Economic justification for organizing the control of the procurement plan. Justification of the purchase: what to look for. An example of justification for the purchase of communication services

All state orders under 44-FZ are carried out with budget money. To control the effectiveness of costs, customers are required to justify their need. Let's look at examples of what the justification for the compliance of the procurement object 2020 is, what to write in it and how to draw it up.

Normative base

According to Art. 18 of Law 44-FZ, the government establishes the procedure and form of justification. Interested persons can find the relevant regulations and forms in the resolution of the executive body dated 05.06.2015 N 555.

The legislation requires substantiating the order twice - when drawing up the plan and when approving the schedule. Since the object of the purchase is, according to 44-FZ, any goods, works and services purchased to meet municipal, regional or state needs, it is necessary to “confirm” the compliance of each purchase. If the plan and schedule change, the corresponding changes are made to the reports with justifications.

There are penalties for violating these rules officials customer in the amount of 10,000 rubles, in accordance with Part 2 Art. 7.29.3 Administrative Code of the Russian Federation. In addition, regulatory authorities may recognize the contract as unreasonable and refuse to conclude it.

Purchasing rationale

When the plan is approved, the following form is attached to it:

In such a table, the customer fills in all the columns in order, indicating:

identification code and the subject of the purchase;
the name of the state or municipal program and the specific event from it, for the implementation of which it is necessary to conclude a contract;
compliance of the procurement with the objectives listed in Art. 13 of Law 44-FZ;
references to regulatory documents that establish special requirements for the purchased goods, works or services, or an indication of their absence.

Not required from the customer Full description object of purchase under 44-fz. An example is a plan posted in the EIS, in which MDOU Kindergarten combined type"Lada" from the Moscow region explains the need to purchase household goods.

In chapter " General information positions” contains information about the identification code of the purchase and the name of the product.

The section "Purpose and Rationale" indicates why the administration of the kindergarten purchases household goods.

If this information is translated into tabular form in the form approved by the government, the following will be obtained:

You can formulate the compliance of the order with the goals in a free form. If there is an obvious connection between the product and the buyer, for example, a kindergarten orders furniture for preschoolers, then it is enough to indicate in column 6 of the report that the contract is necessary for the kindergarten to exercise its powers to care for children. When there is no such direct connection, for example, Kindergarten intends to purchase the services of a car mechanic, in the appropriate column it is necessary to explain in writing why such services are needed. For example, you can write that the services of a car mechanic are needed to repair buses used to transport children.

Explanations in the schedule

When approving the schedule, you will need to fill out a different form. It is also approved by government decree No. 555 and looks like this:

It has 10 columns, the first three of which are filled in by analogy with the previous form. In addition, the customer must specify:

the initial price of the contract and its justification;
method of determining and justifying the price;
how the provider is identified and the reasons for doing so;
grounds for putting forward additional requirements for participants.

As an example, consider one of the positions in the schedule of a metropolitan school that intends to purchase building materials.

If all the information from the EIS is translated into a tabular form, the customer's report will look like this:

If the justification of the initial price by one of the established methods takes up a lot of space, and there are many positions in the schedule, officials suggest describing the calculations in appendices, and in column 3 give only links to them.

In addition, if the customer enters into contracts with a single supplier in accordance with clauses 4, 5, 26, 33, part 1 of Art. 93 44-FZ, he is also obliged to justify the annual volume of such purchases, as well as indicate the existing restrictions on it.

Government Decree No. 1279 dated September 30, 2019 states that nothing is needed to justify the compliance of the procurement object in 2020. This resolution canceled the justification form for the entire procurement, including its part about the conformity of the subject of the auction. This form was approved by government decree No. 555 dated 06/05/2015.

What is a procurement object and how to describe it

Purchasing object - analogue terms of reference, the efficiency of carrying out depends on its correct description. procurement procedures. The description of the public procurement object is made extremely objectively and specifically, so that the customer receives the maximum number of relevant proposals and chooses the winner. The description must include all available characteristics: functional, qualitative and technical and its operational properties. It is forbidden to refer to trademarks or brand names and specify other requirements that will limit the number of participants.

Sources for the formation of the description:

Previously executed contracts.
Official websites (or other sources of information) of state and municipal bodies.
Regulations, technical standards, standards, regulations and other sets of rules.
Information from published scientific articles in magazines and other sources of information.
Other sources.

There are recommendations for describing the subject of public procurement. They relate to technical and physical indicators, terminology and symbols used in the description of purchased goods, works and services. They are installed:

Standards adopted in accordance with 162-FZ of 06/29/2015 "On standardization in Russian Federation».
Technical regulations adopted in accordance with 184-FZ of December 27, 2002 "On technical regulation".
Other conditions related to the needs of the customer.

Here is an example of a description of a public procurement object under 44-FZ:

If a desired item included in the catalog of goods, works, services (KTRU) and the start date mandatory application has come, then it will be necessary to take characteristics from this catalog to describe the object of public procurement. If the customer decides to use other parameters, he is obliged to justify such a decision. This is indicated in paragraphs 5, 7 of the rules for the use of KTR.

Here is an example of what to write to justify the inclusion of additional information in information about a product, work, service:

How to justify until 2020

When forming an order plan and schedule, budgetary institutions must provide justification for the order. The procedure was established by Decree of the Government of the Russian Federation No. 555 dated 06/05/2015. The customer independently fills in the columns of the form for substantiating the order of goods, works and services.

The justification form looks like this:

And here is an example of how an object was justified on a real purchase:

Let's take a look at how to fill out this form.

Cell 1. The serial number is indicated.

Cell 2. An identification code is indicated in accordance with the selected subject of public procurement, formed according to the rules of Art. 23 44-FZ and the order of the Ministry of Economic Development of Russia No. 422 dated 06/29/2015.

Cell 3. The name of the subject of the order is indicated. It completely coincides with the column "Name of the subject of the contract" from the schedule.

Cell 4. The program under which public procurement is carried out is indicated, for example, state, municipal or targeted.

Cell 5. The program activity is indicated, in accordance with the fourth column of the form.

Cell 6. The relationship between public procurement and activities within the framework of the implementation of the program indicated in column 4 is indicated.

Cell 7. Indicates the presence of regulations that establish requirements for certain types of goods, works and services or their absence.

How to justify: examples from practice

Let's use an example to show how to write a justification for a purchase.

Column 3. Translation services public services for the registration of acts of civil status and the issuance of a hunting license in electronic form. The contract concluded following the results of the purchase has the same name.

Column 4. The State Program of the Russian Federation "Information Society (2011-2020)", Decree of the Government of the Russian Federation of April 15, 2014 No. 313.

Column 5. According to the program from column 4.

Column 6. The purpose or result of the purchase is indicated in accordance with the program from column 4.

Column 7. The resolution under which public procurement is carried out is indicated.

And here is an example of justifying the compliance of the procurement object with the program event.

The rationale for the procurement is carried out by the customer when forming the procurement plan, schedule and consists in establishing the compliance of the planned procurement with the objectives of the procurement, determined taking into account the provisions of Article 13 of this federal law(including decisions, instructions, instructions of the President of the Russian Federation, decisions, instructions of the Government of the Russian Federation, laws of the constituent entities of the Russian Federation, decisions, instructions of the highest executive bodies of state power of the constituent entities of the Russian Federation, municipal legal acts), as well as the legislation of the Russian Federation and other regulatory legal acts on contract system in the area of procurement.

When forming a procurement plan, the object of procurement is subject to mandatory justification, based on the need for implementation specific purpose:

- the initial (maximum) price of the contract, the price of the contract in accordance with the procedure established by Article 22 of this Federal Law;
- method of determining the supplier (contractor, performer);
- assessment of the validity of procurement is carried out in the course of monitoring procurement, auditing in the field of procurement and control in the field of procurement in accordance with this Federal Law.
- based on the results of procurement monitoring, audit in the field of procurement and control in the field of procurement, a specific procurement may be recognized as unreasonable.

If the planned procurement is recognized as unreasonable, the control bodies specified in Clause 3 of Part 1 of Article 99 of this Federal Law issue orders to eliminate the identified violations of the legislation of the Russian Federation and other regulatory legal acts on the contract system in the field of procurement and bring to administrative responsibility the persons guilty in violation of the requirements of this Federal Law, in the manner prescribed by the Code of Administrative Offenses of the Russian Federation.

The procedure for substantiating purchases and the form of such substantiation are established by the Government of the Russian Federation.

Rationing in the field of procurement is understood as the establishment of requirements for goods, works, services purchased by the customer (including the marginal price of goods, works, services) and (or) standard costs for ensuring the functions of state bodies, management bodies of state non-budgetary funds, municipal bodies.

For the purposes of this article, the requirements for goods, works, services purchased by the customer are understood as the requirements for the quantity, quality, consumer properties and other characteristics of goods, works, services, allowing to ensure public and municipal needs, but not leading to the purchase of goods, works, services that have excessive consumer properties or are luxury goods in accordance with the legislation of the Russian Federation.

The Government of the Russian Federation establishes general rules regulation in the field of procurement to meet state and municipal needs, including:

1) general requirements for the procedure for the development and adoption of legal acts on regulation in the field of procurement, the content of these acts and ensuring their implementation;
2) general requirements for certain types of goods, works, services (including marginal prices for goods, works, services) and (or) standard costs for ensuring the functions of customers.
4. Government of the Russian Federation, higher executive bodies state authorities of the constituent entities of the Russian Federation, local administrations in accordance with general rules rationing, provided for by Part 3 of this article, establish the rules for rationing in the field of procurement of goods, works, services to meet, respectively, federal needs, the needs of the constituent entities of the Russian Federation and municipal needs (hereinafter referred to as the rationing rules), including:
- - requirements for the procedure for the development and adoption of legal acts on regulation in the field of procurement, the content of these acts and ensuring their implementation;
- - requirements for certain types of goods, works, services (including marginal prices for goods, works, services) and (or) standard costs for ensuring the functions of customers.

State bodies, management bodies of state non-budgetary funds, State Corporation for Atomic Energy "Rosatom", municipal authorities, on the basis of the rationing rules established in accordance with part 4 of this article, approve the requirements for purchased by them, their territorial bodies(subdivisions) and subordinated to the said bodies, the said corporation by state-owned institutions and budgetary institutions, as well as autonomous institutions and state, municipal unitary enterprises, to which the provisions of this Federal Law apply, certain types of goods, works, services (including the marginal prices of goods, works, services) and (or) standard costs for ensuring the functions of the said bodies, the said corporation.

Regulation rules, requirements for certain types of goods, works, services (including marginal prices for goods, works, services) and (or) standard costs for ensuring the functions of state bodies, management bodies of state non-budgetary funds, municipal bodies are subject to mandatory placement in a single information system.

The Government of the Russian Federation establishes the cases of mandatory public discussion of procurement and its procedure. Such discussion begins from the date of placement in the unified information system of procurement plans containing information on procurement subject to mandatory public discussion, and ends no later than late before the expiration of which the definition of the supplier (contractor, performer) may be canceled by the customer in accordance with Article 36 of this Federal Law.

The legislation of the constituent entities of the Russian Federation, municipal regulatory legal acts, in addition to the cases established by the Government of the Russian Federation in accordance with part 1 of this article, may establish other cases of mandatory public discussion of procurement to meet the needs of the constituent entities of the Russian Federation and municipal needs, respectively, as well as the procedure mandatory public discussion of procurement in such cases.

Based on the results of the mandatory public discussion of procurement in accordance with parts 1 and 2 of this article, changes may be made to procurement plans, schedules, procurement documentation, or procurement may be canceled. Procurement subject to mandatory public discussion and cannot be carried out without such a discussion.

3. Formation and maintenance of the schedule

Approved and maintained in accordance with the requirements that establish:

· Government of the Russian Federation - in the case of procurement on orders for federal needs;
· supreme body the executive power of the subjects of the Russian Federation in the manner established by the Government of the Russian Federation - to meet the needs of these subjects;
local administrations in in due course- when purchasing for the needs of municipalities.

The following subjects may participate in the procedure procurement activities:

· government customers acting on behalf of the constituent entities of the Russian Federation (hereinafter referred to as government customers);
· municipal customers acting on behalf of municipalities (hereinafter - municipal customers);
· budgetary institutions created by the constituent entities of the Russian Federation or municipalities.

The governing bodies of state or municipal customers can delegate their powers to carry out public procurement on a contractual basis free of charge. In such cases, the procedure for the formation of the procurement schedule may participate (within the powers granted):

· budgetary institutions;
autonomous institutions;
state unitary enterprises;

Subject to the implementation of capital investments in objects that are state / municipal property, this procedure the formation of procurement schedules also applies to:

municipalities (hereinafter referred to as autonomous institutions);
State unitary enterprises whose property is owned by the subjects of the Russian Federation;
municipal unitary enterprises.

The development and formation of schedules is carried out annually for a period equal to a calendar year, based on the procurement plans that the customer is going to implement in the corresponding financial year. The terms for the implementation of the formation procedure are determined by the highest executive bodies of state power of the constituent entities of the Russian Federation or local administrations.. This takes into account the status of subjects:

for state (municipal) customers, the terms are determined by the bodies that manage the budget funds of the constituent entities of the Russian Federation or local budgets;
· for budgetary institutions, the deadlines are set by the bodies that carry out the functions of their founders;
· for legal entities that carry out purchases for the purpose of implementing programs for capital investments, the terms are calculated from the moment of concluding an agreement for the purchase of real estate in state / municipal ownership or for the provision of subsidies that allow capital investments in the relevant objects of state / municipal property (only for those purchases that are planned by within the specified subsidies);
· for legal entities exercising their functions within the framework of the powers granted, the terms should not exceed those established by higher authorities.

The formation of schedules is carried out after the relevant body of the subject of the Russian Federation or municipality submitted a draft normative act on the approval of the budget. Within the specified time frame, if necessary:

clarification of the generated procurement schedules;
bringing to the customer the financing program and the scope of rights and powers for procurement of each specific entity, concluding contracts for the provision of subsidies or transferring powers as part of their delegation in the manner prescribed by the regulations on the interaction of customers and legal entities to which they delegate their powers;
· approval of the generated plans-schedules.

In any case, the terms of formation and approval should not exceed statutory No. 44-FZ 10 working days.

4. Placement of the schedule in the information retrieval system

The law provides that the procedure for placing procurement schedules in the public domain is determined by the Government of the Russian Federation.

In accordance with the specified normative act, after approval, the schedules are entered into a single information system that accumulates data in the field of procurement within 3 days. The exception is information that contains information classified in accordance with the established procedure as a state secret. Prior to the commissioning of this system, the placement is made on the official website of the Russian Federation, intended for posting information on government orders and located on the Internet information and telecommunication network (www.zakupki.gov.ru).

There are some categories of information data on the implementation of public procurement, the placement of which in open sources is not allowed in cases where they contain information that differs from those contained in the procurement schedules. These include:

Purchase notices
Procurement documentation;
· invitations to participate in the procedure for determining the supplier by closed methods.

The law provides that from the moment it is put into effect, procurement participants have the right to operate only with the information that is included in the schedules, so customers should be very careful about the content and form of the information they post.

The subjects of procurement procedures must take into account the following requirements for the content of information when including it in the schedules.

List of goods (works/services) that are the subject of procurement. Procurement schedules include only those goods, works or services that can be purchased on a competitive basis through:

· open and closed competitions;
competition with limited participation, including the closed one;
· 2-stage competition, including closed one;

Auctions are also allowed using electronic and closed auctions, as well as purchases by making requests for quotations and requests for proposals or purchases from sole supplier.

It will not be a violation of the established requirements and the procurement by determining the supplier by decision of the Government of the Russian Federation in other ways or taking into account additional conditions for the execution of the contract.

a) purchase order

Procurement schedules should contain only those purchases that will:

Placed on the official website in the prescribed manner notices of the purchase;
· invitations were sent to participate in the procedure for determining the supplier in those cases that are allowed by federal law.
b) Set deadlines.

The procurement schedule includes information on procurement:

which are subject to acquisition during the year for which it was developed and approved this document;
· the period of implementation of which (the period of performance of contractual obligations for which) exceeds the period for which the schedule is approved.

The legislation of the Russian Federation may establish additional conditions that reflect the specifics of procurement certain types goods (works/services) or other essential information. Such information is also included in the procurement schedules. The category of specified information includes, for example, information data on the implementation of other (less common) methods of public procurement:

· centralized purchases;
joint competitions;
joint auctions;
purchases using closed methods definitions of suppliers, etc.

Apart from general requirements for the preparation of schedules, there are requirements for information that relates to each specific purchase. The requirements for the form of providing information are established in Resolution No. 1044. The totality of this information is contained in a single document and consists of the following main information blocks.

In this article, the breakdown into information blocks is conditional, since it is carried out in order to facilitate the process of informing, analyzing and structuring the provisions of regulatory documentation for potential customers and suppliers.

1. Customer data.

This category of information includes information according to which it is possible to identify the customer, his status, his compliance with one or another type of customer (state or municipal customer, legal entity) indicating:

statutory data (full name, location, telephone, address Email);
taxpayer data (identification number, registration reason code, code in accordance with All-Russian classifier territories of municipalities).
2. Information about the purchase.

The totality of information about the purchase includes structured information that makes it possible to attribute each specific purchase to a certain category of similar ones. This is done in order to effectively record, coordinate, control and statistically process information on tender procedures.

2.1. Procurement coding.

Encoding is done by the "end-to-end" method. This means that procurement codes are indicated in procurement plans, schedules, notices of procurement placement, tender documentation and other procedural documents, which ensures their interconnection.

The identification code is formed from the codes:

· budget classification, determined in accordance with the budgetary legislation of the Russian Federation;
national classifiers;
· a catalog of goods (works/services) that meets state or municipal needs.

The identification code may contain Additional information provided for regulations. The order and structure of the code is determined by the relevant state body, based on the purpose of application.

2.2. Name of the procurement object and its description.

In cases stipulated by the Law. the name of the procurement object is indicated on the basis of the information contained in the special catalog, indicating the main characteristics. The catalog of goods (works/services) has been developed to meet state (municipal) needs and contains a voluminous list systematized taking into account the requirements of modern market realities.

When describing the object of procurement, it is necessary to adhere to the objective nature of the presentation of information. It can be done using:

functional, technical, quality or (if necessary) performance characteristics;
standard indicators, requirements, symbols;
special terminology relating to technical or quality parameters;
Specifications
plans, drawings, sketches;
photographs;
reports on work, tests, tests and their methods;
information about packaging, marking, labels;
Compliance information technical regulations, specifications, standards.

If necessary, the description may contain information about the application as a cost criterion life cycle goods (an object created as a result of the work) with an indication of the costs associated with:

Procurement of goods (performance of work);
follow-up service
operation throughout the service life;
repair;

disposal of the delivered goods (an object created as a result of the work).

If the object of procurement can be measured quantitatively, its description must contain the name of the units of measurement in accordance with the code for the relevant All-Russian classifier.

The description should not include data that could lead to a limit on the number of participants. These include information describing:

· trade names;
· trademarks;
service marks;
* patents, utility models, industrial designs;
* place of origin of goods;
* name of the manufacturer;
* other additional information about the object.

The exception is cases where there is no other way to more accurately and clearly describe the object of procurement.

2.3. Essential conditions of purchase.

This information block of information includes information that will later be used to complete a civil law transaction and draw up a contract as its essential conditions or additional conditions that the customer considers essential.

This information shall be included in schedules and other tender documents. It must contain information about:

* quantitative characteristics of the goods to be delivered, or the volume of work (services) to be performed (rendered) in the current financial year, expressed in established units of measurement;
* the total amount of purchases in periods outside the current financial year, expressed in established units of measurement (in cases where the purchase period exceeds the period for which the schedule is approved);
* the planned timing and frequency of implementation of contractual obligations or the timing of the implementation of individual stages (in cases where phased work is provided) from daily, weekly, monthly, quarterly, etc. breakdown;
* the initial (maximum) contract price or the contract price when purchasing from a single supplier, which is formed in the prescribed manner and is determined in the form of a clearly defined amount or in units of labor, work or services (in cases where it is difficult to determine the scope of performance);
justification of the purchase;
· the amount of advance payment (in cases where it is provided) in the current financial year;
· a phased payment schedule (if any) in the current financial year;
the amount broken down by years of the planning period and the total amount of planned payments (in cases where the purchase period
Exceeds the period for which the schedule is approved);
additional requirements for procurement participants and their justification in cases where such requirements are allowed by law or by-law.

Justifications for the purchase are prepared by the customer as attachments for each item of purchase separately. They should include information justifying the initial (maximum) contract price or the contract price when purchasing from a single supplier. They are calculated using one or more methods:

method of comparable market prices, carried out with the help of market analysis;
normative;
tariff;
· design estimate;
costly.

When defining a supplier, customers can use competitive ways choice, as well as the way to purchase from a single supplier, without taking actions that could be regarded as an unreasonable reduction in the number of participants. At the same time, customers must take into account the requirements of the law for certain categories of participants, for example, small businesses or organizations of people with disabilities.

In accordance with the federal legislation on the contract system, customers, which include budgetary institutions, will have to justify them when planning their purchases from January 1, 2016 (Article 18 of Federal Law No. 44-FZ of April 5, 2013 "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” (hereinafter referred to as the Law on the contract system)). A new regulatory legal act - Decree of the Government of the Russian Federation dated 05.06.2015 No. 555 - establishes the procedure for justifying the purchase of goods, works and services (GWS) to meet state and municipal needs and the forms of such justification. In this consultation, the author considers the rules for justifying purchases, taking into account this new document.

Justification of the purchase is carried out by a budgetary institution in two cases : when forming a procurement plan and when forming a procurement schedule (hereinafter referred to as the schedule). Please note that from 01/01/2016, institutions will be required to create both of these documents - for now, only the formation of the schedule is being carried out.

The procurement plan will be formed at the next fiscal year and planning period the term of the budget, the schedule - only for the next financial year. For example, given that the budgets are three years, in 2016 institutions will need to form a procurement plan for 2017 (the next financial year) and 2018-2019 (the planning period), and a schedule for 2017. Wherein said documents it will be necessary to do it taking into account the normative legal acts already adopted, but not yet entered into force - they also come into force from 01.01.2016. Now schedules are formed taking into account such regulatory legal document, how Order of the Ministry of Economic Development of the Russian Federation No. 182, of the Treasury of the Russian Federation No. 7n dated March 31, 2015, establishing the features of placement in a single information system or before the commissioning of this system on the official website of public procurement http://zakupki.gov.ru of schedules for placing orders for 2015-2016.

Terms of formation of the procurement plan and schedule

What needs to be justified in terms of procurement?

When forming a procurement plan, the object of procurement will be subject to justification based on the need to achieve a specific procurement goal. The tabular form of the plan itself contains the column "Purpose of the procurement" - it should indicate one or another event of the state or municipal program, within which state-financed organization makes a purchase, and the expected result of the implementation of this activity. Besides, as an annex to the procurement plan should be separate document - justification for each object or objects of procurement.

What information should be indicated in the substantiation of the procurement object?

The rationale for the object (objects) of the procurement is a tabular form, in which the following data is entered for each procurement:

Identification code. The procedure for the formation of this code, including its composition and structure, depending on the purpose of application, will be established by the Ministry of Economic Development in agreement with the Ministry of Finance. At the time of preparation of this consultation (June 2015), this procedure had not been established.

Name of the procurement object. It practically corresponds to what is called “the name of the subject of the contract” in the existing schedules - for example, a car.

Name of the state program, program of the subject of the Russian Federation, municipal program(including a target or departmental target program, other document of strategic and program-target planning), if the purchase is planned within the framework of the specified program.

Currently, in accordance with the budget legislation, which provides for the widest application of the program-target method of management and budgeting, the activities of state and municipal institutions, as a rule, are carried out within the framework of state and municipal programs. Within the framework of these programs, budget expenditures for the activities of institutions are also formed ( Part 4 Art. 21, Art. 179 BK RF). For example, in the Moscow region, the activities of regional state institutions of secondary vocational education carried out within the framework of the regional State program of the Moscow region "Education of the Moscow region" for 2014 - 2018 (subprogram "Professional education").

Name of the event state program, program of a constituent entity of the Russian Federation, municipal program (including a target or departmental target program, other document of strategic and program-targeted planning), the name of the function, the powers of the state body, the management body of the state non-budgetary fund, the municipal body and (or) the name of the international RF treaty.

As the objectives of procurement, federal legislation on the contract system provides not only for the implementation of state or municipal programs, but also for the fulfillment of international obligations of the Russian Federation, the functions and powers of state bodies of the Russian Federation, management bodies of state and territorial off-budget funds of the Russian Federation, state bodies of constituent entities of the Russian Federation, municipal bodies, with the exception of those performed within the framework of state and municipal programs. However, as mentioned above, the activities of budgetary institutions, as a rule, are carried out precisely within the framework of programs. Therefore, for example, in relation to the purchase passenger car for the needs of a budgetary institution of secondary vocational education, it is necessary to indicate the event of the corresponding program, for the implementation of which such a purchase is necessary and the funds for which are provided in the amount of financing of this event. Taking for example the above state program Moscow Region "Education of the Moscow Region" for 2014 - 2018, then the event of this program, to which one could "tie" the purchase of a car by a budgetary institution of secondary vocational education, could be "improvement of the material and technical base public institutions professional education” (if the purchase would be planned at the expense of budgetary funds transferred to the institution in the form of a subsidy for purposes not related to the fulfillment of the state task) or “carrying out educational activities at the expense of individuals and (or) legal entities under contracts for the provision of paid educational services in educational institutions of vocational education” (if the purchase is at the expense of non-budgetary funds of the institution received by it for the provision of paid educational services). Although we note that the latter case is unlikely, since, most likely, the budgetary institution will carry out purchases at the expense of extrabudgetary funds within the framework of Federal Law No. 223-FZ of July 18, 2011 “On Procurement of Goods, Works, Services by Certain Types of Legal Entities” where justification of purchases is not required.

Justification of the compliance of the object and (or) objects of the procurement measure of the state (municipal) program, functions, powers and (or) international treaty RF. In this paragraph, it is necessary to indicate how the implementation of the procurement corresponds to the above measure of the state or municipal program. For example, in the case of buying a car as part of an event to strengthen the material and technical base of state institutions, one can quite formally and concisely indicate that the purchase of a new car will help strengthen the material and technical base of the institution.

Full name, date of adoption and number of approved regulatory legal (legal) acts that establish requirements for certain types of GWS (including marginal prices) and (or) to determine the standard costs for ensuring the functions, powers of state bodies, management bodies of state non-budgetary funds, municipal bodies, including state institutions subordinate to these bodies, or an indication for the absence of such an act for the relevant object (objects) of the procurement.

What price limits to consider?

The justification for purchases is related to the concept of “rationing in the field of procurement”, introduced by federal legislation on the contract system and designed to meet state and municipal needs, while excluding the purchase of GWS that have excessive consumer properties or are luxury goods. Until 01.01.2016 state and municipal bodies, on the basis of the regulation rules, which must also be established by them, approve the requirements to certain types of GWS purchased by budgetary institutions under their jurisdiction (including their marginal prices). For example, in relation to cars purchased by budgetary institutions, marginal price auto. For example, at the federal level, such restrictions have already been defined - if it is planned to purchase a car for the head or deputy head of a federal state body with personal assignment, then such a car may cost no more than 2.5 million rubles, if for the head (deputy head) structural unit this body - no more than 1.5 million rubles. Therefore, if it is planned to purchase GWS, for which such rationing will be established, in this position it is necessary to indicate the details of the relevant regulatory legal act.

What needs to be justified in the schedule?

When forming another document - a schedule - the following are subject to justification:

- the initial (maximum) contract price (IMCC) or the contract price in case of purchase from a single supplier (contractor, performer) (EP);
– method of determining the supplier (contractor, performer), including Additional requirements to the procurement participants, if the procurement method is a tender with limited participation or a two-stage tender.

These justifications should be contained in a separate annex to the schedule for each procurement object. This appendix is compiled in a tabular form, in which, for each purchase, in addition to its identification code and the name of the object (the content of the procurement plan justification form is repeated here - see above), the following data is entered:

1. NMTsK, the price of the contract concluded with the EP.

If we are talking, for example, about buying a car, then the specific initial (maximum) price of its purchase is indicated.

2.Name of the method of determination and justification NMTsK, the price of the contract concluded with the EP. In accordance with the federal legislation on the contract system, to determine the IMCC or the price of a contract concluded with the EP, the following can be used: 1) the method of comparable market prices (market analysis); 2) normative method; 3) tariff method; 4) design and estimate method; 5) costly method.

3. Justification of the impossibility of using the methods specified in Part 1 of Art. 22 of the Law on the contract system , as well as the rationale for the method of determining and justifying the NMTsK, the price of the contract concluded with the EP, not provided for in Part 1 of Art. 22 laws.

If, when planning the purchase, the customer could not apply any of the above methods for determining the NMTsK or the price of the contract with the EP - federal legislation on the contract system allows this - then in this position it is necessary to justify this impossibility, as well as the method that was applied instead of the above. If any of the above methods has been applied, this position is not filled.

4.Justification of the NMCC, the price of the contract concluded with the EP. Here it is necessary to describe the specific procedure for applying one or another method to determine the IMCC or the price of the contract concluded with the EP. For example, if the purchase of a car uses the comparable market price method, then you need to bring the collected data from various suppliers and calculation of the final result. If the purchase is carried out from the EP in the established cases, when justification of the contract price is not required (for example, when purchasing GWS for an amount not exceeding 100 thousand rubles), this position is not filled.

5. The method of determining the supplier (contractor, performer). One of the methods for determining the supplier (contractor, executor) is indicated, which is provided for by federal legislation on the contract system and which a budgetary institution, within the framework of this legislation, chooses for procurement.

6. Justification of the chosen method of determining the supplier (contractor, performer). The choice of one or another method of determining a supplier (contractor, performer) within the framework of the federal contract system is carried out by a budgetary institution, taking into account many different factors, however, without delving into this large-scale topic now, we can recommend institutions to use fairly formal wording when filling out this position - for example, " application of the request for quotations for the implementation of this procurement is allowed by the current legislation.

7. Justification of additional requirements for procurement participants (if there are such requirements). The federal legislation on the contract system provides that when using certain procurement methods, including a tender with limited participation and two-stage competition, the budgetary institution should use additional requirements for procurement participants in cases established by the Government of the Russian Federation. For example, when purchasing through a tender with limited participation of services Catering and (or) deliveries food products, procured for organizations carrying out educational activities, medical organizations, organizations social service, organizations of recreation for children and their rehabilitation, if the NMTsK (lot price) exceeds 500 thousand rubles, the budgetary institution must apply to the procurement participants such a requirement as “experience in the execution (taking into account the succession) of the contract (agreement) for the provision of public catering services and (or) food supplies for the last three years prior to the date of filing an application for participation in the relevant competition.

Since the establishment of these additional requirements in certain cases is mandatory, when filling out this position, it is recommended to simply indicate one or another additional requirement marked “(is mandatory in accordance with applicable law)”.

In a relationship procurement through request for proposals medicines , which are necessary for prescribing to the patient in the presence of medical indications (individual intolerance, according to vital indications) by decision medical commission, an additional supporting document is the decision of the medical commission. This decision should also become an annex to the procurement plan or schedule.

With regard to certain types of purchases, not every concluded contract is subject to justification, but the total annual volume of purchases in one line. These types of purchases include the following purchases from the EP:

– purchase of GWS for an amount not exceeding 100 thousand rubles;
– purchase of GWS by state or municipal institution culture, the statutory goals of which are the preservation, use and promotion of cultural heritage, as well as other state or municipal institutions (zoo, planetarium, park of culture and recreation, nature reserve, botanical garden, national park, natural park, landscape park, theater, institution performing concert activities, a television and radio broadcasting institution, a circus, a museum, a cultural center, a cultural center, a club, a library, an archive), state or municipal educational organization for an amount not exceeding 400 thousand rubles;
– conclusion of a contract for the provision of services related to sending an employee on a business trip, as well as participation in festivals, concerts, performances and similar cultural events (including tours) on the basis of invitations to attend these events (such services include providing travel in place business trip, the venue of these events and vice versa, renting a dwelling, transport service, providing food);
– conclusion of a contract for the provision of teaching services, as well as the services of a guide (guide) by individuals.

If changes are made to the procurement plan or schedule, changes must be simultaneously made to the relevant procurement justification forms.

Features of the justification in terms of procurement and in the schedule

Fill out the schedule procurement justification form at the same time as the schedule itself. This must be done through the same system in which the schedule is made. Please note that you need to not only follow the form, but also take into account the specifics of the justification of the NMCC, the method of purchase and additional ones. The nuances of justification are possible for some. Errors in justification can lead to a fine of up to 50 thousand rubles.

Where to fill out the justification form and which columns to duplicate from the schedule

Justification of purchases must be filled in according to approved form at (clause 2 of the Procurement Justification Rules).

This must be done in in electronic format in the same system where you filled out the schedule: UIS, Electronic Budget, regional (municipal) procurement systems.

The form has 10 columns. Part of the information (purchase identification code, name of the procurement object, (hereinafter referred to as NMCC), method of determining the supplier) must simply be duplicated from the schedule itself.

You must complete the rest of the fields yourself.

How to justify the NMCC or the price of a contract with a single supplier

Name of justification method NMTsK indicate in column 5. These can be standard methods provided for in Part 1 of Art. 22 of Law N 44-FZ, or other methods. The standard ones include: the method of comparable market prices (market analysis), tariff, design estimates, normative, costly.

Rationale for other methods(if any) Enter the NMCC in column 6. Describe why the standard methods did not fit and what is the method by which you justified the CMC.

Example of substantiation of other IMCC methods

If, suppose, standard methods did not suit you when purchasing services for the management and maintenance of an apartment building (clause 22, part 1, article 93 of Law N 44-FZ), then you can specify: “Apply the methods established by Art. 22 of Law N 44-FZ, it is impossible, because Management Company selected by the general meeting of owners and the price of the contract is determined on the basis of the protocol general meeting owners of the premises of an apartment building.

Justification of the NMCC determined by the standard method, enter in column 7. Briefly describe how the calculation was done. For example, in this column indicate: a specific part of Art. 22 of Law N 44-FZ, the documents on the basis of which the calculation was made, the calculation itself.

An example of the justification of the IMCC determined by the standard method

To determine the NMCC purchases of fuels and lubricants (gasoline AI-95), the method of comparable market prices was used. Calculated NMTsK on the basis of three commercial proposals. When filling out the justification column of the NMCC, you can specify:

“The calculation was made in accordance with Part 2 of Art. 22 of Law N 44-FZ by the method of comparable market prices. The cost of 1 liter of gasoline AI-95, according to commercial offers, amounted to: 39 rubles. (supplier N 1), 40 rubles. (supplier N 2), 41 rubles. (supplier No. 3). Required quantity: 12 500 l. NMTsK \u003d (39 + 40 + 41) / 3 x 12,500 \u003d 500,000 rubles.

How to justify the choice of procurement method

To justify the method of procurement, it is enough to indicate in column 9 the article of Law N 44-FZ, which establishes such a method.

If you are spending electronic auction for the purchase of goods from the auction list, also refer to the Decree of the Government of the Russian Federation of 03/21/2016 N 471-r.

If assigned to the patient by medical indications, indicate the number and date of the decision of the medical commission on the appointment of these drugs (clause 5 of the Procurement Justification Rules).

How to justify additional requirements for procurement participants

If you have established such requirements for procurement participants, then in column 10 you must justify on the basis of which you did this.

Specify the article of the Law N 44-FZ and (or) the paragraph from the annexes to the Decree of the Government of the Russian Federation of 04.02.2015 N 99, on the basis of which you established additional requirements for the participant

How to justify special purchases

Small purchases up to 100 thousand rubles are special. or 400 thousand rubles, as well as purchases under paragraphs 26 and 33 of Part 1 of Art. 93 of Law N 44-FZ.

They do not need to fill out all the justification. All you have to do is enter:

in column 2 - identification code of the purchase from the schedule;
in column 4 - the amount of all purchases for the year. If, for example, you plan to spend up to 100 thousand rubles in a year of purchases. for a total of 20 million rubles, then indicate in this column 20 million rubles. It is not necessary to break this amount into specific purchases;
in column 7 - calculation of the volume of purchases. For example, according to paragraph 26 of part 1 of Art. 93 of Law N 44-FZ, indicate that the price is calculated in accordance with the travel plan. For purchases up to 100 thousand or up to 400 thousand rubles. write that the planned volume corresponds to the allowable volume of such purchases for the year;
in column 8 - the basis for the purchase, for example, purchases from a single supplier under paragraph 4 of part 1 of Art. 93 of Law N 44-FZ.