At the federal level, procurement audits are carried out. Audit in the field of state and municipal procurement. Who carries out the audit in the field of procurement

The law there are more ways to assess the effectiveness of public procurement than The law about government purchases. In addition to control over procurement, Law also contains the rules for monitoring procurement and auditing in the field of public procurement. Monitoring will be carried out on an ongoing basis in order to assess the effectiveness of the provision of state and municipal needs, and an audit will be conducted to assess the results of procurement and the achievement of procurement objectives (for more details, see Procurement Rationale). The rules for exercising control in the field of procurement contained in The law are significantly different from the rules established by The law about government purchases.

a) Monitoring procurement

In accordance with The law procurement monitoring is a system of observations in the field of procurement of goods, works, services to meet state and municipal needs, which are carried out on an ongoing basis by collecting, summarizing, systematizing and evaluating information on procurement, including the implementation of procurement plans and schedule plans ( h. 1 tbsp. 97 Law).

The monitoring will assess the extent to which the procurement objectives have been achieved, as well as the validity of the procurement.

Procurement monitoring will be provided by the federal agency executive power on the regulation of the contract system in the field of procurement, the executive authority of the constituent entity of the Russian Federation for the regulation of the contract system in the field of procurement, the local administration ( h. 10 art. 97 Law).

Every year, the monitoring results will be drawn up in the form of a consolidated analytical report, which will be submitted to the Government of the Russian Federation by the federal executive body for regulating the contractual system in the field of procurement, as well as placed in a unified information system.

Procurement monitoring regulations will enter into force on January 1, 2016 ( h. 3 tbsp. 114 Law).

b) Audit in the field of procurement

Audit according to The law, will be carried out by the Accounts Chamber of the Russian Federation, control and accounting bodies of the constituent entities of the Russian Federation and municipalities (if any) in accordance with the powers granted to them. Audit bodies will review and evaluate the achievement of procurement objectives ( Art. 98 Law).

Audit bodies in the field of procurement will check, analyze and evaluate information on the legality, feasibility, validity, timeliness, efficiency and effectiveness of procurement costs under contracts planned for conclusion, concluded and executed ( h. 3 tbsp. 98 Law).

In addition, audit bodies in the field of procurement will summarize the results of their activities and establish the reasons for the identified deviations, violations and shortcomings, prepare proposals aimed at eliminating them and improving the contract system in the field of procurement, systematize information on the implementation of these proposals and post in a single information generalized information about such results ( h. 4 tbsp. 98 Law).

c) State control in the field of procurement

The law implementation rules will be significantly changed state control in the field of public procurement (in comparison with the rules established in Art. 17 Of the Public Procurement Law):

The powers to exercise control will be divided between three types of state and local government bodies;

It will be determined in detail how contradictions between the results of inspections of municipal, regional and federal bodies should be resolved.

Delimitation of powers of regulatory bodies

Now control over compliance with the legislation on placing orders is carried out by a specially authorized federal executive body (currently it is the FAS Russia), as well as by authorized authorities of the constituent entities of the Russian Federation and local self-government bodies ( Part 2 and 3 tbsp. 17 Of the Public Procurement Law). Spending control issues budget funds outside the scope Of the law about government purchases.

Law will significantly expand the system of regulatory bodies in the field of public procurement, including bodies providing cash services and internal financial control bodies. From now on, the following bodies will exercise control over procurement within their powers:

Federal executive body, executive bodies of the constituent entities of the Russian Federation, local self-government bodies of the municipal district (urban district), authorized to exercise control in the field of procurement;

The Treasury of Russia, financial bodies of the constituent entities of the Russian Federation and municipalities, governing bodies of state extra-budgetary funds;

The Accounts Chamber of Russia, as well as bodies of state, municipal financial control created by legislative (representative) bodies.

The powers of these bodies to conduct control are delimited in the very The law... The first group of bodies listed above will carry out all types of control, not designated as exceptions in h. 5, 8 and 10 tbsp. 99 Of the law. Note that the procedure for exercising such control is regulated in detail in Art. 99 Of the law and generally coincides with the procedure established in Art. 17 Of the Public Procurement Law.

Treasury of Russia and other bodies specified in h. 5 art. 99 Of the Law, they will check whether the information on the provided volumes of financial support corresponds to the information recorded in various documents at all stages of the procurement process, from the procurement plan (see Planning) and ending with the register of contracts. The procedure for exercising such control will have to be approved by the Government of the Russian Federation.

The Accounts Chamber of Russia and other bodies listed in h. 8 art. 99 Of the Law, they will exercise control in order to establish the legality of the preparation and execution of the budgets of the budgetary system of the Russian Federation in relation to the costs associated with the implementation of purchases, as well as to establish the reliability of accounting for the costs of such purchases. They will exercise control over:

1) compliance with the requirements for the justification of purchases in the formation of procurement plans and documents confirming the validity of purchases;

2) rationing in the field of procurement when planning procurement;

3) determination and justification of the initial (maximum) price of the contract, the price of the contract concluded with a single supplier (contractor, performer), when forming plans-schedules;

4) the application by the customer of measures of responsibility and the commission of other actions in case of violation by the supplier (contractor, performer) of the terms of the contract;

5) the conformity of the delivered goods, work performed (its result) or service rendered to the terms of the contract;

6) the timeliness, completeness and reliability of the reflection in the accounting documents of the delivered goods, the work performed (its result) or the service rendered;

7) the conformity of the use of the supplied goods, the work performed (its result) or the service rendered to the objectives of the procurement.

The procedure for exercising such control will be established by the Government of the Russian Federation in accordance with the requirements specified in h. 11 art. 99 Of the law.

Resolution of contradictions between the results of inspections of municipal, regional and federal bodies

V The law it is determined how issues are resolved in case of a conflict between decisions made by control bodies of various levels (federal, regional and local). The general rule is as follows: when conducting an unscheduled audit of the procurement, the decision of the body should be applied more than high level (h. 17 and 18 Art. 99 Law). In case of contradictions between decisions made in relation to the same procurement by bodies of different levels, the decision of the higher-level body, rendered on the basis of the results unscheduled inspection (h. 19 and 20 Art. 99 Law).

d) Appeal against actions that violate the rights and interests of procurement participants

The rules for appealing against the actions of a customer, an authorized body, an authorized institution, a specialized organization, the procurement commission, its members, officials have hardly changed. contract service, contract manager, operator of an electronic site, if such actions (inaction) violate the rights and legitimate interests of the procurement participant.

The period within which a corresponding complaint can be filed is increased from seven to ten days ( clause 3 of Art. 105 Law).

An audit in the field of procurement is carried out with the aim of analyzing and evaluating the results of planning and the signing of government contracts. During the audit, it is determined whether the goals set by the customer have been achieved. What is a procurement audit?

A procurement audit is carried out in order to assess the feasibility of all actions at the planning and implementation stages of public procurement, as well as to verify their effectiveness and feasibility. The assessment is made of the implementation of the conditions of the government contracts concluded as a result of the competition in terms of price, quantity, quality, volume and deadlines.

An indicative list of directions for auditing public procurements is made by checking:

the formation of a contract service and a commission for the implementation of public procurement;
availability of approved requirements for certain types goods, works, services;
the correctness of the formation of the procurement plan, schedule, their placement in the EIS;
availability of a justification for the purchase, starting price the state contract, the reliability of the sources of the information used;
the choice of the method of carrying out the procedure, the amount of the advance payment and its validity;
the presence of mandatory (essential) conditions, criteria for evaluating the application in the formalized government contracts;
establishing legal advantages (small businesses, organizations of disabled people, etc.);
establishing the security of applications;
the validity of admission / non-admission to participation;
the correctness of the protocols;
the validity of a government contract with a single supplier.

Who conducts an audit of purchases under 44-FZ

Auditing in the field of procurement is carried out by the Accounts Chamber of the Russian Federation, as well as regional and municipal control and accounting bodies that carry out control and audit functions (part 1 of article 98 of Law No. 44-FZ): control and accounting chambers of territories, regions, districts, cities Federal significance; The Accounts Chambers of the Municipalities.

Objects subject to audit by the Accounts Chamber of the Russian Federation are: State authorities, authorized bodies and institutions; State Corporation Rosatom; GKU and extrabudgetary funds acting on behalf of Russian Federation; Autonomous and budgetary institutions; State unitary enterprises; Other legal entities participating in investment capital construction at the expense of the federal budget. When conducting an audit, all stages of the state customer's activity should be taken into account: planning for public procurement, direct implementation procurement (evaluation and comparison of bids, identification of the winner), execution and implementation of the state contract (compliance with the signing deadline, the availability of the necessary approvals from the control authorities, etc.).

Legislation on contract system provides for several types of measures aimed at performing control and supervisory functions in the field of procurement. The most common, undoubtedly, is control in the field of procurement, since it is its results that entail the identification of violations, the imposition of fines, and sometimes legal proceedings.

Against the background of checks carried out control bodies within the limits of their authority, some customers do not even know about the existence of monitoring and audit in the field of procurement, and if they do, they do not fully understand the meaning of these measures.

Meanwhile, for the customer, the audit is no less significant procedure than the audit by the control authorities. Let's analyze the main provisions of audits in the field of procurement.

What is a procurement audit?

Auditing in the field of procurement is regulated by the provisions of Law no. Unlike inspections, the purpose of which is to detect violations of the legislation on the contractual system, the audit is primarily aimed at analyzing the results of procurement activities.

Among the main objectives of the audit are the following:

evaluation and analysis of the procurement carried out by the institution in general and competitive procedures in particular;
achievement of procurement objectives;
evaluation of the effectiveness of the procurement activities of the institution.

Who conducts procurement audits?

According to part 1 of article 97 of the law on the contract system, the bodies authorized to conduct an audit are:

the Accounts Chamber of the Russian Federation;
control and accounting bodies Federal level;
accounting chambers of municipalities.

Why do you need an audit?

As mentioned above, the main purpose of the audit is not so much to identify violations in the field of the contract system, but to analyze the effectiveness of the procurement activities of one or another contracting institution. The subject of the audit can be both the activities of the institution as a whole, and the implementation of a specific state or municipal program, the development of earmarked funds, additional appropriations, etc.

Despite the fact that control over compliance with contractual legislation is not the main purpose of the audit, in case of revealing facts containing signs of an administrative or criminal offense, the inspectors are obliged to transfer the materials to the bodies authorized to exercise control.

How is the audit carried out?

When conducting an audit, it is customary to conventionally distinguish three stages:

Preparatory - includes a preliminary collection and study of information, drawing up a program.
The main one - provides for the implementation of checks of all necessary materials and activities of the institution. Special attention is paid to the issues of efficiency and expediency of procurement activities and the formation of budget savings.
Final - includes summarizing the audit results and drawing up a report containing conclusions and recommendations.

This procedure provides for the accounting and assessment of the customer's work in a number of areas:

planning and conducting procurement (including the evaluation of bids in the course of procurement by competitive methods);
execution and conclusion of contracts (availability mandatory conditions, terms of signing, availability of approvals, etc.);
compliance with the terms of the concluded contracts in terms of the quantity and quality of the goods supplied, the work performed or the services rendered, as well as the terms and procedure of payment;
formation of the contract price;
efficiency of contract management.

Conclusion

The meaning of the audit is primarily in assessing the effectiveness and validity of certain indicators or aspects of the procurement activities of the contracting authority. Based on this provision, responsible persons of customers are recommended to conduct internal audit and monitoring on their own in order to prevent violations.

What is a procurement audit?

Audit of purchases, in accordance with Part 12 of Art. 14 of the Law "On the Accounts Chamber of the Russian Federation" dated 05.04.2013 No. 41-FZ, is carried out in order to assess the feasibility of all actions at the stages of planning and conducting public procurement, as well as to check their effectiveness and feasibility. The assessment is made of the implementation of the conditions of the government contracts concluded as a result of the competition in terms of price, quantity, quality, volume and deadlines. It also analyzes the pricing procedure and how effectively the government contract management system works.

When performing an audit in the field of procurement, an analysis is carried out and an assessment of the effectiveness of completed public procurements is carried out (part 2 of article 98 of the law "On the contract system ..." dated 05.04.2013 No. 44-FZ). It turns out whether the objectives of the auction, stipulated by various state and international programs and other normative legal acts (Article 13 of the Law) have been achieved. To achieve the above audit objectives, the auditors, upon receipt of expert and analytical information and other necessary data, conduct checks, analyze and evaluate the information received on the legality, expediency, validity, timeliness and effectiveness of the costs of government contracts that are only planned to be signed, have already been concluded or executed ( Part 3 of Art. 98 of Law No. 44-FZ).

During the audit, the authorized bodies identify violations, determine the causes of their occurrence, prepare recommendations for their elimination. Subsequently, the reviewers systematize the information received about the correction of the discovered deficiencies and the implementation of the directed proposals. Based on the results of the checks carried out, the summary information is placed in a unified information system.

Who conducts the procurement audit under Law No. 44-FZ

Audit in the field of procurement is carried out by the Accounts Chamber of the Russian Federation, as well as by regional and municipal control and accounting bodies that carry out control and audit functions (part 1 of article 98 of Law No. 44-FZ).

Don't know your rights?

The Accounts Chamber is the highest external body in Russia for exercising state control. It operates constantly, has full functional and financial independence and does not cease its activities due to the dissolution of the State Duma (Art. 2 of Law No. 41-FZ).

Bodies exercising control and accounting functions have organizational independence and conduct their activities independently (part 4 of article 3 of the law "On general principles... "dated 07.02.2011 No. 6-FZ). These are permanent financial control bodies formed by the relevant authorities (parts 1-3, article 3).

As part of the procurement audit, the Accounts Chamber and state (municipal) regulatory bodies evaluate and analyze the validity of public procurement, the legality of their implementation, and the effectiveness of the conclusion of contracts.

Thus, an audit in the field of procurement activities is carried out by a financial control body - the Accounts Chamber at the federal level, as well as by municipal control and accounting bodies at the level of regions and individual settlements... These bodies carry out inspections, analyze violations and give instructions for their elimination.

Measures to conduct an audit of transactions in the field of procurement are regulated by the Law of 05.04.2013 No. 44-FZ in Art. 98 and the Law of 05.04.2013 under No. 41-FZ. Auditors give expert judgment the efficiency of the procurement system and pricing, the level of professionalism of the participants in the transactions.

Audit in the field of procurement

Initiation of audit activities is one of the elements of state control over the effectiveness and correctness of the implementation of all stages of public procurement. Through the expert opinion of the auditor, weaknesses in the system, errors made by the participants in the procedures, and the reasons for the occurrence of deficiencies are determined.

REFERENCE! An audit can act both as an independent check and as one of the stages of a comprehensive check of customers' activities.

The check can be aimed at checking the validity of actions. government agencies, unitary institutions, budgetary enterprises and autonomous type of organizations. The audit consists of three stages:

Preparation.
Basic verification activities.
Summarizing.

Preparatory procedures are represented by actions for studying the subject and object of verification, analyzing their specifics. Formation of such information base is necessary to determine the research methodology and clarify potential risks. In the process of preparing for work, the auditors draw up a list of regulations governing legal relations in the field of procurement, a list of questions for analysis, and determine the sources of obtaining data.

After summarizing the preliminary tasks and goals, the check is divided into conditional stages. For each action, a deadline is set, and responsible auditors are appointed. At the preparatory stage, all information is taken by the auditors from public sources:

information from a unified information system in the field of procurement;
official websites of companies and regulatory bodies;
trading platforms on the Internet.

The result of the preparatory stage is the development of an audit program. The next step is to carry out basic analytical work. Their essence lies in checking the legality of the actions of the participants involved in the procurement processes, the validity of the costs incurred and their effectiveness. The forecasted performance of expenditure transactions is subject to verification. Analytical conclusions are based on the results of checking information on all realized purchases in the period under review.

Procurement measures for audit purposes should be systematized:

under contracts;
by quantitative and cost characteristics;
taking into account the number of submitted applications and the percentage of their rejection.

IMPORTANT! If purchases were made from sole suppliers, then they must be divided into two groups: with a total transaction price of up to 100 thousand rubles and over this limit.

The auditors, after summarizing the information provided to them, check the feasibility of costs in the framework of procurement activities: are determined state needs, for the elimination of which the purchase was implemented, the compliance of spending with the standardized restrictions and planned indicators is checked. When assessing the justification, auditors analyze the volumes of supplies, assess the quality of products.

An additional element of the analysis is to check the timeliness of settlements between counterparties. At this stage, the conditions of contracts, the procedure for their execution, the reality of the terms agreed by the parties are analyzed, ways to minimize budgetary costs are studied. When conducting monitoring activities, auditors should adjust the results obtained for the factor of seasonality, the duration of the production cycle and the need to ensure a continuous technological cycle for individual subjects of transactions.

Cost effectiveness is assessed by reviewing planning and contract documents.

Auditors check the reliability of the suppliers chosen by the enterprise, the validity of the prices they set.

At this stage, a comparative verification of the terms of cooperation with selected and potential contractors is carried out. When assessing the effectiveness of costs, the degree of satisfaction of the needs of the organization in the economic and social aspects is fixed.

At the final stage of the audit, analytical information is summarized and reflected in the report. The resulting document identifies the identified problems and risks, violations. The task of the auditor is not only to find shortcomings, but also ways to eliminate them. The reporting form should contain proposals for improving procurement activities.

Audit bodies

Inspection bodies should be guided by federal laws and internal regulations. The role of auditors can be:

The Accounts Chamber of the Russian Federation;
control and accounting structures of municipal and regional subordination.

Organizational autonomy is provided for by law for bodies endowed with controlling and accounting functions. A permanent structure in the area financial monitoring is an supreme body state control - the Accounts Chamber. Its representatives are given the right to use a wide range of analytical techniques, to request detailed information from persons involved in the audited procedures. This body has material independence, its activities are not influenced by the state of the political environment.

Tasks, methods

The tasks of the audit are reduced to obtaining the following information:

presence or absence of contradictions legislative regulations in the activities carried out in the field of procurement;
the degree of correctness of accounting;
the completeness and reliability of the reporting forms are assessed;
search for ways to optimize the tax base;
checking the correctness of the contractual relationship:
analysis of the reliability of the work carried out to assess property assets;
identification of the level of efficiency in the use of enterprise resources;
analysis of pricing policy.

The ultimate goal is to determine the reliability and accuracy of the data shown in the reporting, the feasibility of costs and the identification of reserves to improve performance.

BY THE WAY, in addition, auditors can provide advisory support to the management personnel of the audited institutions.

The audit methodology is based on the determination of a number of absolute and relative indicators. Among the quantitative criteria, the level of potential budget savings is displayed. When assessing the competitive environment, the following values are calculated:

the average volume of applications for each purchase;
the number of admitted bids per purchase;
the percentage of purchases from single suppliers and transactions on competitive terms.

The data obtained for the enterprise is compared with the average indicators for the country and the constituent entity of the Russian Federation. The level of professionalism is assessed by the number of specialists with special training in the field of procurement.

Checking objects

Audits can affect the activities of such structures:

state authorities;
public corporations;
state institutions;
autonomous and budgetary organizations;
extrabudgetary funds;
unitary enterprises;
legal entities that take part in capital construction on the basis of investments by attracting funds from the federal budget.

Presentation of results

The result of the audit performed is a report (act) issued by the supervisory authority. It contains systematized data on evidence base to the findings. In this document, auditors identify identified problems and shortcomings, provide practical advice to rectify the situation. The reporting form must contain the following information:

audit criteria;
assessment of the efficiency and correctness of the organization of procurement activities at the enterprise;
characteristics of deviations;
facts of restriction of access to information (if any);
the degree of significance of shortcomings in the work of a government agency;
reflection of potential risks that may be triggered by the identified problems.

If the auditors indicate the presence in the activities of the audited structure of the composition administrative offense, an unscheduled due diligence is initiated. An appeal to the prosecutor's office is possible provided that the verification will establish the facts of financial crimes or corrupt practices... The audit report must be brought to the attention of the management of the audited structures and published on the EIS website.