81 n changes. Plan of financial and economic activities of state educational institutions

Now the institutions are preparing a plan for the financial and economic activities of the institution for the next year: they summarize information on expected income and planned expenses. How to draw up and approve the FCD plan, as well as the rationale for it with ready-made samples, is in the article.

Uniform requirements To FHD plan approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up a financial and economic activity plan in the manner and in the form that the founder establishes. Features for separate subdivisions also determined by the founder.

How long do institutions draw up a plan

Draw up a FCD plan for the periods approved by the law (decision) on the budget:

• financial year - for one year;
• fiscal year and planning period - for the next year and planning period.

The founder, in his own order, has the right to provide for additional detailing of indicators. For example, by time interval - quarterly, monthly or by types of financial security.

Regional and municipal institutions form the FCD Plan in regional and municipal information systems. For example, municipal institutions of the city of Perm work with the FCD Plan in the centralized system "AKC-Planning" (clause 2.15 of the Procedure approved by the resolution of the administration of the city of Perm dated July 18, 2011 No. 354).

Employees believe that they cannot be punished for rudeness at work if they cope with their duties. Sometimes they are right, even if there is a ban on inappropriate behavior in the local acts of the institution. But it also happens that the chief accountant works both on holidays and on weekdays until late, and as a reward he receives a reprimand and dismissal. Moreover, the court takes the side of the employer.

Data on income-generating activities in the FHD plan

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.

If during the year you receive income that was not taken into account in the FCD Plan, make changes to it.

If the founder has decided to return the balance of the targeted subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts in a separate line with a minus sign ().

The receipt of income by budgetary and autonomous institutions is reflected in accounting.

Indicators for payments when drawing up a plan for financial and economic activities

Form the planned indicators for payments in the context of payments that are directed to:

• for employee benefits and payroll;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for gratuitous transfers to organizations;
• for other expenses;
• for the purchase of goods, works, services.

Substantiation of the indicators of the FCD plan

The formal part of the FCD plan

The formal part of the FCD Plan must contain the signatures of the officials responsible for its content:

• manager (person authorized by him);
• the head of the financial and economic service or another person authorized by the head;
• document executor.

This is stated in paragraph 18 of the requirements approved by the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

Approval of the financial and economic activity plan

The budgetary institution forms the FCD Plan and passes it to the founder so that he can do it. The founder has the right to give the authority to approve the FCD Plan of the head budget institution. In what terms to approve the Plan, the founder establishes by his order.

An autonomous institution submits the formed FCD Plan for consideration to the Supervisory Board, which issues an opinion based on the results. Send a copy of the conclusion to the founder for review. And then, taking into account the conclusion of the Supervisory Board, the FCD Plan is approved by the head of the institution.

Before submitting the FCD plan, be sure. The magazine's experts have selected eight mistakes that are generally not of concern to your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. A mini-test has been prepared for each error: you will immediately know if you have a problem and understand how to find and fix the inaccuracy.

In the FCD plan, budgetary institutions summarize information on expected income and planned expenditures. What to take into account and how to include indicators in the Plan for a budgetary institution - in the article.

Uniform requirements for the plan of financial and economic activities of a budgetary institution were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up the plan in the manner and in the form that the founder will establish. Features for separate divisions are also determined by the founder.

Federal institutions form the FCD Plan in the Electronic Budget system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04 / 75209). Consider how to fill out the FCD plan of a budgetary institution for 2019.

The procedure for filling out indicators in the FCD plan for budgetary institutions

In respect of financial activities fill in the heading, content and formatting parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, the list paid services or works, the total book value of movables (including OCDI) and real estate. As well as other information that the founder requires.

tabular part

In the tabular part of the financial and economic activity plan of the institution for 2019, indicate:

• indicators financial condition(on non-financial and financial assets, on liabilities);
• planned indicators for receipts and payments.

How to fill in the indicators of the financial condition of a budgetary institution

Reflect the indicators of financial condition in the FCD plan for the last reporting period before the date of its compilation. In the tabular section, give separately:

• the value of immovable and especially valuable movable property;
• amount accounts receivable income and expenses;
• the amount of overdue accounts payable.

This is established in paragraph 8 of order No. 81n.

Sample FCD plan of a budgetary institution for 2019

Before submitting the FCD plan, it is mandatory

Income indicators in terms of financial and economic activities

Form planned indicators for receipts in the context of:

• subsidies for the implementation of state tasks;
• targeted subsidies;
• subsidies for capital investments;
• grants:
• proceeds from the provision of services (performance of work) for the main types of activities that institutions provide on a paid basis;
• income from income-generating activities;
• proceeds from the sale of securities.

Data on income-generating activities in terms of FHD of a budgetary institution

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.

If during the year you receive income that was not taken into account in the FCD Plan, make changes to it.

Expenses of budgetary institutions and the FCD plan

Form the planned indicators for payments in the context of payments that are directed to:

• for employee benefits and payroll;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for gratuitous transfers to organizations;
• for other expenses;
• for the purchase of goods, works, services.

Justification of the indicators of the FCD plan of a budgetary institution

Justify separately for each source of financial security. And only if the founder has established that the costs in the FCD Plan are not divided by source, do not divide the calculations. This is stated in paragraph 11 of order No. 81n.

Approval of the FCD plan of a budgetary institution

The FCD plan of the subdivision, including taking into account changes, is approved by the head of the budgetary institution. Moreover, it is necessary to approve the FCD Plan within the time limits established by the founder.

Plan FHD budget the institution forms and transfers to the founder for his approval. The founder has the right to give such authority to the head of a budgetary institution. For this, the institution issues an order. This procedure is established by paragraph 22 of the requirements approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

How to draw up and change the FCD plan for 2017

Editor-in-chief of the reference system "Economics of LPU"

The FCD plan is compiled by budgetary and autonomous institutions in order to summarize information on expected income and planned expenditures. In this recommendation, we will consider how to draw up or change a FCD plan.

The main changes in the formation of the FCD plan for 2017

When forming the FCD plan for 2017, take into account the changes that the Ministry of Finance of Russia made to Order No. 81n.

The main change: to the draft FCD plan for 2017, it is necessary to attach justifications or calculations of planned indicators that were used in its formation.

This year, the economist needs to substantiate the indicators of the draft FCD plan for 2017 and the planning period. Present the information to the founder in tables. Fill them in separately by financial security codes for the following costs:

- personnel costs;

– payment of taxes, fees and other payments;

- Procurement costs.

The Ministry of Health of Russia approved the form of such tables in the appendix to Order No. 81n. Please note: the founder can change their format. For example, enter new columns, lines, additional details and indicators. If any costs are not included in the FCD plan, do not complete the table for them.

Example: Calculation (justification) of expenses for payment of land tax

How to fill out the FHD plan

The FCD plan is made up of autonomous and budgetary institutions (subparagraph 6, paragraph 3.3, article 32 of the Law of January 12, 1996, paragraph 7, part 13, article 2 of the Law of November 3, 2006).

The Ministry of Finance of Russia has approved the Uniform Requirements for the Plan of FCD (Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n).

Draw up the FCD plan in the manner and in the form that the founder establishes. Features for separate divisions are also determined by the founder. This is stated in paragraphs 2, 4, 16 of the Requirements approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, and paragraph 2 of the letter of the Ministry of Finance of Russia dated February 9, 2012 No. 02-03-09 / 429.

Draw up a FCD plan for the periods as approved by the law (decision) on the budget:

– financial year – for one year;

- fiscal year and planning period - for the next year and planning period.

The founder, in his own order, has the right to provide for additional detailing of the indicators of the FCD Plan. For example, by time interval or by type of medical care.

To draw up a FCD Plan for 2017, enter the indicators and information in separate tables. So, in table 1, include indicators of financial condition. In table 2, include indicators on receipts and payments. At the same time, reflect payments for the costs of purchasing goods, works, services in a separate table 2.1. Information about the funds at the temporary disposal of the institution is reflected in table 3. background information include in table 4.

The FCD plan consists of a heading, content and formatting parts. Reflect the data in the tabular part in rubles with an accuracy of the second decimal place after the decimal point (clause 4 of the Requirements approved by order of the Ministry of Finance of Russia dated 01.01.01 No. 81n).

header

In the heading of the FCD Plan, indicate:

- in the heading "APPROVED": the position of the authorized person to approve the plan, his signature with a transcript and the date. The deadline for approving the FCD Plan is set by the founder (letter of the Ministry of Finance of Russia dated October 22, 2013 No. 12-08-06 / 44036);

- the date when the document was drawn up;

- name of the institution;

- the name of the subdivision, if the FCD Plan is a subdivision;

- name of the founder;

- additional details identifying the institution (subdivision): address of the actual location, TIN, KPP;

– fiscal year (financial year and planning period);

Such rules are established by clause 8 of the Requirements approved by order of the Ministry of Finance of Russia dated 01.01.01 No. 81n.

How to fill in the receipts and payments

Fill in the indicators of the FCD Plan for receipts and payments at the stage when the Ministry of Finance of Russia forms the draft budget for the next financial year (planning period). The basis for preparation is information from the founder on the planned volumes of expenditure obligations:

- targeted subsidies;

– budget investments under the authority of the state customer.

After the law (decision) on the budget is approved, specify the indicators of the FCD Plan.

Admission figures

Form planned indicators for receipts in the context of:

- subsidies for the implementation of state tasks;

- targeted subsidies;

– grants in the form of subsidies, including those provided based on the results of a competition;

– income from income-generating activities.

Form data on subsidies, grants in the form of subsidies and budget investments, taking into account the amounts by departments based on the information of the founder. And the divisions compile this data based on information from the head office.

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation.

If during the year you receive income that was not taken into account in the FCD Plan, then make changes to it.

If the founder has decided to return the balance of the target subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts in a separate line with a minus sign (letter of the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10 / 225).

Payment indicators

Form the planned indicators for payments in the context of payments that are directed to:

- for employee benefits and payroll;

– social and other payments to the population;

– taxes, fees and other payments;

– gratuitous transfers to organizations;

- other expenses;

– purchase of goods, works, services.

Detail the total amount of expenses for the purchase of goods, works, services in the schedule according to the Law. And if you make purchases according to the Law, then in terms of purchases.

Form planned amounts of payments taking into account standard costs. For the federals, the calculation procedure is established by the Government of the Russian Federation. And the values ​​​​of the standards are the founder (clause 14 of the Decree of the Government of the Russian Federation of June 26, 2015 No. 000).

On the ground, the calculation procedure is approved by the authorities of the subjects and the local administration.

At the same time, there is no indication in the legislation that the planned volumes of payments should strictly correspond in terms of volume and purpose to standard costs. Therefore, institutions independently determine the amount of payments within the limits total amount government subsidies. In particular, they redistribute funds by types of expenses, and at the same time, the indicators of the FCD Plan must be clarified.

If an institution reallocates subsidy funds because of savings, then be careful about what you want to spend them on. Thus, the Ministry of Finance of Russia admits the possibility of spending the saved funds of subsidies on payments to employees (travel allowances, bonuses, etc.) or, for example, on paying a lump-sum allowance to an orphan student for previous years.

This is stated in the letters of the Ministry of Finance of Russia dated December 30, 2014 No. 02-07-10 / 69030, dated October 17, 2014 No. 02-05-10 / 52622, dated January 29, 2013 No. 02-13-06 / 293, from 8 financial statements budgetary and autonomous institutions submit to the founder a report on the implementation of the CFD Plan.

Making part

The formal part of the FCD Plan must contain the signatures of the officials responsible for its content:

– the head of an institution or subdivision (a person authorized by him);

– the head of the financial and economic service or another person authorized by the head;

- the executor of the document.

Who approves the FHD Plan

Budgetary and autonomous institutions have differences in the procedure for approving the FCD Plan.

The FCD plan is formed by the budgetary institution and submitted to the founder for his approval. But by order, the founder has the right to give such authority to the head of a budgetary institution.

An autonomous institution submits the FCD Plan for consideration to the Supervisory Board, which issues an opinion based on the results. The institution sends a copy of it to the founder for review. And then, taking into account the conclusion of the Supervisory Board, the FCD Plan is approved by the head of the institution.

The FCD plan of the unit, including taking into account changes, is approved by the head of the budgetary (autonomous) institution. Moreover, it is necessary to approve the FCD Plan within the time frame set by the founder.

When to make changes to the FCD Plan

To make changes to the FCD Plan, draw up a new FCD Plan. The new indicators should not contradict the indicators in terms of cash transactions for payments that were made before the changes were made.

Changes in enrollment and exit indicators

When do you need to make changes? Do this if the institution has unplanned income or expenses during the year. In particular, make changes to:

in income indicators, if received:

– insurance payment for OSAGO or CASCO in as a result of an accident with the institution's car;

- reimbursement of expenses that the institution has made earlier (for example, reimbursement of sick leave, from the military registration and enlistment office during military training);

in expenditure figures if:

- the institution's needs for goods, works or services have changed. For example, if the costs of the institution have increased or decreased;

- was formed savings as a result of the implementation of the state task. In this case, reallocate these funds to other payments, depending on the needs of the institution.

Attention: When you draw up the FHD Plan, try to take into account all the expected income and plan the expenses of the institution during the coming year.

The financial and economic activity plan, or FCD of a budgetary institution, is a document containing information about all the income and expenses of an enterprise. It is formed for the financial year and planning period. In the article we will talk on the creation and approval of the FCD plan of a budgetary institution.

FCD plan of a budgetary institution for 2019

The rules for drawing up a FCD plan for a budgetary institution are stated in the order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n. It contains the basic requirements, but the specific rules of state power and local self-government are determined by themselves. For example, there are: order of the Ministry of Agriculture of Russia dated February 8, 2017 No. 57 for budgetary institutions that are under the jurisdiction of the ministry, order of the Ministry of Emergencies of Russia dated December 28, 2016 No. 702 for subordinate institutions, etc.

To get full access to the PRO-GOSZAKAZ.RU portal, please, register. It won't take more than a minute. Select social network for quick authorization on the portal:

The general rule states that the heads of budgetary institutions are in charge of approving the PFCD. However, it can be changed. For example, budgetary institutions subordinated to the Ministry of Emergency Situations approve their plans from the head of the relevant territorial body of the Ministry of Emergency Situations.

Changes to the FCD plan of a budgetary institution

In general, if changes are necessary, a new plan FHD. The procedure for making amendments is determined by state bodies independently. For example, the Ministry of Agriculture allows only those changes that are not related to the budget law and are accompanied by justification and calculations. federal agency railway transport allows you to change the plan no more than once a quarter.

Filling out the FCD plan of a budgetary institution

Let us analyze the preparation of a plan for FCD of a budgetary institution. The document consists of 3 parts: header, content and design. In the first part of the FCD plan form of a budgetary institution, information about the institution, the date of compilation, and the period are indicated.

The content lists the goals and activities of the institution, the list of works and services, the book value of movable and immovable state (municipal) property transferred to operational management or purchased by the institution itself. In the same part of the table indicate financial indicators BU work. Procurement costs are listed separately. This information is later used in the preparation of the procurement plan. In addition, information is indicated on the funds that are transferred to the institution for temporary use.

In the final part, the signatures of responsible officials are put.

To check whether there are enough funds for purchases, calculate planned indicators. When calculating, generate indicators separately for each financial security code. When justifying expenses, take into account GOSTs, SNiPs, SanPiNs, standards and regulations. Read what payments to include in the calculation and how to justify the costs.

Checking the FCD of a budgetary institution

Checking the financial and economic activities of the institution is the object of internal and external control measures. The goal is to determine the legality, efficiency, effectiveness, productivity and targeted use of budget funds.

In the course of control measures, the following facts are revealed:

• misuse, ineffective, misuse budget funds;
• violations of the rules of conduct accounting, preparation and presentation of budget (accounting) statements.

Based on the results of the check, an act is drawn up, which describes all violations. The following can be identified:

• expenditure of budgetary funds in excess of the required (possible) amount of costs, but upon receipt of the required result;
• spending budget funds without achieving the required (declared) result;
• acquisition of obsolete equipment or works (services) performed (rendered) using obsolete technologies (methods);
• unreasonable accumulation of cash balances on accounts;
• non-repayment of accounts payable by institutions within the established time limits in the presence of appropriate funds;
• failure to use the supplied and paid equipment;
• payment of advance payments to contractors under contracts, work on which had not been started at the time of the audit;
• payment for design and survey work that did not find its own practical application and etc.

Procurement plan and FCD plan

The terms for creating a procurement plan are tied to the terms for approving the FCD plan of a budgetary institution. The procurement plan must be formed within 10 days from the date of approval of the PFCD. Within 3 days, regional and municipal customers publish the finished document in the EIS, and federal customers in the GIIS "Electronic Budget".

The rules for drawing up a procurement plan are dictated by the Decrees of the Government of the Russian Federation of June 5, 2015 No. 552 (for federal customers) and No. 1043 of November 21, 2013 (for other customers). This document includes:

• name and contacts of the customer, his TIN, KPP, OKOPF, OKPO, OKATO;
• code of each purchase;
• the purpose of the procedure;
• purchase object;
• year of publication of the notice;
• trading times;
• justification of the procurement procedure;
• data on the need for public discussion;
• information about the changes that have been made to the plan;
• plan approval date.

Attached files

• FHD plan - blank.xls
• FCD plan - sample for 2019.docx

In the FCD plan, budgetary institutions summarize information on expected income and planned expenditures. What to take into account and how to include indicators in the Plan for a budgetary institution - in the article.

Uniform requirements for the plan of financial and economic activities of a budgetary institution were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up the plan in the manner and in the form that the founder will establish. Features for separate divisions are also determined by the founder.

Federal institutions form the FCD Plan in the Electronic Budget system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04 / 75209). Consider how to fill out the FCD plan of a budgetary institution for 2019.

The procedure for filling out indicators in the FCD plan for budgetary institutions

In the financial activity plan, fill in the heading, content and formatting parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, the list of paid services or works, the total balance sheet value of movable (including OCDI) and real estate. As well as other information that the founder requires.

tabular part

In the tabular part of the financial and economic activity plan of the institution for 2019, indicate:

• indicators of financial condition (on non-financial and financial assets, on liabilities);
• planned indicators for receipts and payments.

How to fill in the indicators of the financial condition of a budgetary institution

Reflect the indicators of financial condition in the FCD plan for the last reporting period before the date of its compilation. In the tabular section, give separately:

• the value of immovable and especially valuable movable property;
• the amount of receivables for income and expenses;
• the amount of overdue accounts payable.

This is established in paragraph 8 of order No. 81n.

Sample FCD plan of a budgetary institution for 2019

Before submitting the FCD plan, it is mandatory

Income indicators in terms of financial and economic activities

Form planned indicators for receipts in the context of:

• subsidies for the implementation of state tasks;
• targeted subsidies;
• subsidies for capital investments;
• grants:
• proceeds from the provision of services (performance of work) for the main types of activities that institutions provide on a paid basis;
• income from income-generating activities;
• proceeds from the sale of securities.

Data on income-generating activities in terms of FHD of a budgetary institution

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.

If during the year you receive income that was not taken into account in the FCD Plan, make changes to it.

Expenses of budgetary institutions and the FCD plan

Form the planned indicators for payments in the context of payments that are directed to:

• for employee benefits and payroll;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for gratuitous transfers to organizations;
• for other expenses;
• for the purchase of goods, works, services.

Justification of the indicators of the FCD plan of a budgetary institution

Justify separately for each source of financial security. And only if the founder has established that the costs in the FCD Plan are not divided by source, do not divide the calculations. This is stated in paragraph 11 of order No. 81n.

Approval of the FCD plan of a budgetary institution

The FCD plan of the subdivision, including taking into account changes, is approved by the head of the budgetary institution. Moreover, it is necessary to approve the FCD Plan within the time limits established by the founder.

The FCD plan is formed by the budgetary institution and submitted to the founder for his approval. The founder has the right to give such authority to the head of a budgetary institution. For this, the institution issues an order. This procedure is established by paragraph 22 of the requirements approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.