The total annual volume of purchases for 44 FZ. How to calculate the minimum volume of purchases from small businesses? Who should approve the schedule for the CBM

At the last corporate training on procurement budgeting with training participants, we examined an approach to modeling a procurement plan. What do I mean by the definition of "procurement plan modeling"? As everyone knows, any line item in the company's budget is based on sales plans. Procurement plans are no exception.

After the purchasing department has been provided with a monthly sales plan for the year, purchasing managers need to determine how much they must purchase in a given month in order to ensure that the product meets the set sales targets.

I think everyone will agree that the main criterion for the effectiveness of investments in stocks is the indicator of the profitability of investments in stocks, which is determined by the formula:

PR.SCL. = VP / Wed SEB.SKL.,

where PR.SKL. - profitability of warehouse stocks (%),

VP - gross profit (c.u.),

Wed SEB.SCL. - the average cost of inventory (the sum of the cost of inventory at the beginning and end of the month, divided by two).

In turn, the profitability of stocks can also be decomposed using two indicators: the turnover rate of stocks and the profitability of sales (margin). The multiplication of these indicators and ultimately gives the result of the profitability of investments in stocks.

Based on the above, in order to determine the planned purchase amount, we can focus on the turnover ratio and sales profitability required for the company. The profitability of a company's sales is usually determined by its recent sales history and is fixed for the new period (there are exceptions). That is, if in the last quarter we sold goods with a margin of 30%, then in the next quarter it makes no sense to plan a margin level of 40%, 50% or more, since in this case the company will be uncompetitive in the market in terms of price. Therefore, we conclude that it is quite easy for us to determine the level of the planned margin. It is also worth noting that it is almost impossible for a company to radically change the profitability of sales of certain products for a company in a short period of time.

As for the stock turnover ratios, during the year this indicator cannot be permanent. If you overlay the two graphs, the Seasonal Ratios graph and the Inventory Turnover Ratios graph, you will see that the turnover rates behave the same way throughout the year as the Seasonal Ratios. In other words, the turnover ratio also has a kind of seasonal nature. For clarity, see the example below.

The graph shows the averaged coefficients of seasonality and turnover over a 3 year period.

Thus, also from the past history of sales over several years, we can determine what the average stock turnover ratio in each month we can expect.

So, at the beginning of the period, we know the following planned indicators for each month:

sales plan (cu),
planned profitability of sales (%),
planned stock turnover ratio,
the actual amount of stock at the beginning of the period (c.u.),
cost ratio

Using these indicators, we can calculate the planned purchase amount. To derive a formula for calculating the planned amount of purchases, we use the formula for determining the turnover of warehouse stocks (reduced to annual terms):

After detailing the components of the formula for calculating the inventory turnover ratio and 5-6 actions to transfer the components of the formula to different parts of the equation, we obtain the formula for determining the planned amount of purchases:

where PRODUCT PLAN- the planned amount of sales per month (USD),

MARGIN- the planned level of margin (profitability of sales) for a month,

k rev. pl.- the planned rate of turnover of stocks for a certain month reduced to annual terms,

sept.skl.n.m.- the actual cost of warehouse stock at the beginning of the month (planned estimated cost of warehouse stock at the beginning of each subsequent month),

k seb.- the cost factor for products, calculated according to the formula - (transportation costs + purchase price) / purchase price.

A detailed example of calculating a procurement plan can be found in the file, which you can download, providing brief information about yourself.

From the obtained value of the total annual procurement volume of a unitary enterprise for 2017, the annual procurement volumes provided for by the norms are calculated Federal law dated 05.04.2013 No. 44-FZ, including the annual volume of purchases from sole supplier(contractor, performer), provided for in paragraph 4 of Part 1 of Art. 93 of the Federal Law of 05.04.2013 No. 44-FZ, in the amount of 5% of the total annual volume of purchases of a unitary enterprise for 2017. As an example: The plan (program) of financial and economic activities of a unitary enterprise provides for 2017 for new purchases and for payment of obligations under contracts concluded earlier, the total volume financial security in the amount of 750 million rubles, including:

200 million are provided for payment of obligations under contracts concluded before 31.12.2016.

Total annual purchases

Now everything is clear and understandable: if the contract is concluded in the current year and will be executed within several years, only that part of the contract amount will be included in the SGOZ, which, in accordance with the adjusted limits (for budgetary institutions- in accordance with the plans of financial and economic activities) will be paid in the current year.<1 «О внесении изменений в Федеральный закон «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд». Почему важно правильно определить размер СГОЗ? Потому что от него зависят:1) расчет объема закупок у субъектов малого предпринимательства, социально ориентированных некоммерческих организаций.

Let us remind you that according to Art. 30 of Law N 44-FZ, customers are required to make purchases from these organizations in the amount of at least 15% of the SGOZ; 2) the need to create a contract service.

The procedure for calculating the total annual volume of purchases

The concept of SGOZ is present only in Law N 44-FZ, and sports organizations need to know what it is and how to calculate it, because a lot depends on it. 3 of Law No. 44-FZ SGOZ is the total amount of financial security approved for the corresponding financial year for the customer to carry out purchases in accordance with the said Law, including for payment of contracts concluded before the beginning of this financial year and payable in the specified financial year. : this definition was introduced into Law N 44-FZ by Federal Law of 04.06.2014 N 140-FZ<1 ввиду того, что существовали споры по поводу включения сумм длительных контрактов, заключенных в предыдущем году и продолжающих исполняться в текущем.

How to justify the annual volume of purchases under clause 4, part 1, article 93

However, this formula will not work for calculating the SGOZ in order to determine the amount of funds that a sports institution should spend on purchases from small businesses and socially oriented non-profit organizations. 30 of Law N 44-FZ, customers are required to procure from small businesses, socially oriented non-profit organizations in the amount of at least 15% of the GGOZ by: - holding open tenders, tenders with limited participation, two-stage tenders, electronic auctions, requests for quotations, requests for proposals , in which only small businesses, socially oriented non-profit organizations are participants in the procurement.

How to calculate correctly procurement art 93, p 4-5

When calculating the SGOZ, the following expenses should not be taken into account:

Salaries, travel payments for employees.
Funds intended for the payment of taxes and other obligatory payments to the budget.
To compensate for damage that was caused by the customer during the conduct of his activities.
Income received from the activities of the customer and funds intended for purchases within the framework of 223-FZ.

Thus, the SGOZ is formed from the 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 budgetary commitments.
Example: Methodology for calculating SGOZ from a single supplier According to the first part of Article 93 44-FZ, the total volume of purchases from a single supplier cannot exceed two million rubles or 5% of the SGOZ (but more than 50 million rubles).

Having prescribed in the list of requirements for participants the need to involve subcontractors related to the SMP or SO NPO in the execution of the contract.

The rules for calculating the SGOZ are similar to the method for determining the amount when purchasing from a single supplier. The calculations do not take into account the goods and services necessary to maintain the country's defense, provide loans, and work related to nuclear energy.

Continuing the above example, in which out of three million from a single supplier, you can purchase goods and services in the amount of 2 million rubles. Therefore, the SME can be purchased in the amount of (3 million - 2 million) * 15% = 150,000 rubles.

Attention

The customer has to calculate the annual volume of purchases for each financial year, this must be done before April 1 of the year following the reporting year. This figure is reflected in the schedule and published in the ENI.

How to calculate the annual volume of purchases for paragraph 4 of part 1 of article 93

SGOZ. At the same time, according to clause 5 of part 1 of Art. 93 44-FZ, it should not exceed 20 million rubles. 10,000,000 × 50% = 5,000,000 rubles. The aggregate annual volume of purchases in 223-FZ Under the Law on the Contract System, the SGOZ 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 effective Law on Placing Orders ( 94-FZ).

For organizers who purchase under 223-FZ, requirements are set for 2018 in relation to the SGOZ (PP dated 12/11/2014 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, which customers concluded based on the results of purchases.

If for purchases from a single supplier under clause 4 of part 1 of Art. 93 of Law N 44-FZ, the named organization will choose 5% of the SGOZ, then it will not be able to carry out so many purchases under this item, since 5% of the SGOZ in this case will amount to only 150,000 rubles. (3,000,000 rubles x 5%). If she chooses 2,000,000 rubles, then she will be able to make purchases from a single supplier up to 100,000 rubles, and the remaining 1,000,000 rubles. will have to be spent through purchases made in other ways.

Important

We calculate the SGOZ for purchases from small businesses The general procedure for calculating SGOZ was discussed in the previous section of the article. The same procedure is applied to calculate the volume of purchases by making a request for quotations (10% of the SGOZ).

An example of calculating the minimum annual volume of public procurement from SMP and SONKO If the size of the SGOZ is 10 million rubles, then the cost of public procurement must be deducted from it in accordance with paragraph 1 of Part 1 of Art. 30 44-FZ (let's take it for 3 million rubles), and from the amount received, calculate 15%, i.e. (10,000,000 - 3,000,000) × 15% = 1,050,000 rubles. An example of calculating the maximum annual volume of public procurement by conducting a request for quotations This figure should be 10% of the value of the SGOZ.

10,000,000 × 10% = 1,000,000 rubles.

At the same time, the annual amount of orders placed through a request for quotations should not exceed 100 million rubles. An example of calculating the maximum annual volume of public procurement according to cl.

4, 5, part 1 of Art. 93 44-FZ According to clause 4 of part 1 of 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 rubles. According to clause 5 of part 1 of Art.

Based on the second part of Article 72 44-FZ, the volume of purchases using a request for quotations cannot exceed 10% of the SGOZ. This amount should not exceed 10 million rubles.

The calculated indicator must be included in the schedule. To form this figure, it is necessary to use the guidelines developed by the government of the Russian Federation.

Basic rules for calculating the SDOZ A certain formula is used to calculate the SDOZ. It will consist of the following components:

The value of contracts entered into in the last fiscal year and due for payment in the current reporting period.
The contracts that have been concluded will be executed and paid for in the current financial year.
Contracts executed this year, which will be executed in the current and next years. Only the part that is paid in the current financial period is included.

According to this form, only purchases for the current financial year are reflected in the schedule, and purchases that have been transferred from the previous year do not need to be reflected in it. Therefore, the SGOZ must be calculated according to the formula: contracts, contracts concluded in contracts concluded in the current financial previous in the current financial year, executed in the SGOZ = financial years, + year, in full + current and subsequent in parts, executed and years, in part, payable payable in the current this period the current year of the financial year<2 Федеральный закон от 31.12.2014 N 498-ФЗ «О внесении изменений в Федеральный закон «О контрактной системе в сфере закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд». Разберем эту формулу на примере. У спортивной организации СГОЗ равен 3 000 000 руб.

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

Article 3 44-FZ. The aggregate annual volume of purchases is the total amount of financial support approved for the corresponding financial year for the customer to carry out purchases in accordance with Law No. 44-FZ, including for payment of contracts concluded before the beginning of the specified financial year and payable in the specified financial year.

Every year the same thing happens: the contracts for the next year are drawn. But this must be done when the budgets are brought in. However, the whole country is slightly violating the Budget Code by renegotiating the necessary contracts for continuous services. The end of autumn and December are the time for the conclusion of contracts, which must be concluded and paid for next year. The contract can be concluded in 2016, but the budget for it can be allocated for 2017. There are exceptions in budgetary legislation when a contract can be executed over several financial years.

What is the SGOZ used for in the legislation?

Determination of the volume of purchases from SMP and SONKO. We are talking about Article 30 of Law 44-FZ, which provides an algorithm for calculating preferences.
Calculation of the purchase limit from a single supplier (contractor, contractor). Clauses 4 and 5 of Part 1 of Article 90 of Law 44-FZ. The frequency of such purchases is not established by law, but there is a certain amount of calculation of this limit. This can be a fixed amount (2 million rubles) or the establishment of a percentage of the annual volume of purchases (5% or no more than 50 million rubles per year).
Determination of the limit for purchases carried out by conducting a request for quotations. This procedure is simple and fast, but there are restrictions on the conduct: the total volume of such procedures is no more than 10% of the GHS.
Formation of the contractual service of the customer. This is important, because if the SGOZ exceeds 100 million rubles, then the customer is obliged to create a contract service. If less than this amount or equal to it, the customer has the right to create a contract service, but must have an official who can deal with procurement.

Total amount of financial security

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

Ratio of SGOZ and schedule

SGOZ and the schedule do not match and should not be the same. These are different concepts and they are calculated differently. The schedule is created for the calendar year, and the SGOZ is associated with financing in the current year. If the contracts are issued in December 2016, then the funding will be in 2017, so they are included in the SGOZ for 2017. The schedule can be changed an unlimited number of times, as there are many reasons to change. It can also be a change in the limits of budgetary obligations. Then the SGOZ is recalculated. Extrabudgetary funds: this is a dual procurement regime, when funds can be calculated according to 223-FZ. The separation of purchases begins the separation of personnel and planning functions. You need to understand that not all extra-budgetary funds go beyond 223-FZ. The issue of accounting for extra-budgetary revenues in the SGOZ is controversial, since funds are not always included in the SGOZ. The Ministry of Economic Development insists that we are talking about the total volume and if we are talking about a procurement plan, then these funds should be taken into account in the SGOZ.
Information on the implementation of the procurement shall be included in the schedule for placing orders of the year in which the notice of the procurement is posted.
The schedule may change, including when changing the limits of budgetary obligations allocated to the customer (subsidies provided).

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

SGOZ and extrabudgetary funds

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

SGOZ and payment of accounts payable

In the event of accounts payable in the financial year in which it is paid, such an amount is accounted for in the SGOZ of the specified year (letters of the Ministry of Economic Development of Russia dated 06.05.2015 No. D28i-1274, dated 10.06.2016 No. OG-D28-7244). Here the issue is resolved not depending on the date of the conclusion of the contract, but from the budget of which year the debt is paid.
Accounts payable are included in the SGOZ of the year, for the accounts of the limits of which it is paid (letter from the Ministry of Economic Development of Russia dated March 28, 2016 No. D28i-746).

SGOZ and reimbursement of advance reports to accountable persons

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

Specifics of determining the volume of purchases from SMP and SONKO

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

Algorithm of the customer's actions:

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

There is one more problem - the recognition of competitive procurement as invalid. Previously, under 94-FZ, in this case, the customer gave the contract to the only participant in this procedure. When there is one participant, the purchase is declared invalid. There is also an agreement to conclude a contract with a supervisory authority. This approval procedure was introduced for additional control over the actions of the customer.

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

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

"Hundred-thousandth" purchases at the customer's option are:

or 2 million rubles. in year,
or 5% of the SGOZ, but not more than 50 million rubles in total. in year.

The Ministry of Economic Development of Russia has repeatedly explained that the frequency of such purchases has not been established by Law No. 44-FZ. However, there is a practice of bringing customers to administrative responsibility for the erroneous choice of the procurement method (“splitting” purchases).

"400 thousandth" purchases make up 50% of the SGOZ, but not more than 20 million rubles in total. in year.

Calculation of the limit of purchases carried out by requesting quotations

Purchases by request for quotations make up no more than 10% of the SGOZ, but in total no more than 100 million rubles. in year.
If the request for quotations is declared invalid due to the presence of a single application, the contract is concluded on the basis of clause 25, part 1 of Art. 93 of Law No. 44-FZ, that is, with a single supplier. Such a contract is not included in the 10% limit.
The annual volume of purchases that the customer has the right to carry out by conducting a request for quotations (10%) is calculated according to the amount of paid contracts from the total volume of financial support of the corresponding year, due to which the payment of these contracts was made (letter of the Ministry of Economic Development of Russia dated 04.04.2016 No. OG-D28- 4271).

Formation of the contract service of the customer

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

Participants' questions

Municipal unitary enterprise does not receive budgetary funds. The purchases are carried out with money from economic activities. What's the logic? MUPs are transferred to 44-FZ, and budgetary institutions have the right to work under 223-FZ.

There is no logic. The adoption of the law was very fast, the bill was preceded by a report by the FAS in September 2014, which stated that procurement was ineffective. Since the end of 2014, the idea of transferring unitary enterprises to 44-FZ began to be discussed. Thus, unitary enterprises are in a worse position than budgetary institutions. But the authorities are silent, not a single official explanation has been written. There is also a mistake in the law, where the procurement regulation provides for grants (which cannot be), which can be transferred to 223-FZ, if the information is on the official website before December 31. But a new position needs to be placed. The law obliges you to perform certain actions before its entry into force.

Would it be a violation if the organization does not have the position of "contract manager", but simply responsibilities are imposed on one of the employees?

No, this is not a violation.

The work is carried out in accordance with 223-FZ, how to calculate the SGOZ correctly?

We need to wait for clarification. Some customers use the term “total annual contract volume”. But it is important that the actual amount cannot reflect the actual performance of contracts.

Who should approve the schedule for the CBM?

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

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

The institution operates under 223-FZ and 44-FZ. In 2017, there is a plan to completely switch to 44-FZ. What is the right way to do this, since the provision on 223-FZ has already been posted?

If the procurement regulation has already been posted on the official website, then it can be removed from there only on the basis of a court decision or an order of the control body. It is not clear with whom to sue and on what occasion the prescription should be. But the FAS cannot issue orders without the fact of violation. You can place a procurement clause in a new edition and write that the procurement clause will no longer apply from January 1, 2017.

When calculating the volume of purchases from SMP and SONKO, is the amount attributable to the sole supplier deducted from the SGOZ in terms of actual amounts or initial?

Initial.

Does the SGOZ include travel expenses reimbursed by the advance report?

No, travel is not counted as purchases at all, as travel expenses are categorized as “guarantees and compensation”.

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

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

SGOZ is the total annual volume of purchases. This concept and all its nuances are set out in Article 3 of the Federal Law No. 44 "On Public Procurements" dated April 5, 2013. This value allows you to evaluate the work of the company, prepare a report to the controlling structures, and determine the necessary limits.

What is SGOZ

SGOZ is the total amount of finance allocated to a company for the purchase of the necessary services and products. The parameter must be calculated annually. The calculations will take into account the money allocated under contracts concluded before the beginning of the year. It is assumed that these funds will be spent in the current year. The provided finances are approved in the estimate or business plan. Calculations imply the summation of indicators from some lines of the estimate or plan.

The formal formation of the procedure for calculating SGOZ is due to a large number of conflicts. The latter are caused by ambiguities in regulations. In particular, it was previously unclear whether it was worth considering in the calculations the cost of long-term contracts that appeared in the previous year and are being implemented this year.

What is SGOZ for?

An entrepreneur may have a question about why it is necessary to calculate the GHSV. Article FZ-44 on contract service (part 1 of article 38) states that sometimes an entrepreneur must organize a contract service for the execution of public procurement. If the SGOZ is more than 100 million rubles, the procurement participant is obliged to create a service. If the amount is less, then one person can perform the functions of the contract service. The second option is more profitable, since the organization of the service involves high costs. In order to comply with the law, the total volume must be determined in advance.

The SGOZ indicator is also used in calculating these values:

The minimum number of government purchases from small businesses and NGOs working in the social sphere (part 1 of article 30 of the Federal Law No. 44).
The maximum number of orders when making a request for quotations (part 2 of article 72 of the Federal Law No. 44).
The maximum number of contracts with a single supplier (clauses 4 and 5 of part 1 of Article 93).

The indicator of the total volume of purchases is needed when processing these documents:

Report on the volume of public procurement from small businesses and NGOs.
Schedule plan (clause 2 of part 3 of article 21 of the Federal Law No. 44).

The portal "Goskontrakt" indicates that public procurement can only be carried out on the basis of a formalized schedule.

The procedure for determining the SGOZ according to Federal Law No. 44

A formula is used to determine the total volume of purchases. It includes these components:

The value of contracts that appeared last year. It is assumed that they will be paid in the current period.
Contracts concluded, performed and paid for in the current year.
Contracts signed this year, which are subject to implementation this year and next. The calculations take into account only the part that will be paid in the current period.

When establishing the total volume of purchases, these costs are taken into account:

Salary and travel allowances.
Money that will be used to pay taxes and other payments to the state treasury.
Payment of compensation for damage caused by the entrepreneur.
Income from the activities of the entity.
Funds that were issued as part of the procurement.

The total volume is formed from money intended to pay for purchased goods and services in the current period.

What is not taken into account when calculating the SGOZ

The list of contracts that are not taken into account when determining the SGOZ is established by Part 1 of Article 30 of the Federal Law No. 44. In particular, this applies to public procurement for small businesses and NGOs working in the social sphere:

Defense orders and purchases that ensure the security of the state.
Lending.
Orders related to the use of atomic energy.
Contracts with a single supplier (part 1 of article 83 of the Federal Law No. 44).
Closed auctions and competitions.

That is, all these provisions can be excluded when making calculations.

Instructions for calculating SGOZ

The correct calculation involves the establishment of purchase limits for small businesses and NGOs. First, a person needs to determine the total volume of purchases. Then you need to subtract from the resulting result the values that are not taken into account in the calculations of the SGOZ. Consider the calculation instructions:

The total volume of purchases for a specific organization for the year is determined.
The result is deducted the amount due to pay for loans, closed purchases, defense products and products in the field of nuclear energy.
15% is subtracted from the result. The resulting value must be rounded up. This is necessary due to the high risk of a decrease in value during the auction period.

The calculations use this formula:

SGOZ = P + T + S

It uses the following values:

P - contracts executed in the past year and involving payment in the current year.
T - contracts received in the current year, as well as completed, involving payment.
С - contracts received in the current year and valid for the next several years.

This is a general form for calculating the SGOZ. It is by adding these indicators that the total volume of purchases is formed. However, the calculation procedure will differ depending on which company the parameter is to be determined for.

Calculation examples

Let's take a look at the simplest example. In 2018, the subject was allocated limits on budget contracts in the amount of 10,000,000 rubles. The volume of total purchases for 2018 will amount to RUB 10,000,000. But then from this amount you need to deduct the amounts due to pay for the contracts received in 2017 and completed in 2018. This is the starting point.

An example of calculating the minimum value of purchases from small businesses and NGOs

SGOZ is 10,000,000 rubles. From this value, you need to subtract the cost of purchases on the basis of paragraph 1 of part 1 of article 30 of the Federal Law No. 44. For example, the cost of such purchases is 3,000,000 rubles. To determine the purchase limit for small businesses, you need to determine 15% of the GGOZ. It is 15% that is the minimum value.

The calculations will be as follows:

(10 000 000 – 3 000 000) * 15%.

Result: 1,050,000 rubles.

Determination of the maximum volume of purchases by the method of request for quotations

The maximum volume in this case is equal to 10% of the size of the SGOZ. That is, these calculations are carried out:

10,000,000 * 10% = 1,000,000 rubles.

IMPORTANT! The annual value of contracts created through a request for quotations may not exceed 100,000,000 rubles.

How to enter information into a schedule

To enter the SGOZ indicator in the schedule, you need to go to the public procurement website. In particular, you need to go to your personal account. Then you need to select the "Registers" tab and click on the "Schedule". When the plan opens, the item "Total positions" is selected. This is where you need to enter information about the total volume.

The government's policy on supporting small businesses is reflected in Law No. 44-FZ. Budgetary organizations were obliged to carry out part of the purchases from small businesses (hereinafter referred to as SMEs). The minimum volume of purchases from SMEs is established by law at the level of 15% of the total annual volume of purchases (hereinafter - SGOZ). Competitive methods are used to determine a supplier for purchases from SMEs, for example, an open tender, a two-stage tender, an electronic auction, and others. In addition, it is possible to establish a requirement for a procurement participant who is not an SME that he is obliged to attract those who belong to such a subcontractor. Such purchases are equivalent to purchases from the SMP.

Note! Organizations and individual entrepreneurs now have no obligation to submit documents confirming their belonging to the SMP. It is enough to receive from them a document-declaration that the company or individual entrepreneur is an SMP, while the customer is not obliged to check the reliability of this declaration.

STEP 1. Determine the GHSV

The calculation can be done using the following formula:

SGOZ = a + b + c,

where a is the amount under contracts that were concluded in previous years, but payment for them will be made in the current year;

b - the amount under contracts concluded in the current year and must be performed and paid also this year;

c - the amount under contracts that are concluded in the current year and must be paid, including in the current year, as well as in subsequent years, but only in part of the payment that must be made in the current year.

Note! The SGOZ does not include amounts under contracts, the notice of the conclusion of which was posted on the public procurement website before 01.01.2014.

Example

in 2013 - in the amount of 1,200,000 rubles (paid in 2013 600 thousand rubles and in 2014 600 thousand rubles) - the notice of the auction was posted on the public procurement website in 2013;
in 2014 - in the amount of 400,000 rubles (payment under the contract must be in 2014);
in 2014 - in the amount of 1,500,000 rubles (of which 500,000 rubles are paid in 2014, and the remaining 1,000,000 rubles - in 2015).

Accordingly, the SGOZ for 2014 will be calculated as follows:

SGOZ = 400,000 rubles + 500,000 rubles = 900,000 rubles.

STEP 2. Subtract exceptions

According to the law, in order to calculate the volume of purchases from SMEs from the SGOZ, it is necessary to exclude purchases that are associated with a defense order, the provision of loans, nuclear energy, as well as purchases from a single supplier and those that resulted from closed methods of determining a supplier (part 1.1 of article 30 of the law ).

Example

DOO "Berezka" signed in 2014 a contract with a single supplier in the amount of 300,000 rubles. SGOZ for 2014 is 5,000,000 rubles.

The amount for calculating the minimum volume of purchases from the SMP will be 4,700,000 rubles.

STEP 3. Calculation of 15%

From the amount received as a result of the two previous operations, 15% must be deducted.

Example

4,700,000 rubles * 15/100 = 705,000 rubles

This amount will need to be purchased from the SMP.

Note! The amount of purchases from the NSR may change during the year. This is due to the fact that during the financial year, contracts may be concluded with only suppliers as a result of failed competitive procedures for determining the supplier (clause 25, part 1 of article 93 of the law). And financing under these contracts is not included in the SGOZ to determine the procurement rate from the SMP. Therefore, it will be necessary to recalculate the received procurement rate.

Example

DOO "Berezka" must carry out a state order from the SMP in the amount of 705,000 rubles. An open competition was held, which did not take place due to the fact that only one participant took part in it. As a result, a contract was signed with a single supplier in the amount of 500,000 rubles. Accordingly, for the calculation of 15%, the amount will be applied not to 4,700,000 rubles, but the amount of 4,700,000 rubles - 500,000 rubles = 4,200,000 rubles. And the very norm of purchases from the SMP will be 630,000 rubles.

STEP 4. Report

Until April 01, it is necessary to place in the EIS a report on the concluded contracts with the NSR. It also needs to include information on failed procedures when identifying a supplier with the participation of SMEs. The form of this report and the procedure for its placement must be developed by the Government of the Russian Federation.

How to calculate the volume of purchases from the SMP automatically?

This is done using the free version of the "Economy-Expert" program. You can download the program