How to calculate real savings when making a purchase. Indicators for evaluating the effectiveness of public procurement. Changing the procurement plan

1. In order to ensure energy efficiency in the procurement of goods, works, services related to the scope of activities of subjects of natural monopolies, services for water supply, sanitation, heat supply, gas supply (with the exception of services for the sale liquefied gas, not used as a motor fuel), for connection (connection) to engineering and technical support networks according to regulated in accordance with the law Russian Federation prices (tariffs), as well as the supply of electricity, fuel oil, coal, the supply of fuel used to generate energy, customers have the right to conclude energy service contracts, the subject of which is the performance by the contractor of actions aimed at energy saving and increasing the energy efficiency of the use of these energy resources (hereinafter - energy service contract).

2. An energy service contract is concluded separately from contracts for the supply of goods, performance of work, provision of services related to the scope of activities of subjects of natural monopolies, for the provision of services for water supply, water disposal, heat supply, gas supply, for connection (connection) to engineering and technical support networks for prices (tariffs) regulated in accordance with the legislation of the Russian Federation, for the supply of electric energy, fuel oil, coal, for the supply of fuel used for the purpose of generating energy (hereinafter, for the purposes of this article, the supply of energy resources). The conclusion of an energy service contract is carried out in the manner prescribed by this Federal Law, subject to the provisions provided for by this article.

3. The initial (maximum) price of an energy service contract (lot price) is determined taking into account the actual costs of the customer for the supply of energy resources for last year and may not exceed the said costs, taking into account the specifics established by the Government of the Russian Federation in accordance with part 19 of this article. The tender documentation, auction documentation, notice of a request for quotation shall indicate the initial (maximum) price of the energy service contract (lot price), including the cost of supplying energy resources, in relation to each type of goods, works, services, indicating the number of such goods, works, services and unit cost of each product, each work, each service, as well as one of the following conditions:

1) a fixed amount of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, the maximum percentage of the specified savings that can be paid to the contractor in accordance with the energy service contract;

2) a fixed percentage of savings in monetary terms payable to the contractor in accordance with the energy service contract of the corresponding costs of the customer for the supply of energy resources, the minimum amount of said savings in monetary terms;

3) the minimum amount of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, the maximum percentage of the indicated savings that can be paid to the contractor in accordance with the energy service contract.

4. When concluding an energy service contract, the draft of such a contract sent by the customer to the supplier must be based on the volume of consumption of energy resources agreed in accordance with the procedure established by the legislation of the Russian Federation.

5. The customer, the authorized body, the authorized institution in the tender documentation, documentation on electronic auction, a notice of a request for quotation has the right to indicate size limit possible expenses of the customer in connection with the execution of the energy service contract.

6. When concluding an energy service contract by holding a tender or a request for quotations, the customer, the authorized body, the authorized institution also indicate in the tender documentation or the notice of the request for quotations the need to include one of the following proposals in the application for participation in the tender or the application for participation in the request for quotations :

1) an offer on the contract price or, in the case provided for in paragraph 1 of paragraph 3 of this article, on the percentage of savings;

2) a proposal for the amount determined as the difference between the corresponding costs of the customer for the supply of energy resources (the initial (maximum) price of the contract) and the savings in monetary terms of the indicated costs of the customer proposed by the procurement participant, in the case provided for in clause 2 of part 3 of this article;

3) a proposal for an amount determined as the difference between the corresponding costs of the customer for the supply of energy resources (the initial (maximum) price of the contract) and the savings in monetary terms of the specified costs of the customer, proposed by the procurement participant and reduced by the value corresponding to the percentage of such savings proposed by the procurement participant , in the case provided for by point 3 of part 3 of this article.

7. When concluding an energy service contract by holding a tender or a request for quotations, an application for participation in a tender or an application for participation in a request for quotations must contain proposals provided for in clauses 1-3 of part 6 of this article, depending on the conditions provided for by the tender documentation or a notice of holding quote request.

8. In the cases provided for in clauses 2 and 3 of part 6 of this article, the winner of the request for quotations is the person who made the offer for the lowest amount.

9. In the cases provided for in clauses 2 and 3 of part 6 of this article, in order to determine better conditions performance of the energy service contract proposed in the bids for participation in the competition, the competition commission, instead of such a criterion for evaluating the application for participation in the competition as the price of the contract, evaluates and compares such a criterion as the proposal for the amount in order to identify the best conditions for the execution of this contract, the corresponding costs the customer for the supply of energy resources, which the customer will carry out as a result of the conclusion, execution of the energy service contract, as well as the costs that the customer will incur under the energy service contract. At the same time, consideration and evaluation of applications for participation in the tender in accordance with such a criterion as a proposal for the amount are carried out in the manner established by the Government of the Russian Federation in accordance with Part 8 of this federal law in relation to such a criterion as the price of the contract, taking into account the specifics established by this article.

10. When concluding an energy service contract through an electronic auction, such an auction is held by reducing one of the following indicators:

1) the price of the energy service contract or, in the case provided for in paragraph 1 of paragraph 3 of this section, the percentage of savings;

2) a proposal for an amount determined as the difference between the corresponding costs of the customer for the supply of energy resources (the initial (maximum) price of the contract) and the savings in monetary terms of these costs proposed by the participant in such an auction, in the case provided for in clause 2 of part 3 of this article;

3) a proposal for an amount determined as the difference between the corresponding costs of the customer for the supply of energy resources (the initial (maximum) price of the contract) and the savings in monetary terms of these costs, proposed by the participant in such an auction and reduced by a value corresponding to the percentage of this offered by the participant in such an auction savings, in the case provided for in clause 3 of part 3 of this article.

11. In the cases provided for in clauses 2 and 3 of part 10 of this article, the winner of the electronic auction is the person who made the offer for the lowest amount.

12. In the case provided for in clause 3 of part 10 of this article, when concluding an energy service contract, the winner of an electronic auction or a participant in this auction with whom an energy service contract is concluded if this winner evades concluding a contract, determines the amount of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources and the percentage of such savings, taking into account the minimum percentage of such savings and the maximum percentage of such savings provided for in the electronic auction documentation, as well as the proposal for the amount of this winner or this participant.

13. An energy service contract is concluded at a price, which is determined as follows:

1) a fixed percentage of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, proposed by the procurement participant with whom such a contract is concluded, in the case specified in clause 1 of part 3 of this article;

2) a fixed percentage of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, proposed by the procurement participant with whom such a contract is concluded, in the case specified in clause 2 of part 3 of this article;

3) the percentage of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, proposed by the procurement participant with whom such a contract is concluded, in the case specified in clause 3 of part 3 of this article.

14. When concluding an energy service contract, it indicates the savings in kind of the relevant costs of the customer for the supply of energy resources for each type of such resources, calculated from a fixed amount of savings in monetary terms (in the case provided for in clause 1 of part 3 of this article) or proposed by the procurement participant (in the cases provided for in clauses 2 and 3 of part 3 of this article) savings in monetary terms of these costs, as well as the unit cost of each product, each work or each service specified in the tender documentation, documentation of an electronic auction, notice of a request for quotations.

15. When concluding an energy service contract, this contract also indicates, in the case provided for in clauses 1 and 3 of part 3 of this article, the percentage of savings offered by the procurement participant in the corresponding costs of the customer for the supply of energy resources or, in the case provided for in clause 2 of part 3 of this article, a fixed percentage such savings. The percentage of such savings specified in the energy service contract cannot be changed during the execution of this contract.

16. The amount of security for the performance of an energy service contract is determined by the customer in the procurement documentation from five to thirty percent of one of the following values:

1) the maximum percentage of a fixed amount of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, which can be paid to the contractor under the energy service contract, in the case specified in paragraph 1 of part 3 of this article;

2) fixed percentage minimum size savings in monetary terms of the customer's expenses for the supply of relevant energy resources, payable to the contractor under the energy service contract, in the case specified in clause 2 of part 3 of this article;

3) the maximum percentage of the minimum amount of savings in monetary terms of the corresponding costs of the customer for the supply of energy resources, which can be paid to the contractor under the energy service contract, in the case specified in paragraph 3 of part 3 of this article.

17. The obligation of the contractor, provided for by the energy service contract, is to ensure the savings in kind provided for by the contract in the corresponding costs of the customer for the supply of energy resources, excluding savings in value terms. At the same time, the requirements for the conditions for the execution of an energy service contract established in accordance with part 19 of this article are taken into account.

18. Payment for the energy service contract is made on the basis of the amount of savings provided for by this contract in kind, the corresponding costs of the customer for the supply of energy resources, as well as the percentage of such savings, determined in value terms at prices (tariffs) for the relevant energy resources, actually formed during the period of execution of this contract. contract.

19. The Government of the Russian Federation establishes requirements for the terms of an energy service contract, including requirements for the conditions for the execution of such a contract, including the conditions for paying for such a contract (in terms of the procedure for determining the actual prices (tariffs) for energy resources in order to pay for such a contract), especially determination of the initial (maximum) price of the energy service contract (lot price) (including the period for which the customer's expenses for the supply of energy resources are taken into account).

As criteria for evaluating the effectiveness of contracts concluded based on the results of placing orders for state and municipal needs, the following can be selected:

• - compliance with customer needs
• - the completeness of the contract, which implies the presence in the text of the contract of a clear definition of the subject of procurement with its classification as goods, works or services, clear and understandable requirements for the subject of procurement, the duration of the contract, the rights and obligations of the parties, the final result of the contract, the procedure for accepting the goods supplied , work and services performed, rules for resolving disagreements, sanctions for violation of the terms of the contract, the possibility of attracting a subcontractor and the rules for interacting with them
• - economic efficiency (taking into account maintenance costs, etc. and all adjustments made), understood as the use of minimal possible level financial resources for the purchase of the required volume of goods, works and services

Description of indicators used in evaluating the effectiveness of contracts concluded based on the results of placing orders for state and municipal needs

Performance indicators must meet a number of criteria in order to be useful and effective for analysis. existing system state and municipal purchases. In order to identify the most appropriate performance indicators, we first consider these criteria.

First, the metrics must be relevant to each organization. One way to determine relevant indicators is to correlate indicators with the goals and objectives of the organization or a specific area of ​​its activity.

Secondly, the indicators should be clearly and comprehensibly defined to ensure that the necessary information is collected and comparisons are fair. Unclear definitions can lead to problems in collecting information and misinterpreting data.

Thirdly, the indicators must be justified. Indicators should be calculated on the basis of information whose authenticity can be confirmed.

Fourth, the indicators must be economically justified. There needs to be a balance between the costs incurred in collecting data and calculating indicators and the usefulness of those indicators. Therefore, whenever possible, indicators should be constructed on the basis of already available information.

Fifth, indicators must be the following characteristics: no double interpretation of indicators, sensitivity to changes, statistical validity, reasonable time frames for collecting information.

Taking into account the criteria described above and the specifics of the current legislation, it seems appropriate to choose the following performance indicators for contracts concluded based on the results of placing orders for state and municipal needs:

• 1. type of contract
• 2. performance indicators of the conditions stipulated by the contract
• - clarity of the wording of requirements for the subject of procurement
• - the absence of an explicit description of the characteristics of the products corresponding to a particular trade name
• - the presence in the text of the contract specifications, properties and quality of the subject of procurement
• - the terms of the contract take into account the risks inherent in this product group
• - the presence in the text of the contract of information regarding warranty period service, the scope of work on warranty service and the time during which they must be carried out
• - breakdown of the contract execution process into several stages
• - the exact designation of the terms of the stages of execution of the contract
• - the text of the contract describes the process of financial transactions between the supplier and the customer
• - the text of the contract indicates the full cost of the subject of the purchase
• - the text of the contract indicates the amount of security for the performance of the contract
• - the text of the contract indicates the amount of the advance if the contract provides for the payment of an advance
• - the presence in the text of the contract of a description of copyright
• - the presence in the text of the contract of a description of the final result of the implementation of the contract
• - the contract describes in detail the procedure for acceptance of goods, works and services
• - the presence in the text of a clear description of the rights and obligations of the parties
• - the presence in the text of the contract of conditions that determine the possibility of attracting a subcontractor

The presence in the text of the contract of responsibility of the parties for violation of the terms of the contract

• - the presence in the text of the contract of a description of the procedure for resolving emerging disagreements
• - the presence in the text of the contract of the conditions for terminating the contract
• - the term of the contract is indicated in the text of the contract
• - the presence in the text of the contract of requirements for information transmission channels in the process of implementing the contract
• - the text of the contract describes the procedure for monitoring the execution of the contract
• 3. contract price performance indicator
• - comparison of the average market price for similar goods, works, services with the price of the contract
• (contract price / average market price) * 100%

The contract will be considered effective if the price of the contract is below the average market price level for similar goods, works, services or approximately equal. If the contract price exceeds the market average, but not more than 5%, then the contract is considered moderately effective. If the price is exceeded by more than 5%, the contract is recognized as ineffective.

• 4. indicator of compliance of purchased goods, works, services with quality requirements
• 5. indicator of compliance with delivery times
• 6. degree of satisfaction of the end user.

All of the above indicators can be ranked on a five-point scale, where:

• 1 - not in the contract / unsatisfactory
• 2 - mentioned in the contract / highly satisfactory
• 3 - present in the contract, but not detailed/satisfactory
• 4 - all conditions are clearly stated / good
• 5 - all conditions are spelled out in the utmost detail and clearly, the end result exceeded the planned / very good.

Based on the selected criteria and indicators, it is possible to assess the degree of achievement of the procurement objectives; analyze the text of the contract, the completeness of which is an essential condition for the maximum achievement of the planned goals; assessment of the degree of compliance with the terms of the contract; assessment economic efficiency purchases. The effectiveness of these parameters together determines the effectiveness of the execution of the contract.

Thus, using these indicators, it is possible to rank the concluded contracts for various product groups and examine the data obtained for the presence of differentiation in the degree of efficiency in the execution of a contract with a fixed price in cases where the objects of procurement are different. Such a study in this paper is limited to the analysis of the text of the contract and comparison of the contract price with the average market price for similar goods, works, services due to the lack of sufficient data on the progress of execution and acceptance of the results of the contract.

Since the assessment of the effectiveness of contracts includes an indicator of taking into account the risks inherent in each specific group of purchased goods, works, services, then the main risks inherent in the selected product groups will be analyzed first, and then the effectiveness of contracts for certain product groups will be assessed in accordance with the proposed criteria. .

The methodology for evaluating the effectiveness of public procurement in the Russian Federation is intended to assess the activities of state customers in terms of efficiency, legality, and discipline in the performance of state functions by them to meet state needs in goods, works, and services.

Within the framework of the methodology, both an operational assessment of the effectiveness of individual purchases and an analytical assessment of the effectiveness of purchases in general by customers and industries are carried out.

There is a traditional assessment - an assessment of the effectiveness of spending budget funds for a specific purchase. This assessment will allow you to quickly determine what the budget savings are for each specific purchase. However, the ordering system is not evaluated or analyzed here.

Therefore, along with operational assessment, an analytical comprehensive assessment is introduced, which makes it possible to evaluate not only individual placements of orders, but their entire system as a whole, to evaluate not only savings Money, but also a whole range of indicators of the effectiveness of the procurement system, in particular - planning, determining the initial price, average deviations of contract prices from the industry average, compliance with the law when placing orders, execution of contracts.

Both types of assessment are applied in parallel - operational for each purchase, analytical - comprehensively, based on the results of the reporting period for individual customers, industry departments, procurement industries, as a whole for the public procurement system of the Russian Federation.

The results of each specific purchase are evaluated for the efficiency of spending budget funds by determining the savings. Savings are determined as a percentage of the initial contract price.

At the same time, the resulting savings are evaluated and specific recommendations are given to increase savings in the course of procurement.

The performance indicator (E) is calculated as:

From the beginning- the initial price of the contract,

From con- the price at which the contract is concluded.

At the same time, various degrees of efficiency in spending budget funds are assigned to purchases.

Table 4. Degrees of efficiency of spending budgetary funds

Particular importance is given to purchases with unreasonable efficiency, which may be the result of unfair actions of the winner or a significant increase in the initial price of the contract.

Nikolaev I. believes that in practice the traditional assessment of purchases for the purpose of saving only budgetary funds does not fully reflect the degree of procurement efficiency and can only be used for operational analysis. With such an assessment, a number of important indicators fall out of the analysis, in particular, the level of competition, compliance with the law when placing orders, the discipline of planning and executing contracts. In addition, there are shortcomings in calculating savings relative to the initial price of the contract, since such a calculation does not take into account the validity of the initial price and the real market pricing conditions. Therefore, an analytical assessment of the effectiveness of public procurement in the Russian Federation is introduced, taking into account the above factors 14 .

Based on the results of the reporting period (quarter, six months, 9 months, year), a comprehensive indicator of the efficiency of procurement of all state customers of the Russian Federation is calculated.

To determine the complex indicator, the most important indicators are used that demonstrate the main components of the procurement process and make it possible to formalize the approach to evaluating the effectiveness, regardless of the characteristics of certain customers and order placement industries.

The indicators characterize all stages of the order placement process - planning, order placement, contract execution and give the most complete picture of the status of order placement.

In the calculation, in particular, the following indicators are used:

1. K1 - savings when placing orders.

The most important indicator. Shows how efficiently, from the point of view of budget savings, purchases are made by the customer. At the same time, it is important that for comparison, it is not the initial price of the contract (which can be determined incorrectly) that is used, but the average prices of participants' proposals that have developed over the quarter in the industry (taken into account in relative terms - the percentage of reduction in the initial price).

K1=E/A*10, where:

Unit- savings achieved when placing orders for the reporting period;

Esr- average savings for a particular industry of placing orders for all customers for the reporting period.

Savings are determined on the basis of comparing the price of goods (work, services) purchased as a result of placing an order with the average price of goods (work, services) offered by suppliers according to the following formula:

B(cs)- the sum of the average prices of suppliers' offers (in the case of tenders, quotations - the average prices indicated in the bids, in the case of auctions - the prices of offers of all auction participants) for the whole period for the customer (or for the period for the customer in the placement industry).

In the absence of proposals, except for the proposal for which the contract is concluded, the initial price of the contract is accepted for calculation.

8(CK)- the sum of the prices of proposals for which the contract was concluded as a whole for the period for the customer (or for the period for the customer in the accommodation industry).

To determine the achieved indicator of economic efficiency of placed orders for the reporting period, the following formula is used:

B(cs)- the sum of all average prices offered by suppliers in

reporting period for all customers or for all customers in a particular industry;

I(ck)- the sum of all prices of contracts concluded on the basis of

placement of orders, which determined the economic

efficiency in the reporting period either for all customers or for all customers in a particular industry.

2. K2- compliance with the law when placing orders.

The indicator takes into account the presence of established violations of placing orders with the customer during each quarter. The importance of the indicator is determined by the fact that the absence of violations and possible abuses is an integral and most important part of building an effective public procurement system.

If the customer has no violations in the reporting period, the value of the criterion will be determined equal to: K2=10 points.

If violations are found when placing orders in the reporting period, the value of the criterion is determined by the formula:

K2=10*(1-Kn/Krz), where:

Kn- the number of violations in the reporting period;

Krz = 10, if the number of placed orders in the reporting period is less than 10;

Krz= the actual number of orders placed in the reporting period, if greater than or equal to 10.

When a result = 0 or a negative result (-) is obtained, the criterion value is assigned - 0 points.

Violations established as a result of inspections, consideration of complaints from participants in the order placement are taken into account.

3. K3- share of competitive purchases.

The share of purchases in the total volume carried out by bidding or requests for price quotations from the assessed customer is taken into account in comparison with the average for all customers. The importance of the indicator is determined by the fact that only competitive procurement can ensure the economic efficiency of the public procurement system, reducing the share of purchases from a single source is one of the most important components of efficiency.

K3 \u003d (Prassm / Rsr) * 100, where:

Rrassm. - the share of purchases made through tenders, auctions, requests for price quotations from the customer in question;

Rsr- the share of purchases made through tenders, auctions, requests for price quotations on average for all government customers.

This does not take into account purchases from subjects of natural monopolies and other purchases that cannot be made on a competitive basis.

4. K4- Implementation of plans when placing orders.

The planning system is the most important aspect of placing an order to balance the purchasing system. The indicator assesses the planning system of each customer. The presence of deviations in the actual purchases from the plan is revealed - the presence of unplanned purchases, failure to carry out planned purchases, violation of the terms of purchases.

base value K4=10.

If there are deviations of actual order placements from planned ones, in particular:

1) the presence of unscheduled placements;

2) violation of terms of placements;

3) failure to place planned orders ( K4=0).

5. K5- discipline of execution of contracts.

In fact, placing an order does not end at the stage of concluding a contract. To evaluate the effectiveness of placement, it is necessary to evaluate

the main purpose of placing an order is to obtain the benefits for which it was carried out. Therefore, an indicator for assessing the performance of contracts is introduced into the system of evaluation indicators for the timing of performance, quality of performance, and others.

The following violations are found:

1) failure to conclude a contract;

2) violation of the deadlines for the transfer of the contract for signing;

3) violation of the terms of registration of the contract;

4) violation of obligations under the contract;

5) violation of the deadlines for notification of the execution (termination) of the contract.

base value K5=10

If there are violations of discipline in the conclusion and execution of contracts through the fault of the customer, in particular:

1) failure to conclude a contract;

2) non-compliance with the deadlines for the transfer of the contract for signing;

3) non-compliance with the terms of registration of the contract;

4) failure to comply with obligations under the contract;

5) non-compliance with the deadlines for notification of the execution (termination) of the contract (K5=0).

6. K6 - the validity of determining the initial price of contracts.

The indicator of efficiency of expenditure of funds must be supplemented with an indicator of the reasonableness of determining the initial price of the contract. A practice has developed when the initial price of a contract is determined not on the basis of real market conditions, but in other ways - arbitrarily, based on the available limits of budget allocations, only from the experience of previous purchases, etc. The indicator allows you to determine how correctly the customer determines the initial prices of contracts and assesses how large the deviation of the initial contract price from the industry average is.

The deviation of the initial contract price determined by the customer from the average contract price proposed by the order placement participants is calculated.

If the deviation does not exceed the industry average K6=10.

If there is a specified deviation, reduction factors are applied:

1. Deviation up to 5% - K6=10*0.9.

2. Deviation up to 10% - K6=10*0.8.

3. Deviation up to 15% - K6=10*0.7.

4. Deviation up to 20% - K6=10*0.5.

5. Deviation over 20% - K6=0.

In the absence of information on this industry, the indicator is not applied, the indicator K1 is assigned a weight of 0.5.

The final indicator of a comprehensive assessment is calculated by summing the values ​​for each criterion, taking into account their weighting coefficients:

K \u003d K1 * X 1 + K2 * X 2 + K3 * X 3 + K4 * X 4 + K5 * X 5 + K6 * X 6, where X n-weight coefficients, n=1.6.

The weighting coefficients of indicators are determined by an expert based on the comparative significance of each indicator of a comprehensive assessment.

The following scoring scale is used to assess the effectiveness of activities:

Table 5. - Scoring scale for determining the evaluation of effectiveness

public procurement activities

The initial data for assessing the effectiveness of public procurement are given in Table 8 "Appendix E".

In the Russian Federation, the most effective methods of public procurement are requests for quotations, open tenders, open auctions. From my point of view, no special actions should be taken with regard to these methods of conducting public procurement, since they have a regulatory

the degree of efficiency of spending budgetary funds. Less effective methods of public procurement are trading on commodity exchanges and purchasing goods from a single source. Therefore, for these methods of public procurement, it is necessary to take the following measures: to study the market, attract suppliers and more accurately approach the determination of the initial price of the contract.

Thus, the results of assessing the effectiveness of public procurement activities allow:

1. Compare the final indicators for each of the customers and rank the customers according to the degree of procurement efficiency.

2. To identify the dynamics of the final indicator for each specific customer and for the region as a whole.

3. Identify "problem" areas in the activities of each customer by identifying the indicators due to which the efficiency of procurement is reduced.

4. Assess the value and dynamics of the indicators used in

calculation. Of particular importance here is the ability to determine

industry-average and region-average savings both in comparison with the initial prices and in comparison with the average offers of participants in the order placement.

6. Have complete information about planning problems for each customer.

7. Improve the discipline of execution of contracts by customers.

8. Analyze existing violations of the law when placing orders.

Appendix

Public Procurement Management Structure

Figure 1. - Structure of public procurement management

The impact of public procurement on the value of national income

Figure 2. - The impact of public procurement on the value of national income

"Appendix B"

List of the main stages of creating an electronic public procurement system in Russia

Table 6

Table 6. - List of the main stages of creating an electronic public procurement system in Russia

Dynamics of purchases for state needs in 2006-2011

(billion rubles)

Figure 3. - Dynamics of purchases for state needs in 2006-2011

(billion rubles)

Structure of purchases for public needs in 2008-2011 (billion rubles)

rub.)

Figure 4. - Structure of purchases for state needs in 2008-2011

(billion rubles)

The public procurement management model, which involves the consolidation of functions within the framework of the

federal agency

Table 7. Model of public procurement management, involving the consolidation of functions within the framework of the created

federal agency

Initial data for assessing the effectiveness of public procurement

Table 8. - Initial data for performance evaluation

public procurement

1) The absolute value of overspending or savings is defined as the difference between the actual consumption of material resources and the planned one, recalculated for actual output.

2) Savings characterizing the reduction in the actual consumption of resources in relation to their planned level of consumption (or the level of the base period), taking into account the implementation of the plan in terms of production volume (or its dynamics in the reporting period compared to the base period). It is determined by subtracting the size of the actual consumption of specific types of resources from their consumption according to the plan (or in the base period), adjusted for the index (level) of the implementation of the plan in terms of output (or taking into account the dynamics compared to the base period). The presence of relative savings means that the actual consumption of one or another type of resource per unit of output was below the planned norms (report in the base period). To determine the absolute savings or overspending of the wage fund, it is necessary to compare the actual accrued amount of wages with the planned one. The excess of the actually accrued amount of wages in comparison with its planned one means an absolute overspending, if actually accrued less than was provided for by the plan, the enterprise observes savings in the wage fund.
The relative savings (overspending) of the payroll fund is established by comparing the actually accrued payroll fund only for industrial and production personnel with the planned fund, recalculated as a percentage of the implementation of the production plan using a correction factor.(explanation with salary example)

Absolute savings (example)

If OS are used in the current (planning) period more (less) effectively compared to the previous (base, reporting) period, then with a constant volume of sales of products, absolute savings (overspending) of working capital (E ab) are formed:

E abs \u003d ObS bases - ObS plan,

where the OS plan is calculated based on the planned plan,

K o - is calculated from the volume of sales unchanged compared to the base.

For example, in the reporting (base) year ObS = 5 million rubles. Products sold for 15 million rubles. Next year it is planned to increase K o by 10%. Calculate the absolute savings ObS. To do this, we calculate:

(1) K o bases = 15/5 = 3 times;

(2) ;

(3) The need for OS with a constant volume of sales (15 million rubles) and K o plan:

ObS plan \u003d 15 / 3.3 \u003d 4.5 million rubles;

(4) the absolute savings of ObS will be:

E abs \u003d 5 - 4.5 \u003d 0.5 million rubles.

If actual and planned indicators are compared, then

E abs \u003d ObS plan - ObS fact,

where ObS fact is calculated based on the actual K about the fact and the planned volume of sales.

Relative economy (example)

If the volume of sold products changes, then it is necessary to calculate the savings (overspending) of the OS, taking into account changes in the volume of sales, i.e. it is necessary to calculate the relative savings (overspending) ObS:

where J Q – product sales index in %;

Or to compare fact with plan:

where or to compare the fact with the plan.

If in our example the volume of sales grows by 30%, then the relative savings (overspending) of the OS will be:

E rel \u003d 5 - 4.5 1.3 \u003d -0.85.

In the planned year, the OS will be overspent by 85 million rubles. But this overspending is relative, because. at the same time, the sales volume increases.

The Board of the Accounts Chamber of the Russian Federation, chaired by Tatyana Golikova, considered the results of the Monitoring of the Development of the System of State and Corporate Procurement in the Russian Federation.

Objects of the expert-analytical event: Ministry of Economic Development of the Russian Federation; Federal Antimonopoly Service; Federal Treasury; Federal Service for Financial and Budgetary Supervision; control and accounting bodies of the constituent entities of the Russian Federation; objects of control activities included in the Work Plan of the Accounts Chamber for 2015, insofar as it relates to this expert and analytical event.

Study period: 2015

The report was made by the auditor Maxim Rokhmistrov.

Public procurement under 44-FZ

At the end of 2015, the Accounts Chamber revealed about 500 violations in public procurement under 44-FZ for a total amount of more than 125 billion rubles. (In 2014 - 276 violations for a total of 39.6 billion rubles.) The FAS Russia also notes a certain increase in the number of detected violations of 44-FZ. In 2015, the growth amounted to almost 30% compared to 2014. At the same time, the bulk of violations is of a procedural nature.

The monitoring revealed a number of positive changes in the development of the contract system in Russia. The adoption of regulatory legal acts to create a system for planning, standardizing and justifying purchases has been completed. According to the auditor, there is an increase in the efficiency of procurement procedures.

In 2015, the average number of bids from bidders approached three per lot, and budgetary savings as a result of procurement procedures amounted to 7.6%*. “At the same time, I would like to note the negative trend of increasing the volume of purchases from a single supplier, which does not have the best effect on saving budget funds,” - said Maxim Rokhmistrov. For example, the share of initially announced purchases from a single supplier (contractor, executor) in total across the country in 2015 increased from 16.1% to 18.7%. At the same time, the share of such purchases, taking into account the failed procurement procedures, last year amounted to 44.1% (13.9 percentage points more than in 2014).**

Separately, the auditor dwelled on the introduction from January 1, 2016 of a unified information system in the field of procurement. At the same time, it is difficult to expect significant changes from the beginning of its work. Such important tools of the EIS functionality as control over the compliance of information on the volume of financial support for purchases, an end-to-end process for monitoring information on purchases from the stage of its planning to the conclusion of a contract based on its results, should be introduced only from 2017.

Problems of application of 223-FZ

The volume of announced purchases under 223-FZ in 2015 amounted to 23.1 trillion. rub. This is almost four times more than in the framework of the 44-FZ. The share of initially announced purchases from a single supplier under 223-FZ amounted to more than 40%, which is almost 2 times more than under the public procurement law (18.7%). Relative savings based on the results of procurement amounted to only 1.6% (according to No. 44-FZ - 7.6%).

One of the reasons for such indicators was the lack of an exhaustive list of competitive methods of corporate procurement. An analysis of the procurement regulations of ten large corporate customers - Rosneft, Russian Railways, Uralvagonzavod, Rostec, Gazprom, Rosnano, Russian Post, Sukhoi Company, Rosmorport, Transneft showed that these customers use 27 different procurement methods (from 6 to 13 methods each), which may also have certain features - in most procurement regulations it is indicated that these methods can be carried out in electronic form, as well as with the possibility of prequalification or without it, etc.

Another problem of corporate procurement is the lack of restrictions on the number and procedure for the activities of electronic marketplace operators. The total number of electronic marketplace operators increased by more than 20% during 2015 - currently there are more than 150 operators. (For comparison, according to 44-FZ there are five such sites).

The absence of an exhaustive list of grounds for concluding an agreement with a single supplier leads to serious problems. 223-FZ allows a corporate customer to establish an unlimited number of cases of corporate purchases from a single supplier, moving away from competitive procurement procedures. According to the Accounts Chamber, this carries corruption risks and also leads to inefficient spending of funds.

Chairman of the Accounts Chamber Tatyana Golikova during the discussion, it was noted that the choice of a single supplier needs to be regulated. “There are a certain number of enterprises that are the only supplier, but are already in bankruptcy proceedings or close to it. It turns out that in a number of cases we give money to enterprises to which we should not send it at all according to all other norms of the law, ”- added Tatyana Golikova .

223-FZ lacks norms aimed at improving the efficiency of spending funds on procurement, for example, the need to justify the initial (maximum) prices of contracts, a ban on conflicts of interest in the implementation of procurement activities. In addition, there is a negative practice of setting unrealistic deadlines for the submission of applications by corporate procurement participants by a corporate customer, as well as introducing significant changes to the terms of contracts after the procurement procedures have been completed.

Based on the results of audits, the Accounts Chamber revealed violations of corporate procurement legislation totaling more than 620 million rubles, expressed mainly in non-compliance by customers with the requirements of their approved procurement regulations.

Risk zones when applying 44-FZ and 223-FZ

To date, the legislation does not limit the possibility of bypassing 44-FZ. When purchasing for state needs from a single supplier or contractor, determined on the basis of acts of the President or the Government, within the framework of 44-FZ, contractors, as a rule, do not perform work. They enter into subcontracts on a non-competitive basis, since they are not subject to the mandatory application of 44-FZ. As a result, a scheme is built, at each stage of which part of the funds for public procurement remains with intermediaries. For example, OJSC Rosgeologia has been appointed for two years as the sole executor of the procurement of works carried out by Rosnedra for the reproduction of the mineral resource base of Russia. In the period from June to September 2015, 85 government contracts were concluded with JSC Rosgeo for a total amount of 14.3 billion rubles, of which 98% were transferred for execution to subcontractors, who, in turn, completed the work already for 12.1 billion . rub. The funds received in this way (actually for intermediary services between Rosnedra and the final contractor) in the amount of more than 2 billion rubles remain at the disposal of JSC Rosgeologiya. Such facts are not isolated and are identified within the framework of 223-FZ.

Another problem of government and corporate procurement is the conclusion of contracts with offshore companies. The facts of choosing the winners of procurement procedures and concluding government contracts with companies registered in the territory of the Russian Federation, but whose founders are registered in offshore zones, which is not prohibited by the legislation of the Russian Federation on the contract system in the field of procurement, are revealed. Federal Law No. 223-FZ does not establish any restrictions regarding the conclusion of contracts with organizations registered in offshore zones.

Following the review of the report, it was decided that it is necessary to amend the legislation on procurement carried out by certain types of legal entities, aimed at standardizing procurement activities and expanding the access of economic entities, including small businesses, to corporate procurement. It is necessary to establish an exhaustive list of competitive methods of procurement and procurement from a single supplier, as well as the procedure for their implementation. Responsibilities for substantiating the initial (maximum) prices of contracts should be defined, a ban on conflicts of interest in the implementation of procurement activities should be introduced, and the number of electronic platforms should also be limited.

The board decided to send information on the main results and a report on the results of the expert-analytical event to the chambers of the Federal Assembly.

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