The state task. Financial security of the state assignment

представляет собой специальный документ, в котором устанавливаются требования к качеству, составу либо объему, порядку, условиям и результатам предоставления услуг/производства работ. The state task for a state institution is a special document that sets out the requirements for quality, composition or scope, order, conditions and results of the provision of services / work. This definition is present in Article 6 of the BC. , утверждена правительственным постановлением № 671 от 02 сент. The form of the document containing the state task to the state institution was approved by the governmental decree No. 671 of 02 September. 2010 The key rules regulating the rules of its operation are established by Article 69.2 of the BC.

State task: content

The document should include:

1. Parameters, according to which the volume or quality of the services provided, the works performed is characterized.
2. , условия и порядок досрочного его прекращения. The rules, in accordance with which the performance of the state task is controlled, the conditions and procedure for its early termination.
3. Requirements for reporting documents.

включаются сведения о: In addition, the state task includes information about:

1. The categories of citizens and organizations acting as consumers of works / services.
2. Limit tariffs (prices).

, утверждены правительственным постановлением № 671. The rules, in accordance with which a document is prepared for federal state structures, as well as financial support for the state task , are approved by the governmental decree No. 671.

Nuances

It should be noted that budgetary institutions can not refuse to fulfill state assignments. , вносятся изменения, то и оно может подвергаться корректировке. This prohibition is directly established in Federal Law No. 7, Article 9.2, paragraph 6. Meanwhile, if changes are made to legal acts according to which a state task was created, then it can be adjusted. In paragraph 5 of Resolution No. 671, there is an additional indication on this issue. на протяжении срока его реализации допускается при соответствующей корректировке содержания документа. In particular, it says that the change in the size of the subsidy to the state task during the period of its implementation is allowed with a corresponding adjustment of the content of the document.

Expenses

Funds are allocated from a municipal or state fund. , то утверждаются соответствующие сметы. At the same time, if a state task for state institutions is being formed , the corresponding estimates are approved. The amount of funds is determined by summing a number of indicators. In particular, the amount of the subsidy for the performance of the state task is established from the calculation of the aggregate of standard costs for:

1. Provision of services.
2. The content of immovable property or movable property of particular value. They can be assigned to the organization by the founder or purchased at the expense of the owner.

Difficulties

. In the process of direct implementation of the requirements approved by the structures acting as founders, there are questions about the conditions and order, according to which the state task can change. The main difficulties are that work in different social sectors is planned in different ways. If most of the services are provided, it is possible to clearly define the scope of the assignment for the entire duration of its operation, but in some areas it is defeated by significant and poorly predicted changes. First of all, this situation is peculiar to sports and culture. In areas characterized by unstable demand, it is advisable to provide a procedure for adjusting the financing in accordance with the number of services provided or work performed.

Possible Solutions

The situation in which it is necessary to adjust the state task of a budgetary institution can be resolved:

1. Increase the volume of funds while maintaining the requirements for quality and quantity indicators.
2. Preservation of the amount of funding with a reduction in standards.
3. Simultaneous adjustment of the amount of revenues and quality and quantity indicators.

An Important Moment

It should be noted that under Art. 9.2 of Federal Law No. 7 (as amended by Federal Law No. 83), the reduction in the amount of the subsidy allocated for the performance of a municipal or state assignment within a set period of time for implementation is carried out exclusively with adjusting the content of the requirements themselves. This means the following. Reduction of funding is allowed only in case of adjusting the indicators for the quality or quantity of provision of municipal or state services.

Mechanisms

As a rule, they are registered in municipal / regional acts regulating the work associated with the implementation of tasks. Summarizing the experience of the presentation of the adjustment mechanisms available to the subjects and the MO prior to the entry into force of Federal Law No. 83, the following provisions used in practice can be singled out:

1. The body that implements the powers and functions of the founder is entitled to change the assignment according to established rules, if this does not cause an increase in the amount provided for in the regional budget or MO budget for the relevant period.
2. On the adjustment of indicators the structure is obliged to notify the head of the organization in writing within ten days after the effective date of the decision taken.
3. A working group is being formed to consider issues related to the revision of funding.
4. The body that implements the powers and functions of the founder can make adjustments within the limits of the allocations provided by the regional and municipal authorities for the current period to the relevant objectives in agreement with the institutions subordinate to it.

Grounds for change

In the legal acts of the MO or the entity, as a rule, the following circumstances are indicated:

1. Adjustment of appropriations brought to the authorized structure for financial support for the execution of the assignment.
2. Change of the list (register) of services / works provided / carried out by organizations.
3. Adjustment of requirements to categories of citizens and legal entities acting as consumers, indicators on which the volume / quality is characterized, the procedure for carrying out activities, and the marginal tariffs (prices).
4. Adoption of new legal acts, in accordance with which there are new spending obligations.
5. Overfulfilment / failure of the task.

Reporting

In accordance with Art. 69.2 item 1 BC, municipal / state task should include documentation requirements. This norm existed before the entry into force of Federal Law No. 83. In this connection, most regions and MO included reporting requirements not only in the task itself, but also indicated the general rules and form of the report in the order of its creation and financial security. Currently, the prescriptions are present in the form approved by the governmental decree no. 671.

Control

At the federal level, it is provided with methodological recommendations approved by the Ministry of Finance of Russia and the Ministry of Economic Development in a joint letter. In particular, it is determined that control over compliance with conditions and requirements is carried out by the structures that exercise the powers and functions of the founder. The Ministry of Economic Development and the Ministry of Finance of Russia approved the conduct of supervisory activities in the form of exit and desk inspections. In this case, the structures that implement the powers and functions of the founders are recommended to approve the control procedure, which, inter alia, would define its tasks and objectives, list and describe measures that can be taken after the end of the audit.

Evaluation

The requirements for the rules for carrying out the verification and the use of the results obtained are, as a rule, in the order of forming the task and its financial security. They can also be approved at the sectoral level by bodies exercising the powers and functions of the founders. The evaluation of the assignment can be calculated in 4 stages separately for each criterion:

1. K1 - determination of the efficiency and completeness of the use of appropriations.
2. К2 - an estimation by criterion "volume of services / works" / "quantity of consumers".
3. К3 - determination of the quality of the task.
4. Calculation of the final indicator for each work / service.

The end result is interpreted on a percentage or point scale. If, for example, the final score is more than 100%, then the task will be considered overfulfilled, if within 95-100% - completed in full, in the 85-94% range - respectively, not completely. If the result is less than 85%, then the requirements are considered not fulfilled.

Government order

It is also realized through appropriations from state funds. At the same time, the state order is aimed at meeting the needs of the region, the Ministry of Defense, and the implementation of long-term targeted programs. In other words, consumers are not citizens and enterprises, but public administration bodies. The state order is an order of authorized structures for the production of certain types of work, the provision of services and the supply of products. The choice of the performer is carried out on a competitive basis. By results of the auctions and auctions agreements and agreements are signed. Orders are placed publicly according to the rules established by law. At the same time, real needs of the authorities and the public are taken into account.

Main functions

The state order is necessary for the following tasks:

1. Maintaining the domestic manufacturer. This function is due to the fact that most of the goods, works, services included in the public procurement system are produced by Russian enterprises.
2. Expansion of real effective demand for products. This, in turn, creates a favorable atmosphere for the development of domestic industry.
3. Thanks to a competitive basis, the field for improving healthy competition between producers expands. As a result, conditions are being created for the release of a better quality product, as well as more efficient use of funds.
4. Guarantee receipt of products, works, services required to satisfy state needs.

The system of state orders is a set of measures of an economic, regulatory, organizational nature. They are focused on providing the needs of the state and municipalities in services, products, works through the implementation of the following interrelated stages:

1. Planning and forecasting of needs, allocations for purchases, management of formed assets.
2. Acquisition of goods, receipt of works / services needed to meet the needs of the state and municipalities.
3. Monitoring, audit, quality control and completeness of needs.

Conclusion

As one of the key functions of the state power is the provision of socially significant services and products to citizens and organizations. Realizing this task, it should act in the interests of the population of the country and spend money from budget funds of the appropriate level. There are two main ways to meet the needs of the country. The first is implemented through budget institutions through the formation of a municipal / state task. The activities of organizations in this case are carried out exclusively on the funds of municipal and state funds.

The second way - the placement of government orders. In this case, private investments are additionally attracted. It should be noted various reasons for the implementation of these methods. The state order is carried out in accordance with the contract. It is signed between the authority and the performer selected on a competitive basis. The state task, in turn, is a document that formulates requirements for institutions providing services / producing jobs for the population. Legislation provides for the possibility of adjusting prescriptions, changing the amount of appropriations. In the case of state procurement, such opportunities are usually not available. All conditions of execution are negotiated directly at the conclusion of the contract. Usually they are not subject to change. In case of violation of the terms of the contract or the requirements set forth in the assignment, the subject may be liable in the manner prescribed by law.