How is construction interest calculated? Writing down materials. Quick step by step guide
In order to properly maintain tax and accounting records, organizations and entrepreneurs are required to properly document all ongoing business and other types of transactions. In particular, for the acceptance of various construction and installation works (including final payments between the contractor and the customer under concluded contracts), a standard unified form must be filled out Certificate of acceptance of completed work according to the KS-2 form. You should approach its completion carefully, since this is a reporting document and, if executed correctly, it will help to avoid possible claims from regulatory structures.
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Before moving on to the instructions for filling out the act in form KS-2, it should be noted that it allows you to accurately list the names of construction, installation and other types of work performed (housing, communal, industrial, civil construction, etc.), and also takes into account their timing and cost.
The price is indicated excluding value added tax, which, if necessary, is entered on a separate line. Various additional data are also taken into account here.
The form of the act of acceptance of completed work KS-2 is drawn up on the basis of the information entered in, which must be maintained at any construction site.
The act is drawn up in two copies, each party, after completion and acceptance of all work, receives a copy with the signature of an authorized person and the seal of the second party.
The procedure for filling out the KS-2 form
Conventionally, the KS-2 form can be divided into three parts.
The first is the title page, which includes all the basic information about the organizations whose interaction led to the conclusion of contractual relations, the carrying out of certain construction work and the signing of this act.
First part
So, first the lines relating to investor(if there is one), customer And contractor. Here you need to enter their full names, indicating their organizational and legal status (IE, LLC, CJSC, OJSC), as well as contact information: their address and telephone number. The OKPO code is written opposite each organization (can be found in the registration documents).
Below you should write name and address of the construction site, number and date of the contract, and the date of drawing up this document (act KS-2).
In this part it should be noted cost of work performed according to estimate(it is indicated in full accordance with the contract) - this amount can be entered in numbers; there is no need to decipher it in words.
Second part
The second part of the KS-2 form includes a table of eight columns, each of which will need to be filled out.
- First column- This serial number construction and installation works carried out in this act.
- Second column– position number according to the pre-compiled estimate.
- Third column- Name of works. They need to be written succinctly, but with a fairly clear decoding. Each type of work must be indicated separately, without allowing combinations. Otherwise, the customer may refuse to sign this form and require the drawing up of a new act.
- Fourth column– unit price number. It is also worth giving a special explanation here: it means that construction estimates are usually compiled based on the prices of special collections of Uniform Norms and Prices. However, if the estimate is construction works is compiled at fixed prices, then this column can be left blank.
- Fifth column- unit ( square meters, pieces, kilograms, etc.).
- Sixth column– the number of completed works based on the final data.
- Seventh column– price per unit (indicated in rubles).
- Eighth column– cost of work performed for each indicator.
The third part
The third final part is the signatures of the interested parties. In particular, this act is signed on behalf of the contractor by the employee responsible for the execution of the work (in the “Passed” line), and on behalf of the customer either by the director of the organization or his authorized representative (in the “Accepted” line). Both parties must certify the document with a seal (with the exception of individual entrepreneurs, since entrepreneurs are not required to use a seal in their activities).
After drawing up the KS-2 act form, it is necessary to issue a certificate of the cost of the work performed - both of these primary documents should be considered only in a single bundle, since without each other they have no legal force. Both of these documents, in accordance with the rules for storing primary accounting documents, after registration and signing, must be stored for at least five years.
Percentage is a non-standard type of estimate, which contains information about the actual work performed. In this case, the percentage ratio between the volume of work performed and the total volume for each estimate is calculated. The procedure for filing and drawing up interest is determined by Resolution of the State Statistics Committee of the Russian Federation No. 71a of October 31, 1997.
Instructions
1. To draw up interest rates, use acts of work performed using accounting forms KS-2, KS-3, and in some cases KS-6a, as well as forms provided by the general contractor.
2. Before the start of interest, submit information containing information about the written-off materials spent in performing the work. You also need to note what equipment was installed at the site and provide copies of documents of the installed equipment. It sometimes happens that the general contractor tries to inflate the volumes; therefore, it is necessary to scrupulously check all accompanying documents.
3. Start preparing to draw up the interest bill a few weeks before the due date; ideally, start working on it immediately after signing the previous one. Draw up a plan of work and plans that need to be completed in the current reporting period to prepare the initial data.
4. Visit the site and check the current state of work. Remember that for incorrect reporting the blame will be placed on you, and not on the site manager or foreman. Collect a complete and satisfied basis for drawing up percentages.
5. Complete the interest forms required by the client and general contractor. Based on estimates or division, compile information on the volume of work to be closed. Show the scope of work to technical supervision, for which you need to take his attorney through the facility and point out the points that are indicated in the percentage. Obtain from the technical supervision authority evidence of the writ of execution for the specified volumes.
6. Close all orders. Provide the general contractor with a certificate received from the technical supervision office for the work performed, which confirms the interest data. The last stage will be reporting to the client. In this case, it is necessary to fully confirm the amount of work performed; otherwise, he may refuse to sign the drawn up percentage.
Act fulfilled works is not only a document confirming the fact that the parties to the contract have fulfilled their obligations, but is also used as a primary accounting document, the data of which is reflected in accounting. In order for accountants and lawyers of all parties to the transaction to live more peacefully, you need to know how to correctly draw up and sign the act of execution works .
Instructions
1. By signing the act of execution works the parties agree that all works We are produced in full, with proper quality and within the specified time frame. Consequently, before signing the act, you need to make sure that all the data is actually executed and is not contained only on paper.
2. In the act of execution works must clearly indicate all data that can be easily identified by whom, when, for whom and on what basis were produced works s. That is, the document must strictly be assigned a number. The act must also contain a reference to the core agreement.
3. Number of copies of the act executed works determined by the number of parties to the main agreement. All parties must have their own copy.
4. Due to the fact that tax authorities more often than not focus on the date of actual signing of the act of execution works, and not the date of creation of the document, you should ensure that the date in the deed is indicated correctly, clearly and judiciously.
5. The act must contain information about the name of the organizations that signed it, as well as the volume and timing of the fulfilled works, their cost including VAT. Act fulfilled works must be signed by persons authorized to do so and must be certified with seals.
6. Additional documents can be drawn up to the act (say, a complaint act) in cases where one of the parties is satisfied with the execution works ami not in full, has complaints or comments. Traditionally, such cases are provided for in advance by the terms of the contract.
7. Signing the act of execution works It is permissible unilaterally when one of the parties refuses to sign the act, and the other party considers such a refusal to be unfounded. In this case, a commission consisting of experts is involved who certify the fact that all works in proper form.
The certificate of completed work (services) refers to primary accounting documents and is an addition to the standard contract for the provision of paid services. Such a document must be drawn up taking into account the requirements of the tax law of the Russian Federation and meet accepted accounting standards (Article 9 of the Accounting Law). Indeed, there is no integral form of the act; failure to comply with the standards for its execution can lead to penalties from the tax authorities.
You will need
- Form of certificate of completed works (services)
Instructions
1. In the introductory part, indicate several required points. First of all, this is the title of the document “Acceptance Certificate of Completed Work,” which is placed at the very beginning of the form in the center of the sheet. Immediately indicate its serial number and date of compilation. In addition, please provide the number of the contract in accordance with which the work was carried out (or services were provided) and the date of its completion. It is also mandatory to indicate the details of the parties - the client and the contractor. For all of them, write the name of the organization, registration data, legal and actual addresses.
2. Arrange the essential points of the detailed part of the act in the form of a table. This is especially well known and comfortable option posting information about the volume and cost of work. Here, indicate line by line the name of business operations (works or services), their units of measurement, number, price and cost of work for each item. Fill in the total amounts taking into account the need to highlight VAT as a separate line. Be sure to duplicate these amounts in words in the format “total amount” and “incl. VAT". If in your case VAT is not subject to allocation, write “without VAT” in the line provided.
3. In the final part, write about the compliance of the work performed with the requirements and standards specified in the contract. In case of violation of these conditions, notify the identified deficiencies. The same applies to complaints about the volume and timing of work. If no problems were identified, indicate that “The quality of work meets the requirements specified in the contract. The services were fully provided. The parties have no complaints against each other.” This is followed by the signatures of the parties indicating the position (occupied by the person authorized to sign the document), last name, first name and patronymic. The seals of each organization are immediately affixed.
Helpful advice
The work completion certificate is drawn up in several copies (according to the number of parties).
Foreman means “work maker.” This is a highly sought-after construction specialty and, even despite the collapse, an excellent, competent and experienced foreman is not afraid of being left without work. But, in any case, positively composed summary will increase your chances of finding a stable and well-paid job.
Instructions
1. Before you compose summary foreman, read the general rules for the design and preparation of this document. Please take these requirements into account when drawing up your summary .
2. One of the main requirements for foreman m in employment is not so much a skill as a special education. It will be confirmed by the presence of a diploma of completion of a construction technical school or university. Even if you do not yet have the skill to work as a foreman, but have such a diploma, still do not refuse to write summary and my complaints about this place. Often, an employer offers a graduate to work as a foreman for six months, and after that transfers him to his declared position. summary job title.
3. Significant place V summary foreman composes a statement of work skills. For the comfort of HR employees, write this section in reverse order. Since my last job. For each of them, indicate the period and position held during this period. List your job responsibilities.
4. In addition to the standard ones: checking working documentation, drawing up requests for construction materials, developing schedules for construction and installation work, monitoring their progress and quality, indicate additional responsibilities that will be in demand in elite construction companies. These include participation and attendance at exhibitions and conferences dedicated to modern building materials and special technologies.
5. In the information about your personal qualities, indicate those that an excellent foreman needs to have: knowledge of resolving disputes, making independent decisions, perseverance in achieving goals, the ability to self-learn and take responsibility. These qualities are necessary for any administrator, who is a foreman at his core.
6. If you know how to use a computer and special software, you know foreign languages, then be sure to indicate this in your summary. This will be an additional advantage for you.
7. Volume summary should be small, the text itself should be simple and understandable. Even if your work is related to construction, do not neglect spelling and check summary for grammatical and stylistic errors before sending it.
So, what is interest? Paying interest every month is even more annoying than daily reports and there is no escape from it. In order to understand what it is, you need to understand where money comes from in construction and how and where it goes. We have an agreement with the General Contractor or directly with the Customer. The contract contains approved estimates that are made according to the project or taken according to distribution (it’s even simpler. We will only be paid what is in these estimates. We carry out the work and every month we submit and confirm their volume and quality with the customer by signing accounting forms completed work KS-2, KS-3 and, if necessary, KS-6a (according to Resolution 71a of October 30, 1997 of the State Statistics Committee of the Russian Federation), i.e. with this we close the volumes, completion, or percentage, it is called differently, but the essence is the same. KSki from the same estimates or according to distribution. According to these signed forms, money is transferred to our account, and this happens within three months. In addition, until we repay the advance with our KSki, the amount of which is usually 20-30% of the contract, we cannot. will transfer money or this percentage is taken from each execution. large organizations They also deduct interest for the warranty period (usually 3 years), the amount of which is transferred in full after this period. There is also a bank guarantee, this is 10% of the contract amount, which the general contractor must deposit in the bank, so that in case of any violations under the contract (fines, penalties, non-return of the advance) or at other sites, the customer has the opportunity to withdraw the money from the general contractor, without his wishes, providing the bank with supporting documents, everything was so simply invented. All this is done within certain deadlines, and other conditions specified in the contract. In general, by transferring money to us according to these KSKs (which duplicate estimates or distribution), they reimburse us for our costs for everything included in the estimates, both work and materials. Those. if we did the work with materials that are not in the estimates (volumes and prices), then we do not receive any money for it.
You also need to know that both when paying interest and when registering additional additions, if we go for a subcontract, then it also takes time for the general contractor to make and approve his own according to our estimates. And, as a rule, we get everything agreed upon and signed only after we ourselves have signed and agreed on everything with the customer. We also need to try, if the general contractor doesn’t pay, don’t pay the sub.
What cannot be interest-bearing. If we are forced to do something that is not in the project, and, accordingly, in the estimate, then having done this, the office will not receive anything for it and, therefore, someone will not receive (in the aggregate will receive less) a salary for it. The procedure for agreeing on estimates and signing an additional agreement lasts for months and it is not a fact that everyone will be paid in the end. Therefore, we need to be 100% sure that we will not be scammed before taking on such work. The minimum that can be required is a letter of guarantee or a letter of commercial offer for these works (not included in the contract). Those. when we submit for execution, we can only submit what is in the contract; we submit everything else (be it completely different projects or changes to the same project) separately or do not submit at all yet.
In general, you need to put all your energy into paying interest and do whatever you can to protect your volumes, money and, ultimately, your salary. As sad as it sounds, even the executive will have to be neglected to some extent in order to complete this task.
For example, Transneft has a regulation OR-91.200.00-KTN-047-10 (before it there was OR-20.01 -60.30.00-KTN-002-1-04) according to which all this is done. For us subs, execution is done in two phases:
1. Percentage between the MCC (customer) and the general contractor;
2. Interest between the General Contractor (the customer for you) and the subcontractor (you).
In the first phase, which ends on the 25th of each month, the general contractor must take interest. Those. the customer signs the KSKI to the general contractor, thereby confirming that yes, he performed such and such work, with such and such quality (together with our work) and here is such and such money for you, while for the sake of efficiency and identity of the data, we ourselves prove we provide the customer with the volumes and show the as-built documentation for this, because there is no one else but us, and the general contractor has his own problems. This means that by about that time, before the 22-23rd day of the month, for your part you must:
- provide information on the volume of work to be closed (according to estimates or distribution);
- prove the volume to technical supervision by taking him around the facility (if he doesn’t believe so), showing and assuring him that you have completed everything you want to charge;
- confirm to technical supervision that there is a performance for the volume you are submitting;
- close all orders that are hanging on you (even to the point of closing, and then, after interest, write out a new one);
- give the general contractor a certificate from the TN about the volumes completed and the provision of the performance in full, with a percentage of distribution (not at all sites, it may be the internal desire of the customer or the general contractor);
- submit to the general contractor the volumes of cables and customer-supplied equipment to be written off, accompanied by a list of installed equipment (nothing is needed for the cable);
- prove the volumes to the customer (TsUP), taking him around the facility (if he doesn’t believe so), showing and assuring him that you have completed everything you want to pay.
Usually, before the final signing, the customer gives the task to check the technical supervision and sign, if not the forms themselves, then somewhere on the other side of the KS-6a journal, in which they cut the volumes and leave only what is then transferred to KS-2 and KS-3 .
In the second phase of interest, the date of which is set by the general contractor (usually in the first days of the month), based on the signed volumes of the general contractor (sometimes even more if he takes pity and has a lot of money), you sign your KSK with all the responsible persons of the general contractor and send them to the office (neither the customer nor the technical supervision needs to sign). It happens that the general contractor is stupid and submits his KSK for our work a month late, and then we will have a difference with them, just for this month. So it is in our interests that the volumes they supply coincide with ours, so that there are no excuses to say that they were not paid, and therefore we will be cut accordingly or not paid. Sit down with the general contractor’s estimators and work out everything so that both ours and theirs match. If you yourself submitted to the general contractor and participated in the defense of the volumes and their KSK, then you will know how much you need to submit in your own. Without this, it can turn out to be oh so difficult and time consuming to adjust everything to the general contractor, or to check your own subcontractor, and when you know that the physics is the same in both cases, all VPDM and other reporting documents will coincide.
What data do I need to submit? A few days before the start of interest, submit information about the cable being written off and the customer’s equipment supplied using the forms that the general contractor will give you. To do this, you need to know what equipment is installed and what cable is laid. Usually the general contractor himself draws up a VPDM - a statement of processing of customer-supplied materials, but sometimes he may demand it from us. To do this, it is necessary to have in one place all the invoices and acts of acceptance and transfer of equipment for installation OS-15 supplied by the customer. The equipment received as a kit will remain hanging until the end of construction, until everything is installed. Along with the information, you must provide copies of statements of installed equipment (some require just a certificate of installed equipment - according to the design documentation there was no such thing in nature and there is no such thing, usually a statement is enough or the general contractor or the customer makes this certificate on the basis of it). They don’t require anything for the cable (although you can copy sheets from the working drawings with the “laid” columns filled in); for this, a cable log in Excel is very useful, which must be filled out (don’t even think about giving it to them in Excel or a printout - they will like it and ask for it constantly). You cannot accept the customer's equipment and cable if it has not been received (unsubscribed). It happens that the site manager has decided to lay one cable instead of another and then wants to put a percentage on it. If this is not within the limits of one project (estimate), then he did not guess correctly. Often, a cunning general contractor submits their KSK with inflated volumes, which is understandable, everyone tries to take more early and more, because then they may not give anything at all. This can turn into great difficulties for the general contractor himself, and for us, because the customer can come down from heaven to us and ask how much we are submitting, and in the end the execution is checked only according to the general contractor’s KSK.
What about the executive documentation? Start preparing for interest in advance - at least a week or two before, or better yet, from signing the previous one, plan, if not the volumes, then at least the projects and work that you are going to do and for which you need to prepare an ID. This is the result of all your work and if you have done everything, there are no questions for you - great, your ass is covered. But if you can’t confirm (not prove) the work performed with your ID, you’re screwed, the site manager is clean, because you, a technical and technical equipment engineer, are in charge of ID, that’s why you were brought to the site, even if there are a lot of comments on the installation at the site, the only ones left to blame will be You. Therefore, having received a scolding for missing interest, send everyone with requests like, print this for me, find me this, or calculate this for me, and deal only with ID. Remember: the craftsmen will not sit with you at night and work on as-built documentation, they will calmly drink, and you will work and work some more. You must arrive at the interest rate with the necessary and sufficient EXECUTIVE DOCUMENTATION. The rest is the problem of the foreman or site manager. If he tries to assign percentages to work that was not completed, and you can confirm with execution only those that were completed, this is his problem (he organized the work poorly or did not do it at all). Of course, you can attribute a little, but you can’t take too much credit. Some people really like to get sick, go on a binge, and the like on interest - bastards.
Often the head of the site comes to the percentage site and says: “I checked there and it turns out that ours laid not 75, but 100 km of cable and it needs to be taken away by this completion, because there is not enough for people’s salaries.” When the site manager doesn’t care about execution, about reports to the customer and the general contractor, because it’s not him who does it, then of course he won’t demand any reports from his foremen, and they naturally won’t write them. In general, you need to refuse this in all ways and treat the same head of the site that he needs accounting and reporting primarily for money for the site, not so that someone can control you, but so that he himself knows what is being done at the site. Therefore, if they do not submit everything on time, then they will be subject to interest, and even if they submit these lost volumes, there is no way to prove them with executive documentation.
What can be sacrificed and what should be taken into account? Often small sub-objects (projects) at the beginning of construction do not have to be allocated, because it requires a registered journal general works of which there is already a shortage, so it is better to do and prove one large and expensive project than to be scattered across several small ones. Well, if there are only small objects and it is impossible to scrape together the execution, then you will have to do everything that cannot be done.
Sometimes the customer does not sign those volumes, even real ones and which you can confirm with the executive documentation, then you have to prove next month why you are signing more volumes than you can confirm with the executive documentation in a month. The customer is afraid to sign volumes, often cuts them, often unreasonably, he just immediately thinks that you are deceiving him. You need to be prepared for this - either earn a reputation as an honest contractor or deceive, inflating the volumes with the expectation that they will cut it anyway.
To prove by estimates or by distribution these are two very big differences. Based on estimates, you get tired of counting materials and finding prices for them, and then the inspector has to fiddle around checking these estimates for a very long time, and you can find a bunch of errors and inconsistencies because of which everything needs to be redone. Therefore, they came up with a distribution of the contract price - this is a very roughly aggregated estimate, where prices and material parts are combined into one position and only the main work is shown (the cable length is only one thread along with seals and connections, all pipes, soil, all equipment in one position and etc.), and the small ones are not shown at all, and sit in the same main ones. Those. Behind each distribution point there are estimates, but they are not visible to either the customer or us if we do not have these estimates. The distribution is made exactly like the work schedule, which is usually made from consolidated statements of quantities. And when everyone has one common schedule, starting from the customer, the general contractor, all subcontractors and the investor, the points of this schedule are tied to the volumes for which our estimates are made, everything becomes visible. Those. The customer, therefore, sees the monthly percentage (based on the results) of the readiness of the object, hence the name. By distribution it is much easier and faster for everyone, while it is quite difficult to check if something is wrong, but it is much easier to prove and defend. Distribution is the most successful introduction in the same Transneft, because with huge volumes, even with a drop in the level of both performers and inspectors, it makes it possible to submit and check everything very quickly, while in monetary terms the difference in estimates will be so minuscule, that it can be neglected (especially since customers always try to pay less than we actually did, i.e. if somewhere the distribution allows us to somehow deceive the customer, then he still cuts for safety).
To calculate percentages on estimates, you need to send the data to the office or have the estimator be on site and do it together with him. They must calculate the money according to your physics, and it doesn’t matter in what form this data will be transmitted, the main thing is that it is there. And then, or better yet, give this data to the general contractor in parallel. It happens that then the customer also comes to check on the general contractor, but, as a rule, we go to them for money, and not vice versa. You can directly indicate in the estimate what exactly needs to be taken this month or, at worst, dictate over the phone to the person who will prepare the KSKi. Of course, it is very easy to make KSK based on the submitted data, if only these data have a normal form, the most difficult thing is to quickly and reliably calculate the volumes by percentage.
For interest on distribution, even a fool can do everything on the spot. Often the distribution is done poorly - system - 1 set. And even if you die, prove to the customer and technical supervision that you made 0.15 sets, so immediately double the price; if you can’t prove it, you’ll get half as much. There are some individuals who believe that terminating a cable costs more than laying it and do not want to sign for a single meter of box without covers, so the main thing is to prove the volumes of the most expensive thing - the cable and cable structures.
The most pleasant thing at the interest rate is communication with the extortion authorities in the form of technical supervision, so the customer, although he hires him himself, is just for this matter, but he himself does not believe the volumes of the contractor signed by his hand. After the technical supervision has checked or believed that you have an executive document and signed the KSK to the general contractor, this is not the end and you still need to prove it to the customer. Just follow the customer all day and if you need all the remaining days until the signing of the interest, ask, prove, show the volumes, agree on another time, but sign the volumes that you have done. This is provided that the head of the site has pinned everything on you (he should do this himself), but since everyone needs to sign the money, it is better to help him.
If you work according to estimates, when cutting off volumes, you need the estimators to quickly redo everything and send it back for signature. For efficiency, they usually come to the place where the signing is taking place to complete everything, otherwise time and money will be lost.
After technical supervision and the customer have cut all your volumes for the general contractor, and then signed it all, take your volumes from the general contractor or ask him to send them to the office directly. Printed KSKs must be urgently signed by the general contractor and sent by mail to the SDO or accounting department (who needs them), be sure to scan or copy a copy for yourself and file it in a separate folder.
For delivery, when the customer and general contractor start saving, it happens that they stop paying. As-built documentation may become the tool that will allow them to get at least something out of them, because they will be punished for it, including the same customer. In response, the customer came up with his own trick: when you eliminated all the comments, they keep the folders, and then you can’t do anything with the registers, even with the signed certificate. It’s like money, mostly it’s not paid, because then, when everyone has paid, it’s very difficult to get it back, if anything. Well, to prevent this from happening, it is better to try to close as much as possible in the middle of construction, even if something was not done there, because at the end the customer usually has no money at all.
Interest is a very serious thing and it will not happen by itself. There are such fools who leave the KSK for the technical supervision to sign and leave, as if it will sign itself. In fact, success in this matter (with the smallest cuts of signed KSok, and they are usually cut 2-4 times) directly depends on assertiveness, feed speed and volume protection. It’s better that the execution is done by the one who keeps records, reports and executives, because someone else can do it poorly.
Although fulfillment is often called a percentage, the volumes are considered by technical supervision and the customer not approximately or as a percentage, but in the way they can check you and how you can prove it yourself.
In the construction industry, the fact that work has been completed must be documented. A document confirming the fulfillment by the parties of their obligations is certificate of completion, which is drawn up and signed bilaterally (by the customer and the contractor). IN this document All work performed, its cost and deadlines must be reflected. The official form of this document is the act f. KS-2, which should reflect the names, addresses and telephone numbers of counterparties, the names of construction projects and their details (addresses), as well as details of the contract (number and date of signing). In addition, this document must reflect the reporting period for which it is being drawn up and the estimated cost of the work performed. The list of works that are reflected in the act must have a numbering that corresponds to the numbering of the estimate. In the calculation part, the data is entered in tabular form, where, in addition to the list, the estimated cost of each unit, the volume actually completed (for the reporting period) and the total amount in accordance with the volume reflected in the act are indicated.
In addition, a certificate is also drawn up on the amount (cost) of costs (the so-called f. KS-3), which is subsequently considered as an integral part of the KS-2 document.
The certificate of completion of work must be signed by both parties, and it is drawn up within the time limits specified in the contract. It is not prohibited to draw up such an act, either a single one for the full scope of fulfilled obligations, or separate ones for each stage of construction. The number of copies of this act depends on the needs of the counterparties, which should also be provided for by the terms of the contract.
No less important documents, which are compiled during the construction process, are interest rates http://www.belsmeta.by/content/podrobnee-o-programme-sxw. In fact, this is one type of estimate that allows the parties to exercise operational control over the level of fulfillment of contractual obligations. The percentage is drawn up exclusively in relation to work already completed by the contractor and must reflect specific gravity actual volumes provided for in the full estimate list. It should be remembered that the percentage cannot reflect procedures that were not provided for in the contract, and, accordingly, in the general estimate.
An excellent solution for performing estimates and interest payments is to use software package « Program CAndNkevich SWX http://www.belsmeta.by/programm ", which allows you to quickly and efficiently process large volumes of information, has one of the most complete databases regulatory documents. In addition, this software provides opportunities operational control processes for fulfilling contractual obligations, writing off materials, drawing up financial reporting documents, etc.
Documents for write-off of materials
The primary documents on the basis of which the amount of materials to be written off as the cost of work performed is calculated are:
If you have any questions, you can always ask them on the forum in the thread
1. Acceptance certificate for completed work, Form 2, signed by the customer, which lists the volumes of work performed during the reporting period;
2. Inventory report of unfinished items construction production , which indicates the amount of work on unfinished parts structural elements and types of work at the beginning and end of the reporting period;
3. Production per unit of work and a list of basic materials, structures and parts to be included in the report in form M-29;
4. " Report on the consumption of basic materials in construction in comparison with production standards" By M-29 uniform.
5. Material report form M-19;
At write-off of materials, the report on Form M-29 serves as the basis for write-off of materials on the cost of work and comparison of the actual consumption of materials with the consumption determined according to production standards. The report is maintained by the financially responsible person separately for each facility under construction in natural measurements. The object of construction is each separate building or structure (with all related equipment, tools, inventory, galleries, overpasses, internal networks water supply, sewerage, gas pipelines, electricity supply, utility and auxiliary outbuildings, landscaping and other works and costs), for the construction, reconstruction or expansion of which must be drawn up separate project and estimate.
If several foremen work at the site, then uniform M-29 is compiled by a senior foreman, who, as a rule, is also the financially responsible person at a given facility. Form M-29 is compiled monthly on the basis of work completion certificates signed by the customer for the corresponding period. Data about standard consumption materials, as well as the amount of material actually consumed, are filled in by the materially responsible person and checked by employees of the production and technical department.
Savings or overconsumption of materials for each month are determined as the difference between actual consumption and consumption calculated according to production standards. In this case, savings are shown with a minus sign (-), and overexpenditure is shown with a plus sign (+).
For each case of overexpenditure or saving of materials, the financially responsible person provides a written explanation, which is attached to the report. Based on the explanations of the financially responsible person about the reasons for deviations, the employees of the production and technical department, and in some cases the chief engineer of the organization, make appropriate decisions, after which the production and production engineer enters the amount of materials written off to the cost price.
In cases where the amount of basic materials actually spent on construction and installation work is less than the amount calculated according to the standards, the actual amount of materials consumed is approved as a write-off to cost. If the amount of materials actually consumed more quantity calculated according to the standards, and the overconsumption of material is technically justified or caused by production necessity, the quantity allowed by the head of the organization is written off to the cost price. Technically unjustified excess consumption of materials is not allowed to be written off as the cost of construction and installation works. For each case of unreasonable overspending building materials on the basis of an explanatory note from the financially responsible person, the manager makes an appropriate decision to reimburse the cost of such materials, classify it as a loss, etc. After filling out all the data report on form M-29 signed by all responsible persons, approved by the chief engineer or head of the enterprise and transferred to the accounting department.
Thus, production is carried out simultaneously by technical and economic service, as well as company managers.
Some cases of deviations from the norms and possible explanations for their reasons:
1. Often financially responsible persons explain the savings in materials by the fact that the material was actually received and put into the case, but the primary documents for the receipt of inventory items were not formalized by the supplier or were lost by the financially responsible person. As a result, the material is not included in the accounting records and, accordingly, cannot be written off. Therefore, in the M-29 form, material savings are shown in the current month, and in the next month, if there is a technical specification and technical specification, an overconsumption is shown. However, such an explanation cannot be considered justified, since, according to Art. 27 of the Law of the Republic of Belarus “On Accounting and Reporting”, currently in force, the fact of a business transaction is confirmed by a legally binding primary accounting document. The preparation of the primary accounting document is an integral part of the business transaction itself. In this situation, the enterprise’s accounting department, financially responsible person or other responsible executive (supplier) must ensure that the organization has the necessary document.
2. Sometimes the savings of one material are explained by the overconsumption of another, i.e. replacement of material. This explanation can be accepted if the following conditions are met:
- replacement of material is allowed in cases where there is no source material of the required quality and quantity;
- replacement is carried out with a material close to the original in terms of functionality;
- the use of another material does not violate production technology and does not dramatically increase the cost of work. For example, reinforced concrete lintels can be replaced with metallic profile(channel), fittings.
The conclusion on the admissibility of replacement is given by Chief Engineer, and in some cases (for example, when replacing load-bearing structures) is a design institute that has developed design and estimate documentation for this facility. In form M-29, the fact of replacement is documented by reducing the amount of one material or excluding it from the form and at the same time increasing the amount of another material.
3. When writing off building materials and structures to cost, it is necessary to take into account that prefabricated reinforced concrete products, metal structures, joinery and other piece goods cannot be consumed in quantities of more than production standard. Any losses are also unacceptable. Savings cannot exist for commercial mixtures (mortar, concrete), since they lose their technological properties within a short period of time and must be put into use immediately after receipt. For the same reason, the material report of form M-19 as of the 1st day of each month cannot include the balance of commercial mixtures. If such a situation exists, the financially responsible person gives an explanation. In cases where the volume of work using commercial mixtures is small, their production under construction conditions is allowed.
Any unreasonable deviation from the norms indicates non-compliance with the work technology. Unconfirmed savings also indicate an overestimation of the volume of work performed (overstatements). An exception may be cases when a rationalization proposal has been introduced for this set of works. Unreasonable overexpenditure of materials may also confirm the assumption of defects or other unproductive losses, which requires investigation and registration. additional documents. According to form M-29, only main and auxiliary construction materials are written off. Form M-29 does not reflect the consumption of low-value and wearable items and tools. To justify the write-off from the accounts of materially responsible persons of materials received from the customer and not listed on the contractor’s balance sheet, it is also necessary to draw up M-29 uniform, but a separate copy of it. This is necessary in order to write-off of materials accounting could unambiguously determine the nomenclature of materials being written off based on their ownership by the contractor or customer.
Write-off of materials correction on the cost of work performed (form 2) is calculated using production programs. An integral part of this document is a summary of materials to the act of completion of work based on regulatory needs. In this situation, filling out and submitting form M-29 to the accounting department is mandatory, since it is it (and not the certificate of completion of work) that is the basis (primary document) for writing off materials from the report of the financially responsible person and assigning their cost to the cost of construction and installation work.
