The report on the execution of the contract (stage of the contract ) contains information on the implementation of the terms of the transaction, the presence or absence of violations. The obligation to draw up this document is provided for in Federal Law No. 44, in Article 9. Let us further consider how the report on the execution of the contract is completed .
General information
As the 9th article of the Federal Law No. 44 establishes, the customer's report on the execution of the contract must contain information about:
- Delivered products, work performed, services provided.
- Compliance with the intermediate and final periods for the implementation of the terms of the transaction.
Additionally, the document indicates the compliance of the activities with the schedule. Article 9 also establishes the obligation to post a report on the execution of a contract in the UIS (unified information system). As art. 10 FZ No. 44, the document must be accompanied by expert opinions on the individual stages of the implementation of the transaction conditions, an act on acceptance of the results of work performed, services rendered, delivered products.
Normative base
Federal Law No. 44 does not contain a definition of the phasing of the implementation of a contract. In this regard, many entities have difficulties in fulfilling the duties established by article 9 of the normative act. Meanwhile, today there are a lot of legal documents, letters of explanation 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
According to the Ministry of Economic Development, the document is formed monthly if the acceptance and payment of the services provided is carried out every month, and the stages of the implementation of the terms of the transaction are not directly defined in the contract. This conclusion is based on the provisions of part 10 of article 94 of the Federal Law No. 44. A similar explanation is present in the letter of the Ministry of Economic Development dated December 31, 2014.
Stage Features
It is worth saying that the above conclusions do not explain the concept of the phasing of a contract. The position of the Ministry set forth in a letter dated September 30, 2014 differs from the clarifications indicated. This document contains general conclusions on issues adopted during the practical conference. It already contains references to civil standards. In particular, according to Articles 711, 766, 708, 508, 753, 544 of the Civil Code, by agreement of the parties 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 calendar schedule (plan) for the delivery of products, works, services, or by describing them in separate sections of the agreement. If the parties have provided for the fulfillment of obligations under the contract throughout the entire period of its validity in parts, and no interim periods are established in it, then the terms of the transaction are implemented in uniform time periods. 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 phased implementation of the contract. In addition, the letter contains an important conclusion. The fact of daily or other payment of the contract does not indicate that a report on the execution of the contract should be drawn up and published in the UIS.
How to comply with the requirements of Federal Law No. 44?
In practice, everything is quite simple. As the 2nd article of the regulatory act indicates, the contract system is based on the provisions of the Civil Code. In the explanations of the Ministry of Economic Development of September 30, 2014, there are references to the Code. This allows you to determine the stages of implementation of the terms of the transaction, as well as the need to draw up intermediate and final acts on the work performed, the services provided or the goods delivered. The preparation of the report on the stages of the execution of the contract is carried out, therefore, in the event that the stages and terms are clearly established in the contract in schedules or plans. In other situations, final documents are compiled for obligations fully repaid.
The form
The report on the execution of the contract reflects the results of each stage of the implementation of the terms of the transaction, compliance with the agreed periods, various violations. In addition, the document should contain descriptions of interactions with the supplier in case of changes or termination of the contract. Mandatory is the publication of a report on the execution of the contract in the UIS. The form of the document, the rules for its execution and publication were approved by the Government Decree of November 28, 2013. It should be noted that the same form is valid both for the report on all obligations and on the stages of the execution of the contract.
Content
The report on the execution of the contract includes two tables with the details of the act itself, as well as the contact information of the compiler. The document contains 5 sections. The report on the execution of the contract is usually prepared by a responsible specialist of the corresponding service. The first section indicates the basic data for the contract. In particular, they include: the identification number of the purchase, the contract number and registry entries, a description of the subject of the transaction, the source of financing. In the second section there is a table with information about the supplier, in the third and fifth contains information about the performance of obligations. First of all, data is provided on the results of the implementation of the terms of the entire contract or a separate stage. In this section, the specialist indicates information on the beginning and completion of obligations under the contract or its stage, cost, volume of services provided, products supplied, work performed, amount and date of payment of the advance payment (if the parties have provided for it). All this information is compared with the planned indicators. Fulfillment of obligations must be supported by documents. If there are deviations from the schedule (plan), in case of non-compliance with the terms of the transaction or its individual stage, the corresponding reason is indicated. A fourth section is provided to describe the various violations. It also indicates the sanctions applied. The fifth section contains information if there has been a change or termination of the contract.
Contract Performance Report: Deadlines
The period in which it is necessary to publish the document is established by the Government Decree of November 28, 2013. The document states that the report is posted within a week (7 business days). Calculation is carried out from the date of:
- Payment of obligations and signing of a document on acceptance of results on the implemented conditions of the transaction as a whole or its individual stage.
- Termination of the contract.
In the latter case, the countdown should begin on the day on which the contract ceased to be valid for any reason provided by law (by agreement of the parties, by a court decision or unilaterally).
Additionally
Article 9 of the Federal Law No. 44 provides for cases when a report on the execution of a contract is not necessary. Exceptions are allowed when working with a single supplier for the following reasons:
- Purchases are made in the amount of up to 100 or 400 thousand rubles, in accordance with paragraphs 4 and 5 of the 93rd article of federal law.
- When acquiring services related to the maintenance and repair of non-residential premises, providing gas, water, heat, energy supply, removal of household waste, protection, if they are already provided to entities using the indicated facilities in the same building as the customer. The corresponding basis is established by paragraph 23 of part 1 of article 93 of the Federal Law No. 44.
- When Rosstat, as well as its territorial divisions draw up agreements with individuals on the collection and subsequent processing of primary statistical information during federal observations. The relevant provision provides for the 42nd paragraph of the first part of the 93rd article of the Law.
- When purchasing libraries, educational, scientific institutions services related to the opening of access rights to foreign information databases. The corresponding rule is provided for by the 44th paragraph of the above norm.
- When purchasing services, works, products for the implementation of the tasks of operational investigative activities.
In all other cases, the report is mandatory for the customer.