Contract service as a subject of purchasing goods, works, services in budgetary institutions

Abstract

Purpose: to reveal the essence and features of the construction of the customer's contract service as a unit responsible for performing functions in the field of procurement, goods, works, services; to substantiate the place of the customer's contract service in the system of functioning of the contract system of the Russian Federation. Discussion: in modern conditions of economic instability, the negative impact of environmental factors on the economy, the most important task is the efficient use of budget funds at all levels. Every year, the predominant share of funds is spent on the procurement of budgetary institutions, which is aimed at meeting the needs of the customer in the procurement of goods, works, services. In this regard, the creation of an effective procurement system can be called a strategic task of the state as a whole, as well as of economic entities separately, within the framework of which it is necessary to generalize the existing approaches to the analysis of the effectiveness of the functioning of the contract service of a budgetary organization. Results: the features of the functioning of the customer's contract service were disclosed in accordance with the current legislation in the field of procurement, the requirements of the standard provision on the creation of a contract service in order to increase the efficiency and effectiveness of procurement activities, increase transparency and reduce corruption risks in the field of procurement.