Who checks the local estimate. Checking the estimated documentation - expertise estimating documentation

Not all work can be held by a person who has never been engaged in laying of pipes, laying and preparing the material, and even more fully a construction project. In such cases, they seek repair and construction companies or to private entrepreneurs in the construction area, and the risk remains deceived remains in both cases.

Before signing a cooperation agreement, check the preliminary cost of the work or the average cost of the brigade services. After signing, work will begin to prepare the estimates. You can check it yourself yourself, but it will be difficult to understand all the nuances. In such cases, construction control in the construction of private or state facilities solves this problem. You are simply accessing specialists who will conduct complete control of project and working documentation.

Structure of estimates

Unscrupulous brigades often provide the estimate after work and no requirement can affect it, because it is necessary to require the estimate when concluding the contract and must take into account the presence of this item in the text of the contract.

The estimate often consists of a contract price, local estimates and resource statements. The contractual value will be general calculations on local estimates, direct and production costs, resource statements. Additional costs depend on the set of factors, to calculate that are independently difficult enough, without having a special education. Checking the accuracy of the estimated cost must be assigned to those skilled in the art, if you think that the cost is too overestimated or there are no specified items.

In the local estimate you can find the entire list of planned works, the cost of these works and materials. In the loan resources, a complete list of materials with already calculated delivery and stock costs should be specified. The stock is necessary in any material, since the standard sizes and volumes of building materials will be changed in any case during operation. But this indicator can be taken into account in advance - for this there are special averaged indicators of the consumption of material within the normal range.

Checking the estimated documentation is aimed at:

✓ correctness of rates that apply;

✓ correctness of using correction coefficients;

✓ error-free calculation of the scope of work according to project documentation;

✓ Compliance with equipment and materials for market values.

Why is it necessary to check the estimate?

An analysis of the estimated documentation is an important step in the relationship between the contractor and the customer. And the rationality of money spent on the construction site plays a significant role in these relationships. The customer must be interested and is convinced of the correctness of the compilation of the estimate, in real correspondence market prices, as well as in the vicinity of work.

An experienced builder knows that there is no ideal coincidence of the cost according to the results of the estimated calculation and on the primary results of accounting documents, including overhead, machine to operate and paid wages. Checking the construction estimates includes the purpose of identifying unnecessarily overpriced prices.

What contractor makes errors in the preparation of estimated documents?

Often it is observed when checking construction estimates:

✓ Owning of prices for building materials

✓ assumption in the counting of error work

✓ Incorrect use of the amendment factors.

In practice, quite often the Contractor seeks to extract the maximum profit from the work performed and deliberately oversees the cost of materials. In the case when executed checking the reliability of the estateThe customer controls consumption for cash materials.

When calculating the volume of work, such errors are usually allowed as: incorrect drafting of mathematical calculations, inattention in the counting of work on the basis of the drawings. Along with the estimates, project documentation is provided, which allows you to perform in construction ratings an analysis of the accuracy of the applied work volumes.

Incorrect application of rates and the presence of correction coefficients in the estimate indicate ignorance of the estimator of construction work technology. Since the preparation of estimated documentation belongs to the office work carried out outside the construction object, then the surgery may be aware of the conditions for production work when using correction coefficients to make errors to the rates of estimates.

How is the test of estimates for construction work?

With the interest of the Customer in its savings and their proper expenditure, it can seek help in an independent organization that checks the rates in the estimates. With the help of a special program that allows the estimated price to divide into components (wages, the cost of materials, overhead, estimated profit, machine operation), professional surprise engineer checks local estimates And analyzes the options possible for savings.

In some cases, during construction, additional works can be revealed, which are not taken into account in the estimate, or there is a need to replace work. In these cases, it is necessary to adjust the estimation. That is why the technical control and analysis of the implementation of the estimate is so important during the work. An independent organization will help trace the customer's course of construction.

Exercise checks of budget estimates

Often, budget organizations must be made for tenders checking the compilation of estimates. The limited capabilities of the budget organization forcing the customer most economically approaching the cost-effectiveness of the costs of budgetary institutions. Checking the estimation of budgetary organizations is aimed at the price analysis of the materials used, detecting expensive positions and the search for permissible ways of savings. Among other things, the compliance of fire requirements and sanitary standards to the materials used is carried out. In these cases, in a budgetary institution, the use of estimation of estimates helps competently carry out the repair of the object, as well as to put into operation by controlling authorities.

Analysis of the estimated documentation is an important stage in the relationship between the contractor and the customer. And in these relationships, a significant role is played by the rationality of spent funds for a construction site. In the interests of the customer, make sure that the estimate is drawn up correctly, the price correspond to the real market, and the volume of work is not overestimated.

An experienced builder knows that in practice there is no ideal coincidence of prices based on the results of the estimated calculation and according to the results of the primary accounting documents (invoices on the materials, the operation of cars paid by wages). The purpose of the check is to identify unjustified overestimation of estimated prices.

What errors allows the Contractor in the estimated documents?

When checking construction estimates, it is often observed:

Any contractor seeks to perform work with maximum profit, so in practice it is often destined to overestimate the value of materials. By checking the accuracy of the estimated documentation, the customer can monitor the consumption of cash on materials.

Errors when counting the scope of work is, as a rule, incorrectly produced mathematical calculations, inattentive counting of work on the basis of the drawings. The project documentation provided together with the estimate allows you to analyze the construction estimate for the accuracy of these volumes of work.

Incorrectly applied rates and correction coefficients in the estimate are often associated with the ignorance of the repetition of construction technology. The compilation of estimated documentation is an office work outside the construction object, so the estimator may not know the conditions for the production of work and allow errors when applying correction coefficients to the rates of estimates.

How is the test of the construction estimate?

If the Customer is interested in saving his means and their proper expenditure, it can resort to the help of an independent organization that will verify the estimated rates. When checking the local estimates, a professional surprise engineer operates in a special program that allows us to divide the estimated price for the components of the parts (the cost of materials, wages, operations of machines, overhead, reduce profit) and analyze possible savings options.

Sometimes during the construction, additional works are detected, unaccounted in the estimate, or the need to replace work appear. In such cases, it is necessary to adjust the estimates, therefore, technical control in the process of work and analysis of the estimation of the estimate is very important. An independent organization will help the customer to trace the construction of construction work.

Checking budget estimates

Often, for tenders, it is necessary to verify the compilation of defining budget organizations. The estimates of the costs of budgetary institutions limits the possibilities of the customer and requires the most economical approach to the compilation of the budgetary estimates. Checking the rate of budgetary institutions is aimed at analyzing the prices of the materials used, detecting expensive positions, finding possible ways of savings. In addition, compliance with the requirements of sanitary and fire standards for applicable materials is checked. In such cases, the analysis of the estimates of the budget institution helps competently perform the repair of the object and to put it into operation by controlling authorities.

Checking the estimate documentation - This is an analysis of the estimates aimed at determining the correctness of its compilation, literacy of the application of existing standards and the accuracy of data used. The main goal of verification is to find out the real value of construction or repair work. According to its results, changes and adjustments that improve the quality of the documentation are usually added to the estimated documentation.

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

Need to verify estimated documentation

Checking the estimate for the accuracy of the routine of the price is carried out in practice quite often. This is explained by the fact that, whoever fulfill the calculation of the estimates, the other party participating in the conclusion of a contract for the implementation of construction or repair work is interested in determining the quality of the documentation provided.

If the estimate is drawn up by the Customer's service, the Contractor quite logically wants to make sure that the estimate includes all the necessary work and the costs that it will have to execute. When making a document by a construction organization, the customer already wants to be sure that the price of work is not overestimated, and the calculations reflect their actual cost. If the estimate is part of the project documentation and is developed by the designer organization, and the customer, and the contractor is interested in checking the quality of its preparation.

Of particular relevance, the analysis of the estimates acquires due to the characteristics of the domestic building market and estimated pricing. This is explained by the fact that when calculating, as a rule, standards developed in the early 2000s are used, which creates the soil to optimize or underestimating the estimated cost. In addition, the process of calculating the estimate becomes quite complex and time consuming, which increases the likelihood of errors that can lead to conflict situations.

It is necessary to take into account the fact that in practice there are often attempts to be frank deception, when one of the parties distorts the estimate in order to obtain additional profits or reduce its own costs. Considering the foregoing, it becomes clear why almost all conscientious participants in the building process, from investors to subcontractors, are interested in independent verification of estimated documentation.

How to check for the accuracy of estimated documentation

Checking the estimated documentation is usually made in several steps, each of which is analyzed by individual elements, in particular:

correctness and correct selection of the rates used, including the absence of their duplication;
the validity of the use of increasing or lowering coefficients;
the reliability of the source information on the volume of work;
the compliance of the prices included in the estimates, mechanisms and equipment are actual rates;
the correctness of the methodology for calculating overhead and estimated profit;
literacy accounting for VAT and other expenses further included in the estimation.

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 tracking of changes in regulatory documentation and regular monitoring of the state of the construction market. That is why the analysis of the estimate can be performed effectively only by qualified and experienced practitioners.

Estimated at home repair

As a rule, the repair of the house is a complex of work, the need for which is detected during the examination of the building. In most cases, the estimate includes:

replacement of communications and internal building networks;
repair roof and facade;
replacement and repair of individual structural elements (foundations, balcony plates, etc.);
interior entrances;
replacing the entrance doors in the entrances, basements and in the attic.

Often, estimates for the repair of the house are made up by the specialists of the HOA and is issued accordingly, that is, in compliance with the requirements of the legislation acting in the field of construction.

Estimation for the repair of the facade

It is often quite often, especially for apartment buildings operating for a long time. This is due to the fact that in most cases it is not capital, but a cosmetic repair that is required every 3-5 years. When the modern facade device (for example, attached), the need for such a frequent repair disappears, however, it is not always possible to find the required amount of funds.

Estimation for the repair of the room

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, a toilet, a kitchen, since their operation involves 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 considered when drafting the estimates for repair work.

List of documentation required to check estimates

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

application for the need to verify design and estimate documentation;
technical task for performing the work on the preparation of the estimate;
source information for estimates (project, defective statement or statement of work volumes);
estimated documentation that needs to be checked (local estimates, consolidated estimated calculation or object estimates and other documents);
list of all transmitted documentation.

The quality of the requirements of the estimates depends largely on how much the full list of available documentation is provided to verifying specialists. In the absence of any source data or doubt in their accuracy, additional work will be required, which will significantly increase both the cost of verification and the deadlines for its implementation.

The result of verification of estimated documentation

According to the results of the verification, the act of checking the estimates or the conclusion about the check of the estimate is drawn up. Currently, it is not developed and united for all the form of this document. Therefore, each organization itself determines its parameters and included information. Quite often, a form of concluding about checking the reliability of calculating the estimated value of objects is used, the construction of which is carried out at the expense of the state budget or involving budgetary funds.

Almost always, in the certificate of estimates, there is not only an indication of errors or incorrect use of rates, coefficients and other data, but also a way to eliminate an error or a variant of the correct calculation. At the same time, the inspection initiator decides on who will make corrections to the documentation - an organization that performs the test or that that was dealt with the estimated estimates. Naturally, the key criterion for the adoption of this solution usually acts whether the estimated work was paid or they were performed at no cost.

Competent execution of the verification of estimating 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 will provide both sufficient financing of work and their timely production.

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Compliance with state institutions of requirements for the preparation and execution of the budgetary estimate is one of the objects of verifying the financial and economic activities of institutions. Read about the procedure for this check in the article.

Casual institutions (including those who are authority of state authority (state body), the authority of the State Extrabudgetary Fund, the authority of local governments, carrying out the budgetary powers of the main manager of budget funds) by virtue of the norms of Art. 221 of the RF BC make up a budget estimate, and then follow the execution of indicators reflected in it. General requirements for the compilation and approval of the budgetary estimate are approved by the Order of the Ministry of Finance of the Russian Federation of 20.11.2007 No. 112n (hereinafter - general requirements). The chief manager of the budget funds in accordance with the general requirements establishes the procedure for compiling, approving and maintaining the definition of subordinate institutions. Compliance with state institutions of requirements for the preparation and execution of the budgetary estimate is one of the objects of verifying the financial and economic activities of institutions.

The budget estimate of the state institution is drawn up taking into account the volume of financial support for the purchase of goods, works, services to provide state (municipal) needs provided for in the formation of plans for procurement of goods, works, services to provide state and municipal needs, approved within the limits of budgetary obligations on Adoption and (or) execution of budget obligations for the purchase of goods, works, services for providing state (municipal) needs (paragraph 2 of Art. 221 of the BC RF). This document is compiled, it is approved and is maintained in the manner determined by the main manager of budget funds, which is under the jurisdiction of the institution. In order to establish the legitimacy of the actions of the institution regarding the compilation, approval and execution of the budgetary estimate (object of verification), before the start of the control measures, the verifiers should examine the legislative framework establishing:

requirements for the preparation, approval and execution by the establishment of estimates in the verifiable period;
the procedure for organizing and conducting inspections. For example, by order of the Chairman of the Chamber of Control and Counting Chamber of Kazan of 01.10.2013 No. 12 approved guidelines for the organization and conduct of inspections in the municipal government institutions of Kazan. Employees of the Control and Accounts of Kazan are guided by them in the implementation of control measures.

New in the rules for budgetary estimates

Usually, the previous reporting periods are subject to external control measures to be inspected (for example, when checking carried out in 2016, the audit object is the financial and economic activities of the 2013-2015 institution), but depending on the verification program documents and the current fiscal year can be checked. Taking into account the practice of inspections, it is possible with a lot of probability to say that, most likely, in 2016, the inspection will not pay attention to the correctness of the compilation, execution and approval of the budgetary estimate of this year, nevertheless, to completely eliminate the possibility of checking the budgetary estimates of 2016, . In connection with the foregoing, the author was considered necessary as part of this material to consider the new provisions of the procedure for compiling the budgetary estimates of this year. This information will allow you to make changes to the estimate if necessary.

The reason for the adjustment of general requirements was the changes made to the instructions on the application of the budget classification of the Russian Federation. Since 2016, such instructions are applied, taking into account the provisions of the Order of the Ministry of Finance of the Russian Federation of 08.06.2015 No. 90n and from 01.12.2015 No. 190n. In order to ensure comparability of information contained in these instructions and general requirements, the last of the ordered orders of the Ministry of Finance of the Russian Federation dated December 17, 2015 No. 2015 were made to the legal relations arising from the preparation, approval and maintenance of budgetary estimates of state institutions for 2016 Year (paragraph 10 of the Order of the Ministry of Finance of the Russian Federation No. 201n).

The essence of the changes is as follows. Budgetary estimates for 2016 are formed in the context of the classification codes of the budget classification costs of the budget classification of the Russian Federation with detail to the codes of subgroups and elements of the types of costs of the classification of budget expenditures (clause 4 of general requirements). In this regard, from the forms of "budget estimate", "Project of the budget estimate", "change in budget estimates" provided in applications 1 - 3 of the general requirements, excluded Count 7 "Kward". That is, taking into account the changes that have occurred, the form of a budgetary estimate since 2016 provides for the reflection of the section, subsection, a target article, the type of costs of the budget classification and the code of the analytical indicator in the event that the procedure for drawing up, conducting and approving budgetary estimates, approved by the main manager of budget funds specified The code is provided for additional details of the budget spending.

Here, we note that the state institutions in the quarterly and annual reporting starting from reporting for 2016 will be and submitted to the main statement of budget funds a report on cash flow (f. 0503123), which reflects the indicators of the receipt, disposal, changes In the context of the Kward (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 12/28/2010 No. 191n" On approval of the Instruction on the procedure for compiling and submitting annual, quarterly and monthly reporting on the execution of budget system budgets of the Russian Federation "). In accounting, the Cosu government institutions are also subject to use (paragraph 21 of Instructions No. 157n). Since the Kwards are applied in accounting and in reporting, it is convenient to reflect the directions of funds in the budget estimate with the details of the Kward. Therefore, despite the fact that CUP was removed from the forms of "budget estimate", "Budget estimate project", "Change of budgetary estimates" provided in applications 1 - 3 of general requirements, the main managers of budgetary funds in their departmental document, which establishes the procedure for compiling The approval and coordination of the estimates may provide for the CSO in the form of budgetary estimates that are recommended for the use of subordinate institutions.

Order of the Ministry of Finance of the Russian Federation No. 201n amended to the rules approval of budget estimates. In the new edition of paragraph 8 of the general requirements, it was established that the establishment of an institution that is not the main manager of the budget funds is approved by the head of the institution or otherwise authorized by him, unless otherwise provided by the main manager of the budget. According to the previously used editorial office, the approval of the budgetary estimate was entrusted to the head of the main owner of the budget funds, which could provide the head of the institution in the establishment to the head of the institution.

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

General requirements provide for the possibility of making changes to the budget estimate (clause 11 - 14 of this document). Amendments to the estimate are made by approval of changes in indicators - amounts of increasing, reflecting with a plus sign, and (or) reduction of estimated appointments that reflect with a minus sign. Since since 2016, the budget estimate is drawn up without detailing on the CosSov, making changes to the budget estimate for the redistribution of funds between articles, faults of the KUZU is required (a new edition of paragraph 11 of general requirements). After making changes, the estimate is approved in the manner prescribed by paragraph 8, 13 of the general requirements.

The departmental orders of the main managers of budgetary funds establishing the procedure for compiling, approving and executing budgetary estimates by subordinate institutions should be adjusted in accordance with the requirements of the new edition of the Order of the Ministry of Finance of the Russian Federation No. 112N .

Subject verification

When checking the correctness of budgetary estimates of the treated institution, it is investigated:

When checking the correctness of the preparation and approval of the estimates, it is necessary to be guided by the requirements of the BC of the Russian Federation, Civil Code of the Russian Federation, instructions on the procedure for the application of the budget classification of the Russian Federation, the general requirements, a departmental order that establishes the procedure for compiling, approving and executing the estimation of the requested institution, the order of the Ministry of Finance of the Russian Federation of December 6, 2010 No. 162 "On approval of a budget accounting plan and instructions for its use."

Analysis of the fulfillment of estimates

Conducting an analysis of the execution by the estimate of the estimate, checking determine:

deviation of cash flows from actual;
deviation of cash and actual expenses from the appointments on the budget estimate;
deviation of actual expenses from allocated budget allocations and limits of budgetary obligations.

Basic Tasks for analyzing Fiscal estimates are:

study of the observance of estimated appointments in general, as well as in the context of individual articles and economic elements of expenses;
study of the composition and expense structure;
analysis of the implementation of the main indicators of the activities of the institution;
assessment of the reasons that caused deviations of actual expenses from the budget allocations provided for budget estimates;
identifying reserves to improve the efficiency of resource use of budgetary institutions;
justification of activities aimed at improving budget management efficiency.

The source of the analysis of the budgetary estimate of the institution is information as directly characterizing the level of expenses and allowing to identify the facts of their change.

Article 70 of the BC of the Russian Federation contains a list of expenses, whose financial support includes ensuring the fulfillment of the functions of a state institution. Among such expenses are expenses:

for the remuneration of employees of state institutions, monetary content (monetary remuneration, monetary content, wages) of state authorities (state bodies), local governments, persons who replace state positions of the Russian Federation, state positions of the constituent entities of the Russian Federation and municipal positions, state and municipal employees, other categories of workers, travel and other payments in accordance with employment contracts (service contracts, contracts) and 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, performing work, providing services for state (municipal) needs;
to pay taxes, fees and other mandatory payments to the budget system of the Russian Federation;
for compensation for harm caused by a state institution in carrying out its activities.

The budget estimate of each state institution includes the directions of these expenses. When conducting checks of the estimates of 2013-2015, attention is drawn to compliance with the establishment of estimated appointments in general, as well as in the context of individual articles and economic elements of expenses (the verification is carried out by comparing the indicators of budgetary estimates and types of payments reflected in the statement of the facial account of the institution). When analyzing the estimates for 2013-2015, in terms of the composition and structure of the cash and actual expenses of the institution in the context of articles and groups of the Cosput:

keeping accounting and expenditure of funds for labor, additional payments and compensations caused by the employment contract by the accrual of insurance premiums;
contracts for the provision of services, including all types of communication services, premises rental agreements, utility purchase contracts (heating, lighting, hot and cold water supply, gas and electricity, sewage, current maintenance in the purity of buildings, yards and other property) , their availability and legality, compliance with the procedure for the procurement of works and services in accordance with the current legislation, the correctness and reasonableness of the write-off of budget funds for the work provided, services rendered;
the receipt of non-financial assets of the institution;
gratuitous and irrevocable enumerations of organizations, budgets;
the costs associated with the payment of taxes, the payment of scholarships, compensation for damages and harm, other expenses not related to other articles.

So, during Checking the correctness of accounting and spending money (stands 211 "Salary", 212 "Other Payments" of Kward) Based on contracts (contracts), additional payments and compensations caused by the terms of employment contracts are established:

compliance of orders, orders, provisions of the institution's verifiable requirements of the regulatory legal acts of the Russian Federation, the subject of the Russian Federation, the municipality;
sources of payments for wages, suggestions, additional payments and compensation, the presence of reserved estimates. In the presence of recalculation, it is necessary to establish for which reasons it is allowed and at the expense of which sources is carried out;
the correctness of the payment of earnings in accordance with the established salary, premiums, prizes, the calculus of average earnings to pay for vacations, compensation for dismissal. It should be borne in mind that certain categories of employees of the budget sector payroll and official salaries are established depending on the experience of the work and the level of education;
the correctness of payments for, replacing missing employees and vacancies, payments to third-party persons for work to be fulfilled by full-time employees;
the correctness of payments for benefits, compensation, payments caused by the status of employees;
compliance with the norms of working time established by the legislation to certain categories of workers;
the correctness of the expenditure of funds for material assistance, other compensation.

When checking expenses According to payroll (setting 213 "Accrual for payments for labor payments")attention is drawn to the filing of charges and the timeliness of payment of insurance premiums into the territorial state extrabudgetary funds, and the correctness and timeliness of the payment of benefits, adopting in why the amount of insurance premiums in the calculation of benefits and other expenses at the expense of FSS funds.

When checking expenses for the purchase of non-financial assets (Articles 310 "Increase the cost of fixed assets", 340 "Increase the value of material reserves")installed:

the correctness of the planning of allocations for stationery and economic costs, the acquisition of equipment and equipment;
expediency of using funds for supplies and consumables;
the correctness of the use of funds for the purchase of equipment and inventory (including soft);
compliance of the costs of the approved budget allocations and limits of budgetary obligations under the code of the budget classification of the Russian Federation, the completeness of the gain and the correctness of the write-off;
the correctness of the expenditure of funds for fuel and lubricants, the correspondence of actual fuel consumption and lubricants of fuel consumption standards and lubricants on road transport approved by the Ministry of Transport;
compliance with the procurement of goods and services, the purchase of goods and services based on state and municipal contracts.

When analyzing the use of budget funds for the purchase of equipment and other property, attention is paid to the use of this equipment on the intended purpose, as well as providing it for rent with subsequent payment.

When the configuration is committed to the institution of travel expenses (Stores 212 "Other payments", 222 "Transport services", 226 "Other works, services")attention is drawn:

on the legality and feasibility of consumption of funds for service connectors;
on the correctness of payment of travel expenses (compliance with the approved volumes of budget allocations and limits of budgetary obligations under budget classification codes and reimbursement of expenses within the established norms);
to comply with the procedure for commodity and norms of compensation for travel expenses.

When analyzing Expenses for other services and works (Stands 225 "Works, Property Service", 226 "Other Works, Services", Article 290 "Other Expenses")the following costs are subject to verification:

to pay for research, experimental, experimental technological, geological and exploration, design and survey work, and services for typical design;
on assembly and commissioning;
on fire fighting activities;
on insurance services;
on information technology services, typographical services, medical and sanitary and epidemiological work and services;
to pay for the current repairs and restoration of non-financial assets;
other current.

Disorders of the preparation and execution of the budget estimate

Among violations of compilation, approval and execution of budgetary estimates, the following violations of the requirements of the legislation can be distinguished:

the absence of the date approval of the budget estimate is despite the fact that the presence of such a date is provided for by the form of the estimate;
non-compliance with the name of the recipient of the budget funds specified in the budget estimate, the name reflected in the charter of the state institution;
discrepancy between the CBC specified in the budget estimate, budget painting;
the inconsistency of the form of a budgetary estimate used by the institution, the form of the estimate recommended to be applied by the main regulator of budgetary funds (the values \u200b\u200bspecified in the columns "section", "subsection" presented to test the estimates do not correspond to the values \u200b\u200bcontained in the standard form of the budgetary estimate);
the lack of calculated tables justifying estimates that are an integral part of the estimate. According to paragraph 6 of the general requirements for the approval, the estimates are attached to justification (calculations) of planned estimates used in the formation of estimates that are an integral part of the estimates.

Finally, we will make the following conclusions:

1. Checking the correctness of the preparation, approval and execution of the budgetary estimate is one of the objects for verifying the financial and economic activities of the state institution.

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

3. When checking, the controllers pay attention:

4. Starting from 2016, the budget estimate is drawn up in the context of the classification codes of the budget classification costs of the Russian Federation with detail to the codes of subgroups and elements of types of expenses of classification of budget costs. Changes in the order of the Ministry of Finance of the Russian Federation No. 112n were made by the 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 of 01.07.2013 No. 65n.

Instructions for the application of a single accounting plan for state authorities (state bodies), local governments, government bodies of state extrabudgetary funds, state academies of sciences, state (municipal) institutions, ultrasound. Order of the Ministry of Finance of the Russian Federation of 01.12.2010 No. 157n.

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

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