How to make and check estimates. On the issue of checks of estimates during construction work. Why profitably cooperate with our company

Any customer is interested in an economically reasonable estimate with the minimum price and with a high-quality project, and the contractor is maximum beneficial from the construction process. Against this background there are many disputes and conflicts. An independent check of the estimate is designed to resolve misunderstanding at any level.

What is an examination and what it needs

Examination of the estimated cost is capable of identifying the overestimation or understatement of the estimates and minimize fines when verifying controlling authorities. This is the most popular type of analysis among all construction expertise. It is fulfilled before the conclusion of the construction contract or during technical supervision.

Objectives examination of our company:

• Research estimate for economic errors:
• detection of non-compliance of the application of rates, coefficients, pr;
• monitoring and analysis of prices for materials and equipment;
• checking actual costs when calculating overhead costs, travel costs according to accounting data of a particular enterprise, other real costs in acts. work;
• other checks according to current pricing requirements.
• Detection of technical errors:
• reconciliation with drawings of building volumes in estimates;
• checking construction works in drawings according to architectural solutions and technology, technical specifications;
• verification of work in accordance with the executive documentation;
• control of the correctness of the use of materials according to the project conditions;
• reconciliation of engineering surveys in the project with shifts of soil groups, density, working conditions, etc.
• the reconciliation of actually purchased materials with consumption in acts of work performed.
• Verification of the appearance:
• separation of documentation in order to optimize taxation for repairs and reconstruction;
• checking the design of estimated documentation (availability of coordination, seals, etc.), completeness.

An independent estimate expertise can be carried out as in the form of a separate study and in a complex with other technical expertise. It is also possible to order it before the mandatory state expertise of objects that are legally right to carry out only the state. expertise. It is convenient if you need to reduce the timing and returns to refinement.

Reference: "Objects subject to mandatory state. Examination: Unique buildings over 100 m heights, 100 m of spans, especially dangerous and technically - complex objects, military facilities, objects for disposal of hazardous waste, historical values \u200b\u200band monuments, objects in the inner sea waters Continental shelf of the Russian Federation, objects in the territory of the 2nd and more subjects of the Russian Federation whose source of funding is federal "

Our company has accreditation for the non-state examination of the project value. The expertise of the estimate of our company does not differ from the state procedure by the methods of inspections and the quality of the final product. The results of the inspection are legal. The conclusion of the examination can be used in the Arbitration Courts of Russia, the investigative bodies, etc.

Compared to state expertise, our customers we offer the complete absence of bureaucracy and pleasant conditions for cooperation with us. It:

• cost of work at the level of public services;
• suggested deadlines for work;
• announcement of preliminary results;
• the possibility of verification of the part of the documentation;
• unbiased to customer or contractor.

Important! State examination is performed before the construction of construction in the development of the project. While independent verification at any stage of the cost of the cost and performance of work!

We are ready to analyze the documentation at the design stage, the conclusion of the contract, work or conservation of construction.

What documents does our enterprise check

Checking the estimated cost consists of an analysis of the estimate, the correct understanding of the drawings, executive documentation, accounting documents.

List of expertise estimated documentation that our organization checks:

• expertise in the consolidated estimated calculation for compliance with the data on the project, technical assignment, the terms of the contract;
• offers for public and private tenders;
• commercial proposals for the calculation of contractual prices, acts of performing work in commercial rates;
• acts of work performed by CS-2 (including the real cost of materials, travel expenses, actual use of materials);
• calculations of resource consumption on M29 (if necessary, departure to the construction site);
• defective statements at stopping or when the construction is defrosting;
• individual calculations (the cost of design and survey work, technical supervision, author's oversight, insurance fund);
• analysis for the separation of estimates by types of construction: overhaul, reconstruction;
• individual calculation for the manufacture of own products, developed individual rates, cost of engineering machinery clock.

Also, our company may be a member of the Commission for Acceptance of Work, if the expertise of the estimates of 44FZ is required to determine the degree of security of the project.

How to deceive customers

According to the results of our internal studies, more than 70% of the estimated documentation is overestimated. It may be intentional "inflating" prices for construction or errors due to inbotations, low qualifications. There is also often a situation when the performer, wanting to win competitive bidding, undertakes the volume of work or altogether excludes part of the work. On the fact of signing acts, this increases the cost, and the customer is losses.

Most common mistakes:

• An increase in the cost of equipment, material resources in the resource method of calculation;
• Overestimation of the cost of the machine - hours in the work of the mechanisms, construction equipment, overrun;
• Increased labor intensity in direct costs, which entails the overpayment of travel expenses and wages of workers - watches;
• Incompetent use of profit coefficients and calculation of overhead;
• Use of mixed prices of materials in basic - index and basic-componensional methods. Baseline prices, which are then indexed, may be in 1984 and 2018.
• Duplication of individual lines of work, which is already in the composition of the main pricing.
• Owning commercial rates.
• The incorrect use of the coefficients of the rise, tariff nets on wage workers.
• Incorrect selection of estimates - analogs.

These are not all tricks, which are most often conscious of the unfair executors of construction work. An inexperienced specialist or a newcomer is difficult to determine the source of the error. Therefore, it is better to trust the work of experts.

The accuracy of determining the estimated cost is also needed to contract organizations that contract with budget organizations. It will save from the extra nerves and the time to refine the time of time.

Procedure for conducting expertise

According to the current legislation of the Russian Federation, the timing of the examination of 3 months. But our team of professionals performs the volume of work in a specified manner, based on the features of the project. Most often, the deadlines are minimized in two, and even three times.

Before the start of determining the accuracy of the estimated cost, we discuss with the customer the purpose of conducting research, methods of inspections, work volumes and timelines.

List of documentation for examination:

• Project documentation.
• Design assignment.
• The statement of construction volumes of work.
• Defective statement or technical inspection certificate (for facilities cap. Repair).
• Object passport.
• Contact information about the project organization.
• Application for each verifiable estimate.
• The official letter addressed to our leader.

Our actions:

• Analysis of estimated documentation after signing the contract.
• Recalculation of the cost of construction in case of error detection.
• If you need to protect the errors in front of the contractors.
• The issuance of an official conclusion on the progress of the inspection, which indicates the amount of overestimation or undergoing value and detailed recommendations for adjustment.

Service cost

The initial price for checking one line of the estimates is from 80 rubles. The cost of the service depends on:

• the complexity of the object, its uniqueness;
• quantities and quality of source documents;
• individual customer requirements;
• urgency of work.

Depending on which the formations are provided with the project documentation, it is possible to judge the labor costs of the verifying expert. The source documentation may be:

• Full. This is a ready-made project with a detailed detailing of technological nodes, ready-made technical solutions, an electronic file of estimates in the software package; Ready executive documentation, a defective statement; Contract price with a complete set of drawings.
• Partial. Photos of work performed, not a complete list of work, no primary accounting documents for verifying actual expenses, checking according to the drawings of the P. Stage

There are cases when actually performed works are checked, and the executive documentation is completely absent or the project is developed poorly. Then our specialist can go to the object and produce clarifying measurements.

The list of services for verifying design - estimated documentation:

• Checking the positions of local estimates of unique objects of production destination, architectural monuments, with full information - from 80 rubles / posing;
• Checking the positions of local estimation of unique objects of industrial purposes, architectural monuments, with a partial amount of information - from 100 rubles / posing;
• Checking the positions of local estimates of capital construction objects, repair, reconstruction with full information - from 80 rubles / posing;
• Checking the positions of local estimates of capital construction objects, repair, reconstruction during partial information - from 100 rubles / posing;
• Checking the positions of acts of work performed any type of construction in the absence of an executive scheme, project, drawings - from 100 rubles / posing;
• Checking the volume of work in project documentation - negotiated;
• Checking actual overheads according to accounting data for the reporting period;
• Checking the calculations in the SSR;
• Checking estimates for design and survey work - from 4000 rubles / estimates;
• Check commercial rates - from 80 rubles / posing;
• Departure to the construction object in Moscow - from 3500 rubles;
• Departure to the object in MO - from 4000 rubles.

Why profitably cooperate with our company

The determination of the estimated cost is painstaking and highly qualified work that needs to trust professionals. We have extensive experience in all sectors of construction, and our experts are held annual re-certification and constantly monitor pricing. Each employee has its narrow-controlled activities (plumbing, offshore, electrician, etc.), which has a positive effect on the quality and timing of work.

Our estimates can be applied as evidence in arbitration courts, with controversial situations with budget organizations. We guarantee our customers:

• Equity of ultimate cost is at least 10% of the initial price in 99 cases out of 100. This is much cheaper than your checking costs.
• Warranty on verified estimate documentation. After the end of the work, if necessary, we are ready to prove our right point, to conduct official correspondence and reinforce it with references to laws on pricing and normalization, recommendations of the Ministry of Internal Affairs of the Russian Federation;
• Professionalism and many years of experience of engineers. Each specialist thoroughly knows the construction technology, pricing, climbing collections (Fer, Ter, Osn, PR) and can work in any programs for estimates.
• Free consultations on any issue during verification.
• Clear compliance with arrangements, work time.
• Competent registration of concluding.

Order checks for estimates at any stage of the work will save you from extra penalties and will retain funds for further business development, other goals. This is a procedure that is equally necessary for a construction company or a private person in construction, repair. The cost of services of our company is economically justified, and you will only win from cooperation with us.

Contact. We save your money as your own!

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• Compiled estimates are subject to mandatory verification. Checking the estimated documentation reveals technical errors.

Regulatory bases are incorrectly selected, errors are made in the calculations - as a result, the price of the estimate does not correspond to reality.

Often runs up the estimated cost. Especially if the estimate was compiled by the only performer of work. Increase the price is easily due to improving remuneration, transportation costs, garbage cleaning costs. An unrealistic cost of building materials is almost everywhere. The price analysis is carried out poorly on ready-made parts and blocks (doors, blocks, sensors, etc.). Often, contractors indicate in estimates the cost of equipment at the pricing of sales from their warehouses.

The estimated cost increases by increasing the required amount of consumables - screws, nails, cable length, etc.

Now many organizations perform repair work only on the results of trading. Wins the one who offered a lower price. Reduced price contractors occurs due to the lack of certain types of work in the estimate. When replacing the roof "forget" to calculate the insulation of the attic room and waterproofing, and when finishing, parquet floors are assumed to be coated with only one layer of varnish. The price of estimates is lower than that of competitors. "Forgotten" types of work will still identify and the customer will have to be carried out a separate estimate, which means to additionally pay.

Sometimes the rehates do not own the technological process of construction work. Then, in the estimate of the water supply replacement, there may be no transition clutches, connecting bolts.

The verifier should be good to represent the production process, mentally, looking at the estimate to go through all stages of work, perform them to the end. Conducting a check, it is necessary to identify the understatement and overestimation of the cost of work both due to inattentiveness and deliberately.

Expertise Smith

When performing work, contractors are focused on estimated calculations, especially on that of them, where materials are calculated and the work is calculated.

Design and estimate documentation before approval should be examined in order not to make changes to it by conducting new calculations.

After making a decision on the overhaul of the part of the building, the power grid, the water supply is drawn up a project and estimates to it. Financing of works is possible only after the examination of the estimates of experts who know the stages and technology of construction work.

Experts will check the estimate cost. Each material specified in the estimate must contain the name, the price and the estimated flow rate. The reference book of the rates to which the estimator applied is specified. Reference books should be relevant on the day of the estimate. Be sure to match the rates to regional regulatory frames. The cost of devices and equipment not included in the reference books is confirmed by price list.

The expert will check the compliance of the work on the work specified in the estimate, modern requirements, check the need for their implementation. Contractors go on tricks, prescribing duplicate work under different names. The cost of work is immediately rising. Check by specialists will quickly reveal a violation.

Examination of the estimate implies checking the need to use the stated materials. To overstate the cost of work, materials may be included that are not needed at all when performing work. There may be another situation - the list of materials is far from complete. The estimated cost at the same time will be underestimated, but when performing work, the customer will still have to spend funds for the acquisition of missing materials. Examination will avoid excess spending.

Construction work is governed by a huge number of regulatory documents. Only experts can check the compliance of materials and works embedded in the estimate of these standards.

Mounting, plumbing and many other works, except for construction rules, are governed by fire safety documents, sanitary standards and rules, gostami. All these compliances will be checked during the examination.

The customer after the examination will receive a conclusion in which all the disadvantages and the advantages of the estimated estimate will be reflected. Recommendations, these experts will help make corrections and perform work on optimal rates.

Examination of estimated documentation

Examination of estimated documentation will allow the customer to avoid extra expenses, will insure the lack of materials when performing work.

After checking the estimates, experts will not arise the situation when it turns out that individual stages are not reflected in the estimate, and without them it is impossible to qualitatively perform contractual work.

The customer provides an expert agreement with a contractor, technical task and estimates.

The specialist will explore the documents and will make an analysis of the estimated costs of labor. The timing of the work, prescribed in the contract, affect the size of travel, especially when performing work by the Watch method.

The subject of the contract and work on the estimate must comply with each other. In the estimate of the work under the contract, they are described in the stages, taking into account the materials for each stage, the necessary construction equipment is reflected.

The analysis of the contract allows you to see if the removal of construction debris is reasonable.

Works reflected in the estimate must comply with the technical task drawn up by the Customer before the conclusion of the contract with the contractor. The calculated materials should be enough for work from a technical task with minimal residues.

An expert, analyzing the subject of the contract, makes its estimated calculation, given the construction rates and rules for the performance of work. Based on the customer's requirements, it chooses more modern materials and technologies, economical, or by the criterion "Compliance and quality".

After the examination, the Customer receives an answer to the question: "Will it allow to check the estimate to fulfill work under the contract in full?" An analysis of the estimated cost will help see the price deviations in a large or smaller side of the optimal one.

The expertise of estimated documentation will allow the customer and the designer to avoid mistakes in the process of performing work.

The work of builders on a good proven estimate will give the customer of confidence in solving controversial issues with the contractor, when checking by regulatory authorities.

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.

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 in 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.

Checking the estimate documentation

Checking the estimate documentation

1.3. Description of the object of examination
The object of examination is the estimated documentation.

1.4. The task of expertise

Checking for compliance with the physical volumes of project documentation and the correctness of the use of rates and boosting coefficients, determining other costs in the district in the Moscow region with argued comments;
One set of estimates consists of local estimates on the sections of the project documentation, a certain decree of the Government of the Russian Federation No. 87 of February 16, 2008 and a consolidated estimated calculation for the next enlarged composition of works on new construction and reconstruction:
- construction of the production building area of \u200b\u200bapproximately 3,000 m2;
- construction of a warehouse of raw materials area of \u200b\u200bapproximately 2,000 m2;
- a crossing with the purpose of removal from the construction zone of storm and domestic sewage and water supply;
- construction of boiler house;
- construction of a transformer substation;
- device of automotive travel, sidewalks and sites;
- the base of the foundation for the equipment of the peething, the device canopy over the equipment for peething;
- device of foundations for wood dryers;
- device of the overpass of pipelines;
- replacement of reinforced concrete fencing of the territory on the metal translucent height of 2.3 m and the device of the fence on the retaining wall with a height of 1.2 m;
- device canopies for wood and silt;
- a device of foundations for technological equipment inside the housings and on the site;
- Office building device;
- dismantling of 3 floors out of 5 engineering hull, the device of a new roofing in the level of the 2nd floor in the conditions of active inside the case on the 1st and 2nd floors of the transformer substation and the panel control of the aspiration system, the reconstruction of the case;
- the device of engineering systems (power supply, electrical displacement, heating and ventilation, water supply and drainage, fire extinguishing and fire alarm, etc.) to ensure the work of the technological equipment and the normal functioning of buildings;
- the reconstruction of the ABC to provide additional personnel;

1.6. Assumptions and restrictions

• The results of the survey that served as the basis for this conclusion are given as of "January 9, 2018. The results are valid for the date of the study. The expert does not assume responsibility for social, economic, physical or regulatory changes that may occur after this date and reflect on the study object and thus influence the results.
• In the process of preparing the report, the expert proceeded from the reliability of the documentation on the object of the study provided by the parties.
• The expert suggests the absence of any hidden factors affecting the results of the study, and is not responsible for the presence of such hidden factors, nor for the need to identify those.
• The expert guarantees to maintain the confidentiality of information obtained in the research process, except in cases provided for in the current legislation of the Russian Federation.
• The analysis made, expressed opinions and the resulting conclusions are limited only to the limits specified in this statement and limiting conditions and are personal unbiased professional analysis, opinions and conclusions of the expert.

2. Research part

2.1. Research methodology
1. Studying materials provided by the Customer.
2. Analysis and systematization of the data obtained at previous stages, the fulfillment of the necessary calculations, processing results.

2.2. Description of research work
According to MDS 81-35-2004

I. General provisions
This technique is intended to determine the cost of construction of new, reconstructions, expansion and technical re-equipment of existing enterprises, buildings and structures, performing repair and commissioning (further construction) carried out in the territory of the Russian Federation, as well as the formation of prices for construction products.

The distribution of objects, works and costs within the chapters is performed according to the consolidated estimated calculation of the cost of construction. If there are several types of completed industries or complexes, each of which has several objects, a grouping can be carried out inside the chapter, the name of which corresponds to the name of production (complexes).
For individual industries and construction types, the name and nomenclature of the heads of consolidated estimated calculation may be changed.
The presented estimated documentation was calculated on the chart of 2014 as of November 2017

Comments to all shoots:
1) Local estimates to replace on the local estimated calculation, see MDS 81-35-2004 p.3.16
2) The rapidity coefficients K \u003d 1,15 are not substantiated pos.
3) The costs of temporary buildings and structures are taken into account twice as construction work and in% ratio from the SMR. These costs are accepted in coordination with the customer investor. The cost of equipment is not screwed down (see LSR No. 8 TP and others) only at the SMR MDS 81-35-2004
4) The costs of winter higher prices are taken yearly, but depending on the location of the object and the time of work, also in coordination with the investor's customer. For example, winter appreciation, in the region, Moscow, the estimated cost, calculated on TSN -2001, Moscow is taken into account in each rates and the customer is not entitled to correct it. The cost of the equipment is not screwed down (see LSR No. 8 TP, etc.), only on the SMP MDS 81-35-2004
5) Emergency costs are the expenses of the Investor Customer. Suggested the contractor depending on the method of mutual settlement in their occurrence under the contract.
6) The cost of material resources and equipment of some positions is taken into account on price list. It is necessary to provide coordination with the customer-investor monitoring of cost indicators with an indication of at least three suppliers and the choice of the relevant price. If we take according to the method of state pricing, the format of the application of rates for work and materials should be the same. In the estimates, the positions exceeding the market remain, and within the framework of the market are replaced by expensive. It is not correct.
7) VAT utilization cost is not subject to.
8) For all estimates, if equipped equipment to allocate the cost in the results. The cost of the equipment for the investor is important to know for its operation and for accounting for working capital
9) In all the estimates, exclude the NIS and the memory, as well as unforeseen costs. They are taken into account in the SSR consolidated calculation.

LSR № 1 Device of the foundations of workshops 3000m2 and 2000m2
1) The volume of exported garbage does not correspond to the calculated data of dismantling. No calculation of the results obtained
2) The cost of sand is not replaced by more expensive in price is not allowed without negotiation with the customer.
3) In the estimate, the volume of soil backfill is not taken into account.
LSR № 2. Device of external networks of water supply systems B1 and external sewage networks K1
1) Sand volume must be coordinated with designers. It is possible to partially replace the sand with local soil.
2) POLICORR pipe consumption volume of the company must be clarified by the material of the material consumption on the laying of 1 m of the designer with the manufacturer of products.
3) P.50. No understanding in which case is dragged with steel pipes with a diameter of 600 mm?
4) P.70 materials taken into account twice
LSR number 3. The device of the carrier metal frame building and the front of the facade
1) p.1. There is no justification for the use of the coefficient K \u003d 1.18? Standinality is also not justified by
2) p.1. The presence of construction bolts in the supply of metal structures. This is the cost of the finished product, and not raw materials see P.6.
3) p.6. The cost must be determined on the basis of the CMD.
4) clarify the number of high-strength bolts, coordinate with the designer.
5) Construction, product comes to a construction worker and painted. However, rates are applied with work on the OGRUN.
6) P.8. Justify the cutting volume of the profiled sheet and coordinate with the designer
7) P.9.1 clarify which profiled sheet. Cost to coordinate with the customer. To clarify the designer of the use of 1.5 mm, and not 0.75? Justify technical solutions? Is it possible to deposit?
8) p.13. Replace for 15-04-030-03. Metal frame painting pipe diameter is more than 50 mm.

LSR № 4. Flooring device in workshops in / o 1-16 / A-in
P. 11-01-052-01 Replace to direct rates 11-01-055-01
P.7.2 Material resources are not correctly used.

LSR number 5 device of facades, filling openings in the outer walls and roofs
P.2 clarify, what is included in the metal frame 293 tons? Rates for metal frame. Perhaps twice accounts for metllockas?
P. Specify the volume? Perhaps did not deduct the volume of doorways and the gate.
P.75 Third putty on high-quality stucco coloring? How can it be in stock if we make a simple plaster? And improved color of paragraph 76 in stock?
P.82-84 The mass of metal structures does not correspond to the mass of materials.
LSR number 6 Device of internal engineering systems of AVPT; AppT.
Clause 1-5 replace the collection 16. See those part. To the collection. This pipeline is not technological, if the pressure in the pipes up to 1.6 MPa, leave only the volume that the raw materials are peered to cool the system to ensure the technological process.
The cost of the pipeline is replaced by the cost of ready-made nodes on the collection. Work on the production of nodes of construction conditions exclude.
LSR number 7 improvement
Clause 1-16 clarify the volume of work and types of work, the need for disposal and its number.
P.35. Replace to 04-01-001-02, then p.36 will correspond. Those. Correct drilling to replace the rotor.
P.51-55 Section Temporary Fencing Exclude. These costs are duplicated and in coordination with the customer
LSR№ 9. Device of the foundations of the diesel generator, granulation lines
In the estimate, not only foundations, and the frame and roofing are taken into account.
P.30 Replace for 15-04-030-03. Metal frame painting pipe diameter is more than 50 mm.

LSR number 10 Dismantling ramp
1) clarify the volume of work
2) The coefficient of 1.15 and 1.25 is not applicable to dismantling work, see MDS 81-35-2004 similar works, a collection 46 used during reconstruction.
3) P.7. For loading and transportation, correction coefficients are not applied. Not justified.
4) p.12. Replace for 15-04-030-03. Metal frame painting pipe diameter is more than 50 mm.
5) The methodology for counting the construction trash is not shown.

LSR number 11 inner gas supply
P.16. See p.1. Pipes more than 50 mm. Replace on 15-04-030-03
The correction coefficients are not applicable to the assembly collection, see the TC and MDS 81-35-2004.

LSR number 12 External gas supply
P.2 is just a sleeve. Work exclude
P.9. Ralance sounds up to 5 m3. We have 2 m3. Apply a racination up to 3 m3.
P.12.13 Pipes do not paint in the shell. Correct the volume of painting
LSR number 13. Heating
P.12 Pipe laying 366 m to 50 mm, and a hydraulic test of 405.6 m. Registers pass the thermal test.
P.16. 4 times to paint? Justify.
LSR number 14. Ventilation
Production of nodes in the structural conditions to exclude, replace on ready-made nodes, if there is a need for evil?
It is necessary to check in more detail if there are specification. In the project only schemes. The cost of equipment and materials according to price loans to agree on all estimates.

LSR No. 15. The system of internal water supply. Storm sewage.
P.7. In the estimate, the water heater steam capacitive horizontal STD N 3070 is 2.5 m3. Clarify compliance with TK and project
P.22-42 What is in the system of internal water supply in the section of the household sewage sewage trench and decks, the development of the soil, transportation?
LSR number 16. Electrical work
The cost of materials and equipment must be monitored by the estimated cost and coordinate with the customer.
Subject volumes to clarify with LSR No. 18

LSR № 17. Dismantling of 3,4,5 floors of the engineering building; Repair 1-2 floors
Clause 1-18 It is necessary to clarify the volumes of dismantling work, reasonably agree with the project organization.

P.18.25 The cost of recycling is not subject to VAT.

LSR № 18. Electrical work outdoor work
Grounding volumes may be taken into account in LSR No. 16

LSR №19. Device canopies 350m2; 240m2 and foundation of drying chambers
P.5 Recycling is not subject to VAT
Specify the volume of sand.
Clarify the replacement of professional flooring with 1.5 mm by 0.6 or analog
There are no high-strength bolts, only construction, which should be included in the supply of metal frame
P.23. Replace for 15-04-030-03. Metal frame painting pipe diameter is more than 50 mm.
P.24.4 Specify the volume of the reinforcement grid. Normally 20 tons, and 41 tons are taken into account?

LSR number 20. Boiler room
The cost of equipment to coordinate with the provision of monitoring.
The coefficients are not justified. On the mounting collection K \u003d 1.15 to the OZP and 1.25 to the EM do not apply
Picture and memory to the equipment are not coiled.

21. Device of internal engineering systems: low-rise
Refine the number of tightened cables into one corrugation? If 2 or three, then it is necessary to regard the first and subsequent.

LSR No. 22. Temporary Road
See temporary buildings and structures in%. Only in coordination with the customer.

LSR number 23 Poland. Boiler room TP Ventilation
Standing at the PNR is not justified. Exclude all coefficients. Apply to \u003d 0.8. Performing commissioning of the same assembly organization.
P.18. How did the author's supervision come to the cost of the contractor?
P. 28 exclude. To which section?
Clause 46, 47, 49 to substantiate the volume in the amount of 101 line and 260 availability of chains?
All equipment machine guns, according to the price list, go from the manufacturer's factory with a passport and tested.

CONCLUSIONS
The estimated documentation at the "P" stage project is indicative, it is not recommended to conclude contractual relations, since after the introduction and harmonization of the working documentation, the estimated cost is usually different in up to 50%, in exceptional cases, it is theoretically reduced, subject to adjustment project documentation.
This estimated documentation is subject to refinement according to comments. Malicious and obvious comments were not revealed. Cost rates for work were not corrected, indexes correspond to the items applied.
A detailed study of the project documentation of all sections is required. It is desirable additionally from the designers to order a statement of work. This section will help competently evaluate and prepare local estimates.