The study described in this paper is dedicated to planning as the most important procedure in relation to state procurements. The author argues that planning is what determines the consequent character of procurements carried out by a spending unit of a federal, regional or municipal budget. It is at the stage of planning that the organs of local governments and state-funded organizations identify the priorities for their financial and operational activities. The paper accentuates the important questions of the planning process and substantiates its significance for the implementation of the law on the contract system. The author points out that an unlawful diversion of budgetary funds can be avoided if the right priorities are applied during the planning stage of state procurements. The complex of activities aimed at opposing corruption-related crimes and legal offences should necessarily include financial control on the stage of planning and budget calculation. In the author’s opinion, the structures responsible for the supervision of budgetary performance (especially the expenditures part) should view unused budget funds not as “a failure to comply with the budget”, but as a result of successful work aimed at the preservation of financial assets.
planning, state (municipal) contract, procurements, contract system
1. Vinogradova P. A. Pravovoy status uchastnikov kontraktnoy sistemy [Elektronnyy resurs]. Dostup iz sprav.˗pravovoy sistemy «Konsul'tantPlyus».
2. Belov V. E. Planirovanie v kontraktnoy sisteme // Zakony Rossii: opyt, analiz, praktika. 2013. № 11. S. 16-21.
3. O kontraktnoy sisteme v sfere zakupok tovarov, rabot, uslug dlya obespecheniya gosudarstvennyh i municipal'nyh nuzhd: feder. zakon ot 5 aprelya 2013 g. № 44˗FZ (red. ot 01.12.2014) // SZ RF. 2013. № 14. St. 1652.
4. Koryakin V. M. Cenoobrazovanie v goszakupkah dlya nuzhd oborony i ego korrupciogennost' // Voennoe pravo. 2014. № 3.
5. Reshenie Novosibirskogo UFAS Rossii ot 3 sentyabrya 2014 g. [Elektronnyy resurs] // Elektronnyy bank resheniy UFAS Novosibirskoy oblasti. URL: http://novosibirsk.fas.gov.ru (data obrascheniya: 09.09.2014).
6. Zibzeeva E. V. Ocenka effektivnosti i rezul'tativnosti byudzhetnyh rashodov, napravlennyh na razmeschenie gosudarstvennogo zakaza // Gosudarstvennye i municipal'nye zakupki 2012: sb. dokl. M., 2013.
7. Interv'yu nachal'nika upravleniya po nadzoru za ispolneniem zakonodatel'stva o protivodeystvii korrupcii General'noy prokuratury Rossiyskoy Federacii A. Anikina informacionnomu agentstvu «RIA Novosti» ot 22.10.2009 [Elektronnyy resurs] / General'naya prokuratura Rossii. URL: http://genproc.gov.ru/news/news-10494 (data obrascheniya: 05.06.2015).
