Who checks the local estimate. Checking the estimate documentation - examination of the estimate documentation

Not all work can be carried out by a person who has never been involved in piping, laying and preparing material, and even more so a full-fledged construction project. In such cases, they turn to repair and construction companies or to private entrepreneurs in the construction field, and the risk of being deceived remains in both cases.

Before signing a cooperation agreement, specify the preliminary cost of the work or the average cost of the team's services. After signing, work on the preparation of the estimate will begin. You can check it yourself, but it will be difficult to understand all the nuances. In such cases, building control in the construction of private or public facilities solves this problem. You simply turn to specialists who will carry out a complete control of the design and working documentation.

Budget Structure

Unscrupulous teams often provide an estimate after the work has been completed and not a single requirement can affect this, therefore it is necessary to demand an estimate when concluding an agreement and be sure to take into account the presence of this clause in the text of the agreement.

The estimate often consists of a contract price, a local estimate, and a bill of resources. The contractual cost will be general calculations according to the local estimate, direct and production costs, resource sheets. Additional costs depend on many factors, which are quite difficult to calculate on your own without special education. Checking the validity of the estimated cost should be entrusted to specialists if you think that the cost is too high or there are unspecified items.

In the local estimate, you can find the entire list of planned works, the cost of these works and materials. The resource list must contain a complete list of materials with shipping costs and inventory already calculated. The stock is necessary in any material, since the standard dimensions and volumes of building materials will in any case change during operation. But this indicator can also be taken into account in advance - for this there are special average indicators of material consumption within the normal range.

Checking the estimate documentation is aimed at:

✓ the correctness of the prices that are applied;

✓ correct use of correction factors;

✓ error-free calculation of the scope of work in accordance with the project documentation;

✓ Compliance of prices for equipment and materials with market values.

Why is budget verification so necessary?

Analysis of estimate documentation is an important step in the relationship between the contractor and the customer. And the rationality of the money spent on a construction project plays a significant role in these relationships. The customer must be interested and convinced in the correctness of the estimate, in real compliance with market prices, and also in not overstating the scope of work.

An experienced builder knows that in practice there is no perfect match between the cost of the cost estimate and the primary results of accounting documents, including overheads, machines in operation and wages paid. Checking construction estimates includes the purpose of identifying unreasonably high prices.

What contractor makes mistakes in the preparation of estimates?

Often observed when checking construction estimates:

✓ Overpricing of building materials

✓ Acceptance of errors in the calculation of the scope of work

✓ Incorrect use of correction factors.

In practice, quite often the contractor seeks to extract the maximum profit from the work performed and deliberately overstates the cost of materials. In the case when verification of estimates, the customer controls the cost of materials of funds.

When calculating the amount of work, such errors are usually made as: incorrect compilation of mathematical calculations, inattention in calculating the amount of work based on the drawings. Together with the estimate, project documentation is provided, which makes it possible to carry out an analysis in the construction estimates for the reliability of the applied volumes of work.

Incorrect application of prices and the presence of correction factors in the estimate indicate the ignorance of the estimator of construction technology. Since the preparation of estimate documentation belongs to office work carried out outside the construction site, the estimator may, due to ignorance of the conditions of production work, when using correction factors, make errors in the estimates.

How are construction estimates checked?

If the customer is interested in saving money and spending it correctly, he can seek help from an independent organization that checks prices in estimates. With the help of a special program that allows the estimated price to be divided into its component parts (salary, cost of materials, overhead, estimated profit, operation of machines), a professional estimator checks local estimates and analyzes possible savings options.

In some cases, during construction, additional work may be identified that is not included in the estimate, or it may become necessary to replace the work. In these cases, it is necessary to make adjustments to the estimates. That is why technical control and analysis of the implementation of the estimate is so important in the process of work. An independent organization will help the customer track the progress of construction work.

Implementation checking budget estimates

It is often necessary for budgetary organizations to carry out an audit of budgeting in order to conduct tenders. The limited possibilities of a budgetary organization force the customer to approach the cost estimates of budgetary institutions in the most economical way. Checking the estimates of budgetary organizations is aimed at price analysis of the materials used, the discovery of expensive items and the search for feasible ways to save. Among other things, compliance with fire safety requirements and sanitary standards for the materials used is checked. In these cases, in a budgetary institution, the use of an analysis of the estimate helps to competently carry out repairs to the facility, as well as put it into operation for regulatory authorities.

Analysis of estimate documentation is an important stage in the relationship between the contractor and the customer. And in these relationships, the rationality of the money spent on the construction object plays a significant role. It is in the interests of the customer to make sure that the estimate is drawn up correctly, the prices correspond to the real market prices, and the scope of work is not overstated.

An experienced builder knows that in practice there are no perfectly matching prices according to the results of the estimate calculation and according to the results of primary accounting documents (waybills for materials, operation of machines, paid wages). The purpose of the audit is to identify unjustified overstatement of estimated prices.

What mistakes does the contractor make in the estimate documents?

When checking construction estimates, it is often observed:

Any contractor strives to perform the work with maximum profit, therefore, in practice, there is often a deliberate overestimation of the cost of materials. After checking the reliability of the estimate documentation, the customer can control the cost of funds for materials.

Errors in calculating the amount of work are, as a rule, incorrectly made mathematical calculations, inattentive calculation of the amount of work based on the drawings. The design documentation provided along with the estimate allows you to analyze the construction estimates for the reliability of the specified scope of work.

Incorrectly applied prices and correction factors in the estimate are often associated with the ignorance of the estimator of the technology of construction work. Drawing up estimates is an office job outside the construction site, so the estimator may not know the conditions for the production of work and make mistakes when applying correction factors to estimates.

How is the construction estimate checked?

If the customer is interested in saving his money and spending it correctly, he can resort to the help of an independent organization that will check the estimated prices. When checking local estimates, a professional cost estimate engineer works in a special program that allows you to divide the estimated price into its component parts (the cost of materials, wages, machine operation, overhead, profit estimates) and analyze possible savings.

Sometimes during construction, additional work is identified that is not taken into account in the estimate, or it becomes necessary to replace work. In such cases, it is necessary to make adjustments to estimates, so technical control in the process of work and analysis of the implementation of estimates are very important. An independent organization will help the customer to monitor the progress of construction work.

Checking budget estimates

Often for tendering it is necessary to check the budgeting of budgetary organizations. The cost estimate of budgetary institutions limits the customer's capabilities and requires the most economical approach to budgeting a budgetary organization. Checking the estimates of budgetary institutions is aimed at analyzing the prices of the materials used, identifying expensive items, and finding possible ways to save. In addition, compliance with the requirements of sanitary and fire safety standards for the materials used is checked. In such cases, an analysis of the budget of a budgetary institution helps to correctly repair the facility and put it into operation for regulatory authorities.

Checking the estimate documentation- this is an analysis of the estimate, aimed at determining the correctness of its preparation, the literacy of the application of current standards and the accuracy of the data used. The main purpose of the audit is to find out the real cost of construction or repair work. According to its results, changes and adjustments are usually made to the estimate documentation that improve the quality of the documentation drawn up.

Attention! Specialists "CenterConsult" check estimates in which budget financing is not involved.

The need to check the estimate documentation

Checking the estimates for the reliability of the price justification is carried out in practice quite often. This is because, no matter who performs the calculation of the estimate, the other party participating in the negotiations on the conclusion of a contract for the performance of construction or repair work is interested in determining the quality of the documentation provided.

If the estimate is prepared by the customer service, the contractor quite logically wants to make sure that the estimate includes all the necessary work and costs that he will have to perform. When drawing up a document by a construction organization, the customer already wants to be sure that the price of the work is not overstated, and the calculations reflect their actual cost. If the estimate is part of the design documentation and is developed by the design organization, both the customer and the contractor are interested in checking the quality of its preparation.

The analysis of the estimate is of particular relevance due to the peculiarities of the domestic construction market and estimated pricing. This is explained by the fact that, as a rule, the standards developed in the early 2000s are used in the calculation, which creates the ground for the possibility of overestimating or underestimating the estimated cost. In addition, the process of calculating the estimate itself becomes quite complex and time-consuming, which increases the likelihood of errors that can lead to conflict situations.

It should also be taken into account that in practice there are often attempts at outright deception, when one of the parties distorts the estimate in order to obtain additional profit or reduce its own costs. Given the above, it becomes clear why almost all conscientious participants in the construction process, from investors to subcontractors, are interested in independent verification of estimate documentation.

How is the verification of the accuracy of estimate documentation performed?

Verification of estimate documentation is usually carried out in several stages, at each of which individual elements are analyzed, in particular:

the correctness and correct choice of the prices used, including the absence of their duplication;
the validity of the application of increasing or decreasing coefficients;
reliability of the initial information on the scope of work;
compliance of the prices for materials, mechanisms and equipment included in the estimate with the actual prices;
the correctness of the methodology for calculating overhead costs and estimated profit;
literacy of accounting for VAT and other additional costs included in the estimate.

Each of the listed items can significantly affect the total cost of work, obtained from the results of the calculation of the estimate. At the same time, it is necessary to understand that the quality of verification cannot be achieved without constant monitoring of changes in regulatory documentation and regular monitoring of the state of the construction market. That is why the analysis of estimates can be performed effectively only by qualified and experienced practitioners.

Estimate for home renovation

As a rule, home renovation is a complex of works, the need for which is revealed during the inspection of the building. In most cases, the estimate includes:

replacement of communications and internal networks of the building;
roof and facade repair;
replacement and repair of individual structural elements (foundations, balcony slabs, etc.);
internal finishing of entrances;
replacement of entrance doors to entrances, basements and attics.

Often, an estimate for home repairs is compiled by HOA specialists and drawn up accordingly, that is, in compliance with the requirements of the legislation in force in the field of construction.

Estimate for the repair of the facade

It is compiled quite often, especially for apartment buildings that have been in operation for a long time. This is due to the fact that in most cases it is not a major, but a cosmetic repair, which is required to be done every 3-5 years. With the construction of a modern facade (for example, hinged), the need for such frequent repairs disappears, however, it is far from always possible to find the required amount of funds.

Estimate for the repair of the premises

Often the owner of an apartment or office plans to repair a separate room. In this case, as a rule, an estimate is drawn up, which should take into account its features. The greatest attention is paid to such premises as a bath, toilet, kitchen, since their operation implies the presence of a large number of engineering networks and special conditions in the form of an increased level of humidity or temperature. All this must be taken into account when drawing up an estimate for repair work.

List of documentation required to check the estimate

For high-quality and prompt performance of work on checking estimates from a contractor or designer, it is necessary to provide the following documents:

a statement about the need to check the design and estimate documentation;
terms of reference for the execution of work on the preparation of estimates;
initial information for the estimate (project, defective list or bill of quantities);
estimate documentation that needs to be checked (local estimates, summary estimate calculation or object estimate and other documents);
list of all submitted documentation.

The quality of the estimate check largely depends on how complete the list of available documentation is provided to the inspectors. In the absence of any initial data or doubts about their reliability, additional work will be required, which will significantly increase both the cost of the verification and the timing of its implementation.

The result of checking the estimate documentation

Based on the results of the check, an act of checking the estimate or a conclusion on the check of the estimate is drawn up. At present, a single form of this document has not been developed and established for all. Therefore, each organization itself determines its parameters and included information. Quite often, the form of the Conclusion on checking the reliability of the calculation of the estimated cost of objects, the construction of which is carried out at the expense of the state budget or with the involvement of budgetary funds, is used as a sample.

Almost always, the act of checking the estimate contains not only an indication of errors or incorrect use of prices, coefficients and other data, but also a way to eliminate the error or a variant of the correct calculation. At the same time, the initiator of the audit decides who will make corrections to the documentation - the organization that performs the audit or the one that originally calculated the estimate. Naturally, the key criterion for making this decision is usually whether the estimates were paid or they were performed free of charge.

Proper execution of the check of the estimate documentation is an important step in the implementation of any investment project. It will protect the interests of all participants in the construction process and ensure both sufficient funding for the work and their timely execution.

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Compliance by government institutions with the requirements for the preparation and execution of budget estimates is one of the objects of verification of the financial and economic activities of institutions. Read about the procedure for such a check in the article.

State institutions (including those that are a state authority (state body), a management body for a state extra-budgetary fund, a local government body exercising the budgetary powers of the main manager of budgetary funds) by virtue of the norms of Art. 221 of the RF BC draw up a budget estimate, and then monitor the performance of the indicators reflected in it. The general requirements for the preparation and approval of the budget estimate were approved by Order of the Ministry of Finance of the Russian Federation dated November 20, 2007 No. 112n (hereinafter referred to as the General Requirements). The chief manager of budget funds, in accordance with the General Requirements, establishes the procedure for compiling, approving and maintaining estimates of subordinate institutions. Compliance by government institutions with the requirements for the preparation and execution of budget estimates is one of the objects of verification of the financial and economic activities of institutions.

The budget estimate of a state institution is compiled taking into account the volume of financial support for the procurement of goods, works, services to meet state (municipal) needs, provided for in the formation of plans for the procurement of goods, works, services to meet state and municipal needs, approved within the limits of budget obligations for acceptance and (or) fulfillment of budgetary obligations for the purchase of goods, works, services to meet state (municipal) needs (clause 2, article 221 of the RF BC). This document is drawn up, approved and maintained in the manner determined by the main manager of budgetary funds in charge of the institution. In order to establish the legitimacy of the actions of the institution in relation to the preparation, approval and execution of the budget estimate (object of verification), before the start of control measures, the inspectors must study the legislative framework that establishes:

requirements for the preparation, approval and execution by the institution of estimates in the audited period;
the procedure for organizing and conducting inspections. For example, the Order of the Chairman of the Chamber of Control and Accounts of Kazan dated 01.10.2013 No. 12 approved the Guidelines for organizing and conducting inspections in municipal government institutions of Kazan. Employees of control and accounting bodies of Kazan are guided by them in the implementation of control measures.

New in the rules for budgeting

Usually, when conducting external control measures, previous reporting periods are subject to verification (for example, during an audit carried out in 2016, the object of verification is the financial and economic activities of the institution in 2013-2015), however, depending on the verification program, documents of the current financial year can also be verified. Taking into account the practice of audits, it can be argued with a high degree of probability that, most likely, in 2016 the auditors will not pay attention to the correctness of the preparation, execution and approval of this year's budget estimates, however, it is impossible to completely exclude the possibility of checking the 2016 budget estimates. . In connection with the foregoing, the author considered it necessary, within the framework of this material, to consider the new provisions of the procedure for compiling the budget estimates for this year. This information will allow you to make timely changes to the estimate if necessary.

The reason for the adjustment of the General Requirements was the changes made to the Instructions on the procedure for applying the budget classification of the Russian Federation. Starting from 2016, such instructions are applied taking into account the provisions of the orders of the Ministry of Finance of the Russian Federation dated 06/08/2015 No. 90n and dated 12/01/2015 No. 190n. In order to ensure the comparability of the information contained in these instructions and the General Requirements, the last of these orders was amended by Order of the Ministry of Finance of the Russian Federation dated December 17, 2015 No. 201n, which apply to legal relations that arose during the preparation, approval and maintenance of budget estimates of state institutions for 2016 year (clause 10 of the Order of the Ministry of Finance of the Russian Federation No. 201n).

The essence of the changes is as follows. The indicators of the budget estimate for 2016 are formed in the context of the codes for classifying budget expenditures of the budget classification of the Russian Federation, detailed to the codes of subgroups and elements of the types of expenditures of the classification of budget expenditures (clause 4 of the General Requirements). In this regard, column 7 "KOSGU" has been excluded from the forms "Budget Estimate", "Draft Budget Estimate", "Change of Budget Estimate Indicators" given in Appendices 1 - 3 of the General Requirements. That is, taking into account the changes that have taken place, the form of the budget estimate, starting from 2016, provides for the reflection of the section, subsection, target item, type of expenditure of the budget classification and code of the analytical indicator if the procedure for compiling, maintaining and approving budget estimates approved by the main manager of budget funds, indicated the code is provided for additional detailing of budget expenditures.

We also note here that public institutions, as part of quarterly and annual reporting, starting from reporting for 2016, will draw up and submit to the main manager of budgetary funds a cash flow statement (f. 0503123), which reflects the indicators of receipt, disposal, change in balances of funds in the context of KOSGU (Order of the Ministry of Finance of the Russian Federation of December 31, 2015 No. 229n “On Amendments to the Order of the Ministry of Finance of the Russian Federation of December 28, 2010 No. 191n “On Approval of the Instruction on the Procedure for Compiling and Submitting Annual, Quarterly and Monthly Reporting on the Execution of Budgets of the Budgetary System of the Russian Federation). In the accounting of state institutions, KOSGU is also subject to application (clause 21 of Instruction No. 157n). Since KOSGU is used by state institutions in accounting and reporting, it is convenient that the directions of spending funds in the budget estimate are reflected in detail by KOSGU. Therefore, despite the fact that KOSGU was removed from the forms “Budget Estimate”, “Draft Budget Estimate”, “Change of Budget Estimate Indicators” given in Annexes 1 - 3 of the General Requirements, the main managers of budget funds in their departmental document establishing the procedure for compiling, approval and approval of estimates, may provide for KOSGU in the form of KOSGU budget estimates recommended for use by subordinate institutions.

By order of the Ministry of Finance of the Russian Federation No. 201n, amendments were made to the rules for approving budget estimates. The new edition of clause 8 of the General Requirements establishes that the estimate of an institution that is not the main manager of budget funds is approved by the head of the institution or another person authorized by him, unless otherwise provided by the main manager of budget funds. According to the previously used wording of this paragraph, the approval of the budget estimate was assigned to the head of the main manager of budget funds, who could, in the manner prescribed by him, grant the head of the institution the right to approve the estimate of the institution.

The estimate of an institution that is the main manager of budget funds can now be approved not only by the head of the main manager of budget funds, but also by another person authorized by the head.

The general requirements provide for the possibility of making changes to the budget estimate (clauses 11 - 14 of this document). Amendments to the estimate are made by approving changes in indicators - the amounts of an increase, reflected with a plus sign, and (or) a decrease in the volume of estimated appointments, reflected with a minus sign. Since, starting from 2016, the budget estimate is compiled without detailing for KOSGU, amendments to the budget estimate for the redistribution of funds between articles, sub-articles of KOSGU are not required (new version of clause 11 of the General Requirements). After making changes, the estimate is approved in the manner prescribed by clauses 8, 13 of the General Requirements.

Departmental orders of the main managers of budget funds, establishing the procedure for compiling, approving and executing budget estimates by subordinate institutions, should be adjusted in accordance with the requirements of the new version of the Order of the Ministry of Finance of the Russian Federation No. 112n .

Subject of verification

When checking the correctness of the preparation of the budget estimate of a state institution, the following are examined:

When checking the correctness of the preparation and approval of estimates, it is necessary to be guided by the requirements of the RF Budget Code, the Civil Code of the Russian Federation, the Instructions on the procedure for applying the budget classification of the Russian Federation, the General Requirements, the departmental order establishing the procedure for compiling, approving and executing estimates by the audited institution, Order of the Ministry of Finance of the Russian Federation dated 06.12.2010 No. 162 "On Approval of the Chart of Accounts for Budgetary Accounting and Instructions for its Application".

Analysis of budget execution

Analyzing the execution of the budget by the institution, the inspectors determine:

deviation of cash expenses from actual;
deviation of cash and actual expenses from appointments according to the budget estimate;
deviation of actual expenditures from the allocated budgetary appropriations and limits of budgetary obligations.

Main analysis tasks execution of the budget estimates are:

study of compliance with estimated appointments in general, as well as in the context of individual items and economic elements of expenses;
study of the composition and structure of expenses;
analysis of the implementation of the main performance indicators of the institution;
assessment of the reasons that caused deviations of actual expenses from the provided budgetary appropriations in budget estimates;
identification of reserves for increasing the efficiency of the use of resources of budgetary institutions;
substantiation of measures aimed at improving the efficiency of budgetary funds management.

The source of analysis of the implementation of the budget estimates of the institution is information that directly characterizes the level of expenditures, and allows you to identify the facts of their change.

Article 70 of the RF BC contains a list of expenses, the financial support of which includes ensuring the performance of the functions of a state institution. These expenses include the following:

for the remuneration of employees of state institutions, monetary support (monetary remuneration, monetary allowance, wages) of employees of state authorities (state bodies), local governments, persons holding public positions of the Russian Federation, public positions of constituent entities of the Russian Federation and municipal positions, state and municipal employees, other categories of employees, travel and other payments in accordance with employment contracts (service contracts, contracts) and the legislation of the Russian Federation, the legislation of the constituent entities of the Russian Federation and municipal legal acts;
to pay for the supply of goods, performance of work, provision of services for state (municipal) needs;
for the payment of taxes, fees and other obligatory payments to the budget system of the Russian Federation;
for compensation for damage caused by a state institution in the course of its activities.

The budget estimate of each state institution includes the directions of these expenses. When conducting audits of the 2013-2015 estimates, the inspectors pay attention to the institution's compliance with the estimated appointments as a whole, as well as in the context of individual items and economic elements of expenses (the audit is carried out by comparing the indicators of the budget estimate and the types of payments reflected in the statement from the personal account of the institution). When analyzing the estimates for 2013 - 2015 in terms of the composition and structure of cash and actual expenses of the institution in the context of articles and groups of KOSGU, the following are checked:

keeping records and spending funds for wages, additional payments and compensations stipulated by the employment contract, accrual of insurance premiums;
contracts for the provision of services, including all types of communication services, lease agreements for premises, contracts for the purchase of utilities (heating, lighting, hot and cold water supply, provision of gas and electricity, sewerage, current maintenance of cleanliness of buildings, yards and other property) , their availability and legality, compliance with the procedure for the procurement of works and services in accordance with applicable law, the correctness and validity of writing off budget funds for work performed, services rendered;
receipt of non-financial assets of the institution;
gratuitous and irrevocable transfers to organizations, budgets;
expenses related to the payment of taxes, payment of scholarships, compensation for losses and damages, other expenses not related to other items.

So, during verification of the correctness of accounting and expenditure of wages (subarticles 211 "Salary", 212 "Other payments" KOSGU) on the basis of agreements (contracts), additional payments and compensations stipulated by the terms of the employment contract, the following are established:

compliance of orders, directives, regulations of the audited institution with the requirements of regulatory legal acts of the Russian Federation, a constituent entity of the Russian Federation, a municipality;
sources of payments for wages, allowances, additional payments and compensations, the presence of cost overruns of estimated appointments. If there is an overspending, it is necessary to establish for what reasons it was allowed and from what sources it was carried out;
the correctness of the payment of earnings in accordance with the established salaries, allowances, bonuses, the calculation of average earnings to pay for vacations, compensation upon dismissal. It should be taken into account that for certain categories of employees in the public sector, wage rates and official salaries are set depending on the length of service and level of education;
the correctness of payments for, replacement of absent employees and vacant positions, payments to third parties for work to be performed by full-time employees;
the correctness of payments for benefits, compensations, payments due to the status of employees;
compliance with the norms of working hours established by the legislation for certain categories of employees;
the correctness of spending funds for the provision of material assistance, other compensation.

When checking expenses on accruals on wages (subarticle 213 "Accruals on payroll payments") Attention is drawn to the completeness of accruals and the timeliness of payment of insurance premiums to territorial state non-budgetary funds, as well as the correctness and timeliness of the payment of benefits, the acceptance of insurance premiums in the calculation of benefits and other expenses at the expense of the FSS.

When checking expenses for the acquisition of non-financial assets (Articles 310 "Increase in the value of fixed assets", 340 "Increase in the value of inventories") installed:

correct planning of appropriations for office and household expenses, purchase of equipment and inventory;
the feasibility of using funds for supplies and consumables;
the correctness of spending funds for the purchase of equipment and inventory (including soft);
compliance of the expenses incurred with the approved volumes of budget appropriations and limits of budget obligations according to the budget classification code of the Russian Federation, the completeness of capitalization and the correctness of write-offs;
the correctness of spending money on fuels and lubricants, the compliance of actual fuel and lubricants consumption with the norms for fuel and lubricants consumption in road transport, approved by the Ministry of Transport;
compliance with the procedure for the procurement of goods and services, the procurement of goods and services on the basis of state and municipal contracts.

When analyzing the use of budgetary funds for the purchase of equipment and other property, attention is drawn to the use of this equipment for its intended purpose, as well as its provision for rent with subsequent payment.

When checking the correctness of the institution's travel expenses (sub-articles 212 "Other payments", 222 "Transport services", 226 "Other works, services") attention is drawn to:

on the legality and expediency of spending funds on official travel;
on the correctness of payment of travel expenses (compliance with the approved volumes of budgetary appropriations and limits of budgetary obligations according to budget classification codes and reimbursement of expenses within the established norms);
to comply with the order of secondment and the norms for reimbursement of travel expenses.

When analyzing expenses for other services and works (sub-articles 225 "Works, services for the maintenance of property", 226 "Other works, services", article 290 "Other expenses") The following expenses are subject to review:

to pay for research, development, experimental and technological, geological exploration, design and survey work, standard design services;
for installation and commissioning;
for fire prevention activities;
for insurance services;
for services in the field of information technology, printing services, medical and sanitary-epidemiological works and services;
to pay for current repairs and restoration of non-financial assets;
other current ones.

Violations of the preparation and execution of budget estimates

Among the violations of the preparation, approval and execution of budget estimates, the following violations of the requirements of the law can be distinguished:

the absence of a date for the approval of the budget estimate - despite the fact that the existence of such a date is provided for by the form of the estimate;
inconsistency of the name of the recipient of budgetary funds indicated in the budget estimate with the name reflected in the charter of the state institution;
non-compliance of the BCC specified in the budget estimate with the budget schedule;
discrepancy between the form of the budget estimate used by the institution and the form of the estimate recommended for use by the main manager of budgetary funds (the values \u200b\u200bspecified in the columns "section", "subsection" of the estimate submitted for verification do not correspond to the values contained in the standard form of the budget estimate);
the absence of calculation tables substantiating the estimated indicators, which are an integral part of the estimate. According to clause 6 of the General Requirements, the estimates submitted for approval are accompanied by substantiations (calculations) of the planned estimated indicators used in the formation of the estimate, which are an integral part of the estimate.

In conclusion, we draw the following conclusions:

1. Verification of the correctness of the preparation, approval and execution of budget estimates is one of the objects of verification of the financial and economic activities of a public institution.

2. General requirements for the preparation and approval of budget estimates are approved by Order of the Ministry of Finance of the Russian Federation No. 112n. The chief manager of budget funds, in accordance with these requirements, establishes the procedure for compiling, approving and maintaining estimates of subordinate institutions.

3. When checking, controllers pay attention to:

4. Starting from 2016, the budget estimate is compiled in the context of the codes for classifying the expenses of the budgets of the budget classification of the Russian Federation, detailed to the codes of subgroups and elements of the types of expenses of the classification of budget expenses. Changes to the Order of the Ministry of Finance of the Russian Federation No. 112n were introduced by Order of the Ministry of Finance of the Russian Federation No. 201n.

Approved by the Order of the Ministry of Finance of the Russian Federation dated July 1, 2013 No. 65n.

Instructions for the use of the Unified Chart of Accounts for Accounting for State Authorities (Government Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions, approved. Order of the Ministry of Finance of the Russian Federation dated December 1, 2010 No. 157n.

Cash expenditures show the amount of funds received by the institution from the budget.

Actual expenses are the accrued expenses of the institution, confirmed by the relevant primary documents.