4.96. The summary estimate of the cost of construction includes a reserve of funds for unforeseen work and costs, intended to reimburse the cost of work and costs, the need for which arises in the process of developing working documentation or during construction as a result of clarifying design decisions or construction conditions for objects (types of work) provided in the approved project.
The reserve of funds for unforeseen work and costs is determined from the total of chapters 1-12 (1-9 for capital repairs) and is shown as a separate line with distribution in columns 4-8 depending on the design stage.
The reserve of funds can be determined in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities.
For unique and especially complex construction projects, the amount of funds for unforeseen work and costs can be set at up to 10% in agreement with the relevant authorized federal executive body in the field of construction.
When preparing estimates for similar facilities and other aggregated standards at the pre-design stage, a reserve of funds for unforeseen work and costs can be taken in the amount of up to 10%.
The contingency fund reserve is designed to compensate for additional costs associated with:
Clarification of the scope of work according to the working drawings developed after the approval of the project (working draft);
Errors in estimates, including arithmetic, identified after the approval of project documentation;
Changes in design decisions in working documentation, etc.
When paying for work performed under contracts with a fixed contract price, the reserve of funds for unforeseen work and costs in the acts of acceptance of work performed are not deciphered and are paid by the customer at the rate agreed upon when forming the contract price.
4.97. Additional funds for reimbursement of costs that emerged after the approval of the project documentation in connection with the introduction of new regulations are recommended to be included in the consolidated estimate calculation in a separate line (in the relevant chapters) with a subsequent change in the final indicators of the cost of construction.
4.98. When drawing up estimates for additional work identified during the construction (repair) process, the reserve of funds for unforeseen work and costs is not taken into account.
4.99. Following the result of the consolidated estimate calculation of the cost of construction, it is recommended to indicate:
4.99.1. Refunds including cost:
from the sale by the customer of materials and parts obtained from the dismantling of temporary buildings and structures, determined by calculations at the prices of possible sale, minus the costs of bringing them into a usable condition and delivery to storage sites;
materials and parts obtained from the dismantling of structures, demolition and transfer of buildings and structures, in the amount determined by calculation;
furniture, equipment and inventory purchased for furnishing residential and office premises for foreign personnel carrying out installation supervision of equipment;
materials obtained in the order of associated mining.
The listed material and technical resources are at the disposal of the customer.
The refundable amounts given after the result of the consolidated estimate calculation are made up of the total of the refundable amounts shown for reference in the object and local estimate calculations (budgets).
4.99.2. The total, based on the results of object and local cost estimates and estimates, the balance (residual) value of equipment dismantled or rearranged within the existing reconstructed or technically re-equipped enterprise. In this case, the technical and economic indicators of the project are determined taking into account the total cost of construction, which also includes the cost of the relocated equipment.
4.99.3. Amounts of funds for the equity participation of enterprises and organizations in the construction of public facilities or general facilities.
4.99.4. Final data on the distribution of the total estimated cost of construction of a microdistrict or a complex of residential, public buildings by areas of capital investment in the case when this construction includes built-in, attached or detached buildings and structures related to various areas of capital investments.
The estimated cost of structures, devices and individual works common to all objects that are part of a microdistrict or complex is distributed:
for intra-apartment (yard) networks of water supply, sewerage, heat and power supply, etc. - in proportion to the needs of the facilities;
for the improvement and landscaping of the territory - in proportion to the areas of the plots;
in other cases - in proportion to the total area of buildings (structures).
The calculation of the distribution of funds in the areas of capital investments is recommended to be included in the explanatory note to the summary estimate calculation of the cost of construction.
4.100. Value Added Tax (VAT).
The amount of funds for the payment of VAT is accepted in the amount established by the legislation of the Russian Federation, from the final data on the summary estimate calculation for construction and is shown in a separate line (in columns 4-8) under the name "Funds to cover the costs of paying VAT".
In cases where the legislation of the Russian Federation establishes VAT exemptions for certain types of construction projects, this line includes only the funds necessary to reimburse the costs of contracting construction and installation organizations for the payment of VAT by them to suppliers of material resources and other organizations for the provision of services (in including design and survey work). The amount of these funds is determined by calculation depending on the structure of construction and installation works.
In accordance with paragraph 3.5.9.1 of the "Guidelines for determining the cost of construction products on the territory of the Russian Federation MDS (81-1.99)", the consolidated estimated construction cost includes a reserve of funds for unforeseen work and costs, intended to reimburse the cost of work and costs, the need for which arises in the process of developing working documentation or during construction as a result of clarification of design decisions or construction conditions for the facilities (types of work) provided for in the approved project.
The reserve is determined from the total of chapters 1-12 in the amount of no more than 2% for social facilities and no more than 3% for industrial facilities.
For unique and particularly complex construction projects, the amount of funds for unforeseen work and costs can be increased in each specific case in agreement with the Gosstroy of Russia.
The specified funds are shown in a separate line with the distribution in columns 4 - 8. Part of the reserve of funds for unforeseen work and costs provided for in the consolidated estimate, in the amount agreed by the customer and the contractor, may be included in the fixed contract price for construction products.
When making settlements between the customer and the contractor for the actual amount of work performed, this part of the reserve is not transferred to the contractor, but remains at the disposal of the customer.
It should be noted that in the estimated and regulatory framework of both 1984 and 1991, the maximum amount of funds for unforeseen work and costs was significantly higher - up to 10%.
And although this paragraph of the "Guidelines for determining the cost of construction products on the territory of the Russian Federation MDS (81-1.99)" stipulates the possibility of increasing the maximum amount of funds for unforeseen work and costs, but only for unique and especially complex objects, and even then only for agreement with the Gosstroy of Russia in each specific case.
It seems that the established procedure can lead to a sharp increase in the number of objects and construction projects financed from the budget, submitted for re-approval and this is always
There will be valid reasons, since the cost of construction of enterprises, buildings and structures can not always be determined with an accuracy of 2-3 points.
If we take the materials of the American estimate firm "Mish" (translated by the company "Co-invest", Moscow), then it says that the estimate is nothing more than a unique guess. But it is far from always possible to guess with an accuracy of 2-3 percent. And it is no coincidence that in the materials of the same Minz company, the accuracy of the calculation in determining the cost of construction at different stages is given from 30% to 5%. 30% - when the expert determination of the cost of construction, which is done in about 1 hour, 5% - when determining the cost of construction on the basis of estimates for working drawings, for which a period of three weeks is determined.
God be with them, with the Americans. But after all and have us order before was roughly such a same. For objects of standard housing construction, the amount of funds for unforeseen work and costs was 2%, that is, the same amount as now. But already for housing and civil construction projects being built according to individual projects, the amount of funds for unforeseen work and costs amounted to 3% and even 5%, and for especially complex and unique construction projects - 10%.
For industrial facilities and construction sites, the amount of funds for unforeseen work and costs ranged from 3% to 10%.
At the same time, there was a certain gradation of the amount of funds for unforeseen work and costs when determining the cost of construction at various stages:
When determining the cost of construction at an early stage, when the cost of construction was determined on the basis of aggregate indicators, the amount of funds for unforeseen work and costs was the highest.
When determining the cost of construction at the stage of working drawings for individual construction objects, the amount of funds for unforeseen work and costs was somewhat less.
When determining the cost of construction at the stage of working drawings for individual reuse projects, the amount of funds for contingencies and costs was even less.
And finally, when determining the cost of construction at the stage of working drawings on the basis of standard projects, the amount of funds for unforeseen work and costs was the smallest, as mentioned above, and did not exceed 2%.
At the same time, when determining the cost of construction of typical residential and public buildings and engineering networks and communications on the basis of price lists for construction (and this, no matter how you say it, is an aggregated indicator), the amount of funds for unforeseen work and costs was not the largest as in aggregated indicators, but the smallest , as for typical construction.
With such an order, a certain common sense was felt, and this order, tested by time and existed for several decades, I think, justified itself. In the prescribed manner, when the amount of funds for unforeseen work and costs is set within 2-3 percent for both standard objects and objects, the cost of which is determined by analogues, UPSS, price lists for a consumer unit of construction products and other average indicators, sound meaning is hard to find.
Okay, let's leave common sense alone, although we don't want to. But even in legal terms, the established procedure for determining the amount of funds for unforeseen work and expenses does not look brilliant. The fact is that there is a well-known resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR dated March 13, 1986 No. 328. And in the appendix to this Decree, the maximum amounts of funds for unforeseen work and costs for reconstruction and technical re-equipment are given. So, the marginal amounts of funds for unforeseen work and costs given in this document range from 6% to 10%. And even if not only the Central Committee, but also the CPSU itself is long gone, but the Resolution was signed not only by the leadership of the then ruling party, but also by the Government of the country. And Russia announced that it is the successor of the USSR and the laws of the USSR, and the Decrees of the Government of this country are valid until other laws, other Decrees of the Government of Russia on these issues come out. But there were no other resolutions. Neither the Government of the USSR, nor the Government of Russia. This means that the said Decree of March 13, 1986 No. 328 has not lost its force to this day. And the status of the Government is much higher than the status of one of the divisions of this Government. Therefore, until now, until the Government of Russia reconsiders the maximum amount of funds for unforeseen work and expenses, given in the Appendix and the Resolution of the Central Committee of the CPSU and the Council of Ministers of the USSR dated March 13, 1986 No. 328, this document should be guided. And there are no reservations that, they say, the USSR has long been gone, there cannot be.
Moreover, in the Civil Code of Russia, in Article 744, paragraph 1, it is said that the customer has the right to make changes to the technical documentation, provided that the additional work caused by this does not exceed ten percent of the total construction cost indicated in the estimate and does not change the nature of the stipulated in a construction contract. Therefore, sources for covering additional costs should also be provided. But what then to be, if the right to make changes is given in the amount of up to 10%, and the maximum amount of funds for unforeseen work and costs is only 2-3%? Run every time
Gosstroy of Russia for permission? You don't run.
And after all, this time the document is not the former USSR. Russian Civil Code. And the status of this Civil Code of Russia will be higher even than the status of the Decree of the Government of Russia.
Furthermore. In the same article 744 of the Civil Code of the Russian Federation, paragraph 3 says that "the contractor has the right to demand, in accordance with article 450 of this code, a revision of the estimate if, for reasons beyond his control, the cost of the work exceeded the estimate by at least ten percent."
It turns out that when the customer makes changes to the technical documentation, entailing an increase in the estimated cost by 10.5%, the contractor has the right to demand a revision of the estimate, and if the increase in cost is 9.5%, he does not. Customers have the opportunity to cash in on contractors in a completely legal way. Is it good?
This situation has developed as a result of the fact that the maximum amount of funds for unforeseen work and costs for a long time was determined at a rate of 10%. Here / the legislative base has already been brought to this. And then the Gosstroy of Russia sharply reduced the norm of the reserve of funds for unforeseen work and costs. What to do with the legislation?
This and other questions of this kind will be considered in detail in book 5 of the series planned for release under the heading "To help the estimator" - "Contracts and prices in construction". Here, one thing can be said - the best way to eliminate all these inconsistencies and connect what does not fit together is to change the maximum amount of funds for unforeseen work and expenses upwards, restoring the norm of the maximum amount of funds for unforeseen work and expenses in the amount of ten percent.
It seems that they will do the same for the objects of extrabudgetary financing. After all, the customer will not have enough funds in the first place.
And one more question cannot be ignored.
In the last paragraph of clause 3.5.9.1 of the "Guidelines for determining the cost of construction products on the territory of the Russian Federation MDS (81-1.99)" it says: "Part of the reserve of funds for unforeseen work and costs provided for in the consolidated estimate, in the amount agreed by the customer and contractor, may be included in the fixed contract price for construction products. When making settlements between the customer and the contractor for the actual amount of work performed, this part of the reserve is not transferred to the contractor, but remains at the disposal of the customer. "
It's not at all clear what is meant here. It has always been considered in the Guidelines for the determination and application of contract prices in construction that it is stipulated that that part of the reserve of funds for unforeseen work and costs, which was included in the contract price, was transferred to the contractor, and the rest of the customer spent, so to speak, at his own discretion. Here it seems to be included in the contract price and is not transferred to the contractor.
However, the issue here is more serious. This is not just an incident. The fact is that for many years, starting from the estimated regulatory framework as early as 1969, and possibly earlier, there was a procedure for dividing the reserve of funds for unforeseen work and the cost of the contractor's reserve for unforeseen work and the cost of the customer's reserve for unforeseen work and expenses. The contractor's reserve for unforeseen work and costs was established in the form of a percentage rate, charges on object estimates and in the form of the same percentage rate (usually 1-2 percent, but not less than 1%) was charged (without decoding) on the cost of work performed in acts acceptance of work performed, signed by the customer and contractor on a monthly basis. This reserve of the contractor for unforeseen work and costs was intended to compensate the contractor for his additional costs and losses in the process of performing work related to the activities of the contractor, changing the technology of construction production, replacing mechanisms against those taken into account by unit prices, replacing materials without agreement with the customer and the design organization for more expensive, change in transport schemes for the delivery of materials, etc., etc. The contractor does not have a crane (or other mechanism) accounted for by unit prices, there is a more expensive one - the difference is compensated from the contractor's reserve for unforeseen work and costs; the contractor does not have reinforcement of the required diameter right now, but it is urgent to concrete the structures and it is necessary to install reinforcement of a slightly larger diameter - the difference is from there; there is no possibility of delivering bricks by rail due to not completing the wagon norm or due to the lack of the wagons themselves, they have to be transported by road, which is much more expensive - the difference is again compensated from the same reserve. And many other examples on the same topic. And, what is very important, all these compensations for the unforeseen costs of the contractor were carried out without deciphering the practical costs, only by accruing the contractor's reserve for unforeseen work and costs. So it was convenient. But the contractor's reserve for unforeseen work and costs did not include the following types of work:
Costs associated with clarifying the scope of work on working drawings when approving estimate documentation at an earlier stage
Estimated errors identified after the approval of the estimate documentation, including arithmetic errors
Additional costs caused by changes in design decisions in working drawings against design decisions in a previously approved project (and most of the estimated errors could be attributed to them, since the development of design documentation in the approved part of the project was not deep and often in the approved part of the project there simply were not those or other design solutions, underground channels, for example, and all this appeared in the working drawings)
Customer's instructions on the need to perform certain additional work not included in the design and estimate documentation
Instructions of the selection committee about the same when drawing up acts of acceptance of objects into operation.
It turns out that all additional costs associated with a change in the scope of work or with the clarification of prices were compensated from the customer's reserve for unforeseen work and costs. Estimates were prepared for these unforeseen costs and they were drawn up as a separate line in the acts of acceptance of work performed as work performed. And from the contractor's reserve for unforeseen work and costs, as mentioned above, the additional costs of the contractor were compensated, associated with a change by the contractor in the technology of construction production, replacement of mechanisms against those provided for by unit prices, replacement of materials at the initiative of the contractor and more expensive ones, a change in the scheme for delivering materials and etc. That is, additional costs associated with changes in physical volumes were not included in the contractor's reserve for unforeseen work and costs.
With the transition to contract prices in construction in our country, it was determined that the contract price includes the contractor's reserve for unforeseen work and costs without fail and part of the customer's reserve for unforeseen work and costs - at the discretion of the parties, the customer and the contractor, as agreed.
Since 1994, with the introduction of the "Procedure for determining the cost of construction and free (contractual) prices for construction products in the conditions of the development of market relations," Gosstroy of Russia introduced serious changes to the existing situation. Not only was the size of the reserve for unforeseen work and expenses sharply reduced, but the contractor's reserve for unforeseen work and expenses, which was accrued on the cost of work performed as a percentage, was practically eliminated.
In this "Order ..." Gosstroy of Russia indicated that the reserve of funds for unforeseen work and costs (already without distribution to the unforeseen contractor and unforeseen customer) is intended to compensate the contractor for additional physical volumes of work identified during the construction process. For these additional physical volumes of work, additional estimates for unforeseen work and costs should be prepared. These additional physical volumes of work must be included by name in the acts of acceptance of work performed and signed by the customer and contractor. About the contractor's reserve for unforeseen work and costs, as well as compensation for those costs of the contractor that were compensated from this reserve, as mentioned above, not a word was said in this document, as if they ceased to exist with silence about these costs. And the majority of customers (and regulatory authorities, of course) began to understand everything literally and skip only additional physical volumes at the expense of the reserve of funds for unforeseen work and costs, in extreme cases - price adjustments.
But such a position is methodologically incorrect. A number of contractor's costs turned out to be unaccounted for.
It seems that in such a situation, the contractor will have the right to present to the customer for compensation from the reserve of funds for unforeseen work and costs not only additional physical volumes and price adjustments, but all his additional costs identified during the construction process, including:
Compensation for additional costs of contractors due to underestimation of material consumption rates in elemental estimated norms
See book I from the series "To help the estimator" - "Estimates for construction work", ch. 2;
Compensation for additional costs of contractors when the construction technology at the facility differs from the technology adopted and taken into account by the estimated norms and unit prices - see the same book, Ch. 2;
Compensation for additional costs of contractors when the actual amount of costs for temporary buildings and structures exceeds the limit rates, due to the fact that additions are included in the list of title temporary buildings and structures, and the marginal rates of costs for temporary buildings and structures are not increased - see chapter 4 of this book;
Compensation for additional costs of contractors in connection with a change in the methods of delivery and distances of transportation of local building materials, since the estimated prices for local building materials, products and structures, both in the 1984 base and in the 1991 base, take into account transportation costs from the condition of the shortest distance of their transportation and the most economical delivery methods (mainly by rail);
Compensation for the additional costs of the contractor in connection with the blocking of roads for drying in the autumn-spring periods and the need to direct vehicles to a detour or pay for the purchase of passes for heavy-duty trucks;
Compensation for additional costs of contractors in connection with the need to replace mechanisms taken into account by elemental estimated norms and unit prices for those that contractors have. (This is not only the replacement of taps, this is the use of plastering stations instead of mortar pumps and much more);
Compensation of expenses of contractors when using bricks and mortar of higher grades than the average included in the prices;
Compensation of costs of contractors if it is necessary to replace materials with more expensive ones;
Compensation for the additional costs of the contractor for the relocation of heavy construction equipment (cranes, excavators, pile drivers) by tractors on trailers, with a small amount of work performed using this equipment, and therefore the costs of relocation included in the cost of machine shifts, and therefore in unit rates will not suffice.
Etc.
But it would probably be more correct to return to the procedure in which part of the reserve for unforeseen work and expenses is allocated to the contractor at a percentage rate, and is provided for the same purposes as before and is spent in the same manner.
It seems that for objects of budget financing, customers and contractors will be able to resolve this issue on their own, in order to avoid later, during the construction of the facility, many minor disputes,
In accordance with paragraph 3.5.9.2. "Methodological guidelines for determining the cost of construction products on the territory of the Russian Federation MDS (81-1.99)", additional funds for reimbursement of costs that emerged after the approval of project documentation in connection with the introduction of new legislative and regulatory acts should be included in the consolidated estimate calculation of a separate line (in the relevant chapters) with a subsequent change in the final indicators of the cost of construction and approval of the clarifications made by the authority that approved the project documentation, and for construction projects financed from the federal budget - in the manner established by the State Construction Committee of Russia.