How to change the kvr in the position of the schedule plan. Reflection in the procurement plan and the formation of the procurement quota from two quarters. How to fill out the special orders section

At the stage of drawing up a plan under 44-FZ, the customer indicates information about special and specialized orders that can only be carried out by suppliers with the required level of qualifications. It is necessary to correctly determine the belonging of purchases to each group in order to correctly fill out the plan. In this article we will answer the question: “special purchases in the procurement plan - what is it?”, and we will also analyze how to correctly establish additional requirements for participants and, most importantly, how to fill out special purchases in the procurement plan and, similarly, specialized ones.

Special orders

Special purchases in terms of procurement are a list of goods, works and services established by Decrees of the Government of the Russian Federation dated 06/05/2015 No. 552 and dated 11/21/2013 No. 1043. Here it is:

medicines (clause 7, part 2, article 83 44-FZ);
goods, works or services in an amount not exceeding 100 thousand rubles (clause 4, part 1, article 93 44-FZ);
goods, work or services in an amount not exceeding 400 thousand rubles (clause 5, part 1, article 93 44-FZ);
sending an employee on a business trip or participating in concerts (clause 26, part 1, article 93 44-FZ);
teaching services;
guide services;
maintenance and repair of non-residential premises transferred for free use or operational management to the customer, water, heat, gas and energy supply, security, removal of household waste;
collection and processing of statistical data;
granting the right to access information from documentary foreign databases (clause 44, part 1, article 93 44-FZ).

How to fill out the special orders section

The EIS provides a separate tab for this. On the page for creating a position record, you must indicate the type of object, the planned year of posting the notice, code for the type of expense, information about justification and financing. Information about a certain list of goods, works, and services is indicated in one line in the amount of the annual volume of financial support. Special purchases in the 2019 schedule in the EIS contain similar requirements.

To correctly fill out the Special Procurement section in the 2019 procurement plan, first click on the “Add procurement object” button.

The Special Purchasing Details tab appears. In the field shown in the image below, select the required special order type from the drop-down list. We looked at possible values earlier. At the same time, if “Medicinal products (Clause 7, Part 2, Article 83 of 44-FZ)” is selected, the “Justification for the conformity of the object” field is renamed to “Justification for the conformity of the object (in accordance with the decision of the medical commission).”

In the “Planned year of posting a notice or invitation to participate in determining a supplier (contractor, performer) or concluding a contract with a single supplier (contractor, performer)” field, select the required year from the drop-down list.

Fill in the “Expense type code” field manually or select a value from the directory by clicking on the magnifying glass image. If the type of customer organization is “ Unitary enterprise", select "KVR not defined". In this case, the field will be set to “000”, and the field itself will become unavailable for editing. Please note that if you need to specify several CVRs, add each as a separate entry in the table.

To fill out the last field, click on the “Add IKZ” hyperlink.

When everything is ready, click on the “Finish” button. The created record will appear in the table.

Special orders

Do not confuse special and specialized orders. Difficulties often arise in determining the difference between them, which leads to incorrect completion of the plan.

Specialized orders are technically and technologically complex orders, including those with an innovative, high-tech component. The technological complexity parameter is formed for each specific order, in contrast to the previously considered special lots.

A closed list of cases of a complex specialized nature is provided for in Appendix No. 2 to Government Resolution No. 99 dated 02/04/2015. For example, here are some of them:

design and manufacture of equipment used at nuclear energy facilities;
construction, reconstruction, major renovation especially dangerous, unique objects, as well as road structures, if the NMCC to meet state needs exceeds 150 million rubles, to meet municipal needs - 50 million rubles;
provision of services Catering for educational, medical organizations, social services if the NMCC exceeds 500,000 rubles;
determination of cadastral value during state assessment.

We would like to add that specialized orders also include scientific research, experiments, surveys and design work.

How to fill out the Special Orders section

This section is completed at the stage of drawing up a procurement plan. To do this, on the tab " General information positions" check the box "Procurements that, due to technical and (or) technological complexity, innovative, high-tech or specialized nature, are capable of supplying, performing, providing only suppliers (contractors, performers) with the required level of qualifications, and also that are intended to carry out scientific research, experiments, research, design work(including architectural and construction design).” After this, the “Additional information” field will appear, in which indicate the reasons why your lot falls under the definition of specialized.

Read more about general rules Learn about the use of groups, subgroups and elements of expense types from "Encyclopedia of solutions""Procedure for applying expense type codes" of the Internet version of the GARANT system. Get free
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There are several grounds for qualifying expenditures of a government institution as misuse of budget funds. Among them is the incorrect use of expense type codes (hereinafter referred to as CWR). This reason for fines has become especially popular among inspectors this year. The reason for close attention to the CWR is clear - KOSGU can no longer be used for these purposes.

And in 2016, institutions of all types are required to use CVR in 15-17 categories of some accounting accounts. So an error in the application of CWR can also become a reason for distortion of the indicators of the reporting forms...

Let's figure out what violations in the use of CVR are most often detected during inspections. And at the same time, we will formulate rules, compliance with which will help minimize the risk of disagreements with auditors.

Error No. 1. A link was applied between KVR and KOSGU, which is not provided for in Appendix 5.1 to Instructions No. 65n

Appendix 5.1 to Instructions No. 65n provides an exhaustive list of combinations of KOSGU and KVR codes. When generating an accounting account number, the use of a link not provided for by this application is a violation of the current accounting methodology.

In addition, such errors can lead to distortion of accounting (budget) reporting indicators. For example, an incorrect CVR in the 15-17 digits of the account number for accounting settlements is the reason for indicating false data on the lines of the Debt Information (form 0503169, form 0503769). And for such mistakes, under certain circumstances, they may be fined.

In itself, violation of the requirements of Appendix 5.1 does not constitute grounds for classifying misuse of budget funds in government institutions. However, failure to comply with the links provided for in this appendix “signals” to the inspectors: either the CVR or the KOSGU was applied incorrectly. Well, then they will compare the economic content of a specific operation with the procedure for applying the corresponding CVR and KOSGU codes. And in case of erroneous use of the CVR, they can draw up a protocol according to.

In some cases, auditors may use Appendix 5.1 as an additional tool to determine the correct application of the CWR. For example, KVR 241 can include expenses for payment for research and development work. What are these expenses? Is it possible to purchase materials and equipment intended for research separately under KVR 241? The description of this KVR does not provide answers to these questions, but they can be found in Appendix 5.1... Thus, the linkage of KVR 241 with KOSGU 310 is not provided for at all. And material reserves according to KVR 241 and KOSGU 340 can be purchased, but only if we are talking about special equipment.

It happens that a specific expense operation is not directly named in the descriptions of the procedure for using CVR (KOSGU). In such situations, expenses can be attributed to the CWR and the KOSGU code, in the description of which expenses similar in economic content are named. The fact is that in these descriptions many lists of operations are open. However, do not forget to check the selected combination of KVR and KOSGU code for compliance with Appendix 5.1. If there is no such link in Appendix 5.1, it is better to choose a different combination...

Attention!
The financial and economic activities of public sector organizations are diverse. It is possible that some operation has not yet come “to the attention” of the Ministry of Finance and was not taken into account when drawing up Appendix 5.1. If this is your situation, write to the Ministry of Finance. But before making changes to Directive 65n, still choose a combination of KVR and KOSGU code that does not contradict either the description of the procedure for using KVR (KOSGU) or Appendix 5.1. After all, when qualifying violations, auditors are guided exclusively by the provisions of the version of the normative act in force at the time of the expenditure transaction...

Error No. 2. Expenses for business trips and other social guarantees are incorrectly distributed between CVR 100 and 200

Instructions No. 65n provide for the separation of costs for providing social guarantees and compensation to personnel, measures of social support for citizens provided by:
- in cash;
- in kind.

For example, an advance payment when leaving on a business trip or “overspending” (if an advance was not issued) must be paid according to the corresponding element of the types of expenses of group 100 “” and KOSGU code 212 “Other expenses”. And the acquisition (purchase) within the framework of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter referred to as Law No. 44-FZ) and Federal Law dated July 18, 2011 No. 223-FZ " " (hereinafter referred to as Law No. 223-FZ) for a business trip employee, travel documents or payment for hotel services will have to be reflected by type of expenses 244 in the link:
- with subarticle 222 " " of KOSGU (in terms of payment for travel to the place of business trip and back by transport common use);
- with subarticle 226 " " of KOSGU (regarding payment for the rental of residential premises for the period of a business trip).

Apply the same rule to reflect expenses for other social guarantees: when paying for travel on vacation, when exercising the right of individual employees to free travel for business purposes, when paying for employee training, etc.

Violation of the principle formulated above is a valid reason for claims by financial control authorities (see, for example, the decision of the Petropavlovsk-Kamchatsky City Court of the Kamchatka Territory dated January 13, 2016 in case No. 12-22/2016, the decision of the Petropavlovsk-Kamchatsky City Court of the Kamchatka Territory dated 11 February 2016 in case No. 12-57/2016).

Attention!
If you reflect expenses on social guarantees as purchases under KVR 244, do not forget to record the movement of the relevant assets (if any). For example, if an employee bought tickets using the funds issued to him on account Money, in the accounting registers it is necessary to take into account the receipt and disposal of monetary documents.

Attributing expenses of a posted employee to CVR 244 is not always a violation. and allow the purchase of travel and rental services from a single supplier through accountable persons. However, one must clearly understand: this method of using CVR will definitely attract the attention of inspectors. This means that you should pay special attention to the execution of this type of purchase:
1) provide for them in the procurement schedule;
2) issue the employee a power of attorney to purchase services on behalf of the organization;
3) check the attached advance report documents - they must be issued to the institution (and not to an individual).

There is a separate story with the attribution to CVR of other travel expenses incurred by the employee with the permission or knowledge of the employer. The obligation to reimburse such expenses is expressly provided. The list of the Labor Code of the Russian Federation does not limit them. For example, when traveling on business by car, an employee can be compensated for the costs of parking, refueling, repairing and washing the car, purchasing spare parts, and paying for travel on a toll road. Other travel expenses may include payment for the use of luxury lounges at train stations and airports, and payment for telephone conversations.

All other business trip expenses listed above can be paid both as a compensation payment (KVR 112 and KOSGU 212) and as a purchase (KVR 244 and KOSGU 200, 300). It all depends on how these expenses are processed...

To avoid any complaints from auditors, follow these rules:

Registration of compensation payment	Registration of purchase
Approve a local act that will stipulate the list of reimbursable expenses, the procedure and amount of payments	Provide for the corresponding costs in the procurement schedule
Agree on the possibility of reimbursement of additional expenses before employees go on a business trip	If assets are purchased (fuel and lubricants, spare parts, etc.), record their receipt and disposal in accounting
When issuing orders (instructions), indicate that you are assigning a compensation payment, the amount of which is determined on the basis of the documents submitted by the employee

Payment of compensation for other expenses does not provide for the counter provision by the employee of any non-financial assets for the purpose of registering them with the institution. Documents for the acquisition of assets in this case serve only to determine the amount of compensation. However, financial department specialists admit the possibility of gasoline being capitalized even if the institution compensates for its cost in accordance with.

Attention!

A local act providing for the procedure and amount of compensation payments can also be adopted in order to reimburse expenses associated with business trips(Resolution 9 AAS dated February 1, 2016 No. 09AP-55065/15).

In a number of public legal entities, other travel expenses incurred by an employee with the permission or knowledge of the employer can only be compensated by saving funds according to the Budget Estimate or FCD Plan (see, for example,). But the authorized bodies, as a rule, forget to establish the procedure for justifying (calculating) these savings. Therefore, it can be problematic to prove its presence to inspectors (decision of the Moscow Arbitration Court dated December 17, 2014 in case No. A40-111746/2014, resolution of the Federal Antimonopoly Service of the East Siberian District dated May 24, 2011 No. F02-1728/11 in case No. A33 -11718/2010). So in some cases, other expenses incurred by employees on business trips should be reflected as purchases under CVR 244...

Error No. 3. CWR was applied based on the intended purpose of the goods (works, services)

At the time of making a decision on spending funds, the institution must have documents confirming the validity of the use of one or another CWR. Otherwise, during the inspections, disagreements with the inspectors are possible. The auditors’ reasoning in such situations will be quite simple: “the consumable BCC was selected not on the basis of documents, but on the basis of the assumptions of an institution employee about the purpose of the product (work, service).”

For example, you cannot purchase at the expense of KVR 417 “Capital investments in the construction of facilities real estate state (municipal) institutions” building materials only because “they will probably be used at some construction site, but for now they will lie in a warehouse.” But attributing to CWR 417 the costs of purchasing construction materials provided for in the general construction estimate (other construction documentation) will be quite justified.

In the same way, it is desirable to justify the acquisition of non-financial assets for the purpose of major repairs according to KVR 243, special equipment for research work according to KVR 241, etc.

Attention!

In some cases, the correct application of KOSGU depends on the purpose of non-financial assets. For example, property intended for donation must be paid for under KOSGU code 290 “Other expenses,” and property planned for use for the needs of the institution must be paid for under KOSGU code 300 “Receipt of non-financial assets.” It is advisable to confirm that assets belong to gift (souvenir) products with an event plan, cost estimate for the event, etc. By the way, the further purpose of the property does not always predetermine the procedure for applying KOSGU. For example, a contract for the modernization of a fixed asset must be paid for using KOSGU code 310 “Increase in the cost of fixed assets,” and materials intended for the modernization of a fixed asset must be purchased using KOSGU code 340 “Increasing the cost of inventories.”

Error No. 4. CVR was used, which is not subject to use in budgetary (autonomous) institutions

Budgetary and autonomous institutions may not apply all CWR. The description of the relevant CWR explicitly states that they are used only to reflect budget expenditures. For example, only PBS can apply KVR 242 “Purchase of goods, works, services in the field of information and communication technologies.”

For the convenience of accountants, on its official website, the Ministry of Finance periodically publishes analytical tables with information on the accounting and capital indicators, which should be used by budgetary and autonomous institutions.

By the way, according to the updated version of Instructions No. 65n (see Ministry of Finance of Russia dated February 16, 2016 No. 9n) under CVR 853 “Payment of other payments”, the transfer of security related to participation in competitive procedures is reflected only by state-owned institutions. Such transfers do not relate to expenses, but their attribution to the CVR 853 by recipients of budget funds is due to the peculiarities of their legal status.

As for budgetary and autonomous institutions, they do not have such restrictions (). They should not reflect the transfer of collateral according to the CVR.

Error No. 5. CVR 200 includes expenses that are not related to procurement

In addition to CWR 200, institutions in some cases may attribute purchases to other CWR: purchase goods (work, services) for the benefit of citizens for the purpose of their social security under CWR 323, pay for capital investments - according to CWR 400.

If you attributed expenses not related to procurement to CVR 200, this is most likely an error...

For example, by agreement with the founding body, one budgetary institution may transfer money under CFO “2” to another budgetary institution in the manner prescribed by Chapter 32 “Donation” of the Civil Code of the Russian Federation. It is incorrect to take this operation into account under KVR 200 - it is better to reflect it under KVR 853 “Payment of other payments” in conjunction with KOSGU 290 “Other expenses”.

Another example. The costs of paying a fee to compensate for damage to roads (collected using the Platon system) do not apply to purchases and tax payments. Therefore, they can only be paid according to KVR 853 ().

However, there is an exception to of this rule. Transfer of contributions in accordance with the requirements for the formation of a capital repair fund is not a purchase (,). However, according to the recommendations of the financial department, their payment should be reflected under subarticle 225 " " of KOSGU in connection with the code of type of expenses 244 "Other purchase of goods, works and services to meet state (municipal) needs" ().

It happens that accountants reason something like this: “I planned a payment for CVR 100, so this is not a purchase, but a compensation payment.” This logic is fundamentally flawed. The line between procurement and compensation payment is sometimes quite blurry:
1) institutions can purchase goods (work, services) for their activities through accountable persons who will act on their behalf;
2) from the documents attached to the expense report it is not always possible to understand whether the employee acted on his own behalf or on behalf of the organization;
3) current legislation does not prohibit payment for the purchase of goods (work, services) purchased by an employee even in previous years.

For example, you paid an employee for travel tickets for official purposes in city transport under KVR 112 “Other payments to the personnel of institutions, with the exception of the wage fund,” but did not take care of approval local act, which determines the procedure for assigning and the amount of such payments. The inspectors will have good reason to say that the payment should have been made according to KVR 244, and at the same time record the receipt and departure of tickets as monetary documents.

Attention!
Regulatory legal act, which is the basis for the occurrence of expenditure obligations, the procedure for making expenditures may be directly established. So, for example, in order to carry out medical examination of civil and municipal employees, it is necessary to carry out procurement procedures (clause 3 of the Procedure approved; Appeal determination of the Investigative Committee for administrative cases Supreme Court Republic of Dagestan dated September 29, 2015 in case No. 33-3991/2015).

Error No. 6. CVR and KOSGU were incorrectly applied when dismissing employees

Upon termination employment contract for any reason, the employee must be paid:
1) salary for all hours worked, but not yet paid time up to and including the day of dismissal;
2) cash compensation for everything unused vacations ().

According to Instructions No. 65n, these expenses must be reflected in KVR 111 “Institutional wage fund” in conjunction with subarticle 211 "" KOSGU.

Depending on the grounds for dismissal, the employee may be additionally entitled to various payments from the employer, in particular, severance pay. Don’t forget, relatively recently the rules for applying the CVR when paying severance pay (dismissal compensation) to employees, military personnel, state and municipal civil servants were adjusted

KVR code	KOSGU code	Reason for using codes
112, 122, 133, 142		Organizational and staffing measures: - not related to liquidation (reorganization) or - not leading to a reduction in the number (staff) or - providing for the preservation and transfer to other institutions of the number (staff)
111, 121, 131, 141	211 "Wage"	Organizational and staffing measures: - not meeting the above conditions
112, 122, 133, 142	262 "Social assistance benefits to the population"	Payment of severance pay in other situations (general rule)

Attention!
The head of your institution has decided to pay the redundant employee additional compensation under part three. Now, regardless of the specific reason for the employee’s dismissal, this compensation must be paid according to KVR 111, 121 or 141.

One of the fundamental principles of the application of CWR is the differentiation of payments to former and current employees. Therefore the payment former employee average monthly earnings for the period of employment, it is necessary to reflect according to KVR 321 “Benefits, compensation and other social payments to citizens, except for public regulatory obligations” and subarticle 262 “” KOSGU.

The same rule applies when paying individuals compensation cost of travel and transportation of property when moving from the Far North due to termination of an employment contract

It is appropriate to recall here that in 2016, the LBO for payment of compensation for the cost of moving from the Far North regions was brought in full to the federal GRBS under KVR 100 (). Under such circumstances, the payment by federal government agencies of these compensations to dismissed employees under KVR 100 cannot be qualified as non-targeted expenses.

This rule applies in all similar situations: when qualifying expenses as non-targeted, the court may take into account that the application of a specific BCC is determined by the decision of a higher organization (decision of the Altai Territory Court of April 3, 2015 in case No. A03-6129/2014). That is, violation of the requirements of Directive No. 65n does not always indicate misuse of funds.

Does the existence of such a practice mean that it is possible not to correct errors in the documents that provide grounds for receiving funds from the budget? Of course not! For example, in documents for receiving subsidies for other purposes, the BCC may be incorrectly applied. In this case, it is advisable to contact the founding body with a proposal to correct the documentation. Most likely, such a proposal will be approved. Subsequently, during inspections there will be no problems with justifying the correct application of the BCC and the targeted nature of the expenses...

If we are talking about misuse of funds, let me remind you: to be exempt from liability for misuse of budget funds, it is enough for a government institution to show that certain expenses can be equally attributed to several BCCs (clause 14.1 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated June 22, 2006 No. 23, decision of the Altai Territory Court of April 3, 2015 in case No. A03-6129/2014).

Error No. 7. CVR was incorrectly applied when transferring deductions

Deductions must be transferred according to the CVR at the expense of which the corresponding payment was accrued. This is explained simply - withholding is only part of the payment that must be transferred to the budget or another person.

For example, an employee of an institution paying alimony may enter into a civil contract for the provision of services with the same institution. Alimony must be withheld and transferred in the appropriate proportion both under KVR 111 and KVR 244.

Another example. Personal income tax withheld from wages is subject to transfer according to KVR 111 and KOSGU 211, and personal income tax withheld when paying for sick leave at the expense of the Social Insurance Fund - according to KVR 119 and KOSGU 213.

Attention!
When paying individuals income in kind or receiving income in the form of material benefits, it is necessary to withhold personal income tax at the expense of any payments (). These deductions will need to be transferred to those BCCs for which the corresponding payments will be accrued.

Vladimir Pimenov, Head of the "Budget Sphere" department of the company "Garant"

We formed the Schedule for 2016 in December 2015. At that time, our higher-level organizations did not give a clear answer as to which CVR to install. We installed KVR 611 everywhere. After publishing the schedule, a letter came to the EIS that we should use KVR 244. When making new purchases, we set 244. Already approved purchases were not changed. We register and pay for contracts using KVR 244. Do we need to change the KVR to 244 in the schedule? everyone purchases, including those already made? Or it doesn't matter, because... does the actual payment take place using KVR 244?

Answer

Konstantin Edelev, expert of the State Order System

From August 14, 2019, the procedure for calculating fines under 44-FZ was changed: the requirement for a fixed amount was removed, and the penalty for SMP and SONO was reduced. In the article you will find all the current rules. Working with penalties will be simplified by examples of wording and judicial practice.

Changes to the schedule are made at the stage of planning and preparation for placing an order. There is no need to make changes to the schedule after the contract is concluded.

For purchases that are planned to be carried out, we believe that changes should be made to parts of the CVR code, because otherwise, such a plan-schedule will contain unreliable information. The basis for making changes can be specified in clause 5, clause 15 of the notes to the Form of ordering schedules approved by Order No. 761/20n.

Making changes to the schedule

According to Part 2 of Art. 112 of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (hereinafter referred to as Law No. 44-FZ), customers place in a single information system or before the commissioning of the specified system on the official website, schedules for placing orders for 2014 - 2016. according to the rules in force before the entry into force of Law No. 44-FZ, taking into account the features that may be established by the federal executive body implementing regulatory legal regulation in the field of placing orders, and the federal executive body exercising law enforcement functions for cash services for the execution of budgets of the budget system Russian Federation.

Features of placement in a unified information system or before the commissioning of the specified system on the official website of the Russian Federation on the information and telecommunications network "Internet" for posting information on placing orders for the supply of goods, performance of work, provision of services, schedules for placing orders for 2015 - 2016 years (hereinafter - the Features) were approved by the joint order of the Ministry of Economic Development of Russia No. 182, the Treasury of Russia No. 7n dated March 31, 2015 (before the Features came into force, customers had to be guided by the features of posting on the official website of the Russian Federation on the information and telecommunications network "Internet" for placement of information on the placement of orders for the supply of goods, performance of work, provision of services, schedules for placing orders for 2014 and 2015, approved by Order of the Ministry of Economic Development of Russia No. 544, Treasury of Russia No. 18n dated September 20, 2013 (hereinafter referred to as Order No. 544/18n )).

In accordance with clause 1 of the Features, these Features establish the features of the customer placing in a unified information system or prior to commissioning of the specified system on the official website of the Russian Federation, schedules for placing orders for goods, works, services to meet state and municipal needs for 2015 - 2016 (hereinafter - schedules) in accordance with the joint order of the Ministry economic development of the Russian Federation and the Federal Treasury dated December 27, 2011 No. 761/20n “On approval of the procedure for posting on the official website schedules for placing orders for the supply of goods, performance of work, provision of services for the needs of customers and forms of schedules for placing orders for the supply of goods , performance of work, provision of services for the needs of customers" (hereinafter referred to as Order No. 761/20n).

According to clause 15 of the notes to the Form of schedules for placing orders for the supply of goods, performance of work, provision of services for the needs of customers, approved by Order No. 761/20n, changes to the schedules are made in the following cases:

changes of more than 10% in the cost of goods, works, services planned for acquisition, identified as a result of preparation for placing a specific order, as a result of which it is impossible to place an order for the supply of goods, performance of work, provision of services in accordance with the initial (maximum) contract price stipulated schedule;
changes in the planned timing of the acquisition of goods, works, services, the method of placing an order, the deadline for fulfilling the contract;
cancellation by the customer or authorized body of the order provided for in the order placement schedule;
the resulting savings from the use of budgetary allocations in the current financial year in accordance with the legislation of the Russian Federation;
when circumstances arise that were impossible to foresee at the date of approval of the schedule;
in the event that a customer, an authorized body is issued an order by a federal executive body, an executive body of a constituent entity of the Russian Federation, an authority authorized to exercise control in the field of placing orders local government on eliminating violations of the legislation of the Russian Federation on placing orders in accordance with the legislation of the Russian Federation, including the cancellation of tenders.

According to clause 16 of the same Notes, changes to the schedules in connection with repeated procedures for placing orders are made only in terms of the timing and method of placing an order and executing the contract.

According to clause 6 of the Features, changes to the schedule posted on the official website for each procurement object are carried out no later than ten days before the date of posting on the official website of the notice of procurement or sending an invitation to participate in determining the supplier (contractor, performer ), except for the cases specified in paragraphs. 7 and 8 Features, and if, in accordance with Law No. 44-FZ, the placement or sending of an invitation to take part in determining the supplier (contractor, performer) is not provided, no later than ten days before the date of conclusion of the contract.

In accordance with clause 7 of the Features, in the case of procurement through a request for quotations for the purpose of providing humanitarian assistance or eliminating the consequences of emergencies of a natural or man-made nature in accordance with Art. 82 of Law No. 44-FZ, amendments to the schedule posted on the official website are made on the day the request for quotation is sent to procurement participants, and in the case of a purchase from a single supplier (contractor, performer) in accordance with paragraphs. 9 and 28 hours 1 tbsp. 93 of Law No. 44-FZ - no later than one day before the date of conclusion of the contract.

In cases provided for in Part. 2, 4 – 6 tbsp. 55, part 4 art. 71, part 4 art. 79, part 19 art. 83 of Law No. 44-FZ, amendments to the schedule posted on the official website for each procurement object are carried out no later than one day before the date of posting on the official website of the notice of procurement or sending an invitation to participate in determining the supplier (contractor) , performer) (clause 8 Features).

Clause 6 of the Procedure approved by Order No. 761/20n, in case of changes to the schedules, such changes are posted on the official website no later than three working days from the date of changes to the schedules.

Thus, changes to the plan-schedule are carried out at the stage of planning and preparation for placing an order. Changes to the plan-schedule after the conclusion of the contract should not be made.

For the purchases that are planned to be carried out, we believe that changes should be made to parts of the CWR code, because otherwise, such a plan-schedule will contain unreliable information.

Get qualified expert help in "Government Order" system

Konstantin Edelev, expert of the State Order System

How to generate a purchase identification code

Igor Tsukanov, assistant at the organization’s procurement department public sector development department contract system Ministry of Economic Development of Russia

The procurement identification code (hereinafter referred to as IKZ) is a digital machine-readable code that the customer indicates in the procurement plan, schedule, procurement notice, procurement documentation, contract, as well as in other documents provided for by Law No. 44-FZ. The key task of the IKZ is to ensure the interconnection of the listed documents (Part 2 of Article 23 of Law No. 44-FZ).

How to form an IKZ without errors, read the recommendations.

Situation: do contracts require up to 100 thousand rubles? indicate IKZ?

Yes need. The legislator established that the customer indicates the IPC in the procurement plan, schedule, notice, invitation to participate in the procurement, procurement documentation, in the contract, and in other documents provided for by Law No. 44-FZ. This is stated in Part 1 of Article 23 of Law No. 44-FZ, which does not make exceptions for contracts up to 100 thousand rubles. A similar conclusion is indicated in the letter of the Ministry of Economic Development dated March 10, 2016 No. D28i-623.

What are the rules for generating a procurement identification code?

IKZ is formed using codes of all-Russian classifiers, a catalog of goods, works, and services to meet state and municipal needs.

One purchase, and in case of a multi-lot purchase - one lot, is assigned one IKZ. The exceptions are:

purchases of medicines that are prescribed to a patient for medical indications by decision of the medical commission, if such purchases are carried out by request for proposals (clause 7, part 2, article 83 of Law No. 44-FZ);
“small” purchases (clauses 4, 5, part 1, article 93 of Law No. 44-FZ);
procurement of services that are related to the employee’s business trip, as well as participation in festivals, concerts, performances and similar cultural events on the basis of invitations to attend such events (clause 26, part 1, article 93 of Law No. 44-FZ);
procurement of teaching services, tour guide services from individuals(clause 33, part 1, article 93 of Law No. 44-FZ).

The rules by which the IKZ is formed, the composition and structure of the code, were approved by order of the Ministry of Economic Development of Russia dated June 29, 2015 No. 422 (hereinafter referred to as the Procedure for the Formation of IKZ).

What is included in the procurement identification code

The structure and composition of the IKZ is a 36-digit digital code (clause 5 of the Procedure for forming the IKZ).

1st-2nd categories. These are the last two digits of the year in which the customer places a notice of purchase and sends invitations to participate in determining the supplier. When, according to the rules of Law No. 44-FZ, it is not necessary to place a notice or send an invitation, indicate the last two digits of the year in which the customer enters into a contract with a single supplier.

3-22nd digits. This is the identification code of the customer who forms, approves and maintains the plan and procurement schedule.

23-26th digits. This is the purchase number that the customer included in the procurement plan. The procurement number in the procurement plan takes unique values from 0001 to 9999, which are assigned within the year in which the customer plans to begin the purchase or conclude a contract.

27-29th digits. This is the purchase number that the customer included in the procurement schedule. The procurement number in the schedule takes on unique values from 001 to 999, which are assigned within the corresponding serial number of the purchase in the procurement plan.

At the stage when the customer forms and approves the procurement plan, the values “0” are indicated in the 27-29th digits of the IKZ. At the stage when the customer creates and approves the procurement schedule, the 27-29th digits of the IPC indicate the serial number of the record of such a purchase, formed within the number of the enlarged purchase in accordance with the approved procurement plan (clauses 6 and 7 of the Procedure for the formation of the IPC).

30-33rd digits. This is information about the code of the procurement object according to the catalog of goods, works, services to meet state and municipal needs, formed on the basis of the All-Russian Classifier of Products by Type of Economic Activity, with detail down to a group of goods (works, services):

30-31st categories - class, 32nd category - subclass, 33rd category - group.

In the 30-33rd digits, zeros are indicated in three cases.

Case 1. The customer makes purchases from a single supplier:

up to 100,000 rubles, with an annual volume not exceeding 2 million rubles. or no more than 5 percent of SGOZ;
up to 400,000 rubles, with an annual volume not exceeding 20 million rubles. - for cultural institutions;
for the maintenance and repair of non-residential premises that the customer has for free use or operational management;
for business trips, when concerts and festivals are held - to pay for travel, accommodation, food;
for payment teaching activities or guide services;
for carrying out government activities on statistical accounting - collection and processing of primary statistical data;
for access to documentary databases, including foreign ones, from the list of the Government of the Russian Federation - for the organization of educational and library activities.

Case 2. The customer conducts a request for proposals for the purchase of medications that are prescribed to the patient if there are medical indications according to the decision of the medical commission.

Case 3. The customer makes a purchase using several procurement object codes from the catalog of goods, works, and services.

This is stated in paragraph 5.1 of the Procedure for the formation of IKZ.

34-36th digits. This is the expense type code budget classification of the Russian Federation, which is determined in accordance with the budget legislation of the Russian Federation. The expense type code consists of three categories: 18, 19, 20 - and includes a group, subgroup, element of the type of expense (Part 5 of Article 21 of the Budget Code of the Russian Federation, instructions on the procedure for applying the budget classification of the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 1, 2013 city No. 65n). The purchase expense type code must be clarified in the customer’s accounting department.

In the 34th-36th digits, zeros are indicated when purchasing:

budgetary autonomous institutions, state unitary enterprises and municipal unitary enterprises;
according to several codes of the type of expenditure of the budget classification.

Thus, the structure of the IKZ represents data on the year when the purchase is carried out (00), customer identification code (000000000000000000000), purchase number in the procurement plan (0000), purchase number in the schedule (000), procurement object code (0000) , expense type code (000).

Attention: Once the customer has indicated in the IKZ information about the serial number of the purchase in the schedule, the code cannot be changed. The ban is in effect until the period during which information and procurement documents are stored, established by Russian legislation on archival matters, expires.

Situation: how to correctly generate a procurement identification code in the procurement plan, schedule, if a large (multi-lot) purchase is planned

In the case of planning an enlarged (multi-lot) purchase, the customer must indicate “000” in the procurement plan in categories 27-29 IKZ, and in the schedule for each procurement lot the IKZ will be specified in ascending order.

In accordance with paragraphs 6, 7 of the Procedure for the formation of the IKZ, at the stage of formation and approval of the procurement plan, the values “0” are indicated in 27-29 categories of the IKZ, and at the stage of formation and approval of the procurement schedule, in the 27-29 categories of the IKZ, the serial number of the record is indicated such purchase, formed within the enlarged purchase number in accordance with the approved procurement plan.

Example: indicating the IKZ of a consolidated purchase

In relation to a consolidated (multi-lot) purchase, which is listed in the procurement plan under number 1, it is necessary to indicate “0000” in the 23-26th digits of the IKZ, and “000” in the 27-29th digits of the IKZ.

In the schedule, such a purchase, involving, for example, three lots, should be displayed as follows:

in 23-26 digits of the IKZ - “0001”, in 27-29 digits of the IKZ - “001” (where 27-29 digits of the IKZ are the values for the first lot);
in 23-26 digits of the IKZ - “0001”, in 27-29 digits of the IKZ - “002” (where 27-29 digits of the IKZ are the values for the second lot);
in 23-26 digits of the IKZ - “0001”, in 27-29 digits of the IKZ - “003” (where 27-29 digits of the IKZ are the values for the third lot).

Situation: how to generate a procurement identification code when preparing a procurement plan for 2017 and the planning period

Until January 1, 2017, the procurement identification code is formed on the basis of the budget classification code, codes of all-Russian classifiers (Part 12 of Article 112 of Law No. 44-FZ).

When forming a procurement plan in 2016 for 2017 and the planning period:

Sections 30-33 of the IKZ (code of the procurement object) are formed on the basis of the code of the All-Russian Classifier of Products by Type of Economic Activity with detailing to a group of goods (works, services) (i.e. OKPD2: 30-31 digits - class, 32 digits - subclass, 33rd category - group);
sections 34-36 of the IKZ are formed on the basis of the code of types of expenses of the corresponding BCC.

Thus, in order to generate a procurement object code when forming an IKZ in 2016 (during planning in 2016 for 2017 and the planning period), the customer must find the product, work, service he needs in the OKPD2 classifier and determine the group code, to which this product or work belongs. The four digits of the code of the group to which the purchased product, work, or service belongs, established by the customer, will be the code of the procurement object.

Example: specifying IKZ when purchasing a printer

If the customer plans to purchase printers, then the purchase object code will look like this: 26.20.

Situation: how are categories 23-26 of the IKZ filled out for 2017, 2018, 2019? Each year starts anew - from 01 or the numbering moves from year to year

The numbering for next year's purchases is reassigned. The values of the procurement number are indicated in ascending order within the year in which it is planned to place the notice (clause 5 of Order of the Ministry of Economic Development of Russia dated June 29, 2015 No. 422).

Situation: what is the difference between the procurement identification code and the OKPD2 code

Part 2 of Article 23 of Law No. 44-FZ establishes the requirements for the formation of IKZ.

Thus, the specified code is formed using the budget classification code defined in accordance with the budget legislation of the Russian Federation, codes of all-Russian classifiers and a catalog of goods, works, services to meet state and municipal needs. It is also provided that the IKZ may include other information in the manner established by the relevant regulatory legal act of the Ministry of Economic Development of Russia and the Ministry of Finance of Russia.

It should be noted that, according to Part 13 of Article 112 of Law No. 44-FZ, until January 1, 2017, the IKZ is formed on the basis of the budget classification code and codes of all-Russian classifiers.

Thus, IKZ is a code that contains more extensive information about the procurement object and includes, among other things, the OKPD2 code.

The procedure for the formation of IKZ is established by order of the Ministry of Economic Development of Russia dated June 29, 2015 No. 422.

Situation: how to change the CVR in the IKZ

If you indicated an incorrect CWR, cancel the purchase and create a new position in the procurement plan and schedule. This is due to the fact that the IKZ remains unchanged until the moment when the storage period for information and procurement documents ends (clause 8 of Order No. 422 of the Ministry of Economic Development of Russia dated June 29, 2015, section 4.1.9 of the User Guide “Formation and placement of procurement plans and procurement schedules" version 7.0.25).

New procedure for IKZ

From April 4, 2017, customers formulate IKZ in the procurement plan, schedule, notice and documentation according to the new rules. They touched upon categories with a code for the subject of procurement based on the OKPD2 classifier and a code for the type of expense according to the budget classification.

Changes have been made to the procedure by which customers form IKZ. The list of purchases where zeros are indicated in the 36-digit code digits has been expanded.

Previously, customers entered the value “0” in the 30-33rd digits when purchasing drugs through a request for proposals and some purchases from a single supplier. These are purchases of up to 100 and 400 thousand rubles, purchases of services of individuals - guides and teachers, services for organizing cultural events and sending on business trips. Order of the Ministry of Economic Development of Russia dated November 29, 2016 No. 768 supplemented these cases.

Now customers indicate the value “0” in the 30-33rd digits if they also purchase:

services for the maintenance and repair of non-residential premises, which are transferred for free use and operational management, water, heat, gas and energy supply services, security services, household waste removal services, if they are provided to other persons in the building where these premises are located (clause 23 Part 1 Article 93 of Law No. 44-FZ);
the work of individuals whom Rosstat attracts to conduct research and opinion polls;
services for providing access to libraries and educational institutions to foreign and specialized databases (clause 44, part 1, article 93 of Law No. 44-FZ).

A zero in the 30-33rd digits must also be entered when the purchased item is reflected using several codes from the catalog of goods, works and services.

The categories with the code of the type of expenditure according to the budget classification have a zero value if the purchase is budgetary, autonomous institution, State Unitary Enterprise and Municipal Unitary Enterprise (34-36th categories). The same rule applies to customers when financial support costs for purchases are reflected according to several CWR budget classifications.

Thus, the order of the Ministry of Economic Development of Russia dated June 29, 2015 No. 422 was brought into compliance with the law. Amendments to the document became effective on April 4, 2017.

In the case of the purchase of goods, works, services, the costs of financial support of which are subject to reflection according to several codes of the type of expenses of the budget classification of the Russian Federation, the value “0” is indicated in the 34-36 digits of the procurement identification code. This is stated in paragraph 5.1 of the Procedure for the formation of IKZ, approved by order of the Ministry of Economic Development of Russia dated June 29, 2015 No. 422.

The procurement plan indicates the total amount of financial support provided for procurement in the current financial year, planning period and in subsequent years (if procurement is planned to be carried out after the expiration of the planning period). This is stated in paragraph 3 of the Requirements for the form of the procurement plan, approved by Decree of the Government of the Russian Federation of November 21, 2013 No. 1043.

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