Treasury told about the main mistakes of state customers in the first half of 2019
Contract execution
Among the significant violations committed at the stage of execution of the contract, the following can be distinguished.
Conditions of the contract changed with violation of the Law N 44-FZ. As a result, the quantity of purchased goods( works, services), the price of the contract were changed by more than 10 %, the term of execution of the contract increased.
Did not conduct a mandatory examination of the results of the contract. The Agency noted the condition of the contract that suppliers transfer goods directly to the final recipients, without the participation of customers in the acceptance. This meant that the customers did not actually carry out the examination of the goods.
Have accepted performance of the contract which is not conforming to its conditions. Characteristics of goods and works did not coincide with those specified in the documentation, construction work was carried out with the equipment at a price different from that given in the summary estimate.
Serious include violations, consisting in the fact that customers:
understated the size of the penalty or did not add it for violation of the terms of the contract;
not accrued a fine for improper performance of obligations under the contract;
accepted additional goods or works not covered by the contract;
accepted goods that were not actually delivered and works that were not performed;
did not send to the register of contracts information on the performance of the contract or sent it in violation of the deadline.
Calculation of the initial maximum contract price
Part of the mistakes made by customers in justifying the initial maximum contract price in the procurement schedule can be attributed to the incorrect calculation of the initial maximum contract price. When defining it, you do not need to use:
information on prices of goods, works and services from contracts that were not executed or executed with violations;
offers that are not a public offer;
information on the prices of goods, works and services, non-identical or heterogeneous planned for purchase;
offers of suppliers that do not supply identical goods, works and services;
the only source of information (for example, one commercial proposal, one state contract).
The Treasury highlighted violations that contribute to overstating the initial maximum contract price and inefficient spending of budget funds. Among them are marked:
the opacity of pricing (no cost estimate for each element of procurement). For example, there is no list and price of components included in a single technological complex;
the definition of overhead expenses without going into detail and calculations;
use to determine the initial maximum price of the contract information from offers with an expired price specified in them;
use price information from affiliates to determine the initial maximum contract price;
incomplete description of the characteristics of the object of purchase. It does not allow to establish the market value of goods, works, services planned for purchase.
Document: Review of deficiencies and violations identified by the Federal Treasury in the 1st half of 2019