Customer Performance Report

) содержит сведения о реализации условий сделки, наличии или отсутствии нарушений. The report on the execution of the contract (the stage of the contract ) contains information on the implementation of the terms of the transaction, the presence or absence of violations. The obligation to execute this document is provided for in Federal Law No. 44, in Article 9. . Let's consider further how the fulfillment of the contract is executed .

General information

должен содержать сведения о: As the 9th article of Federal Law No. 44 establishes, the customer's report on the execution of the contract must contain information about:

1. The delivered products, the work done, the service provided.
2. Observance of intermediate and final periods for the implementation of the terms of the transaction.

In addition, the document indicates the conformity of the activities to the schedule. в ЕИС (единой информационной системе). Article 9 also fixes the obligation to post a performance report to the EIS (single information system). As the art. 10 of Federal Law No. 44, the document must be accompanied by expert opinions on the individual stages of the implementation of the terms of the transaction, the act on acceptance of the results of works performed, services provided, products supplied.

Normative base

ФЗ No. 44 does not contain a definition of the stage of implementation of the contract. In this connection, many entities have difficulties in fulfilling the obligation established by Article 9 of the normative act. Meanwhile, today there are quite a lot of legal documents, letters-explanations of the authorities, prepared and published. They contribute to the understanding and proper application of the contract system. The Ministry of Economic Development gives the most explanations.

Nuances

As explained by the Ministry of Economic Development, the document is formed on a monthly basis, if the acceptance and payment for the services rendered are carried out every month, and the stages of implementation of the terms of the transaction in the contract are not directly defined. This conclusion is based on the provisions of Part 10 of Article 94 of Federal Law No. 44. A similar explanation is provided in the letter of the Ministry of Economic Development dated December 31, 2014.

Features of the stages

It is worth saying that the above conclusions do not clarify the concept of the stage of implementation of the contract. The position of the Ministry, outlined in the letter of September 30, 2014, differs from these explanations. This document contains general conclusions on the issues adopted during the practical conference. It already contains references to civil norms. In particular, according to articles 711, 766, 708, 508, 753, 544 of the Civil Code, upon the agreement of the participants during the contract period, intermediate stages can be established for the parties to fulfill a certain part of the obligations stipulated in the contract. These stages can be fixed by drawing up a schedule (plan) for the supply of products, the production of work, the provision of services, or by describing them in separate sections of the agreement. If the parties have provided for the performance of obligations under the contract throughout the whole period of its operation in parts, and there are no intermediate periods in it, the terms of the transaction are realized in uniform time intervals. The Ministry of Economic Development also explains that the payment schedule (every week or day) refers to the order of transfer of funds. However, it is not equivalent to the stage of implementation of the contract. In addition, the letter has an important conclusion. и публиковаться в ЕИС. The fact of the daily or other payment of the contract does not indicate that a report on the performance of the contract should be compiled and published in the EIS.

How to comply with the requirements of Federal Law No. 44?

In practice, everything is quite simple. As the second article of the normative act indicates, the contractual system is based on the provisions of the Civil Code. The explanations of the Ministry of Economic Development dated September 30, 2014 contain references to the Code. This allows you to determine the stages of the implementation of the terms of the transaction, as well as the need to compile interim and final acts on the work performed, services provided or goods delivered. Preparation of the report on the stages of execution of the contract is carried out, therefore, in the event that the agreement clearly establishes the stages and terms in the schedules or plans. In other situations, final documents are prepared for obligations repaid in full.

The form

отражает итоги каждой стадии реализации условий сделки, соблюдение оговоренных периодов, разнообразные нарушения. The contract execution report reflects the results of each stage of the transaction terms implementation, observance of the stipulated periods, various violations. In addition, the document should contain descriptions of interactions with the supplier in case of change or termination of the contract. в ЕИС. It is mandatory to post a performance report to the EIS. The form of the document, the rules for its execution and publication, are approved by the governmental Resolution of November 28, 2013. It should be noted that the same form is valid both for the report on all obligations and for the stages of execution of the contract.

Content

включает в себя две таблицы с реквизитами самого акта, а также контактными сведениями составителя. The report on the execution of the contract includes two tables with the requisites of the act itself, as well as the contact information of the originator. There are 5 sections in the document. , как правило, ответственный специалист соответствующей службы. It is about the account of the performance of the contract , as a rule, the responsible specialist of the relevant service. The first section contains the main data on the contract. In particular, they include: the purchase identification number, contract numbers and entries in the register, a description of the subject matter of the transaction, the source of financing. In the second section there is a table with information about the supplier, the third or fifth contains information on the performance of obligations. First of all, data on the results of the implementation of the terms of the entire agreement or a separate stage are given. In this section, the specialist specifies the information on the beginning and completion of the obligations under the contract or its stage, cost, volume of services provided, products supplied, works performed, amount and date of advance payment (if the parties provided it). All this information is compared with the planned indicators. The fulfillment of obligations must be supported by documents. If there are deviations from the schedule (plan), in case of non-observance of the terms of the transaction or its individual stage, the relevant reason is indicated. The fourth section is intended to describe various violations. Here, the sanctions applied are also indicated. In the fifth section, information is entered if there has been a change or termination of the contract.

Performance report: deadlines

The period in which it is necessary to publish the document, establishes the governmental Decree of November 28, 2013. The document states that the report is posted within a week (7 working days). The calculation is carried out from the date:

1. Payment of obligations and signing of a document on the receipt of results on the implemented terms of the transaction as a whole or its individual stage.
2. Termination of the contract.

In the latter case, the countdown should begin on the day when the contract ceased to operate for any reason provided by law (by agreement of the parties, by a court decision or unilaterally).

Additionally

Article 9 of Federal Law No. 44 provides for cases when a report on the performance of a contract does not need to be drawn up. Exceptions are allowed when working with a single supplier for the following reasons:

1. Purchases are made for up to 100 or 400 thousand rubles, in accordance with clauses 4 and 5 of Article 93 of the federal law.
2. When purchasing services related to the maintenance and repair of non-residential premises, provision of gas, water, heat, power, household waste disposal, protection if they are already provided to the entities using these facilities in the same structure as the customer. The corresponding basis is established by clause 23 of part 1 of Article 93 of Federal Law No. 44.
3. When registration Rosstat, as well as its territorial units agreements with natural persons on the collection and subsequent processing of primary statistical information during federal observations. The corresponding provision provides for the 42nd paragraph of the first part of Article 93 of the Law.
4. When libraries, educational and scientific institutions purchase services related to the opening of access rights to foreign information bases. The corresponding rule is provided for by the 44th paragraph of the above rule.
5. When purchasing services, works, products for the implementation of tasks of operational and investigative activities.

In all other cases, the report is mandatory for the customer.