Question: Construction work began in 2008. At the time of development design and estimate documentation(hereinafter referred to as “PSD”) for the objects of temporary bridges and access roads there were no territorial estimate standards (of the Krasnodar Territory), the estimate and normative base was 2008-2009. was not released in full. In order to avoid forced downtime and, as a consequence, delays in the delivery of objects, the specified design and estimate documentation was developed using the current federal estimate standards release 2000-2007
Currently, the Federal State Institution “Glavgosexpertiza” has put forward a requirement to recalculate the estimated cost of construction of temporary access roads and bridges on them into the prices of the “reference” base for the 2008-2010 release.
At the time of the comprehensive delivery of design documentation to the Federal State Institution “Glavgosexpertiza”, as of 10/01/2010, all temporary bridges were built and are in actual operation. The cost of the volumes of work performed was determined according to the estimates developed at the “RD” stage, and the work performed by the contractor was handed over in full according to the design and estimate documentation issued in 2001-2007. with payment of all accounting and tax payments.
This state of affairs corresponds to the “Requirements for the preparation of estimate documentation when developing design and working documentation for the construction of facilities financed with funds from the Federal budget”, approved by the order of JSC Russian Railways. According to the specified “Requirements...”, the norms and prices of the approved “reference” base SNB-2001/2008-2009 can be applied when drawing up design and estimate documentation issued after August 18, 2009, and previously issued design and estimate documents using the norms and prices of SNB-2001/ 2007 is not subject to recalculation.
It should be noted that the recalculation of the base cost to the current level was carried out according to the conversion index of the Ministry of Regional Development for the 3rd quarter of 2010 according to Krasnodar region for the type of construction “other objects”. The calculated index for “other objects” does not take into account the specifics of the construction of bridges and tunnels, as well as the range of relevant materials and mechanisms (for example, the use of reinforced sheet piles supplied from Nizhny Tagil, imported bridge and tunnel structures, imported tunneling and drilling equipment, etc.). d.). It should be noted that, in accordance with the contract, construction was carried out both in 2008 and 2009. At the same time, the cost of the completed volumes of work was determined taking into account the conversion indices in force at the time of the work, for example: the index at the level of the 3rd quarter of 2009 was -5.5; at the level of the 4th quarter of 2009 -5.58; FGU "Glavgosexpertiza" to determine current value proposes to use indexes for the 3rd quarter of 2010 in the amount of 4.84. We believe that conversion indices should not be lower than those for which the taxes were accepted and taxes were paid. We offer to determine the cost in current level prices to accept indices for the 4th quarter of 2009.
In addition, we believe that the requirements of the Federal State Institution “Glavgosexpertiza” imposed on the General Designer and the Customer regarding the recalculation of design estimates are based on an incorrect interpretation of the existing regulatory framework in construction, in particular:
- the cost of metal spans, high-strength bolts and supporting parts, which was accepted according to industry (JSC Russian Railways) collections of estimated costs of materials and structures, is underestimated, as for materials and structures the cost of which was not included in Federal collections estimated prices on materials and structures;
- the costs of rail transportation and road transportation over 30 km are illegally excluded with reference to the fact that the cost of transportation is taken into account in the cost of materials according to FSTS-2001 (at the same time, the standards given in the collection of TSC-2001 are indicated, which contradicts clause 4.24 of MDS 81- 35.2004);
- transport and procurement and storage costs are reduced to 3% for general construction materials, which cannot be accepted, since it clearly contradicts clause 4.60 of MDS 81-35.2004, which directly states: if it is impossible to determine transport costs from calculations (even for equipment), these costs can be determined by aggregated indicators, i.e., as a percentage of the selling price;
- costs for enhanced security of facilities by specialized security organizations were excluded from the consolidated estimate, which contradicts the requirements of the letter of the Ministry of Regional Development of the Russian Federation dated August 13, 2008 No. 20070-SM/08;
- the bonus for putting the facility into operation was excluded from the consolidated estimate calculation, which clearly contradicts clause 9.8 of Appendix No. 8 of MDS 81-35.2004;
- in terms of changing the standard for unforeseen expenses based on the expert’s observation from 10% to 3%. In accordance with Article 48.1 Town Planning Code railway transport infrastructure facilities are technically complex objects; bridges with spans of more than 100 m and the depth of the underground part below the planning level of the ground by more than 10 m are considered unique objects. All these parameters are characteristic of objects, and therefore, in the summary estimates of construction costs, a reserve of funds for unforeseen work and costs should be included in the amount of 10%, which does not contradict clause 4.96 of MDS 81-35.2004.
- an illegal requirement was put forward to take into account the cost of refundable amounts according to the general conversion index for construction and installation work. Since the return amounts take into account the cost of the returned materials, therefore, it is necessary to take into account the return amounts according to the indices for materials, which will correspond to the letter of the Ministry of Regional Development of the Russian Federation dated February 2, 2009 No. 2486-SM/08, which requires the accounting of return amounts in the amount of 15% from the cost of title temporary buildings and structures is unreasonable;
- - the costs of repair and maintenance of temporary earth-carrying roads are excluded from local estimates, which contradicts clause 1.1.10 of the technical part of FER-2001-01;
- when adjusting design estimates at the base price level, according to the comments of the Federal State Institution Glavgosexpertiza, design institutes apply a reduction factor of 0.4 to the cost unit prices for the installation of non-ferrous piles, published in the collection “Additions and changes to FER-2001/2008-2009” issue 2, which contradicts the meaning of the letter of the Ministry of Regional Development of the Russian Federation dated August 20, 2010 No. 30424-KK/08. In this regard, the General Designer continues to issue design and estimate documentation at the basic price level, taking into account the application of a coefficient of 0.4, thus underestimating total cost construction of the facility by 60% according to the local estimate, which inevitably entails a reduction in costs according to chapters 8-12 of the consolidated estimate at the base and current price levels. As of December 10, 2010, clarification from the Ministry of Regional Development of the Russian Federation dated November 26, 2010 No. 39988-KK/08 was received regarding the application of the coefficient of 0.4 (at the basic price level, this coefficient is not applied).
The conversion factor for the cost of work using imported high-performance equipment is calculated by the Customer (JSC Russian Railways) and amounts to a scanty value - from 2.58 to 2.82, including the index for mechanisms 1.94 - to 1.86 (Q3 2010 G.). Thus, a precedent can be created when the limit on the cost of non-existent pillars at the current level with a coefficient of 0.4 will be lower than the limit on the cost of work performed when calculating by type and complex of work;
- FGU “Glavgosexpertiza” requires the exclusion of costs for the installation of technological shelters from local estimates, referring in its decision to the fact that this type of cost is taken into account by the norms of winter price increases. However, this remark cannot be taken into account due to the fact that the costs, taking into account winter price increases in the amount of 0.14-0.28%, do not cover the costs of constructing technological shelters provided for by the PIC. According to the note to clause 1 general provisions GSN 81-05-02-2007 costs for the installation of special technological shelters must be determined additionally in accordance with design solutions. Consequently, the requirement of the Federal State Institution “Glavgosexpertiza” to exclude the coefficient of 1.1, applied on the basis of the technical part of clause 3.8 of FER-2001-30 to the cost of work performed in technological shelters, is not legal and cannot be accepted;
- requirements of the Federal State Institution "Glavgosexpertiza" for inclusion in local estimates turnover rates of reinforced concrete slabs are not legal, since they contradict MDS 81-35.2004 and clause 3.7 of GSN 81-05-01-2001;
- the cost of construction of temporary bridges in the summary estimates is unreasonably underestimated by 50% compared to local estimates;
- remark of the Federal State Institution "Glavgosexpertiza" on the accounting of refundable amounts for the cost of dismantled soil, stone, ASG construction sites, temporary access roads cannot be accepted. Re-use of soils is not possible. Due to the short deadlines for the construction of facilities, work on filling dams, access roads, and sites is carried out simultaneously at all facilities, and the use of the same soil in several areas is physically impossible.
It should be noted that the development of estimate working documentation and determination of the cost of work performed is carried out according to the estimate regulatory framework 2001/2007, in accordance with the “Requirements...” of JSC Russian Railways.
Based on the foregoing, unfounded comments from the Federal State Institution “Glavgosexpertiza” and subsequent exclusions from the design and estimate estimates of costs will lead to an artificial reduction in the estimated cost of construction of facilities. This, in turn, will cause losses, and in the future may cause bankruptcy of contractors and, as a result, delays in the construction of a combined (road and railway) road.
Please look into the current situation.

The procedure for using the fund reserve for unforeseen work and costs is given in the Guidelines for determining the cost of construction products in the territory Russian Federation(MDS 81-35.2004). According to paragraph 4.33 of the specified document, part of the reserve of funds provided for in the consolidated estimate, in the amount agreed upon by the customer and the contractor, may be included in the fixed contract price.
In this case, the part of the reserve funds transferred to the contractor is intended to cover the risks of the contracting organization associated with a possible increase during the construction period in the cost of materials and structures, third-party services, increased wages, etc.

According to paragraph 6 of Article 709 Civil Code In the Russian Federation, the contractor does not have the right to demand an increase in the fixed price, and the customer does not have the right to demand a decrease in it, in the case where at the time of concluding the work contract it was impossible to provide for the full scope of work to be performed or the costs necessary for this.

In accordance with paragraph 4.96 of MDS 81-35.2004, when paying for work performed at a fixed contract price, a breakdown of the contractor’s expenditure of part of the reserve included in the fixed contract price is not required. Calculations for individual limited costs must be carried out in accordance with accepted contractual terms.

If payments between the customer and the contractor are made for work actually completed, then the entire reserve of funds for unforeseen work and costs provided for in the consolidated estimate remains at the disposal of the customer and is not included in the price of work performed.

If the state (municipal) construction contract does not provide for the condition of using the reserve of funds for unforeseen work and costs to pay for additional work or costs that arose during the construction of the facility and were not provided for in the design, estimate documentation(solid negotiable price), then the reserve of funds for unforeseen work and costs taken into account in the fixed contract price, in accordance with clause 4.96 of the Methodology for determining the cost of construction products on the territory of the Russian Federation, approved by Decree of the State Construction Committee of Russia dated 05/03/2004 No. 15/1 (MDS 81-35.2004 ), is not deciphered in the acceptance certificates for completed work and is paid by the customer according to the rate agreed upon when forming the contract price.

If it is necessary to perform additional work that exceeds the amount of funds provided for in the contract price for unforeseen work and costs, changes are made to the design and estimate documentation, and the estimate documentation is subject to mandatory re-verification of the reliability of the estimated cost of the object capital construction, the construction of which is financed with funds from the federal budget. In this case, it is recommended that additional work be carried out on the basis of a separate contract or an addition to the main contract.

QUESTION: How is the reserve of funds for unforeseen work and costs distributed between the Customer and the Contractor?

ANSWER:

The consolidated estimate of the cost of construction includes a reserve of funds for unforeseen work and expenses, intended to reimburse the cost of work and expenses, 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 for in the approved project.

Part of the reserve of funds for unforeseen work and costs provided for in the consolidated estimate in the amount agreed upon by the customer and contractor may be included in the fixed free (contractual) price for construction products. When making payments between the customer and the contractor for the actual volumes of work performed, this part of the reserve is not transferred to the contractor, but remains at the disposal of the customer. (Extract from the letter of the Gosstroy of the Russian Federation dated December 29, 1993 No. 12-349 "On the procedure for determining the cost of construction and free (contractual) prices for construction products in the conditions of the development of market relations" Clause 3.5.9). (As amended by the Ministry of Construction of the Russian Federation from the Russian Federation 07/06/95 N VB-26/12-201, dated 04/25/96 N VB-29/12-148).

According to clause 3.5.9.1 "The procedure for determining the cost of construction and free (contractual) prices for construction products in the conditions of developing market relations" (letter of the State Construction Committee of Russia dated December 29, 1993 N 12-349), part of the reserve for unforeseen work and costs is transferred by the Customer to the Contractor only in case of a fixed contract price. When making payments between the customer and the contractor for the work actually performed, the entire reserve remains at the disposal of the customer. At the same time, we inform you that in connection with the release of “Order...” the letter of the Ministry of Architecture and Construction of the Russian Federation dated January 17, 1992 N BF-39/12 has become invalid. (Extract from the letter of the Ministry of Construction of the Russian Federation dated August 30, 1995 No. 12-251 “ON THE RESERVE FOR UNEXPECTED WORK”).

QUESTION: Contingency 2% can be applied to repair work(capital and current repairs)? Is there a documentary justification other than MDS? 81-35.2004 ? How to use it in the estimate, where to insert it and what is it calculated for? What's included unexpected costs except what is written in the MDS 81-35.2004 ?

ANSWER:

Incidental rates of 2% are applied at capit A linen repair. Everything is described in the MDS (clause 4.96).

In the estimate it is calculated on the total before VAT (i.e. on the cost of construction and installation works, taking into account the costs of temporary buildings, winter price increase, transportation of workers (if you take them).

To justify unforeseen costs, when drawing up the COP, is being done a separate calculation for work (the cost must be no less than the reserve provided for in the estimate), which is not included in the estimate for the contract, is not additional work that arose during the execution of the work, but is necessary (for example, an error in the design documentation for repairs, if any ).

Unforeseen Costs - limited amount. And if it is not enough, then it is necessary to make changes to the design and estimate documentation and take into account the costs of unforeseen work that arose during the construction process. And if the firm contract price, taking into account the limit of unforeseen ones, does not cover the costs of the work that has arisen, then the contractor must break down the “unforeseen costs” all into “shelves” (make estimates, cost estimates, etc.) for the customer, and the customer must determine whether this is necessary , because These are his additional expenses. And this is necessarily stated in the contract, i.e. "force majeure circumstances". When determining additional costs, everything must be specified in the contract.

QUESTION: Please provide clarification on the issue of including a reserve of funds for unforeseen work and costs in the consolidated construction cost estimate.

ANSWER:

Based on the Methodology for determining the cost of construction products on the territory of the Russian Federation (MDS 81-35.2004 clause 4.96), as well as the order of the Ministry of Regional Development of the Russian Federation No. 220 dated 01.06.2012 “On amendments to the Methodology for determining the cost of construction products on the territory of the Russian Federation” in the consolidated estimate calculation of construction costs includes a reserve of funds for unforeseen work and costs in the amounts established regulatory documents. The above documents are included in federal register estimate standards.

By Decree of the Government of the Russian Federation No. 628 of June 25, 2012 “On invalidating clauses 31.1 and 31.2 of the Regulations on the composition of sections of project documentation and requirements for their content”, the above paragraphs that were previously excluded from Government Decree No. 87 of February 16, 2008 included by Decree of the Government of the Russian Federation No. 1006 dated December 7, 2010 (on the inclusion of a reserve of funds for unforeseen work and costs in the consolidated estimate of the cost of construction).

QUESTION: The State Expertise excludes the reserve from the consolidated estimate, citing Decree of the Government of the Russian Federation No. 628 of June 25, 2012. Is the expert’s comment legal?

ANSWER:

Considering that the Regulations on the composition of sections of project documentation and requirements for their content, approved by Decree of the Government of the Russian Federation of February 16, 2008 No. 87 (hereinafter referred to as the Regulations) are intended to establish requirements for sections and content of project documentation, and not for the accounting procedure in estimate documentation for certain types of costs, by Decree of the Government of the Russian Federation of June 25, 2012 No. 628, paragraphs 31 (1) and 31 (2) of the said Regulations were excluded.

According to paragraph 30 of the Regulations, estimate documentation for the construction of capital construction projects, financed in whole or in part with funds from the federal budget, is drawn up using estimate standards included in the federal register of estimate standards to be applied when determining the estimated cost of capital construction projects, the construction of which is financed by federal budget funds (hereinafter referred to as the federal register of estimate standards).

The procedure for drawing up estimate documentation is established by the Methodology for determining the cost of construction products on the territory of the Russian Federation (MDS 81-35.2004), included in the federal register of estimate standards.

Clause 4.96 of MDS 81-35.2004 (as amended by the order of the Ministry regional development Russian Federation dated June 1, 2012 No. 220) establishes a procedure for accounting in the estimate documentation for the reserve of funds for unforeseen work and costs.

Taking into account the above, the reserve of funds for unforeseen work and costs of capital construction projects, the construction, reconstruction or major repairs of which are financed using federal budget funds, is determined in accordance with clause 4.96 of MDS 81-35.2004.

QUESTION: When compiling latest edition MDS 81-35.2004 in clause 4.96. the last paragraph was removed from the previous edition, namely: “when paying for work performed under contracts with an established fixed contract price, the reserve of funds for unforeseen work and costs in the acceptance certificates of work performed is not deciphered and is paid by the customer at the rate agreed upon when forming the contract price " Does the new edition of the MDS allow:

- include a reserve for unforeseen work in full (3.0% for facilities industrial purposes) when forming a fixed contract price,

- include in the acceptance certificates of completed work and pay according to the rate agreed upon when forming the contract price.

ANSWER:

In accordance with clause 4.96 of the Methodology for determining the cost of construction products on the territory of the Russian Federation (MDS 81-35.2004), as amended by Order of the Ministry of Regional Development of the Russian Federation dated June 1, 2012 No. 220, the reserve of funds for unforeseen work and costs is determined by the state customer in agreement with the main manager of funds from the corresponding budget for capital construction projects for industrial purposes in an amount not exceeding 3 percent.

At the same time, the possibility of taking into account part of the reserve of funds for unforeseen work and costs in the initial (maximum) price of the contract when preparing tender documentation is determined by the state customer in agreement with the main manager of the corresponding budget.
According to paragraph 4.1 of Article 9 Federal Law dated July 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs” (hereinafter referred to as the Federal Law), the price of a state or municipal contract is fixed and cannot change during its execution, for with the exception of cases of concluding a contract on the basis of clause 2.1 of part 2 of article 55, as well as cases established by parts 4.2, 6, 6.2 - 6.4 of article 9 of the said Federal Law.

Mutual settlements for work performed (costs) are carried out in the manner prescribed government contract, within the fixed contract price.

Taking into account the above, the need for the contractor to confirm the reserve of funds for unforeseen work and costs included in the firm contract price is established by the government contract, and in the absence of such confirmation, the price of the government contract may be reduced.

QUESTION: When undergoing an examination of the design and estimate documentation, the Federal State Institution "Glavgosexpertiza", referring to the order of the Ministry of Regional Development of Russia dated 06/01/2012 No. 220, demanded that the amount of funds for unforeseen work and costs be agreed with the customer. The customer responded that in accordance with the Decree of the Government of the Russian Federation dated June 25, 2012 No. 628 “On invalidating clauses 31(1) and 31(2) of the Regulations on the composition of sections of project documentation and requirements for their content,” the reserve of funds for unforeseen work and costs in the consolidated the estimate calculation is not included, and the order of the Ministry of Regional Development dated 06/01/2012 No. 220 was cancelled.

ANSWER:

Order of the Ministry of Regional Development of the Russian Federation dated 01.06.2012 No. 220 introduced changes to the Methodology for determining the cost of construction products on the territory of the Russian Federation (MDS 81-35.2004), approved by Resolution of the State Committee of the Russian Federation for Construction and Housing and Communal Sector dated 05.03.2004 No. 15 /1 (hereinafter referred to as the Methodology), including paragraph 4.96 of Section IV of the Methodology, regarding the reserve of funds for unforeseen work and costs.

Taking into account the above, the amount of funds for unforeseen work and costs of capital construction projects, the construction, reconstruction or major repairs of which is carried out with the involvement of funds from the budgets of the budgetary system of the Russian Federation, is determined in accordance with the above order and is included in the consolidated estimate of the cost of construction.

QUESTION: Currently, our organization is checking and approving auction documentation for an open auction in electronic form for the right to conclude a government contract for construction.

For this facility, there is available design documentation that has passed the state examination, an order for its approval, and limits on federal budget funds have been allocated for construction work for 2010.

In order to eliminate possible inaccuracies when calculating the initial (maximum) contract price, we ask:

1. Explain the procedure for accounting for the reserve of funds for unforeseen expenses when calculating the initial (maximum) contract price. The price of the government contract is fixed.

2. Clarify the procedure for calculating the initial (maximum) contract price, indicating the regulatory document for this type of calculation.

3. Clarify the procedure for paying the reserve of funds for unforeseen expenses during the construction of the facility.

ANSWER:

According to paragraph 1 of the Regulations on the Ministry economic development and trade of the Russian Federation, approved by Decree of the Government of the Russian Federation of August 27, 2004 No. 443, federal body executive branch, performing the functions of producing public policy and legal regulation in the field of procurement of goods and services for state and municipal needs is the Ministry of Economic Development and Trade of the Russian Federation.

Taking into account the above, on the issue of application of the provisions of the Federal Law of June 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs,” including on issues of the procedure for forming the initial (maximum) price state contract (inclusion of certain costs, including reserve funds, in fixed prices) and the procedure for payment for work performed (other costs) under government contracts with a fixed contract price, it is recommended to contact the Ministry of Economic Development of Russia.

At the same time, according to clause 4.1 of Article 9 of the Federal Law of June 21, 2005 No. 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs,” the price of a state or municipal contract is fixed and cannot change during its execution, except for cases of concluding a contract on the basis of clause 2.1 of part 2 of Article 55, as well as cases established by parts 4.2, 6, 6.2-6.4 of Article 9 of the said Federal Law.

In accordance with paragraph 1 of Article 6 of the said Federal Law, the determination of the initial (maximum) price of a state or municipal contract is carried out by the construction customer.

According to the Ministry of Regional Development of Russia, by decision of the customer, part of the reserve for unforeseen work and costs, as a rule, no more than 50% of the standard funds, can be included in the initial (maximum) starting price of the bidding (auction).

In addition, the Ministry of Regional Development of Russia believes that the initial (maximum) price of a competition (auction) can be determined using the base-index method using indices of changes in the estimated cost reported by the Ministry of Regional Development of Russia in force at the time of the announcement of the tender and forecast deflator indices established by the Ministry of Economic Development Russian Federation. Forecast deflator indices are recommended to be used taking into account the volume of work planned for completion in a specific quarter, determined in accordance with the construction organization project (work schedule).
In this case, mutual settlements for work performed (costs) are carried out in the manner prescribed by the state contract, within the limits of the fixed contract price.

The construction process is associated with many unexpected work that requires immediate permission. Creating a reserve of funds to cover unforeseen work and costs is a way to protect against risks caused by various obstacles during the construction process.

According to its structure, the reserve of funds for unforeseen work and costs at the basic price level is divided into 2 parts: the customer and the contractor.

The customer can spend his part of the reserve on:

• payment for additional work. These works may be subject to clarification by the customer in accordance with the established procedure at the stage construction project in comparison with architectural space-planning indicators and technological solutions, clarification constructive solutions, as well as replacement, at the initiative of the customer, of individual building structures and materials provided for in the working drawings;
• clarification of the cost when identifying during the construction process work that was not taken into account in the working drawings and estimate documentation;
• payment for other work and expenses that are subject to reimbursement in accordance with regulatory legal acts due to the reserve of funds for unforeseen work and costs. For example, reimbursement of costs associated with the occurrence of extreme weather conditions(the recommendation is contained in the resolution of the Board of the Ministry of Construction and Architecture dated December 9, 2009 No. 408).

The contractor, in turn, uses part of the reserve for:

• reimbursement of costs arising during the performance of work in the event of a change in the methods of work performed at the initiative of the contractor;
• replacement of mechanisms;
• replacement in the prescribed manner of individual building structures and materials provided for in the design and estimate documentation, without deteriorating technical characteristics.

A reserve of funds for unforeseen work and costs is provided for in the consolidated estimate of construction costs. Directly in the estimate documentation developed at the basic price level as of January 1, 2006, the reserve is calculated from the amount of the estimated cost of work and expenses included in chapters 1-12 of the SSR (clause 42 of the Instructions for determining the estimated cost of construction and drawing up estimate documentation, approved by the resolution of the Ministry of Construction and Architecture dated December 3, 2007 No. 25, as amended on November 25, 2013 No. 36) and is indicated as a separate line in column 9 with distribution among columns 3-8.

But, as is known, from January 1, 2012, estimate documentation for the construction of facilities, regardless of sources of financing, is developed on the basis of resource consumption standards in kind. Consequently, it makes no sense to consider in detail the procedure for including a reserve of funds for unforeseen work and costs in the estimate documentation drawn up at the basic price level as of January 1, 2006.

However, at present there are still a number of objects with an estimated cost at the basic price level. In this regard, let us pay attention to only a few points. In particular, the contractor has at his disposal part of the reserve of funds for unforeseen work and costs, which amounts to:

• 1.5% - for industrial facilities, as well as utility networks, roads and amenities, for which an independent project is being developed. Manufacturing sectors: industry, agriculture, forestry, transport, communications, construction, trade and catering, logistics and sales, procurement, information and computing services, organizations carrying out operations with real estate, organizations carrying out general commercial activities to ensure the functioning of the market, geology and subsoil exploration, geodetic and hydrometeorological services, other types of activities in the sphere of material production;
• 1% - for non-industrial facilities, residential buildings. Non-manufacturing industries: housing construction, public utilities, consumer services, healthcare, physical education and social security, education, culture and art, science and scientific services, finance, credit, insurance, pensions, management, public associations.

The reserve of funds for unforeseen work and costs is not accrued for the cost of materials, products and structures and the cost of equipment, furniture and inventory supplied under contracts from outside the Republic of Belarus.

Accounting for reserves in NRR

A somewhat different situation arose when calculating the reserve of funds for unforeseen work and costs on the basis of the work permit.

In accordance with sub. 33.1 Instructions on the procedure for determining the estimated cost of construction and drawing up estimate documentation based on resource consumption standards in kind were approved by Resolution of the Ministry of Construction and Architecture dated November 18, 2011 No. 51, as amended dated March 28, 2016 No. 9, the reserve of funds for unforeseen work and costs is calculated as a percentage of the total of chapters 1-11 according to columns 3-9 and is accepted as a separate line in the SSR as follows:

1) at the stage of the architectural project:

a) for construction carried out according to individual projects:

• industrial facilities - 4%;
• non-industrial facilities (except residential buildings), as well as utility networks, roads and landscaping, for which an independent project is being developed - 3%;
• residential buildings - 2%;

b) for construction carried out according to standard and reusable individual projects:

• industrial facilities - 2%;
• non-production objects, incl. residential buildings - 1.5%;

2) at the stage of the construction project - in the amounts established by subparagraph. 1a, 1b item 1 this list, with a coefficient of 0.8;

3) during the construction of experimental facilities - in the sizes established by subparagraph. 1a, 1b item 1 of this list, using a coefficient of 1.25.

For objects that include buildings, structures with different sizes reserve funds for unforeseen work and costs, the amount is determined based on specific gravity the estimated cost of the relevant building or structure.

However, these funds provided for by the SSR are not distributed between the customer and the contractor. Instruction No. 51 does not provide for the accrual of a reserve of funds for unforeseen work and costs transferred to the disposal of the contractor.

In the estimate documentation in accordance with sub. 33.1 of Instruction No. 51 includes a reserve of funds for unforeseen work and costs of the customer. The customer can use them to compensate for the increase in construction costs caused by changes in the volume and nature of the work. As a consequence, the question arises: how can a contractor, when setting the price of his proposal, take into account the costs caused by various unforeseen circumstances during the construction process? Exacerbate at the moment norms of the Regulations on the procedure for forming a fixed contract price for the construction of facilities, approved by Resolution of the Council of Ministers dated November 18, 2011 No. 1553, as amended on November 10, 2014 No. 1061, taking into account which a fixed contract price is formed. When forming the price of his proposal, the contractor can apply a risk factor in calculating the cost, which compensates for various unforeseen circumstances that arose during the construction and installation work.

The maximum value of the risk coefficient is currently not provided for by law.

Justification of the risk coefficient is necessary only in the event of such a requirement from the customer. There is also no list of unforeseen circumstances that the contractor can take into account when applying given coefficient.

Thus, the contractor has the right to independently determine the value of this coefficient when forming the price of his proposal for the purpose of concluding a construction contract with the customer.

The formula for calculating the risk coefficient is not established by regulatory documents. The following method is possible:

K p = 1 + R / C,

where K p is the required risk coefficient;

P - cost of risks for a construction project or for a specific period;

C - the cost of the construction project or the cost of work performed during a specific period.

But when forming the price of his proposal, the contractor should take into account that the use of a significant risk coefficient may make his proposal uncompetitive in comparison with other proposals submitted to the customer.

You need to know that according to the provisions of the Regulations on the procedure for organizing and conducting procurement procedures for goods (works, services) during the construction of facilities, approved by Resolution of the Council of Ministers dated January 31, 2014 No. 88, as amended dated July 30, 2015 No. 650, the customer (organizer of contract bidding) has the right to demand justification and calculation of the price of the participant’s proposal, indicating the method for determining it, as well as other documents provided for in the tender documentation. In addition, when conducting contract tenders, the contractor’s proposal using a risk coefficient, incl. during the procedure for reducing the initially offered price, it may exceed the starting price. It should be taken into account that additional work, not provided project documentation, are not taken into account when calculating the risk coefficient, since they are not considered unforeseen circumstances.

Questions that arise in practice

1. From what funds are the costs of additional work and volumes paid?

Answer: Estimate documentation is drawn up in accordance with Instruction No. 51. The reserve of funds for unforeseen work and customer costs is included in the estimate documentation in accordance with subclause. 33.1 of Instruction No. 51. Costs for additional work and volumes not taken into account in the approved estimate documentation are paid by the customer in the manner set out in paragraph 38 of Instruction No. 51, namely, compensation for this increase is made from the reserve of funds for unforeseen work and costs and savings on other items within the cost of construction as a whole.

Note. The clarification is contained in the letter of the Republican Unitary Enterprise “RSTC” dated April 2, 2013 No. 09-922 “On the use of funds for unforeseen work and expenses.”

1. The customer requests that the reserve of funds for unforeseen work and costs for customer materials be excluded from the work completion certificates. Is this legal?

Answer: Yes, if this condition provided for in the contract.

The accrual of reserve funds for unforeseen work and costs for customer materials is determined by contractual relations. The explanation is contained in the letter of RUE “RSTC” dated October 22, 2008 No. 07-2374 “On customer materials transferred to the contractor.”

It is worth noting that this clarification relevant for objects estimated cost which are calculated at the basic price level, since the structure of the reserve of funds for unforeseen work and costs includes a part of the contractor.

Olga Kuryakova, estimate specialist