Factor analysis of the reasons for changing the schedule of purchases of goods, works, services of budgetary institutions

Abstract

Importance: the current operating conditions of the contract system of the Russian Federation provide for the placement of information on the planning of purchases of goods, works, services by budgetary institutions in a single information system, which makes it possible for a wide range of users of procurement information to obtain information about the specific need for goods, works, services of a budgetary institution within the established scope of financial planning. Changes in procurement requirements entitle budget institutions to make changes to the procurement schedule, adjust the object of procurement, and the amount of financial support. Purpose: to systematize the reasons for changes in the procurement schedules of goods, works, services within the framework of conducting financial and economic activities of a budget institution during a calendar year to form a general trend and directions of changes in the procurement schedule of goods, works, services. Research design: the procurement plan and the schedule of purchases of goods, works, services are the basic documents of the institution, which determine the maintenance of the expenditure part of the financial and economic activity plan of the institution. Without a formed and approved schedule of purchases of goods, works, services, a budget institution has no right to conduct purchases, conclude contracts (contracts) for the supply of goods, provision of services, performance of works, make payments within the framework of fulfilling obligations. The implementation of financial and economic activities does not always go within the framework of planned activities, which necessitates the need to make changes to the approved procurement plans, clarify the content of individual items of the plan, redistribute the volume of financial support for activities during the financial year, which is an urgent aspect of financial management of budgetary institutions both within the framework of current activities and is aimed at achieving strategic goals and fulfillment of tasks that the budget institution faces for the period of strategic planning. Results: the main trends of changes in the procurement schedules of goods, works, and services of the state customer are identified, the consequences of changes not provided for by the current legislation that entail actions of various types of risks, including from the subjects of state financial control, are determined.