SELECT dogovors.id_Dog,Dogovors.mes AS Месяц, Dogovors.NumberAct AS Номер_счета_фактуры, 
Dogovors.DateAct AS Дата_счета_фактуры, Dogovors.kod_52 AS Вид_услуги,
 Dogovors.kod_33 AS Целевая_программа, Sum(DogFact.sum) as Сумма, 
Count(DogFact.mes) as Количество_строк  
  FROM Dogovors, DogFact  
  Where parent_id_Doog='104' and Type_dog='Факт' and 
dogfact.fk_id_Dog=(select id_dog from dogovors where parent_id_Doog='104') 
  Group by dogovors.id_Dog, agree_cur, agree_meneg, agree_PBU, 
date_cur,date_maneg, date_PBU, Dogovors.mes,Dogovors.NumberAct,
  Dogovors.DateAct,Dogovors.kod_52, Dogovors.kod_33