Legislative base of the Russian Federation. Separate cost accounting for government contracts on the example of the Federal State Unitary Enterprise Federal Research and Production Center "for "start" them
Active Edition from 28.10.2011
| Document name | ORDER of Rosstat dated October 28, 2011 N 442 "ON APPROVAL OF STATISTICAL TOOLS FOR ORGANIZING FEDERAL STATISTICAL SUPERVISION OVER THE ACTIVITIES OF DEFENSE INDUSTRIAL COMPLEX ORGANIZATIONS BY THE MINISTRY OF INDUSTRY AND TRADE OF RUSSIA" |
| Document type | order, instructions |
| Host body | Rosstat |
| Document Number | 442 |
| Acceptance date | 28.10.2011 |
| Revision date | 28.10.2011 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | valid |
| Publication |
|
| Navigator | Notes |
ORDER of Rosstat dated October 28, 2011 N 442 "ON APPROVAL OF STATISTICAL TOOLS FOR ORGANIZING FEDERAL STATISTICAL SUPERVISION OVER THE ACTIVITIES OF DEFENSE INDUSTRIAL COMPLEX ORGANIZATIONS BY THE MINISTRY OF INDUSTRY AND TRADE OF RUSSIA"
Instructions for filling out Form N M-GOZ
1. Form of federal statistical observation N M-GOZ "Information on concluded contracts, financing of the state defense order and debts of state customers to defense industry organizations for the defense order executed under the state contract" is provided by legal entities (except for small businesses) of all forms of ownership related to organizations of the military-industrial complex (DIC) based on the list of industrial and scientific organizations determined by the Ministry of Industry and Trade of Russia.
The industrial organizations of the defense industry include production associations, production complexes, government and manufacturing enterprises, factories, shipyards, shipbuilding firms.
Scientific organizations of the defense industry include research institutes, research and production associations, research and production complexes, scientific and technological, which are commercial organizations, as well as non-profit organizations all forms of ownership, carrying out all types of economic activity according to the list and complexes, research and production corporations, research and production enterprises, research and production firms, machine-building, special, special, experimental, experimental design, design and design bureaus.
2. Legal entities submit the specified form of federal statistical observation to the Ministry of Industry and Trade of the Russian Federation at the address established by it.
Supervisor legal entity appoints officials authorized to provide statistical information on behalf of a legal entity.
3. Temporarily non-working organizations, in which production took place during part of the reporting period, provide a form of federal statistical observation for common grounds indicating how long they have been out of service.
4. The address section of the form shall indicate the full name of the reporting entity in accordance with founding documents, registered in the prescribed manner, and then in brackets - a short name.
On the blank of the form containing information on a separate subdivision of a legal entity, the name is indicated separate subdivision and the legal entity to which it refers (for example, the Head Branch "Shipyard Nerpa" FSUE "Shipbuilding Center Zvezdochka").
If the legal entity has separate subdivisions, this form is filled out both for each separate subdivision and for the legal entity as a whole.
For separate subdivisions of a legal entity, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the separate subdivision.
The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code; if the actual address does not match the legal one, then the actual postal address is also indicated.
A legal entity affixes the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notice of assignment of the OKPO code sent (issued) to organizations territorial bodies Rosstat.
In accordance with Decree of the Government of the Russian Federation of November 10, 2003 N 677 "On All-Russian classifiers of technical, economic and social information in the socio-economic field" (clause 9), the assignment of codes to classification objects related to the activities of an economic entity (enterprises and organizations ), is carried out independently by an economic entity that bears established by law The Russian Federation is responsible for their incorrect assignment and application.
Each section of the form of federal statistical observation N M-GOZ can be submitted independently with title page forms.
5. Section 1. Information on the progress of concluding contracts for the execution of the state defense order
5.1. Section 1 is provided by legal entities (quarterly, no later than the 20th day after the reporting period) that have direct contracts (contracts) with government customers to fulfill the tasks of the state defense order (production and supply of products and components, repairs, research and development, disposal of weapons capital construction and other agreements, with the exception of agreements on mobilization preparation).
5.2. Filling in Section 1 "Information on the progress of concluding contracts for the execution of the state defense order" of the federal statistical observation form M-GOZ "Information on the concluded contracts, financing of the state defense order and the debt of state customers to defense industry organizations for the defense order executed under the state contract" with reporting data is carried out taking into account the requirements of the Law of the Russian Federation of July 21, 1993 N 5485-1 "On State Secrets" (as amended federal law dated December 1, 2007 N 294-FZ), in accordance with paragraph 53 of the "List of information classified as state secrets", approved by Decree of the President of the Russian Federation dated November 30, 1995 N 1203 (with subsequent amendments).
5.3. Column A indicates the name of the state customer (Ministry of Defense of Russia, Ministry of Internal Affairs of Russia, Ministry of Emergency Situations of Russia, FSB of Russia, Federal Penitentiary Service of Russia, SVR of Russia, FSO of Russia, FSSP of Russia, FSKN of Russia, FCS of Russia, the Ministry of Industry and Trade of Russia, the Ministry of Economic Development of Russia, the State Corporation "Rosatom", the Ministry of Education and Science of Russia and others).
5.4. Column B indicates the code of the state customer according to All-Russian classifier bodies of state power and administration (OKOGU).
5.5. Column B indicates continuous numbering of lines of information on concluded direct contracts for state customers.
5.6. Column 1 indicates the number of the direct contract for the execution of the state defense order.
5.7. Column 2 indicates the name of the work performed under a direct contract - the name of research (research of near-Earth space) and experimental design (development of an unmanned aircraft new generation) works from the tactical and technical specifications (TTZ) for them, nomenclature (project frigate - ..., project corvette - ..., project hovercraft -, air attack means - ..., electronic countermeasure means " ...", communication complex "...", Kalashnikov assault rifle AK-..., electronic modules).
5.8. Column 3 indicates the type of work performed under the contract - the supply of products, research (R&D) and development work (R&D), disposal, capital construction and other from the TTZ for work.
5.9. Columns 4 and 5 indicate the start and end dates of the contract in the format "month, year".
5.10. The scope of work under a direct contract for the reporting period - in column 6 and the amount of funding allocated in the reporting year for work performed under a direct contract - in column 7 are indicated (in thousands of rubles with two decimal places) on an accrual basis from the beginning of the year, taking into account VAT (unless otherwise provided by the contract).
The amount of financing in column 7 is equal to the amount of financing in column 1 of section 2 for each state customer (lines 01 - 15).
5.11. The columns for the lines of state customers are not filled in and can be excluded if there is no information (numerical values) on them.
6. Section 2. Information on the progress of financing the state defense order
6.1. Section 2 is provided by legal entities (with a monthly frequency, no later than the 5th day after the reporting period) that have direct contracts with government customers to fulfill the tasks of the state defense order (production and supply of components, repairs, modernization, research and development, disposal of weapons , capital construction and other types of work, with the exception of contracts for mobilization preparation).
6.2. Column A indicates the name of the state customer (Ministry of Defense of Russia, Ministry of Internal Affairs of Russia, Ministry of Emergency Situations of Russia, Federal Security Service of Russia, Federal Penitentiary Service of Russia, SVR of Russia, Federal Security Service of Russia, FSSP of Russia, Federal Drug Control Service of Russia, Federal Customs Service of Russia, Ministry of Industry and Trade of Russia, Ministry of Economic Development of Russia, State Corporation Rosatom, Ministry of Education and Science Russia and others).
6.3. Column B indicates the code of the state customer according to the All-Russian classifier of state authorities and administration (OKOGU).
6.4. Column B indicates continuous numbering of lines of information on the progress of financing of the state defense order for state customers.
6.5. Column 1 indicates the amount of funding allocated in the reporting year for work performed under contracts with a state customer. The amount of funding in column 1 consists of payments in columns 3, 4, 5, 6 (group 1 = column 3 + column 4 + column 5 + column 6) and is equal to the amount of funding in column 7 of section 1 for each state to the customer (lines 01 - 15).
6.6. Column 2 indicates the amount of disbursed funds allocated in the reporting year, confirmed by acts of acceptance by government customers and invoices issued at the end of the reporting period. Financing for works received prior to their acceptance by government customers is accounted for in column 5. Financing for works received after signing acts of acceptance by government customers is accounted for in columns 3 or 4, and column 5 is reduced by this amount, respectively.
6.7. Columns 6 and 7 indicate the amount of advances paid in the reporting year for work in future years, and carry-over advances from previous years for work in the reporting year.
6.7. Column 8 indicates the amount of debt for the work performed.
6.8. Information in columns 1 - 8 is indicated (in thousands of rubles with two decimal places) on an accrual basis from the beginning of the year, including VAT (unless otherwise provided by the contract).
6.9. The columns for the lines of state customers are not filled in and can be excluded if there is no information (numerical values) on them.
The head of the reporting organization is responsible for the objectivity of information and compliance with the deadlines for submitting reports.
7. Section 3. Information on the debt of state customers to organizations of the defense industry for the defense order executed under the state contract
7.1. Section 3 is provided by legal entities that have debts from state customers for work performed under direct contracts (contracts) with them (with a monthly frequency, no later than the 5th day after the reporting period) as of the 1st day of the month following the reporting period.
7.2. Column A indicates the name of the debt indicator.
7.3. Column B indicates the through numbering of lines of information on the debts of state customers.
7.4. Column 1 of the section indicates:
7.4.1. on line 01 - all debts of the Ministry of Defense not repaid as of the reporting date for the executed state defense order under direct contracts, including debts of previous years, including:
line 02 - for 2009<*>;
line 03 - for 2010<*>;
On line 04 - for 2011<*>, including:
On line 05 - debt on products delivered in 2010<*>but payable in 2011<*>. In this case, the value of line 05 should not be greater than the value of line 03;
<*>Increasing by 1 in each next year starting from 2012.
7.4.2. on line 06 - the debt of other state customers (the Ministry of Internal Affairs of Russia, the Federal Security Service of Russia, the Federal Security Service of Russia, the Ministry of Emergency Situations of Russia and others) for the executed state defense order under direct contracts;
On line 07 - the debt of the head contractors for the completed state defense order;
line 08 - the debt of OAO "Rosoboronexport".
The head of the reporting organization is responsible for the objectivity of information and compliance with the deadlines for submitting reports.
In accordance with clause 5.5 of the Regulations on the Federal State Statistics Service, approved by resolution Government of the Russian Federation of June 2, 2008 N 420, and in execution federal plan statistical work I order:
1. Approve the attached forms of federal statistical observation submitted by the Ministry of Industry and Trade of the Russian Federation with instructions for filling them out, the collection and processing of data on which are carried out in the system of the Ministry of Industry and Trade of Russia, and put them into effect:
monthly since the report for January 2012:
- "Volume of military (defense) products" - indicates the total volume of military (defense) products for all orders of this customer;
- "including under the State Defense Order" - indicates the total volume of military (defense) products manufactured under direct state contracts for this customer.
*(4) Local code
Section 2. Information on the progress of financing of the state defense order
| State customer | N lines |
The volume of financing by the state customer of all contracts in the reporting year | Cost of work performed at the end of the reporting period | Paid at the end of the reporting period under direct contracts with the state customer | Indebtedness for work performed | |||||
|---|---|---|---|---|---|---|---|---|---|---|
| Name | OKOGU code | according to the acts of the reporting year | for the work of past years with payment in the reporting year | work advances | ||||||
| paid in the reporting year | carry-over advances of previous years for the work of the reporting year | |||||||||
| for the work of the reporting year | for work in the coming years | |||||||||
| thousand roubles | thousand roubles | thousand roubles | thousand roubles | thousand roubles | thousand roubles | thousand roubles | thousand roubles | |||
| BUT | B | AT | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| Ministry of Defense of Russia | 13160 | 01 | ||||||||
| Ministry of Internal Affairs of Russia | 13110 | 02 | ||||||||
| Russian Emergency Situations Ministry | 13130 | 03 | ||||||||
| FSB of Russia | 13194 | 04 | ||||||||
| Federal Penitentiary Service of Russia | 13173 | 05 | ||||||||
| SVR of Russia | 13193 | 06 | ||||||||
| FSO of Russia | 13196 | 07 | ||||||||
| FSSP of Russia | 13176 | 08 | ||||||||
| Federal Drug Control Service of Russia | 13195 | 09 | ||||||||
| FCS of Russia | 13386 | 10 | ||||||||
| Ministry of Industry and Trade of Russia | 13260 | 11 | ||||||||
| Ministry of Economic Development of Russia | 13320 | 12 | ||||||||
| State Corporation "Rosatom" | 41005 | 13 | ||||||||
| Ministry of Education and Science of Russia | 13240 | 14 | ||||||||
| Other government customers | 99999 | 15 | ||||||||
* Completed monthly
*** Local code
Section 3. Information on the debt of state customers to organizations of the defense industry for the defense order executed under the state contract
OKEI code: thousand rubles - 384
| Name of indicator | N lines |
As of the 1st day of the month following the reporting period |
|---|---|---|
| thousand roubles | ||
| BUT | B | 1 |
| The debt of the Russian Ministry of Defense for the executed state defense order under direct contracts, including for: | 01 | |
| year 2009 | 02 | |
| 2010 | 03 | |
| 2011 | 04 | |
| including products delivered in 2010 but payable in 2011 | 05 | |
| Indebtedness of other state customers for the executed state defense order under direct contracts | 06 | |
| Indebtedness of the head contractors for the completed state defense order | 07 | |
| Debt of JSC "Rosoboronexport" | 08 |
______________________________
* Completed monthly
** With an increase of 1 in each subsequent year, starting from 2012
Instructions for Completing the Federal Statistical Observation Form
1. The form of federal statistical observation "Information on concluded contracts, financing of the state defense order and debts of state customers to organizations of the defense industry for the defense order executed under the state contract" is provided by legal entities (except for small businesses) of all forms of ownership related to organizations of the military-industrial complex (OPK) on the basis of the list of industrial and scientific organizations determined by the Ministry of Industry and Trade of Russia.
Industrial organizations of the defense industry include production associations, production complexes, state-owned and production enterprises, factories, shipyards, shipbuilding firms.
Scientific organizations of the defense industry include research institutes, research and production associations, research and production complexes, scientific and technological, which are commercial organizations, as well as non-profit organizations of all forms of ownership, carrying out all types of economic activities according to the list and complexes, research and production corporations , research and production enterprises, research and production firms, machine-building, special, special, experimental, experimental design, design and design bureaus.
2. Legal entities submit the specified form of federal statistical observation to the Ministry of Industry and Trade of the Russian Federation at the address established by it.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
3. Temporarily non-working organizations, in which production took place during part of the reporting period, are provided with a form of federal statistical observation on a general basis, indicating since when they have not been working.
5.11. The columns for the lines of state customers are not filled in and can be excluded if there is no information (numerical values) on them.
6. Section 2. Information on the progress of financing the state defense order
6.1. provided by legal entities (with a monthly frequency, no later than the 5th day after the reporting period) that have direct contracts with government customers to fulfill the tasks of the state defense order (production and supply of components, repairs, modernization, research and development, disposal of weapons, capital construction and other types of work, with the exception of contracts for mobilization preparation).
6.2. The name of the state customer (the Ministry of Defense of Russia, the Ministry of Internal Affairs of Russia, the Ministry of Emergency Situations of Russia, the Federal Security Service of Russia, the Federal Penitentiary Service of Russia, the Foreign Intelligence Service of Russia, the Federal Security Service of Russia, the FSSP of Russia, the Federal Drug Control Service of Russia, the Federal Customs Service of Russia, the Ministry of Industry and Trade of Russia, the Ministry of Economic Development of Russia, the State Corporation "Rosatom", the Ministry of Education and Science of Russia and other).
Column 5. Financing for works received after the signing of acceptance certificates by state customers is taken into account in or , and is reduced by this amount, respectively.
6.7. B indicates the amount of advances paid in the reporting year for the work of future years and carry-over advances of past years for the work of the reporting year.
6.7. Indicates the amount of debt for the work performed.
6.8. Information in is indicated (in thousands of rubles with two decimal places) on an accrual basis from the beginning of the year, including VAT (unless otherwise provided by the contract).
6.9. The columns for the lines of state customers are not filled in and can be excluded if there is no information (numerical values) on them.
The head of the reporting organization is responsible for the objectivity of information and compliance with the deadlines for submitting reports.
7. Section 3. Information on the debt of state customers to organizations of the defense industry for the defense order executed under the state contract
7.1. provided by legal entities that have debts from state customers for work performed under direct contracts (contracts) with them (with a monthly frequency, no later than the 5th day after the reporting period) as of the 1st day of the month following the reporting period.
7.2. In the name of the indicator of debt is indicated.
7.3. B indicates continuous numbering of lines of information on debts of state customers.
7.4. The section specifies:
7.4.1. to - all debts of the Ministry of Defense not repaid as of the reporting date for the executed state defense order under direct contracts, including debts of previous years, including:
______________________________
* With an increase of 1 in each subsequent year, starting from 2012
Order Federal Service State Statistics of October 28, 2011 N 442 "On approval of statistical tools for the organization by the Ministry of Industry and Trade of Russia of federal statistical monitoring of the activities of organizations of the military-industrial complex"
The forms approved by this resolution shall be put into effect in the manner prescribed in paragraph 1
Document overview
Starting with the report for January 2012, a new statistical form is being introduced, according to which information is provided on the production and supply of military (defense) products.
Statistical information is sent to the Ministry of Industry and Trade of Russia no later than the 3rd day after the reporting period. They are represented by all legal entities that produce and supply military (defense) products, including under the state defense order, as well as those that have contracts for the production and supply of products, repair, modernization, maintenance, adjustment of weapons and military equipment.
In addition, the statistical form for the report on concluded contracts, financing of the state defense order and debts of the relevant state customers has been updated.
Legal entities (except for small businesses) related to defense industry organizations report on it based on the list of industrial and scientific organizations determined by the Ministry of Industry and Trade of Russia.
Information is submitted to the department monthly and quarterly no later than the 5th and 20th day after the reporting period, respectively.
Instructions for filling out the forms are provided.
The former statistical toolkit has been declared invalid.
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ORDER of Rosstat dated 31-08-2009 189 ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZATION BY THE MINISTRY OF INDUSTRY AND TRADE OF RUSSIA... Relevant in 2018
Instructions for filling out Form N M-GOZ
Information on the form of federal statistical observation N M-GOZ "Information on the concluded contracts, financing of the state defense order of the current year and the debt of state customers to defense industry organizations for the defense order executed under the state contract and on the overdue debt of organizations to their employees for wages of the current year" is provided by all legal persons that are commercial organizations, as well as non-profit organizations of all forms of ownership, carrying out all types of economic activities according to the list of industrial and scientific organizations determined by the Ministry of Industry and Trade of Russia (except for small businesses), average population more than 15 employees, including part-time employees and civil law contracts.
Legal entities submit the specified form of federal statistical observation to the Ministry of Industry and Trade of Russia.
If a legal entity has separate subdivisions, this form is filled out both for each separate subdivision and for a legal entity without these separate subdivisions.
The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.
In the address part of the form, the full name of the reporting organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the blank form containing information on a separate subdivision of a legal entity, the name of the separate subdivision and the legal entity to which it belongs is indicated (for example, the Head Branch "Shipyard Nerpa" FSUE "Shipbuilding Center Zvyozdochka").
A legal entity affixes the code of the enterprise in the code part of the form according to the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of the Notice of assignment of the OKPO code sent (issued) to organizations by territorial