, schedules change when changes are made to the procurement plan, as well as in other cases specified in these norms.

One of these “other cases” is given in subparagraph “d” of paragraph 10 of the Requirements from Resolution No. 554. Such a case is savings received by the customer as a result of the purchase in the financial year. As you can see, the use of this economy is not said.

However, with regard to the timing of such changes, we note the following. In accordance with paragraph 11 of the Requirements for the schedule, it is possible to make changes to it in relation to the procurement object not later than 10 days until the date of placement in the EIS of a notice of this procurement, and if a non-competitive procedure is carried out - before the date of conclusion of the contract. Clause 3 of the Schedule Requirements says that the change in the connection with savings is made in the "Planned Payments" section.

So, the law requires making changes to the schedule of the procurement object, which is only planned and not about the one which has already been completed. However, for the case of the formation of savings from the use of budgetary allocations, an additional rule is provided - it is necessary to change information about purchases already made in the "Planned payments" column. And this must be done no later than 10 days before the publication in the EIS of a new purchase, which is carried out with the saved funds, or the conclusion of a contract with a single supplier.

Based on the foregoing, it can be concluded that the reflection of savings in the schedule is applicable to the situation when a new purchase is made with these funds. But if these funds are not directed to meet the needs of customers, then:

the contract is not concluded;
a notice of purchase in the EIS is not posted.

Accordingly, the deadline for entering information into the schedule on the resulting savings does not come. Thus, there is no need to make these changes to the planning documents.

Conclusion: the schedule should also be changed only if it is decided to direct the saved funds to another purchase.

Is it possible to conclude a contract with a single supplier?

It follows from the norms of the legislation that the customer can use the saved funds for procurement in order to meet his needs. At the same time, he can conduct both competitive procedures and in accordance with Article 93 of Law 44-FZ.

Change of information about the purchase on which the savings took place

Sometimes customers doubt whether it is necessary to change the information about the positions in the planning documents, the purchase of which resulted in savings? The answer is that this is not necessary. This conclusion is confirmed by the clarification of the Ministry of Economic Development of Russia in a letter dated June 11, 2015 No. D28i-1757.

Is it necessary to reduce the amount of financial security in the procurement plan for the purchase on which savings have been generated, if due to this saving a new purchase is entered into the procurement plan?

Answer

Oksana Balandina, chief editor of the State Order System

From July 1, 2018 to January 1, 2019, customers have a transition period - it is allowed to carry out both electronic and paper procedures. From 2019, competitions, auctions, quotes and requests for proposals on paper will be prohibited, with eight exceptions.
Read what purchases to make at the ETP, how to choose a site and get electronic signature, according to what rules to conclude contracts during the transition period and after.

Yes need. If you spend the saved money on a product, work or service that is not in the procurement plan, then for the position on which you saved, specify the planned payments in the schedule and the amount of financial support in the procurement plan. Add the new procedure to both the procurement plan and the schedule.

Should the customer, who saved on the purchase, change the schedule

When you enter a new line in the procurement plan or schedule, adjust the rationale for the purchase (notes to the forms approved by the Decree of the Government of the Russian Federation of June 5, 2015 No. 555).

When to change your purchasing plan due to savings

When you do not need to change the procurement plan due to savings

When to make a new purchase

Make a new purchase within the time frame specified in the table.

Customer actions	Term
Places in the UIS notice of an auction, tender, request for quotation, request for proposals, purchase from a single supplier	Not earlier than 10 calendar days from the date when the customer posted a new version of the schedule in the EIS
Sends invitations to participate in a closed competition, auction
Enters into a contract with a single supplier if notice or invitation is not needed
Concludes a contract under paragraph 28 of part 1 of article 93 of Law No. 44-FZ, when medicines are needed by decision of the medical commission	Not earlier than one calendar day after the customer posted a new version of the schedule in the EIS
Concludes a contract under paragraph 9 of part 1 of article 93 of Law No. 44-FZ, when it is necessary to eliminate the consequences of an emergency, provide emergency or urgent medical care
Sends a request for quotations in order to eliminate the consequences of an emergency (part 2 of article 82 of Law No. 44-FZ)	On the day when the customer posted a new version of the schedule in the EIS

The terms are given in paragraphs 9, 10 of the Rules approved by Resolution No. 553, and paragraphs 11, 12 of the Requirements approved by Resolution No. 554, hereinafter - Rules No. 553, Requirements No. 554.

Specialists of the Ministry of Economic Development of Russia explained that the 10-day period does not include the day when the customer made changes to the schedule, but includes the date when the customer posted a notice or concluded a contract. However, the position of the department's specialists contradicts the literal content of paragraphs 9, 10 of Rules No. 553 and paragraphs 11, 12 of Requirements No. 554. To avoid questions from controllers, do not include the day the notice was posted in the 10-day period.

For example, the customer saved on the purchase and introduced a new auction into the schedule. The contract manager published the changes to the EIS on March 20, 2017. The customer has the right to place a notice of the auction no earlier than March 31, 2017.

If you post a notice or send an invitation to participate in the procurement before the 10-day period, the contract manager, contract service employee faces a fine of 30,000 rubles. (part 1.5 of article 7.30 of the Code of Administrative Offenses of the Russian Federation).

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