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Cumulative annual volume of purchases including withdrawals. What is sgoz and how to count it. Total amount of financial support

A relatively new term in jurisprudence, introduced in 2013 by the federal law on contract system. The meaning of this term is interpreted at the very end of Article 3, where it is said that the total annual volume of purchases (AGP) is the total volume of financial support, focused on the implementation of purchases in this year, and contracts concluded in the previous year, payment for which is carried out in the current financial year.

The term is used quite often in the law on the contract system; let’s study its main features and where it occurs.

How to calculate the total annual volume of purchases?

contracts signed last year, in part of the payment that arose this year

contracts signed this year and fully payable this year

contracts signed this year for this and subsequent years, in terms of financial obligations of the current year.

What is not taken into account when calculating the SGOD?

SGPO consists exclusively of payments that the customer spends on the implementation of procurement procedures for goods, works, and services.

Thus, the SGOZ does not include:

expenses for wages employees, travel and other payments provided for by regulations of the Russian Federation;
payment of taxes, fees and other obligatory payments to the budget system;
compensation for harm caused by the customer during the implementation of activities is not taken into account when calculating the SSP;
received from income-generating activities and other funds with which the customer pays for contracts under Law No.

Procurement plan, schedule

The norms of the law and the functionality of the Unified Information System in the field of procurement stipulate that the customer must write down the SGOZ forms, which will later help in the preparation of reports and other calculations required for the work.

Report on small businesses

The legislator has established the customer’s duty to carry out purchases among small businesses in quantities exceeding fifteen percent of the public health reserves. But there are exceptions. When calculating the volume of purchases from small businesses, the SGOZ does not summarize the procedures carried out under Part 1 of Article 93 of 44-FZ to ensure the defense capability and security of the state, services for providing loans, work in the field of nuclear energy and procedures carried out in a closed way .

Thus, the share of purchases from small businesses should exceed fifteen percent of the sum of the initial (maximum) prices of all competitive procedures (with rare exceptions) carried out by the customer.

Contract service

If the customer’s SGOZ exceeds 100 million rubles, he is entitled to create a contract service. This opportunity is not an obligation, therefore the creation of the specified structural unit is only the right of the customer. Therefore, in the case of SGOZ exceeding 100 million rubles, the customer has the right to limit himself to the appointment of a contract manager.

Quote requests

Article 72 of 44-FZ establishes the possibility for the customer to conduct purchases in the form of a request for quotation. At the same time, the amount of the annual volume of purchases in the form of requests for quotation should not exceed ten percent of the SGOZ and amount to more than 100 million rubles.

Purchasing from a single supplier

Everyone’s favorite “direct contracts”, or purchases up to 100 thousand rubles. The legislator prudently provided such an opportunity - to purchase in small volumes without carrying out procedures. But at the same time, he strictly limited it to no more than five percent of SGOZ or no more than 2 million rubles.

Thus, the concept of the total annual volume of purchases is not found very often in the law on the contract system, but it greatly influences the activities of the customer.

When calculating the SGOD, the following must be taken into account.

Firstly, the calculation of SGDO includes exclusively contract amounts, that is civil contracts concluded by the customer in accordance with the provisions of Law No. 44-FZ, the subject of which is the supply of goods, performance of work, provision of services (including the purchase real estate or rental of property) (clause 3, part 1, article 1 of Law No. 44-FZ). Any other monetary amounts (for example, payments of funds to employees in accordance with the Labor Code of the Russian Federation, payments under contracts not subject to Law No. 44-FZ (Part 2 of Article 1 of Law No. 44-FZ), etc.) are not included in the calculation of SGOZ.

In particular, according to the Ministry of Finance of Russia, contracts concluded by unitary enterprises before January 1, 2017 in accordance with the requirements of Law N 223-FZ and payable after this date are not subject to inclusion in the State Defense Order (see letters dated 09.11.2017 N 24- 04-07/58546 and dated 09/29/2017 N 24-01-10/64059).

In a letter dated December 29, 2016 N D28i-3495, a similar conclusion was made by specialists of the Ministry of Economic Development of Russia regarding the inclusion in the SGOZ of an institution that changed its type from autonomous to budgetary, the amounts for payment of contracts concluded by this institution in accordance with the provisions of Law N 223-FZ before the change in type .

Secondly, the calculation of the SSP includes the amounts of all contracts, regardless of the results of which method of determining the supplier (performer, contractor) they were concluded, since there are no reservations on this issue clause 16 art. 3 of Law No. 44-FZ does not contain. In particular, the calculation of SGDO includes the amounts of contracts concluded on the basis of clause 4, part 1, art. 93 of Law No. 44-FZ (see letter of the Ministry of Finance of Russia dated June 16, 2017 No. 24-01-09/37707).

Thirdly, according to paragraph 3 of Art. 3 of Law N 44-FZ procurement is a set of actions carried out by the customer and aimed at meeting state or municipal needs, which begins with identifying the counterparty and ends with the fulfillment of obligations by the parties to the contract. If, in accordance with Law No. 44-FZ, there is no provision for posting a notice of procurement or issuing an invitation to take part in determining the counterparty, the procurement begins with the conclusion of a contract and ends with the fulfillment of obligations by the parties to the contract. From this it can be seen that procurement always implies the conclusion of a contract, and by “purchase amount” we mean the contract price. At the same time, the price of the contract from the point of view of the Civil Code of the Russian Federation, on which Law No. 44-FZ is based (Part 1, Article 2 of this Law), is the entire amount paid under the contract, regardless of whether it includes VAT or not (even Moreover, it depends on the taxation system of the counterparty, which may change).

Fourthly, if, based on the results of identifying counterparties, money savings have been generated during the year, then it is unlawful to calculate the SSP taking into account the funds actually spent on paying for contracts in the current financial year (see explanations on issue 1.6 of the letter of the Ministry of Economic Development of Russia dated June 11, 2015 N D28i -1757, paragraph 1 of the letter of the Ministry of Economic Development of Russia dated December 31, 2014 N D28i-2898, letter of the Ministry of Economic Development of Russia dated December 9, 2014 N D28i-2708). In connection with a change in the price of a specific contract or its termination, the SGOZ is also not recalculated (see letter of the Ministry of Economic Development of Russia dated April 21, 2017 N D28i-1632).

Thus, the SGOZ in any given calendar year according to general rule should be defined as the approved total amount of financial support in accordance with the limits of budgetary obligations or the financial plan economic activity for payment of civil agreements (contracts) this year, regardless of in what year and in what way such contracts were concluded. Procurement shares by requesting quotes and from a single counterparty are determined as a percentage of the amount of the public procurement contract.

Example

In 2017, the customer concluded contracts worth 3 million rubles, of which in 2017 the customer paid 2.5 million rubles to counterparties, 500 thousand rubles are paid in January 2018. In 2018, the customer enters into contracts worth 5 million rubles, of which, according to the terms of the contracts, the customer is obliged to pay 3 million rubles to counterparties in 2018, and the remaining 2 million in 2019. The customer does not plan to conclude other contracts in 2018.

SGOZ for 2018 = 500 thousand rubles. + 3 million rubles = 3.5 million rubles.

In our opinion, when determining the balance of the procurement share (limit) by requesting quotations from a single counterparty without additional grounds, as specific purchases are made, the amounts payable for each specific contract in this year.

That is, if, for example, a contract under clause 4, part 1, art. 93 of Law No. 44-FZ was concluded in 2017, but part of the payments under it is made in 2018, then from the limit for 2017, determined on the basis of the 2017 State Health Protection Order, only the amount payable in 2017 is deducted, and the amount payable in 2018, is deducted from the limit determined on the basis of the 2018 State Health Insurance Fund.

Official clarifications and (or) law enforcement practice We were unable to find any evidence to support this position. However, this is precisely the approach that is used when determining the volume of purchases from small businesses and socially oriented organizations. non-profit organizations(see paragraphs. "d" open this document right now or request by Hotline in the system.

Total annual purchase volume- a relatively new concept for Russian legislation, it began to be used only within the framework of the Law on the Contract System; in 94-FZ there was no link to the SGOZ.

Article 3 44-FZ. The total annual volume of procurement is the total amount of financial support approved for the corresponding financial year for the customer’s procurement in accordance with Law No. 44-FZ, including for payment of contracts concluded before the start of the specified financial year and payable in the specified financial year.

Every year the same thing happens: contracts for the next year are awarded. But this needs to be done when the budgets have been finalized. However, the entire country is slightly violating the Budget Code by renegotiating the necessary contracts for continuous services. The end of autumn and December is the time for concluding contracts that must be concluded and paid in next year. The contract may be concluded in 2016, but the budget for it may be allocated for 2017. There are exceptions in budget legislation when a contract can be executed over several financial years.

Why is SGOZ used in legislation?

Determining the volume of purchases from SMP and SONKO. We are talking about Article 30 of Law 44-FZ, which provides for an algorithm for calculating preferences.
Calculation of purchase limit from sole supplier(contractor, performer). Clauses 4 and 5 of Part 1 of Article 90 of Law 44-FZ. The frequency of such purchases is not established by law, but there is a certain scope for calculating this limit. It could be fixed amount(2 million rubles) or establishing a percentage of the annual volume of purchases (5% or no more than 50 million rubles per year).
Determining the limit of purchases carried out through a request for quotation. This procedure is simple and quick, but there are restrictions on its implementation: the total volume of such procedures is no more than 10% of the SGOZ.
Formation of the customer's contract service. This is important, because if the SGOZ exceeds 100 million rubles, then the customer is obliged to create a contract service. If less than this amount or equal to it, the customer has the right to create a contract service, but must have official, which will be able to handle procurement.

Total amount of financial support

The concept of the total volume of financial support includes the limits of budgetary obligations allocated to the customer (state, municipal bodies, government institutions), and may also include, if available, financing that is carried out within the framework of the plan of financial and economic activities of budgetary institutions (grants provided for the implementation of government assignment). See letter of the Ministry of Economic Development of Russia dated July 22, 2016 No. D28i-1880.
It is unlawful to calculate the total annual volume of purchases taking into account the funds actually spent on paying for contracts in the current financial year (letter of the Ministry of Economic Development of Russia dated December 31, 2014 No. D28i-2898).

The relationship between the state health protection plan and the schedule

The SGOZ and the schedule do not and should not coincide. These are different concepts and they are calculated differently. The schedule is created for the calendar year, and the State Public Health Organization is associated with financing in the current year. If contracts go through in December 2016, then funding will be in 2017, so they are included in the State Defense Fund for 2017. The schedule can be changed an unlimited number of times, as there are many reasons for change. This could also be a change in the limits of budget obligations. Then the SGOZ is recalculated. Extra-budgetary funds: this is a double procurement regime, when funds can be calculated according to 223-FZ. When purchasing is separated, the functions of personnel and planning begin to be separated. You need to understand that not all extrabudgetary funds go beyond the scope of 223-FZ. The issue of accounting for extra-budgetary revenues in the State Budgetary Educational Income is debatable, since funds are not always included in the State State Defense Fund. The Ministry of Economic Development insists that we are talking about total volume and if we are talking about a procurement plan, then these funds should be taken into account in the State Budgetary Inspectorate.
Information about the procurement is subject to inclusion in the order placement schedule for the year in which the notice of procurement was posted.
The schedule may change, including when the limits of budget obligations allocated to the customer (subsidies provided) change.

In this case, when the schedule changes, the total annual volume of purchases of the customer is also adjusted (letter of the Ministry of Economic Development of Russia dated March 30, 2015 No. OG-D28-4322).

SGOZ and extrabudgetary funds

If a budgetary institution does not have a procurement provision in accordance with Law No. 223-FZ, then extrabudgetary funds are spent according to the rules of Law No. 44-FZ.
Consequently, extrabudgetary funds must be included in the total annual procurement volume.

SGOZ and payment of accounts payable

If accounts payable arise in the financial year in which its payment is made, such amount is taken into account in the SGOZ of the specified year (letter of the Ministry of Economic Development of Russia dated 05/06/2015 No. D28i-1274, dated 06/10/2016 No. OG-D28-7244). Here the issue is resolved not depending on the date of conclusion of the contract, but from the budget of which year the debt is paid.
Accounts payable are included in the SGOZ of that year, at the expense of the limits of which they are paid (letter of the Ministry of Economic Development of Russia dated March 28, 2016 No. D28i-746).

State public health insurance and reimbursement of advance reports to accountable persons

The total annual volume of purchases includes all purchases aimed at meeting state or municipal needs, and in the case under consideration cash allocated for the purchase of goods for the customer. This is a daily need for any organization when it is necessary to issue money to an employee, and the employee reports to the accounting department. There is no reason to deduct this money from the SGOZ.
Reimbursement on advance reports to accountable persons for the purchase of goods for the institution for cash must be included in the total annual volume of purchases.

Features of determining the volume of purchases from SMP and SONKO

It is important to remember that the fine for a smaller volume of purchases is 50,000 rubles, the statute of limitations for the offense is from December 31 of the reporting year. The year of prosecution will begin to count only from January 1 of the next year.

Algorithm of customer actions:

Calculate the total annual purchase volume.
Subtract amounts for defense, credit, nuclear, sole source, and closed procurement purchases.
Calculate 15% of the result obtained. This is the amount that should be spent on purchases from SMP and SONKO.
Recalculate the volume received when concluding a contract with a single supplier based on the results of failed procedures.

There is another problem - the recognition of competitive procurement as failed. Previously, according to 94-FZ, in this case the customer gave the contract to the only participant in this procedure. When there is only one participant, the purchase is considered invalid. There is also agreement on concluding a contract with the control body. This approval procedure was introduced for additional control over the customer’s actions.

As soon as this procedure began to be applied, the FAS began to receive too many requests. Therefore, now only the conclusion of a contract with the only participant or the only supplier. For example, a request for quotation is carried out for SMP and for SONKO, in fact there is only one application left. You can give the contract to her without approval from the control body, but this results in an absurd situation - the emergence of a single supplier, when 15% needs to be recalculated during the year. In order not to recalculate 15%, there was a request to take this situation into account in the law, but so far there has been no amendment.

Calculation of the purchase limit from a single supplier (contractor, performer)

“Hundred thousand” purchases at the customer’s choice are:

or 2 million rubles. per year
or 5% of the SGOZ, but in total no more than 50 million rubles. per year.

The Russian Ministry of Economic Development has repeatedly explained that the frequency of such purchases is not established by Law No. 44-FZ. However, there is a practice of holding customers administratively liable for an erroneous choice of procurement method (“fragmentation” of procurement).

“Four hundred thousand” purchases make up 50% of the SGOZ, but in total no more than 20 million rubles. per year.

Calculation of the purchase limit carried out by requesting quotations

Procurement through a request for quotation amounts to no more than 10% of the SGOZ, but in total no more than 100 million rubles. per year.
If the request for quotations is declared invalid due to the presence of a single application, the contract is concluded on the basis of clause 25, part 1, art. 93 of Law No. 44-FZ, that is, with a single supplier. Such a contract is not included in the ten percent limit.
The annual volume of purchases that the customer has the right to carry out through a request for quotation (10%) is calculated based on the amount of paid contracts from the total volume of financial support for the corresponding year, at the expense of which payment for these contracts was made (letter of the Ministry of Economic Development of Russia dated April 4, 2016 No. OG-D28- 4271).

Formation of the customer's contract service

The contract service must be formed by the customer whose SGOZ exceeds 100 million rubles. If less, there is only the right to form a contract service and the obligation to appoint a contract manager. A contract service is often similar to a commission, meaning they are appointed but the functions are not performed.
The contract service may be a separate structural unit.
If the contract service is not formed as a separate structural unit, then it is headed by the head of the customer or one of the deputy heads.
The minimum number of contract service employees is 2 people.

Questions from participants

Municipal unitary enterprise, budget funds doesn't receive. Purchases are made using money from business activities. What's the logic? Municipal unitary enterprises are transferred to 44-FZ, and budgetary institutions received the right to work under 223-FZ.

There is no logic. The adoption of the law was very fast, the bill was preceded by a report from the FAS in September 2014, which stated that procurement was ineffective. Since the end of 2014, the idea of transferring unitary enterprises to 44-FZ began to be discussed. Thus, unitary enterprises are in a worse position than budgetary institutions. But the official bodies are silent, not a single official explanation has been written. There is also an error in the law, where the procurement provision assumes grants (which cannot exist), which can be transferred to 223-FZ if the information is on the official website before December 31. But a new position needs to be placed. The law requires certain actions to be taken before it comes into force.

Will it be a violation if the organization does not have the position of “contract manager”, but simply duties are assigned to one of the employees?

No, this is not a violation.

The work is being carried out according to 223-FZ, how to correctly calculate the SGOZ?

We need to wait for clarification. Some customers use the concept of “total annual volume of concluded contracts.” But it is important that the actual amount may not reflect the actual execution of contracts.

Who should approve the schedule for a municipal unitary enterprise?

Either a manager or another person authorized by a power of attorney. Eat general rule for all institutions.

Is it necessary to approve SGOZ by a local act of the customer?

The institution operates under 223-FZ and 44-FZ. In 2017, there is a plan to completely switch to 44-FZ. How to do this correctly, since the regulations on 223-FZ have already been published?

If the procurement regulation is already posted on the official website, then it can be removed from there only on the basis of a court decision or an order from a control body. It is unclear here who to sue and for what reason there should be an order. But the FAS cannot issue orders without a violation. You can place the procurement clause in new edition and write that the procurement regulations no longer apply from January 1, 2017.

When calculating the volume of purchases from SMP and SONKO, is the amount attributable to the single supplier subtracted from the SGOZ based on actual amounts or initial amounts?

The original one.

Are travel expenses reimbursed by an advance report taken into account in the State Budgetary Inspectorate?

No, business trips are not counted as purchases at all, since business trip expenses are a “guarantees and compensation” category.

Can be appointed as a contract manager in kindergarten a teacher with higher education who has undergone advanced training in accordance with 44-FZ in the amount of 144 hours?

It’s possible, but when will the teacher do his main job? Unfortunately, procurement legislation does not correlate with Labor Code.

When making purchases, educational organizations are guided by two laws: dated 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to meet state and municipal needs” and dated 07/18/2011 No. 223 “On the procurement of goods, works, services certain types legal entities"(hereinafter referred to as Law No. 44-FZ and Law No. 223-FZ). Both laws contain the concept of annual procurement volume. What it is, why and how it needs to be calculated, we will explain in the article.

Cumulative annual purchase volume ( SGOZ) according to Law No. 44-FZ.

The definition of the total annual volume of purchases (AGV) is given in clause 16, part 1, art. 3 of Law No. 44-FZ: this is the total amount of financial support approved for the corresponding financial year for the customer’s procurement in accordance with this law, including for payment of contracts concluded before the start of the specified financial year and payable in the specified financial year.

Why is it important to know its value? Because based on it, an educational organization will be able to:

calculate the volume of purchases from small businesses, socially oriented non-profit organizations (hereinafter referred to as SMP and SONO);
understand whether it is necessary to create a contract service or whether a contract manager is sufficient;
determine the volume of purchases by requesting quotations;
calculate the volume of purchases from a single supplier in the amount of up to 100,000 rubles.

Volume of purchases from SMP and SONO.

According to Art. 30 of Law No. 44-FZ, customers are required to purchase from these organizations in an amount of no less than 15% of SGOZ by:

1) carrying out open competitions, competitions with limited participation, two-stage competitions, electronic auctions, requests for quotation, requests for proposals, in which only SMP and SONO are procurement participants. In this case, the initial (maximum) contract price should not exceed 20 million rubles;

2) establishing in the procurement notice a requirement for the supplier (contractor, performer), who is not a SPM or SONO, to involve subcontractors and co-contractors from among these organizations in the execution of the contract.

Note:

By virtue of the Federal Law of July 24, 2007 No. 209-FZ “On the development of small and medium-sized enterprises in Russian Federation» small businesses include companies that meet the criteria named in clause 1, part 1.1 of art. 4 of this law, which average number employees for the previous calendar year amounted to up to 100 people, and income from the implementation entrepreneurial activity did not exceed the limit values established by the Decree of the Government of the Russian Federation dated April 4, 2016 No. 265, – 800 million rubles.

Socially oriented non-profit organizations are non-profit organizations that carry out activities aimed at solving social problems, the development of civil society in the Russian Federation, as well as the types of activities provided for in Art. 31.1 of the Federal Law of January 12, 1996 No. 7-FZ “On Non-Profit Organizations”, for example, social services, protection environment and animals, etc.

When determining the volume of purchases from SMP and SONO, the following purchases are not included in the calculation of SGOZ:

to ensure the country's defense and state security;
loan services;
from the only supplier (contractor, performer) in accordance with Part 1 of Art. 93 Law No. 44-FZ;
work in the field of atomic energy use;
in the implementation of which closed methods of identifying suppliers (contractors, performers) are used.

That is, in order to calculate the rate of purchases from SMP and SONO, it is necessary to determine the SGOZ and subtract from it the amounts provided for payment for the goods, works and services mentioned above. Then you need to calculate 15% of the result obtained. For example, SGOZ educational organization for 2017 amounted to 4 million rubles. According to the schedule for 2017, the organization plans to purchase goods, work or services from a single supplier for 2 million rubles. Accordingly, the educational institution must purchase goods, work or services from SMP and SONO for 300,000 rubles. ((4,000,000 - 2,000,000) rub. x 15%).

Please note:

If the determination of suppliers (contractors, performers) in the manner established by Law No. 44-FZ is declared invalid, the customer has the right to cancel the restriction on procurement participants, which can only be SMP and SONO, and make purchases on general principles. Moreover, such purchases on a general basis are not taken into account in the volume of purchases made by customers from SMP and SONO (Part 4 of Article 30 of Law No. 44-FZ).

At the end of the year, the customer is obliged to draw up a report on the volume of purchases from SMP and SONO and, by April 1 of the year following the reporting year, place such a report in a single information system. The procedure for preparing the report, its placement in the system, as well as the form of the report are approved by Decree of the Government of the Russian Federation of March 17, 2015 No. 238.

In such a report, the customer includes information:

on contracts concluded with SMP and SONO;
about the failed identification of suppliers (contractors, performers) with the participation of SMP and SONO;
about concluded contracts in which SMP and SONO in mandatory are involved as subcontractors and co-executors.

Creation of a contract service.

Based on Part 1 of Art. 38 of Law No. 44-FZ, if the SGOZ of an educational organization exceeds 100 million rubles, it is necessary to create a contract service (in this case, the creation of a special structural unit is not mandatory). If the SGOZ does not exceed 100 million rubles. and the service has not been created, the customer must appoint an official responsible for carrying out a purchase or several purchases, including the execution of each contract - a contract manager (Part 2 of Article 38 of Law No. 44-FZ).

General requirements for contract service are defined by the Standard Regulations (Regulations) on contract service, approved by Order of the Ministry of Economic Development of the Russian Federation dated October 29, 2013 No. 631.

If a contract service is created without education separate division, the management of the educational institution must approve the permanent composition of employees performing the functions of the contract service. In any case, remember that such a service cannot consist of less than two people (clause 7 Model provision) and must have a supervisor appointed.

Note:

In accordance with Part 6 of Art. 38 of Law No. 44-FZ, contract service employees and the contract manager must have higher education or additional vocational education in the field of procurement.

Only an employee of an educational organization can be a contract manager. At the same time, the characteristics of the qualifications required to occupy the position of a contract manager are contained in professional standard“Specialist in the field of procurement”, approved by Order of the Ministry of Labor of the Russian Federation dated September 10, 2015 No. 625n.

Volume of purchases carried out through request for quotation.

The customer has the right to make purchases by requesting quotations, provided that the initial (maximum) contract price does not exceed RUB 500,000. At the same time, the annual volume of purchases carried out through a request for quotation should not exceed 10% of the customer’s SPP and should not amount to more than 100 million rubles. (Part 2 of Article 72 of Law No. 44-FZ).

The arithmetic here is simple. The amount of SGDO is taken and 10% is calculated from it. For example, the institution’s SSP is 7 million rubles. Accordingly, through a request for quotation, it will be able to make purchases for 700,000 rubles.

Purchases up to 100,000 rubles.

In accordance with clause 4, part 1, art. 93 of Law No. 44-FZ, procurement from a single supplier (contractor, performer) may take place in the event of a purchase of goods, work or services in an amount not exceeding 100,000 rubles. At the same time, the annual volume of purchases that the customer has the right to carry out on the basis of this clause should not exceed 2 million rubles, 5% of the State Public Promotion Order and should not amount to more than 50 million rubles.

The choice of the first or second option is up to the institution.

Please note that the specified restrictions on the annual volume of purchases, which the customer has the right to carry out on the basis of clause 4, part 1, art. 93 of Law No. 44-FZ, do not apply to purchases made by customers to meet the municipal needs of rural settlements.

So, the educational institution’s SGOZ amounted to 5 million rubles. If, to make purchases from a single supplier under clause 4, part 1, art. 93 of Law No. 44-FZ, this institution will choose 5% of the SGOZ, it will not be able to carry out so many purchases using contracts up to 100,000 rubles, since it is only 250,000 rubles. (RUB 5,000,000 x 5%). And if it chooses 2 million rubles, it is for this amount that the educational institution will be able to make purchases from a single supplier under clause 4 of part 1 of art. 93 of Law No. 44-FZ. And the remaining 3 million rubles. will have to be spent through purchases made in other ways.

We consider SGOZ.

As you can see, there are quite a few reasons to know the amount of SGOZ. But how can we determine it? Some institutions take a schedule, add up the initial maximum contract prices and get the SGOZ. However, this is the wrong approach, because this document reflects purchases of the current financial year, but purchases carried over from the previous year are not reflected in it.

The formula for calculating the SGOZ is as follows (Letter of the Ministry of Economic Development of the Russian Federation dated December 21, 2016 No. D28i-3403):

Not so difficult, right?

SGOZ according to Law No. 223-FZ.

As such, the definition of the total annual volume of purchases cannot be found in this law. However, it is clear from Law No. 223-FZ that it also needs to be determined, since the implementation of a certain number of certain purchases depends on it.

In particular, this applies to procurement from small and medium-sized businesses and procurement of innovative and high-tech products.

Purchases from small and medium-sized businesses.

According to clause 5 of the Regulations on the specifics of the participation of small and medium-sized businesses in the procurement of goods, works, services by certain types of legal entities, the annual volume of such purchases and the procedure for calculating the specified volume, approved by Decree of the Government of the Russian Federation of December 11, 2014 No. 1352 (hereinafter referred to as the Regulations) , the annual volume of purchases from small and medium-sized businesses is set at no less than 18% of the total annual value of contracts concluded by customers based on the results of purchases. At the same time, the total annual value of contracts concluded by customers with small and medium-sized businesses based on the results of procurement, the participants of which are only small and medium-sized businesses, must be at least 10% of the total annual value of contracts concluded by customers based on the results of procurement.

The annual volume of purchases that are planned to be carried out based on the results of purchases, the participants of which are only small and medium-sized businesses, must be at least 10% of the total annual value of purchases planned for implementation in accordance with the draft procurement plan or approved procurement plan.

Please note:

The customer must make general purchases from small and medium-sized businesses in the amount of 18% of the total annual value of contracts and specialized purchases in the amount of 10% of the total annual value of contracts (Letter of the Ministry of Economic Development of the Russian Federation dated January 31, 2017 No. D28i-545).

When calculating such a total annual value of purchases, purchases provided for in clause 7 of the Regulations are not taken into account (there are more than 30 of them, so we will name only a few):

a) purchases that fall within the scope of activities of natural monopoly entities in accordance with Federal law dated August 17, 1995 No. 147 “On natural monopolies”;

b) procurement of financial services, including banking, insurance services, services on the securities market, services under leasing agreements, as well as services provided financial institution and related to the attraction and (or) placement of funds from legal entities and individuals;

c) procurement of services for water supply, sewerage, heat and gas supply (with the exception of sales services liquefied gas), as well as for connection (attachment) to engineering and technical support networks at regulated prices (tariffs);

d) purchases the subject of which is the lease and (or) acquisition of ownership of real estate;

e) purchasing results of intellectual activity from a supplier (performer, contractor) who has an exclusive right to the result of intellectual activity or a means of individualization, certified by a title document;

f) procurement of services to ensure the protection of personal data in information systems, if the initial (maximum) price of such procurement exceeds 200 million rubles.

Note:

According to Part 21 of Art. 4 of Law No. 223-FZ, information on the annual volume of purchases that customers are required to make from small and medium-sized businesses is posted in the unified information system no later than February 1 of the year following the previous calendar year.

Procurement of innovative and high-tech products.

The annual volume of purchases of innovative and high-tech products that are planned to be carried out is defined as an increase of 5% in the total annual value of contracts concluded by customers based on the results of the purchase of innovative, high-tech products from small and medium-sized businesses for the year preceding the reporting year, but not more than 5 % of the planned total annual value of all contracts (clause 5(2) of the Regulations).

In accordance with clause 6 of the Regulations, when calculating the annual volume of purchases from small and medium-sized businesses, contracts concluded by suppliers (performers, contractors) directly with small and medium-sized businesses for the purpose of fulfilling contracts concluded with customers that establish the requirement to attract execution of the contract of subcontractors (co-executors) from among small and medium-sized businesses.

Calculation of the total annual volume.

According to the requirements of Law No. 223-FZ and the Regulations, the total annual value of purchases is calculated very simply: this is the amount of purchases planned for implementation in accordance with the draft procurement plan or approved procurement plan. And from this amount the calculation of the corresponding percentages for purchases from small and medium-sized businesses, as well as innovative and high-tech products, begins.

In conclusion.

To summarize, we can say that the total annual volume of procurement under Law No. 44-FZ is just as important as for procurement under Law No. 223-FZ. SGOP is not equal to the annual volume of purchases according to the schedule and is determined using the formula given in the article. But for the purposes of applying Law No. 223-FZ, the total annual value of purchases, on the basis of which the volume of individual types of purchases is determined, is precisely the amount of purchases according to the procurement plan. Incorrect definition of SGOZ can lead to administrative liability, for example, when an institution chooses the wrong type of procurement procedure, and the fines there are not small (see Articles 7.29, 7.32.3 of the Code of Administrative Offenses of the Russian Federation).

Educational institutions: accounting and taxation, No. 8, 2017

SGPO is the total annual volume of procurement, i.e. the money that is allocated for procurement activities in the current year. This amount also includes payment for contracts that the customer concluded last year, but the fulfillment of obligations and payment for which is to be made this year. We will tell you why this indicator is needed, what is included in it, and also give examples of calculations.

What is included in the total annual purchase volume

On June 16, 2017, the Ministry of Finance, in Letter No. 24-01-09/37707, clarified information about the timing and determined that the total annual volume of purchases under 44-FZ combines amounts under contracts that:

concluded in previous financial years, but paid in the current one;
concluded, executed and paid in the current financial year.

The Ministry of Finance also explained the need to include in the SGOZ funds to pay for the contract when ordering for an amount not exceeding 100,000 rubles (clause 4, part 1, article 93).

From 01/01/2019, the SGOZ includes the amounts of contracts that were concluded with a single supplier under clause 25-25.3, part 1, art. 93. But only if this contract is signed as a result of a failed procurement procedure, which was carried out with advantages for SMP and SONCO under clause 1, part 1, art. 30 44-FZ.

If the contract was concluded in the current financial year and will be executed over several years, then only the amount for payments in the current one is included.

SGOD changes throughout the year. This affects what purchases and in what volume need to be made. Therefore, we recommend that you find out, for example, once a quarter whether the SGOZ has changed, or establish by order the procedure for informing about adjustments to purchase limits.

What information is not included

Based on Part 1 of Art. 30 there is a list of government orders that are not included in the calculation of the indicator. These are government purchases from small businesses and socially oriented non-profit organizations (SMP and SONKO):

For the defense and security of the country.
For providing loans.
In the field of nuclear energy use.
From a single supplier on the basis of Part 1 of Art. 93 laws.
With closed methods for determining the supplier.

Goals of the State Defense Committee

Taking into account the total annual volume of purchases, Article 44-FZ on contract service (Part 1 of Article 38) obliges the organizer to resolve the issue depending on the amount of all orders. If it is above 100 million rubles, the customer is obliged to organize the service.

The customer uses the total volume of purchases under 44-FZ when calculating:

Minimum number of government purchases from SMP and SONKO (Part 1, Article 30).
The maximum number of orders during execution (Part 2 of Article 82.1).
The maximum number of orders from a single supplier (clauses 4, 5, part 1, article 93).

SGOZ will also be required when drawing up:

Schedule (clause 2, part 3, article 21).

The customer will be able to conduct government procurement only on the basis of the drawn up schedule.

Calculation examples

If for a conditional institution limits of budgetary obligations for 2019 in the amount of 10 million rubles are allocated, then the SGOZ for 2019 for this customer will be 10 million rubles, but then money will be deducted from it to pay for payments concluded in 2018 and executed in 2019 contracts.

An example of calculating the minimum annual volume of government purchases from SMP and SONKO

If the size of the SGOZ is 10 million rubles, then the cost of government procurement must be subtracted from it in accordance with clause 1 of Part 1 of Art. 30 44-FZ (let’s take it as 3 million rubles), and calculate 15% of the amount received, i.e.:

(10,000,000 - 3,000,000) × 15% = 1,050,000 rub.

An example of calculating the maximum annual volume of government procurement by conducting an electronic request for quotations

This figure should be 10% of the SGOZ value.

10,000,000 × 10% = 1,000,000 rub.

At the same time, the annual amount of orders made through a request for quotation should not exceed 100 million rubles.

An example of calculating the maximum annual volume of government procurement according to clauses 4, 5, part 1, art. 93 44-FZ

According to clause 4, part 1, art. 93 it can be 5% of the SGOZ, or 2 million rubles. If the customer uses the above formula, then the volume should not exceed 50 million rubles.

10,000,000 × 5% = 500,000 rub.

According to clause 5, part 1, art. 93 it will amount to 50% of the SGOZ. At the same time, according to clause 5, part 1, art. 93 44-FZ it should not exceed 20 million rubles.

10,000,000 × 50% = 5,000,000 rub.

Cumulative annual volume of purchases in 223-FZ

The SGOZ under the Law on the Contract System does not provide for the inclusion of funds for payment of contracts under the Law on the Procurement of Goods, Works, Services by Certain Types of Legal Entities (223-FZ) or on the basis of the previously existing Law on the Placement of Orders (94-FZ).

For organizers who purchase under 223-FZ, requirements have been established for 2019 in relation to SGOZ (). The cost of all orders from small and medium-sized businesses must be at least 18% of the total cost of all contracts for the year that customers concluded as a result of procurement. At the same time, the amount of all contracts concluded with small and medium-sized businesses must be at least 15% of total cost all contracts that were concluded during the year based on the results of procurement.

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