State task. Financial support of the state task

The state task to the state institution is a special document, which establishes requirements for the quality, composition or volume, procedure, conditions and results of the provision of services / work. This definition is present in Article 6 of the BC. The form of the document containing the state task for the state institution was approved by government decree No. 671 of 02 September. 2010. The key rules governing the rules of its operation are established by article 69.2 of the BC.

State task: contents

The document must indicate:

1. Parameters by which the volume or quality of the services provided, work performed is characterized.
2. The rules in accordance with which the execution of the state task is monitored, the conditions and procedure for its early termination.
3. Requirements for reporting documents.

In addition, the state task includes information on:

1. Categories of citizens and organizations acting as consumers of work / services.
2. Marginal tariffs (prices).

The rules in accordance with which a document is drawn up for federal government agencies, as well as financial support for government assignments , are approved by government decree No. 671.

Nuances

It should be noted that budgetary institutions cannot refuse to fulfill state tasks. This prohibition is directly established in the Federal Law No. 7, Article 9.2, Clause 6. Meanwhile, if amendments are made to legal acts in accordance with which a state assignment was created, then it can also be adjusted. In paragraph 5 of Decree No. 671 there is additional guidance on this issue. In particular, it says that a change in the amount of a subsidy for a state assignment during the period of its implementation is allowed with a corresponding adjustment to the content of the document.

Expenses

Funds are allocated from the municipal or state fund. At the same time, if a state task for state institutions is being formed , then 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 fulfillment of the state task is established on the basis of the totality of standard costs for

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

Difficulties

In the process of the direct implementation of the requirements approved by the structures acting as founders, questions arise regarding the conditions and procedure in accordance with which the state assignment can be changed. The main difficulties are that work in different social sectors is planned differently. In the case of the provision of most of the services, it is possible to clearly determine the scope of the task for the entire duration of its validity, but in some areas it is subject to significant and poorly predicted changes. First of all, this situation is characteristic of sports and culture. In areas characterized by unstable demand, it is advisable to provide a procedure for adjusting financing in accordance with the number of services or work performed.

Possible solutions

A situation in which it is necessary to adjust the state task of a budget institution may be resolved:

1. An increase in the volume of funds while maintaining the requirements for quality and quantity indicators.
2. Saving the amount of financing while lowering the standards.
3. At the same time, adjusting the value of revenues and quality and quantity indicators.

Important point

It should be noted that under Art. 9.2 Federal Law No. 7 (as amended by Federal Law No. 83), a reduction in the amount of the subsidy allocated for the fulfillment of a municipal or state task within the established period for implementation is carried out exclusively when adjusting the content of the requirements themselves. This means the following. Decrease in financing is allowed only in case of adjustment of indicators of quality or quantity of provision of municipal or state services.

The mechanisms

As a rule, they are prescribed in municipal / regional acts regulating the work related to the implementation of tasks. Summarizing the experience of explaining the adjustment mechanisms available to subjects and municipalities before the entry into force of Federal Law No. 83, we can distinguish the following provisions used in practice:

1. The body that exercises the powers and functions of the founder is vested with the right to change the task in accordance with the established rules, if this does not cause an increase in the volume of appropriations provided for in the budget of the region or the Moscow region for the corresponding period.
2. The structure is obliged to notify the head of the organization in writing about the adjustment of indicators within ten days from the effective date of the decision.
3. To consider issues related to the revision of funding, a working group is formed.
4. The body that exercises the powers and functions of the founder can make adjustments within the limits of the appropriations provided by the regional and municipal authorities for the current period for relevant purposes in agreement with the institutions subordinate to him.
   

Reasons for Change

As a rule, the following circumstances are indicated in the legal acts of the Moscow Region or the subject:

1. Adjustment of the appropriations brought to the authorized structure for financial support of the assignment.
2. Changing the list (register) of services / work provided / carried out by organizations.
3. Correction of requirements for categories of citizens and legal entities acting as consumers, indicators for which the volume / quality, the procedure for carrying out activities, marginal tariffs (prices) are characterized.
4. Approval of new legal acts in accordance with which new expenditure obligations arise.
5. Overfulfillment / non-fulfillment of the task.

Reporting

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

The control

At the federal level, it is provided with methodological recommendations that were approved by the Ministry of Finance of Russia and the Ministry of Economic Development in a joint letter. In particular, it was determined that compliance with the conditions and requirements is carried out by 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 measures in the form of field and desk audits. At the same time, the structures that exercise the powers and functions of the founders are recommended to approve the control procedure, in which, among other things, its tasks and goals would be determined, measures that would be acceptable to take at the end of the audit would be listed and described.

Rating

Requirements for the rules for the verification and use of the results are contained, as a rule, in the order of formation of the task and its financial support. They can also be approved at the industry level by bodies that exercise the powers and functions of founders. The assessment of the assignment can be calculated in 4 stages separately for each criterion:

1. K1 - determination of the effectiveness and completeness of the use of appropriations.
2. K2 - assessment according to the criterion of “volume of services / work” / “number of consumers”.
3. K3 - determining the quality of the assignment.
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 grade is more than 100%, then the task will be considered overfulfilled, if within the range of 95-100% it will be completely completed, in the range of 85-94% it will be incomplete. If the result is less than 85%, then the requirements are considered not fulfilled.

Government order

It is also being implemented through appropriations from state funds. At the same time, the state order is aimed at meeting the needs of the region, Moscow Region, and implementing long-term targeted programs. In other words, consumers are not citizens and enterprises, but government bodies. A state order is an order of authorized structures to carry out certain types of work, provide services and supply products. The selection of the contractor is carried out on a competitive basis. Based on the results of tenders and auctions, contracts and agreements are signed. Orders are placed publicly according to the rules established by law. At the same time, the real needs of the authorities and the population are taken into account.

Main functions

The state order is necessary for the implementation of the following tasks:

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

The public procurement system 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 needs, appropriations for purchases, management of formed assets.
2. The acquisition of goods, the receipt of work / services necessary to meet the needs of the state and municipalities.
3. Monitoring, audit, quality control and completeness of satisfaction of needs.
   

Conclusion

One of the key functions of 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 country's population and spend funds from budget funds of the appropriate level. There are two main ways to meet a country's needs. The first is implemented through budgetary institutions through the formation of a municipal / state task. The activities of organizations in this case are carried out exclusively at the expense of municipal and state funds.

The second way is to place government orders. In this case, private investment is 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 contractor selected on a competitive basis. The state task, in turn, is a document formulating requirements for institutions providing services / performing work for the population. Legislation provides for the possibility of adjusting regulations, changing the size of appropriations. In the case of state orders, such opportunities are usually absent. All conditions of performance 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 entity may be held liable in the manner prescribed by law.