סגירת החודש עם פרוטוקול KS-2 ותעודת KS-3

Record what was executed against each smeta position for the period as a percentage of its contract quantity. The earned quantity follows from that percentage and the design quantity, and the earned amount from the same percentage and the position total, so one honest number per line produces the whole valuation.

למה: A KS-2 act built from a single project percentage cannot be checked and therefore cannot be approved without a conversation. Measured line by line, the disagreement is about one smeta position rather than about the whole month, and the rest of the money moves while that one is settled.

Read the valuation back against the bill and check the rates it used are the contract rates. Where a smeta position has been measured past the quantity the contract carries, deal with it as a change to the position with an order behind it rather than as a larger figure on the same line. A norm-based rate carries the labour, machinery and materials behind it, so the act can be read back to the resources it claims rather than to a single figure. That is what makes a disagreement about one position a conversation about one norm.

למה: An additional works agreement certified quietly is one the client can refuse at the final account, months after the work was built and paid for down the chain. Raising it as a change while it is small is the only version of that conversation where you are not asking to be paid for work already done.

Route the KS-2 act to the client's technical supervisor, and to whoever the contract adds after them. Keep the approval date, because the KS-3 certificate follows the approval and the payment clock runs from there, so an approval that slips moves everything behind it. On a state contract under 44-FZ the act is signed as the acceptance document in the EIS, the customer has the period the contract sets and at most twenty working days to sign it or refuse it with reasons, and payment then falls due within seven working days of that signature.

למה: Approval sitting in an inbox is the most common reason a payment is late, and it is invisible while it is happening because nobody has refused anything. A route with a date on each hop turns that into a question with an owner instead of a monthly complaint.

Take the cumulative valuation, subtract what has already been certified, and apply guarantee retention at the contract percentage. The figure that leaves this step is the one the KS-3 certificate is raised for, and the backup behind it is the measure that produced it.

למה: Interim payments are cumulative, so the month's money is a difference between two totals rather than a total of its own. Computing it from the cumulative figure is what stops a line being paid twice or dropped entirely when a period is re-measured.

Raise the KS-3 certificate against the approved KS-2 act, carrying guarantee retention and any deduction the contract provides for, and reference the KS-2 act on it. The KS-3 carries the VAT line, at twenty-two percent since January 2026, and the VAT invoice (schet-faktura), or the universal transfer document that replaces the act and the invoice together, follows within five calendar days of the KS-2 signature, because that signature is the tax point for the works.

למה: A demand for a figure nobody approved is one that will be returned, and the clock does not start on a returned document. Matching it to the KS-2 act also means the accounts and the valuation tell the same story at year end without anybody reconciling them by hand.

Open a clock over the KS-3 certificate starting from the day the KS-2 act is signed, under 44-FZ. Payment falls due 7 working days later, and the clock records that date rather than leaving it to be worked out when somebody asks. That is the state-contract clock, and the module carries it as the Russian public procurement regime. On a private contract the Civil Code leaves the period to the parties, so open the clock on the contract's own days instead.

למה: The single most expensive mistake in interim payment is starting the count on the wrong event, because every deadline behind it inherits the error and none of them look wrong. Anchoring on the day the KS-2 act is signed once makes the whole chain checkable.

Put the approved figure next to the figure you asked for and carry the difference forward. What is unpaid, and how long it has been unpaid, belongs in the accounts as a number rather than in a conversation.

למה: The gap between applied and certified is the health of the commercial relationship expressed as money, and it is only visible if somebody puts the two numbers side by side every period. Cumulatively it is also the single best predictor of a final account fight. The two forms are reconciled at contract close whether or not anybody reconciled them monthly, and a year of small differences is not a month of arithmetic. Doing it every period is the same work spread over the time when it is still cheap to correct.