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 by certain types of 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 size? 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) holding open tenders, tenders with limited participation, two-stage tenders, electronic auctions, requests for quotations, 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 businesses in the Russian Federation,” small businesses include companies that meet the criteria named in clause 1, part 1.1 of Art. 4 of this law, for which the average number of employees for the previous calendar year was up to 100 people, and income from entrepreneurial activities did not exceed the limit values ​​​​established by Decree of the Government of the Russian Federation of 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, developing 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, environmental and animal protection, 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, the SSP of an 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 in relation to procurement participants, which can only be SMP and SONO, and carry out procurement on a general basis. 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 unified 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 are necessarily 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).

The general requirements for contract service are determined by the Standard 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 the formation of a separate unit, 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 of the Model Regulations) and it must have a manager appointed.

Note:

In accordance with Part 6 of Art. 38 of Law No. 44-FZ, contract service employees and contract managers must have higher education or additional professional 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 the professional standard “Procurement Specialist”, 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 paragraph 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 purchases from small and medium-sized businesses and purchases 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 this 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 monopolies in accordance with Federal Law No. 147 of August 17, 1995 “On Natural Monopolies”;

b) purchases of financial services, including banking, insurance services, services on the securities market, services under a leasing agreement, as well as services provided by a financial organization 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 (except for services for the sale of liquefied gas), as well as for connection (attachment) to utility 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

Types of procurement.

Methods for determining the need for material resources.

There are two methods for establishing the need for material resources:

1) on a planned basis;

2) based on the consumption of materials from previous periods.

The first method requires the integration of sales planning, production and procurement of material resources. The initial data for determining material needs using this method are: product production plan, design specifications, recipes by which the need for materials per unit of production is calculated, consumption rates of material resources. The need for each material is established by multiplying the planned quantity of production by the material consumption rate.

The second method of determining the need for material resources is associated with taking into account warehouse balances of materials and constant replenishment of stocks by regulating delivery times or batch sizes, as well as taking into account the costs of material resources of past periods.

After determining the need for each type of material resources, a possible type of purchase is established. The type of purchase is determined by the marketing department. The following types of procurement are known:

Directly from the manufacturer;

Wholesale through an intermediary or exchange;

Small batches in retail stores.

Direct purchases of material resources, as a rule, are carried out with large volumes of consumption.

Through a wholesale company, materials and raw materials are purchased in small quantities or urgent purchases are made to ensure uninterrupted production.

Purchases through exchanges are very common.
and auctions. Through them, industrial enterprises purchase raw materials, the prices of which experience sharp seasonal and market fluctuations. Thus, most agricultural raw materials are purchased by enterprises in the food, leather and textile industries.

For each material, a purchase type is selected. Having determined the type and set specific terms of purchases, you should calculate the volume of purchases for each material.

parties;

q is the size of the purchase lot;

P is the price of a unit of raw materials;

h- costs of storing a unit of raw materials in a warehouse throughout the year

Plan development procurement ends with the preparation of the enterprise supply budget

In the process of logistics planning, cost analysis is carried out in order to reduce costs. To conduct a cost analysis, the supply department of an enterprise must have one or more specialists in cost analysis and market research for raw materials. The main task of these specialists is to reduce the cost of material resources, improve their quality by changing suppliers, replacing materials with alternative ones, and concentrating the volume of purchases. Conducting a cost analysis involves the cooperation of the supply department with other departments of the enterprise.

39. The concept of an enterprise supply budget. (printout)

The development of a procurement plan ends with the preparation of an enterprise supply budget, which includes:

· procurement budget (volume and cost of procurement);

· a total cost budget that includes materials acquisition costs, inventory holding costs, and overhead costs.

In the process of planning the material supply of an enterprise and in order to reduce costs, a cost analysis should be carried out, the results of which are used in coordinating the procurement plan with the production cost estimate.

The procurement plan for material resources is agreed upon as follows. The logistics department of the enterprise transmits to the economic department data on purchase prices for material resources and a plan for the purchase of material resources in natural units of measurement. The economic department determines acceptable prices for the purchase of material resources, taking into account the profitability of production, as well as a plan for the purchase of material resources agreed with the production cost estimate. The production cost estimate determines all the costs of implementing the production program. The material costs in the cost of production include:

· raw materials and basic materials;

· auxiliary materials;

· purchased products and semi-finished products;

· fuel and energy from outside;

· wear and tear of low-value and fast-wearing items;

· other material costs.

The cost of material resources included in the cost of production excludes the cost of used returnable waste, which includes the remains of raw materials, materials formed during the production process and which have lost completely or partially their consumer qualities.

Returnable waste can be assessed:

· or at the full price of the original material resource, if they are sold externally for use as a full-fledged resource;

· or at a reduced price, if they are used for basic production at increased consumption rates or are used for the manufacture of consumer goods or household items.

40. Determination of economically feasible batches of purchases of material resources. (printout)

When determining the most appropriate production program for market conditions, one should take into account customer demand for the company’s products, as well as products available in stock, and take into account sales data in previous periods.

With stable consumption of material resources, it is advisable to use statistical forecasting method. The main thing for this method is to determine the needs of the future period based on indicators of the past time. After determining the need for material resources, a procurement plan is developed. This procurement plan is needed for the rational purchase of material resources. Drawing up a procurement plan means determining the volume of purchases for a certain period.

The volume of purchases is determined by the formula:

L = V - He - Mz,

where V is the enterprise’s need for material (raw materials) for a certain period

It is the balance of material in the warehouse at the beginning of the period;

Mz - a batch of materials ordered to the supplier, but not received at the warehouse

Thus, material support is focused on creating inventories, but at the same time the level of industrial inventories in the warehouse of the logistics department is taken into account. Inventory-oriented procurement has positive and negative aspects. TO positive include:

· use of price incentives (price discounts for large buyers);

· certain protection from market conditions.

TO negative include:

· significant working capital is spent;

· increase in interest on loans when inventories increase.

Therefore, the task is to determine the economically feasible level of inventories, since the size of inventories affects the final results of the enterprise. It is beneficial for the logistics department to purchase raw materials and materials in large quantities, since this allows them to receive discounts on the wholesale price. But an increase in the purchase batch leads to an increase in inventories and the need for working capital, and storage costs increase. Therefore, in order to reduce the costs of an enterprise, it is necessary to calculate economically feasible batches for the purchase of material resources from suppliers.

The costs associated with the purchase of material resources of a certain type can be represented by the following formula:

where C is the total annual costs of organizing procurement, delivery
materials and storage of stocks in a warehouse;

A – costs for organizing one order and supplying the purchased
parties;

V is the enterprise’s annual need for a certain type of material;

q is the size of the purchase lot;

P is the price of a unit of raw materials;

h is the cost of storing a unit of raw materials in a warehouse during the year.

The above formula includes three types of costs:

· annual costs for organizing the purchase and supply of material resources. These costs include the costs of organizing and placing orders, determining the need for resources, concluding an agreement with a supplier, organizing acceptance and quality control of incoming materials;

· annual costs for the purchase of materials: C x V;

· costs of storing inventories in a warehouse during the year:

.

Thus, the calculation of an economically feasible purchase batch, which can be achieved by minimizing the annual costs of organizing purchases, delivering materials and storing stocks in a warehouse, can be represented by the following formula:

41. Determining the needs of workshops for material resources.

Providing workshops and production sites with material resources is the final stage of logistics. In order to use it effectively, each workshop of the enterprise must receive as many material resources as they need to complete the production task. Therefore, it is advisable to set a limit for the supply of raw materials and supplies to workshops for a certain period.

Setting a limit on materials involves limiting their release into production in accordance with the justified needs of the workshops. Limitation increases the responsibility of workshops for the economical use of materials, streamlining the work of warehouse facilities and increases the ability to control the use of resources in production.

The limit must correspond to the actual needs of workshops for materials and is set based on consumption rates and the size of workshop reserves. Vacation limit material resources for the workshop are calculated using the formula:

Lts = Pts + Z – Of,

where Pc is the workshop’s need for a certain material for manufacturing
necessary products;

Z - stock of material that is constantly in the workshop;

Of – actual balance of unspent material at the beginning

the period for which the limit is set.

Material stock, which is constantly located in the workshop, is calculated by the formula:

where C is the average daily consumption of material;

t is the time interval between deliveries of raw materials to the workshop.

The limit on the supply of materials to workshops can be calculated for a month or a quarter, which depends mainly on the type of production. The holiday limit for workshops should be set by the logistics department of the enterprise. In addition to the supply of materials to workshops according to the limit, there may be over-limit supply, as well as replacement of some materials with others associated with design changes in manufactured products in the technological process (unlimited supply).

42. Selection of potential suppliers: sources of information, selection procedure, selection criteria, scoring method.

All other things being equal, it is preferable to use the services of local suppliers. The selection of suppliers should begin with an analysis of the material needs of the enterprise and the ability to satisfy them in the market. After studying the market, you need to draw up a specification for the necessary types of material resources. The specification must include the name and characteristics of the materials, requirements for them.

The specification must include all characteristics and standards of the required material. After drawing up the specification

Sources of information for compiling a list of suppliers is a study of the market for raw materials. When there are few suppliers (2 or 3), the criteria for choosing the most suitable one are comparative production capacities, prices for purchased materials, and reliability of suppliers. The supplier that most fully meets the above criteria is selected.

There are certain features when choosing suppliers of raw materials. When the level of competition among suppliers of raw materials is low, the determining factors for choosing suppliers are: the cost of raw materials and the volume of purchases.

With increasing competition, one should take into account the conditions of the raw materials markets (demand, supply, prices), as well as tariffs for the transportation of raw materials, customs and tax legislation that determines the cost of purchasing raw materials outside of Belarus.

When there are many suppliers, it is advisable to make the selection in two stages. At the first stage, a preliminary selection of suppliers is carried out. Supplier selection criteria in the table.

Criteria for pre-selection of suppliers:

1.Production capacity.

2.Remoteness of the supplier

3.Form of calculations.

4.Product quality (according to specification)

5. Unit price

6. Possibility of equipment re-adjustment

7.Supply contents

8.Packaging

9. Batch size

After analyzing suppliers, some of them that do not meet the requirements are excluded from the table.

At the second stage, a more expanded list of supplier selection criteria is taken

We talked about state support for small and medium-sized businesses (SMEs) in our. The system of legal regulation of the development of SMEs in the Russian Federation includes, among other things, the establishment of the specifics of the participation of small enterprises as suppliers (performers, contractors) in the procurement of goods, works, services for state and municipal needs, as well as the specifics of the participation of SMEs in the procurement of goods, works, services by certain types of legal entities (clause 5 of article 7 of the Federal Law of July 24, 2007 No. 209-FZ). Such features include, among other things, the approval of a minimum volume of purchases, which must be made exclusively from SMP. This volume of purchases from SMP is established as a percentage of the total annual purchase volume (AGP). We will tell you in this material how much this percentage is and how the SGOZ is determined.

Procurement for state and municipal needs: participation of small enterprises

When making purchases to meet state and municipal needs, customers are required to purchase from small enterprises and socially oriented non-profit organizations in the amount of at least 15% of SGOZ (Part 1, Article 30 of the Federal Law of April 5, 2013 No. 44-FZ).

How is SGOZ determined? SGOZ is the total amount of financial support approved for the corresponding financial year for the customer’s procurement in accordance with Federal Law No. 44-FZ dated 04/05/2013, incl. for payment of contracts concluded before the start of the financial year and payable in that financial year.

It is necessary to take into account that when determining the volume of purchases, purchases are not included in the calculation of SGOZ (Part 1.1 of Article 30 of the Federal Law of 04/05/2013 No. 44-FZ):

• to ensure the country's defense and state security;
• loan services;
• from a single supplier (contractor, performer) (for example, from natural monopolies);
• work in the field of atomic energy use;
• in the implementation of which closed methods of identifying suppliers (contractors, performers) are used.

SMP and supply of goods to certain types of legal entities

As for the supply of goods, performance of work or provision of services to certain types of legal entities, such purchases are regulated by Federal Law No. 223-FZ dated July 18, 2011. We are talking about participation in procurement with SMP of state corporations and state-owned companies, public law companies, subjects of natural monopolies, autonomous institutions, business entities, in the authorized capital of which the share of participation of the Russian Federation, a subject of the Russian Federation, a municipal entity in the aggregate exceeds 50%, state and municipal unitary enterprises under certain conditions, etc. The specifics of the participation of small and medium-sized businesses in such procurements are approved by Government Decree No. 1352 dated December 11, 2014.

In general, the annual volume of purchases from SMP is set at no less than 18% of the total annual value of contracts concluded by customers based on the results of purchases.

And if bidders are only small and medium-sized businesses, then the total annual value of contracts concluded by customers with SMP must be at least 15% of the total annual value of contracts concluded by customers based on procurement results (clause 5 of the Regulations, approved by the Resolution Government dated December 11, 2014 No. 1352).

As in the calculation of SGOZ, when purchasing for state and municipal needs, when determining the total annual value of contracts in accordance with clause 7 of the Regulations, approved. Government Decree No. 1352 dated December 11, 2014 does not take into account, in particular:

• procurement to ensure national defense and state security;
• procurement in the field of nuclear energy use;
• procurements that fall within the scope of activities of natural monopolies in accordance with the Federal Law “On Natural Monopolies”;
• procurements that are carried out outside the territory of the Russian Federation and the subject of which is the supply of goods, performance (rendering) of work (services) outside the territory of the Russian Federation;
• procurement, information about which constitutes a state secret, provided that such information is contained in the procurement documentation or in the draft contract;
• procurement of services for water supply, sewerage, heat supply and gas supply (with the exception of services for the sale of liquefied gas), as well as for connection (attachment) to engineering support networks;
• purchases the subject of which is the rental or acquisition of ownership of real estate;
• purchasing the results of intellectual activity from a supplier (performer, contractor) who has the exclusive right to the result of intellectual activity;
• procurement of services in the field of air transportation and aviation works;
• procurement of services of educational organizations (except for the services of educational organizations created in the organizational and legal form of consumer cooperatives).

By paragraph 16 of Article 3 of the Federal Law on the Contract System, the legislator established such a thesis as the total annual volume of purchases (hereinafter referred to as the AGPO). The customer has no right to enter into contracts for an amount that exceeds this indicator. The SGOZ covers the entire volume of financial support for procurement by the customer, including for payment of contracts that were concluded before the start of the financial year, but payable in the coming year. To calculate the SGOZ, it is not forbidden to use the formula: where A - Amounts of contracts signed in the previous financial year, but will be paid in the current one; B - Amounts of contracts that will be signed and paid this year; C - Amounts of contracts concluded for the current and next year, but only the amount that will be financed in the current year is included.

How to calculate the state tax according to 44-FZ?

The total annual volume of purchases (AGP) is the total volume of financial support that is approved for the current financial year for the customer to make purchases and pay for contracts in the specified financial year, in accordance with Federal Law No. 44-FZ. Why is it necessary to determine the total annual volume of purchases? Firstly, to draw up a schedule. Secondly, to report on annual procurement volumes. Thirdly, to calculate the maximum volume of purchases from a single supplier, by requesting quotes and determining the minimum volume of purchases from small businesses (SMB) and socially oriented non-profit organizations (SO NPOs).

Fourthly, the amount of annual procurement determines whether the customer needs to create a contract service. If this amount is above 100 million, then a contract service needs to be created.

How to calculate SGZ: step-by-step instructions

Every year, the customer creates a plan of financial and economic activities for the upcoming financial year to generate income and expenses of the enterprise. The FHD plan includes all expense items, including taxes, wages, etc. In this regard, for the sake of convenience, you can apply another formula for calculating the State Health Insurance Fund: where PFHD is the total amount of financial support that is allocated for the financial year, Art. 211 - the amount for the cost of remuneration of personnel, Art. 212 - the amount for remuneration of social measures support Art. 213 - amount for accruals for wages Art. 290 - amount for paying taxes other art.
– the amount of other expense items that do not fall within the scope of Federal Law No. 44-FZ. The customer himself chooses the formula for calculating the SGOZ, according to his convenience, but the result of the calculation must be the same.

Total annual purchase volume

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 Federal Laws when calculating:

1. Minimum number of government purchases from SMP and SONKO (Part 1 of Article 30).
2. The maximum number of orders when conducting a request for quotation (Part 2 of Article 72).
3. The maximum number of orders from a single supplier (clauses 4, 5, part 1, article 93).

SGOZ will also be required when drawing up:

1. Report on the size of government procurement from SMP and SONKO.
2. 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. Examples of calculation If limits on budget obligations for 2018 are allocated for a conditional institution.

in the amount of 10 million rubles, then the SSPP for 2018 for this customer will amount to 10 million rubles, but then money will be deducted from it to pay prisoners in 2017.

How to correctly calculate the state tax according to 44-FZ

If this amount is less, the customer only needs to appoint a specialist who will purchase goods and services. This rule is spelled out in the second part of Article 38 of 44-FZ.

• To calculate the volume of purchases that need to be made from suppliers related to small businesses and socially oriented non-profit enterprises. Article 30 of 44-FZ stipulates that the share of such suppliers must account for at least 15% of the public health defense.
• To calculate the volume of goods and services purchased from a single supplier.
  In this case, the price of one contract cannot exceed 100 thousand rubles. According to Part 1 of Article 93 of 44-FZ, the total volume of goods and services purchased by this method cannot exceed 5% of the State Defense Order. In total it should not exceed 50 million rubles.
• To calculate the quantity of goods and services that can be purchased by requesting quotes.

Cumulative annual procurement volume (AGP)

Calculation of SGOD for requesting quotes You can purchase goods and services by requesting quotations in an amount not exceeding 10% of the SGDO. In this case, the amount should not exceed 10 million rubles. This is a fairly strict framework, which is established by Article 72 of 44-FZ.

This must be taken into account when distributing allocated funds. Methodology for calculating the SDP for suppliers related to SMP or SO NPOs Part 1 of Article 30 of 44-FZ establishes the customer’s obligation to purchase from SMP and SO NPOs in an amount of at least 15% of the SSP. Such purchases can be carried out in two main ways:

• Set limits on supplier participation. The documentation states that only SMP or SO NPOs can participate in the procurement.

How to calculate SGZ according to 44 fz example

When calculating the public health insurance premium, the following expenses should not be taken into account:

1. Salaries, travel allowances for employees.
2. Funds intended for paying taxes and other obligatory payments to the budget.
3. To compensate for damage caused by the customer during the conduct of its activities.
4. Income received from the customer’s activities and funds intended for procurement within the framework of 223-FZ.

Thus, the SGOZ is formed from amounts that are intended to pay for purchased products and services in the current financial period. This figure turns out to be identical to the monetary limits of budget obligations. Example: Methodology for calculating SGOZ from a single supplier According to the first part of Article 93 of 44-FZ, the total volume of purchases from a single supplier cannot exceed two million rubles or 5% of SGOZ (but more than 50 million rubles).

Attention

The concept of total annual procurement volume (AGP) is established by Article 3 of 44-FZ. The calculation of this indicator helps to evaluate the organization’s activities and report to regulatory authorities. Therefore, each customer needs to remember the features of this indicator.

SGOZ - what is it? The total annual volume of purchases refers to the total amount of financial resources that are allocated to an institution for the purchase of necessary goods and services. It is determined for the financial year. These funds are intended to pay for contacts that are concluded before the start of the reporting period and are due for payment in the financial year under review. The amount of funds allocated must be approved in the estimate or plan of economic and financial activities. The calculation of this indicator is carried out by summing certain lines of the estimate or plan.

Calculation of sgoz according to 44 fz example

What is the total annual volume of purchases The total annual volume of purchases is (44 Federal Law, clause 16, article 3) 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. 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 Federal Laws 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.

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.

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. The total 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 in force Law on the Placement of Orders ( 94-FZ). For organizers who purchase under 223-FZ, requirements have been established for 2018.

in relation to SGOZ (GD dated December 11, 2014 No. 1352). 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 based on the results of procurement.

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 need to be made and in what volume. 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):

1. For the defense and security of the country.
2. For providing loans.
3. In the field of atomic energy use.
4. From a single supplier on the basis of Part 1 of Art. 93 laws.
5. 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:

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

SGOZ will also be required when drawing up:

1. 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 the limits of budgetary obligations for 2019 are allocated in the amount of 10 million rubles, 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 the total value of all contracts concluded during the year based on the results of procurement.