Conduct justification. How to write a business case

How to write, compose a justification? How to justify the proposed solution? (10+)

Rationale. Tips for writing

Let's consider the rules for compiling justifications. First, we will discuss the general approach, then we will dwell on the particulars relevant to certain types of justification.

Before drawing up a justification, you need to answer two questions:

  • What do we want to justify? It is necessary to formulate the idea being justified as briefly and clearly as possible.
  • To whom do we want to substantiate (from now on I will call these people conditionally “readers”). This is important to understand, since the basis on which you need to rely depends on it.

Rationale structure

Basic statements

First you need to formulate statements with which readers are likely to agree.

For example, freezing of a water pipe will make the facility unusable. The existing pipe laying depth is higher than the freezing depth.

For example, the cost of liquefied gas is half that of motor gasoline, and the consumption per 100 kilometers is the same.

What do we want to justify?

Now you need to make a substantiated claim or concept.

For example, I propose to re-equip the water supply system.

For example, I propose to switch vehicles to liquefied gas.

Logical chain

Let's build a logical chain

For example, according to statistics, once every three to five years in our region there are extremely low temperatures that our water supply cannot withstand. If the water supply freezes, it will have to be relocated in any case. This will take from one to two weeks. During this time, we will not be able to produce products and will lose income.

For example, the cost of installing gas equipment for one car is 40 thousand rubles. The daily mileage of one car is 300 km, and the cost of gasoline is 1000 rubles. in a day. Daily savings will be 500 rubles. The payback period for the project is 80 days.

Supporting materials

For example, in the appendix there are meteorological tables with the minimum temperature for the last 30 years and standards for laying water pipes depending on the temperature.

For example, the attachment contains a commercial proposal from a gas equipment supplier, safety certificates, data on current fuel costs, materials confirming gas consumption per 100 km.

Objections. Protection

According to the first example, there may be objections:

  • The water supply has been in use for three years and has not frozen.
  • High cost of laying water pipes.

According to the second example, there may be objections:

  • Gas equipment is unstable at low temperatures environment
  • Lack of gas filling stations along the route of cars.
  • Less security.

In the justification, we provide explanations on these objections:

First example

  • Over the past three years there have been relatively warm winters. But relatively warm periods are always replaced by extremely cold ones.
  • A complete relocation is not required. It is possible to equip the water supply system with an automatic periodic flow of water to prevent freezing.

Second example

  • It is planned to install equipment that involves switching between petrol and gas. At low temperatures, starting and warming up will be carried out on gasoline.
  • A gas filling station is located 10 kilometers away from the route. Refueling will be required every 200 kilometers, that is, the route will lengthen by 20 km (to the refueling station and back). This is 10%, and the savings are 50%.
  • Standards for gas equipment guarantee its safe operation when the requirements are met.

Conclusions. Draft decision

According to the first example. I propose to make a decision to install an automatic water supply protection system against freezing.

According to the second example. I propose to make a decision to convert the vehicle fleet to gas.

Alternative options

In conclusion, it is sometimes useful to consider alternative options to show that they have been analyzed and to indicate the advantages of the chosen solution over the alternatives.

Certain types of justifications

There are some standard types of justification. They differ in the considerations on which decisions are made and in what is justified.

A business case in its simplest form states the reason why the organization concerned intends to undertake a given project. The business case usually includes a discussion of the benefits that the organization can receive as a result of successful implementation of this project, possible alternatives, as well as the financial analysis in order to determine the investment attractiveness of this project.

In practice - especially in the case of large projects or projects involving significant risk to the organization - economic justification often drawn up as a separate document and attached to the project initialization form. In the case of small and medium-sized projects (which are most common), benefits include savings, cost reduction, opportunity to obtain additional income and so on. can be listed directly in the project initialization form.

The business case is in many ways similar to the analysis we perform when committing major purchase. For example, let's say you're about to buy a new convertible and you're willing to pay no more than $35,000 for it. First, you need to find out which automakers make convertibles that fit within your price range (with from a project management perspective, you are considering alternative options).

You then determine your desired vehicle specifications and negotiate the final price with the distributor (from a project management perspective, you determine the benefits of those specifications). You may also consider financial alternatives and decide what interest rate and type of payment correspond to the real possibilities of your budget.

If you are primarily interested in total amount, which you will have to pay for this car (including interest payments), then you should choose the payment option with the lowest interest rate that you can find. But if the amount matters to you monthly payments, then when searching for the same options with the lowest interest rate, you should give preference to those whose conditions allow you to stretch payments over as long a period as possible. The business case considers similar factors.

Elements of the business case

There are no hard and fast rules for documenting the business case. Typically, you are trying to determine the tangible results of completing (or not completing) a given project. By tangible we mean “measurable” - cost savings, increased productivity or capacity, increased revenue, increased market share owned by the company, etc. By communicating with those interested in your project, you can find out what is most important to them.

The list below will give you some idea of ​​the types of physical elements that need to be kept in mind when determining the business case for a project. Not all of these elements need to be documented for every project; however, the more complex the project and the greater the risk it poses to your organization, the more of these elements you need to include in the business case:

  • saving;
  • cost reduction;
  • opportunities related to receiving additional income;
  • increasing the market share owned by the company;
  • customer satisfaction;
  • analysis cash flows.

The cash flow analysis is documented as part of the business case for the project involved. The purpose of this analysis is to assist the persons (or committees) reviewing requests to select projects suitable for implementation. We will look at several methods for analyzing cash flows in the article about “Project Selection Criteria”. In addition to the measurable elements, the business case should also include intangible elements, including possible, although unplanned, costs to the organization. The list below contains a number of examples of this type:

  • transition costs;
  • operating costs;
  • changes in business processes;
  • changes regarding personnel;
  • recurring benefits.

Other business case considerations

Along with costs, benefits and cash flow analysis, the business case must take into account alternative solutions or methods of practical implementation of the relevant project. For example, there are thousands of suppliers offering millions of products that do x, y and z, but each of them has a different price. Is, for example, a turnkey solution offered for $2 million more profitable option than an alternative solution that is partly purchased externally and partly implemented in-house by the organization?

Questions of this kind very often have to be considered in economic justification. Each of the alternatives must include both the tangible and intangible elements listed in the previous section. The economic justification should end with certain conclusions and recommendations. If the business case is properly prepared and documented, it speaks for itself. However, in any case, it is a good idea to indicate which alternative is the best for your organization.

The business case can be prepared by the trustee or the project manager - this depends on the culture of the organization concerned. However, regardless of who prepares the business case for the project, it is the trustee who is responsible for its financial viability, while the manager is responsible for the successful planning, execution and practical implementation. Figuratively speaking, the manager monitors the correct implementation of the project form, but the guardian fills this form with content (investments), which ultimately determines the amount of profit provided by the final product (or result) of this project.

In the course of current financial and economic activities, law enforcement agencies, in order to maintain normal technical and operational characteristics of the buildings and structures assigned to them, carry out current and major repairs, and sometimes reconstruction and construction of new fixed assets. Let's talk about what institutions should pay attention to when conducting repair work.

Conceptual apparatus

Before proceeding directly to carrying out repair work, the institution should determine what type of work being performed will be: major (current) repairs or reconstruction. Indeed, in case of incorrect qualification of work and payment for the wrong type of expenses, the institution may be held liable for misuse of funds.

To do this you need to contact regulations regulating activities in the field of construction, since the current accounting and tax law does not contain definitions of these concepts.

In accordance with clause 3.8 of MDS 81-35.2004, major repairs of buildings and structures include work on the restoration or replacement of individual parts of buildings (structures) or entire structures, parts and engineering equipment due to their physical wear and destruction with more durable and economical, improving their performance.

For reference: Preventive (current) repairs consist of systematically and timely work carried out to prevent wear of structures, finishing, engineering equipment, as well as work to eliminate minor damage and malfunctions.

In the course of analyzing the above definitions, we can conclude that during routine repairs only minor work can be carried out, therefore, all major work must be carried out at major renovation. For example, partial repair of the roof, taking into account the insignificance of material and labor costs, will be considered a current repair, and a complete change or replacement of all types of roofing will be a major one.

According to clause 3.4 of MDS 81-35.2004, during the reconstruction (reconstruction) of existing workshops of the enterprise and facilities of the main, auxiliary and service purposes, as a rule, without expanding the existing buildings and structures of the main purpose associated with improving production and increasing its technical and economic level and carried out for a comprehensive project to modernize the enterprise in order to increase production capacity, improving quality and changing the product range, mainly without increasing the number of employees while simultaneously improving their working conditions and environmental protection, the following measures can be carried out:

  • extension individual buildings and buildings of primary, auxiliary and service purposes in cases where new high-performance and more technically advanced equipment cannot be placed in existing buildings;
  • construction of new and expansion of existing workshops and auxiliary and service facilities;
  • construction on the territory of an existing enterprise of new buildings and structures of the same purpose to replace those being liquidated, the further operation of which, due to technical and economic conditions, is considered inappropriate.

Thus, if an institution plans to replace the roof covering, this will be recognized as a repair (current or major), and if it wants to equip offices in the attic or build an attic on the roof, then this work will already be a reconstruction.

Note that similar norms are in the Town Planning Code.

The list of main works carried out during current and major repairs in relation to social and cultural facilities is given in VSN 58-88(r), and in relation to production facilities - in MDS 13-14.2000.

In accordance with clause 1.1 of VSN 58-88(r), this provision applies to municipal and socio-cultural facilities, regardless of the form of ownership. According to Appendix B to SP 118.13330.2012 “Public buildings and structures. Updated version of SNiP 06/31/2009” approved by Order of the Ministry of Regional Development of the Russian Federation dated December 29, 2011 No. 635/10 for buildings and premises public purpose relate:

  • buildings and structures for facilities serving the population;
  • buildings of facilities serving society and the state (in particular, court buildings and prosecutor's offices, as well as law enforcement organizations (police, customs)).

Note: The list of additional work carried out during major repairs is given in Appendix 9 to VSN 58-88(r).

According to clause 5.1 of VSN 58-88(r), major repairs must include troubleshooting of all worn-out elements, restoration or replacement (except for complete replacement of stone and concrete foundations, load-bearing walls and frames) to make them more durable and economical, improving the performance of buildings being repaired. At the same time, economically feasible modernization of a building or facility can be carried out: improving the layout, increasing the quantity and quality of services, equipping with missing types of engineering equipment, and improving the surrounding area.

When reconstructing buildings (facilities), based on the existing urban planning conditions and current design standards, in addition to the work performed during major repairs, the following can be carried out:

  • changing the layout of premises, erecting superstructures, extensions, and, if necessary justification is available, their partial dismantling;
  • increasing the level of engineering equipment, including the reconstruction of external networks (except the main ones);
  • improving the architectural expressiveness of buildings (objects), as well as landscaping the surrounding areas.

When reconstructing municipal and socio-cultural facilities, it may be possible to envisage the expansion of existing and construction of new buildings and structures for auxiliary and service purposes, as well as the construction of buildings and structures for the main purpose included in the complex of the facility, to replace those being liquidated.

The list of main works performed during routine repairs is presented in Appendix 4 to VSN 58-88(r).

Justification of the work carried out

Particular attention should be paid to the validity of repair work. According to paragraph 6 of Art. 55.24 of the Civil Code of the Russian Federation, in order to ensure the safety of buildings and structures during their operation, institutions must provide maintenance of buildings, structures, their operational control and routine repairs.

Operational control over the technical condition of buildings and structures is carried out during their operation through periodic inspections, control checks and (or) monitoring of the condition of the foundations, building structures, engineering support systems and engineering support networks in order to assess the state of structural and other reliability and safety characteristics of buildings, structures, systems and networks of engineering support and compliance of these characteristics with the requirements technical regulations, project documentation.

For reference: Based on clause 3.2 of VSN 58-88(r), inspections are divided into scheduled and unscheduled. In turn, scheduled inspections are divided into general and partial.

During general inspections, the technical condition of the building or object as a whole, its systems and external improvements is monitored; during partial inspections, the technical condition of individual premises structures and elements of external improvements is monitored. Unscheduled inspections should be carried out after earthquakes, mudflows, rainstorms, hurricane winds, heavy snowfalls, floods and other natural phenomena that can cause damage to individual elements of buildings and objects, after accidents in heat, water, power supply systems and when deformations are identified grounds.

Note: General inspections should be carried out twice a year (spring and autumn).

To carry out these inspections, the institution should create a commission, and their results should be reflected in documents recording the technical condition of the building or facility (technical condition registers, special cards, etc.). These documents must contain an assessment of the technical condition of the building or facility and its elements, identified faults, their locations, the reasons that caused these faults, as well as information about the repair work performed during inspections. Generalized information about the condition of a building or facility must be reflected annually in its technical passport.

The basis for carrying out repair work should be property inspection reports and defective statements (defective statements) (Letter of the Ministry of Finance of the Russian Federation dated December 4, 2008 No. 03-03-06/4/94). In order to conduct inspections in an institution, it is necessary to form a commission or appoint responsible persons. IN defective statement It is advisable to show the following information:

At the same time, in our opinion, it is advisable to approve the forms of documents in accounting policy institutions. As an example, you can use a report on identified equipment defects, which is drawn up according to the OS-16 form, approved by Resolution of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.

Note: The forms of these documents have not been approved. This means that these documents can be drawn up in any form.

Repair work can be carried out either by the institution’s employees (as part of their performance of their official duties) or with the involvement of third-party organizations. Let us remind you that the involvement of a third party must be carried out in accordance with the procedures provided for federal laws dated 04/05/2013 No. 44-FZ “On the contract system in the field of procurement of goods, works, services to provide government and municipal needs"(hereinafter referred to as the Law on the Contract System) and dated July 18, 2011 No. 223-FZ "On the procurement of goods, works, services certain types legal entities".

Design and permitting documentation

After the institution has determined the shortcomings that must be eliminated, an estimate for repair work is drawn up and a government contract is concluded based on the procedures provided for by law about the contract system. Let us recall that the agreement construction contract the composition and content must be determined technical documentation, and it must also be stipulated which party must submit the relevant documentation and within what time frame.

The basis for determining the price of a contract for construction, reconstruction, major or current repairs of a capital construction project is project documentation(including estimated cost works), developed and approved in accordance with the legislation of the Russian Federation.

By virtue of Art. 48 of the Civil Code of the Russian Federation, design documentation is documentation containing materials in text form and in the form of maps (diagrams) and defining architectural, functional-technological, structural and engineering solutions to ensure the construction, reconstruction of capital construction projects, their parts, major repairs, if its implementation affects the structural and other characteristics of the reliability and safety of capital construction projects.

The composition of the design documentation is given in Part 12 of Art. 48 of the Civil Code of the Russian Federation and Decree of the Government of the Russian Federation dated February 16, 2008 No. 87 “On the composition of sections of project documentation and requirements for their content.” In the case of a major overhaul of capital construction projects, separate sections of design documentation are prepared based on the instructions of the developer or customer, depending on the content of the work performed during the overhaul of capital construction projects.

Note: It should be taken into account that in the event of current repairs Just an estimate justifying the cost of the work is enough.

In accordance with Art. 49 of the Civil Code of the Russian Federation, design documentation of capital construction projects is subject to state examination. An examination of design documentation is not carried out if construction or reconstruction does not require obtaining a construction permit, as well as when carrying out this examination in relation to the design documentation of capital construction projects that has received a positive conclusion from the state examination and is reused, or modification of this design documentation is not affecting the structural and other characteristics of the reliability and safety of objects.

After receiving a positive conclusion from the state examination, the project documentation is approved by the developer or customer.

According to paragraph 2 of Art. 51 of the Civil Code of the Russian Federation, construction and reconstruction of capital construction projects are carried out on the basis of a construction permit.

Registration of completed work

Let us remind you that payment for work performed must be made in the manner established by the concluded contract. It should be remembered that, according to Part 3 of Art. 94 of the Law on the Contract System, in order to verify the results provided by the supplier (contractor, performer) provided by the contract, in terms of their compliance with the terms of the contract, the institution is obliged to conduct an examination. The examination of the results provided for by the contract can be carried out by the institution on its own, or experts and expert organizations can be involved in its implementation on the basis of contracts concluded in accordance with the Law on the Contract System. In the case of repair work, the examination should be carried out in the form of control measurements of the work performed.

Note: in the event that the documents do not fully contain the above information about work in the past, only the information available in the documents is entered into the duplicate work book.

The essence of this check is to compare the actual volumes of work performed in kind (at the construction or repair site) with similar volumes specified in the acts in the KS-2 form.

The initial documents for carrying out control measurements are:

  • certificates of work performed in the KS-2 form, which reflect the types and cost of work performed;
  • acts for hidden work.

According to Part 7 of Art. 94 of the Law on the Contract System, acceptance of the results of a separate stage of contract execution, as well as goods delivered, work performed or services rendered, is carried out in the manner and within the time frame established by the contract, and is documented in an acceptance document, which is signed by the customer (in the case of creation acceptance committee it is signed by all members of the acceptance committee and approved by the customer), or the customer sends it to the supplier (contractor, performer) within the same time frame writing motivated refusal from signing such a document.

In practice, there are cases when it is necessary to carry out additional work that was not originally envisaged. It should be remembered that when concluding and executing a contract, changing its terms is not allowed, except in cases provided for in Art. 34 and 95 of the Contract System Law.

In accordance with paragraphs. “b” clause 1 part 1 art. 95 Contract System Law amendment essential conditions of a contract during its execution is possible if, at the customer’s proposal, the quantity of goods, volume of work or services provided for in the contract is increased by no more than 10% or the quantity of goods supplied, the volume of work performed or services provided is reduced by no more than 10% as specified in the contract. In this case, by agreement of the parties, changes are allowed taking into account the provisions budget legislation RF contract price is proportional to the additional quantity of goods, additional volume of work or service based on the unit price of goods, work or services established in the contract, but not more than 10% of the contract price.

When reducing the quantity of goods, volume of work or service provided for in the contract, the parties to the contract are obliged to reduce its price based on the unit price of the goods, work or service. The price of a unit of additionally supplied goods or the price of a unit of goods in case of a decrease in the quantity of supplied goods provided for in the contract should be determined as the quotient of dividing the original contract price by the quantity of such goods established in the contract.

So, if the customer needs to increase or decrease the scope of work stipulated by the contract (if such a possibility was established by the procurement documentation), during the execution of the contract, it is possible to increase or decrease the scope of work for certain items of the local estimate by no more than 10% based on the price established in the contract units of work volume. Wherein total cost The estimate should be changed in proportion to the additional volume of work, but not more than 10%.

As for the need to perform work not provided for in the contract, to carry it out the institution needs to make a new purchase using competitive methods to determine the supplier (contractor, performer), established by law about the contract system.

To reflect transactions in the accounting (budget) accounting of fixed assets transferred (received) for repairs, an acceptance certificate for repaired, reconstructed and modernized fixed assets (form 0504103) (hereinafter referred to as the act (form 0504103)) should be used. .

The act (f. 0504103) contains information about the timing of work under the contract and, in fact, information about the fixed assets and the costs of repair, reconstruction and (or) modernization work.

The first copy of the act remains in the institution, the second copy is transferred to the organization that carried out the repairs. The act is signed by members of the acceptance committee or a person authorized to accept fixed assets, as well as a representative of the organization ( structural unit), carrying out repairs and reconstruction. It is approved by the head of the organization or a person authorized by him and submitted to the accounting department.

Note: if the repair is carried out by a third-party organization, the report is drawn up in two copies.

If repair work is carried out by employees of the institution in accordance with their job responsibilities, costs are documented in the following unified forms of primary documentation:

  • consumption of materials - act on write-off of inventories (f. 0504230);
  • labor costs - time sheets (f. 0504421), payroll and pay slips (f. 0504401, 0504403).

The result of repair work on a fixed asset item that does not change its value, including the replacement of elements in a complex fixed asset item (in a complex of structurally articulated items that constitute a single whole), is subject to reflection in the register accountinginventory card accounting for an object of non-financial assets (f. 0504031) of the corresponding object of fixed assets by making entries about the changes made without being reflected in the accounting accounts (clause 27 of Instruction No. 157n).

The write-off of inventories used in the process of work, acquired by the customer independently and transferred to the performer (contractor), is formalized by a write-off act of inventories, which is drawn up on the basis of the list of materials used during the work, indicated in the acceptance certificate for repaired, reconstructed, modernized fixed assets. .

In conclusion, we note once again that during repair work, worn-out parts and parts are replaced with new ones, while the functions of the fixed asset do not change, that is, such a replacement does not expand or increase the capabilities of the fixed asset object and does not improve its technical characteristics. During the reconstruction, the initially adopted standard performance indicators are improved (increased). The costs of reconstruction of fixed assets after its completion increase initial cost such an object.

The economic justification is the reason that motivates an organization to undertake a specific project. This concept includes consideration of the benefits that the enterprise will receive as a result of the project. In addition, the business case examines various alternatives and also analyzes the project from a financial and economic point of view. The latter allows us to evaluate investment attractiveness project. How to write a business case? An example is in this material.

The essence of the concept

The economic justification is reminiscent of the analysis that we conduct when planning some kind of serious purchase. For example, your own car. Let us assume that for this acquisition we can allocate from family budget 35 thousand US dollars. The first step is to find out which automobile concerns produce cars of the class we are interested in. Then we decide on the main technical characteristics and agree on the final price with the company that sells these products. But that's not all. How to write a business case? An example in the matter of choosing a payment scheme.

At the same time, there may be another situation when the buyer is primarily interested in the total amount that will have to be paid for a new car. This is especially true in a situation where the final price is affected by the amount of interest if we are talking about buying on credit. In this case, it is advisable to choose exactly the option that provides the least interest rate. Another way is to look for an offer with the lowest monthly payment. Such an acquisition will allow you to stretch out payments for as long as possible. At the same time, the monthly amount of such a payment will not hit your pocket too much. When carrying out a financial and economic feasibility study, attention is paid to similar aspects.

Components of a business case

Does not exist clear rules documentation economic justification. Its main task, as in the case of a feasibility study of a project, is to determine the material or intangible results of its implementation. Tangible results mean those that can be measured.

Below is a list that gives an idea of ​​those material components that are important in the process of preparing the financial and economic feasibility study of the project. It would be useful to say that not all of them require mandatory documentation. The need to record them on paper depends on the complexity of the project, cost and number of risks for the enterprise.

Material elements of the business case

So, the main material components of the business case include savings, cost reduction, the likelihood of generating ancillary income, an increase in the enterprise's market share, customer satisfaction and flow assessment Money. In addition to the material components of the business case, it must also contain intangible components.

Intangible elements of the business case

These may include probable, but not pre-planned, company costs. Among the main intangible elements of the business case are transition costs, operating costs, transformation of business processes, as well as reorganization affecting company employees. In addition, the intangible components of the business case include recurring benefits. How else can you write a business case? Example below.

Other components of the business case

It should be emphasized that along with the benefits and assessment of cash flow in the EO, it is necessary to pay attention to alternative approaches and methods for implementing a specific project in practice. How to write a business case? An example in the following situation.

It is known that the market offers a large number of manufacturers of various goods. However, each of them sets its own price for its own products. What to choose? An option that is a turnkey solution costing $2 million. Or an alternative solution that involves partial purchasing from a third-party manufacturer and, to some extent, using its own resources?

In fact, aspects of precisely this nature often have to be considered when drawing up an economic feasibility study for an enterprise. Any of the proposed options must include the previously listed tangible and intangible components. At the end of the business case, proposals and conclusions must be stated. In addition, you can add additional materials to it.

With the start of the Procedure for Justification of Government Procurement (), two new ones appeared required forms when filling out . In the form accompanying the schedule, columns No. 8 and 9 are introduced, in which the customer includes information about and the reasons for this choice.

The need to justify is provided. The point is that it is necessary to show on what basis a particular procedure was chosen, and that the decision complies with the requirements of the law. Organs have been created for this function. During their inspection, the purchase may be recognized as unjustified.

Initially, the obligation to justify the chosen method of identifying a supplier (contractor, performer) raised many questions among the organizers. There were no clear requirements for completing this column. Therefore, it is worth considering this issue in more detail.

Criteria for choosing a procurement method

The rationale for choosing a supplier is a consequence of the correct selection of the procedure.

Criteria for choosing a procurement method:

  • subject and ;
  • options ;
  • optimal timing.

In some cases, the method is based on the requirements established in 44-FZ.

Justification for the chosen method of determining the supplier: electronic auction

A wide range of cases has been established when the customer can carry out. IN mandatory This procedure is carried out when:

  • it is planned to order goods, works, services that are included in the government List (approved);
  • Only one criterion for determining the winner is established - the contract price.

Justification for the chosen method of determining the supplier: request for quotations

Open competition

In cases in which the customer determines the winner according to the criteria better conditions execution of the contract, the order is justified as an open tender.

Limited Participation Competition

Two-stage competition

In this case, purchases fall into exceptions and do not comply with the FAS federal bodies executive power, which draw up and implement public policy in the field of defense, management and security, as well as state institutions and state unitary enterprises subordinate to them. The list of such bodies, institutions and enterprises must be approved by a separate Government Resolution.

Electronic sealed bidding

In accordance with Part 2 of Art. 84.1, closed electronic procedures are used in cases that are similar to paper ones closed bidding. At the same time, the same article states that the government may oblige procurement to be carried out in the form of closed electronic tenders.