How to draw up a plan for a financial institution of a budgetary institution example. Plan of financial and economic activity

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

on the topic: Plan financial economic activity state educational institutions

Completed by: Khamidov M.

Rostov-on-Don - 2015

For everybody educational institution it is planned to draw up a financial and economic activity plan (hereinafter referred to as PFEP) in accordance with the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81-n (as amended by the Order of the Ministry of Finance of Russia dated October 2, 2012 No. 132n).

The above order established the features of the preparation and approval of the PFCD. The body exercising the functions and powers of the founder has the right to establish the specifics of the preparation and approval of the Plan for individual institutions.

At the stage of drafting the budget for the next financial year, a budgetary/autonomous educational institution draws up a draft PFCD based on the information provided by the founder on the planned volumes:

subsidies for the implementation of the state (municipal) task;

targeted subsidies;

budget investments;

public obligations to individual, subject to execution in monetary form, the powers to execute which on behalf of the executive authority (local government) are transferred in the prescribed manner to the institution.

After the approval of the law (decision) on the budget, the draft PFCD is specified.

Objectives of compiling PFCD:

planning the total volume of receipts and payments;

determination of the balance of financial indicators;

planning activities to improve the efficiency of the use of funds at the disposal of the institution;

planning measures to prevent the formation of overdue accounts payable of the institution;

managing the income and expenses of the institution.

PFCD is drawn up for the financial year if the budget law is approved for one financial year, or for the financial year and planning period, if the budget law is approved for the next financial year and planning period. In PFCD indicators are indicated financial condition institutions (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of preparation of the PFHD).

The body exercising the functions and powers of the founder, when establishing the procedure, has the right to provide for additional detailing of the indicators of the Plan, including by time interval (quarterly, monthly).

Planned income indicators are indicated by types of services (works). The planned volumes of payments related to the fulfillment of a municipal task by an institution are formed taking into account the standard costs determined in accordance with the approved procedure for determining the settlement and standard costs for the provision of municipal services (performance of work) by institutions and the maintenance of their property.

The PFCD is signed by the officials responsible for the data contained in the PFCD - the head of the institution (an authorized person), the head of the financial and economic service of the institution, the chief accountant of the institution and the executor of the document.

According to paragraphs 21, 22 established order, the plan of the state (municipal) autonomous institution (Plan as amended) is approved by the head of the autonomous institution on the basis of the conclusion of the supervisory board of the autonomous institution. The plan of the state (municipal) budgetary institution (Plan as amended) is approved by the body exercising the functions and powers of the founder. The body exercising the functions and powers of the founder is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

This decision entails a number of significant consequences for the educational institution. First of all, they are expressed in a serious real limitation of the formally provided opportunities for a budgetary institution to manage financial resources. Autonomous institutions, independently approving the plan, in this sense really freely dispose of funds, taking into account the requirements of legislative acts. Budgetary institutions are made dependent on the position of the founder, who, without approving a plan with certain indicators, can thereby put pressure on a budgetary institution in terms of resolving issues of financial and economic activity.

Individual founders transfer the possibility of approving the plan to the educational institution itself, thereby actually providing it with the financial freedom that is provided for by law. An example of such a founder is the Ministry of Education and Science of the Russian Federation.

Some budgetary institutions face a number of typical problems. First of all, this is pressure for the purpose of this or that distribution of income from income-generating activities, in the format of refusing to sign the FCD plan until the distribution of expenses that suits the founder is reflected in the plan. Theoretically, this situation is easily resolved in court, but in fact, not all institutions are ready to sue their founders. The second typical problem is the extremely slow approval of plans, when institutions are faced with a situation in which it is possible to make changes to the FCD plan only in the next quarter, half year, or, in the worst cases, the next financial year. Formally, it is impossible to force the founder to consider the FCD plan within a certain period of time; he has the right to spend as much time on consideration as he considers necessary. In reality, such a decision leads to the fact that, without transferring the approval of plans to institutions, the founders, nevertheless, cannot cope with such a volume of work, and it becomes simply impossible to quickly change the document. This situation pushes institutions to violations and seriously interferes with work.

financial economic municipal budget

				Annex to the Procedure for drawing up and approving a plan for financial and economic activities of a budgetary institution subordinate to the Ministry of Education of the Rostov Region
				from "_____" __________________ 20______
				APPROVE

				Minister of Education of the Rostov Region

				(signature)	(full name)
				"______" ________________ 20____

Plan of financial and economic activity
on 20___year

					KFD form
"_____" ___________________ 20___


Name of the state budgetary institution (subdivision)




Unit of measurement: rub.
Name of the body exercising the functions and powers of the founder MinistryformedniaRostovareas


Address of the actual location of the state budgetary institution (subdivision)



I.Information about the activities of the state budgetary institution

1.1. The objectives of the state budgetary institution (subdivision):

1.2. Types of activities of the state budgetary institution (subdivision):

1.3. The list of services (works) carried out on a paid basis:
II. Indicators of the financial condition of the institution
Name of indicator
I. Non-financial assets, total:

1.1. Total book value of real estate state property, total
including:
1.1.1. The value of property assigned by the owner of the property to the state budgetary institution on the basis of the right of operational management
1.1.2. The cost of property acquired by a state budgetary institution (subdivision) at the expense of funds allocated by the owner of the property of the institution
1.1.3. The value of property acquired by a state budgetary institution (subdivision) at the expense of income received from paid and other income-generating activities
1.1.4. residual value immovable state property
1.2. Total book value of movable state property, total
including:
1.2.1. Total book value of highly valuable movable property
1.2.2. Residual value of especially valuable movable property
II. Financial assets, total

2.1. Accounts receivable on income received from the federal budget
2.2. Accounts receivable on advanced payments received at the expense of the federal budget total:
including:
2.2.1. on advances issued for communication services
2.2.2. on advances issued for transport services
2.2.3. on advance payments for utilities
2.2.4. on advances issued for property maintenance services
2.2.5. on advances issued for other services
2.2.6. on advances issued for the acquisition of fixed assets
2.2.7. on advances issued for the acquisition of intangible assets
2.2.8. on advances issued for the acquisition of non-produced assets
2.2.9. on advances issued for the purchase of inventories
2.2.10. on advances issued for other expenses
2.3. Accounts receivable on advances issued at the expense of income received from paid and other income-generating activities, total:
including:
2.3.1. on advances issued for communication services
2.3.2. on advances issued for transport services
2.3.3. on advance payments for utilities
2.3.4. on advances issued for property maintenance services
2.3.5. on advances issued for other services
2.3.6. on advances issued for the acquisition of fixed assets
2.3.7. on advances issued for the acquisition of intangible assets
2.3.8. on advances issued for the acquisition of non-produced assets
2.3.9. on advances issued for the purchase of inventories
2.3.10. on advances issued for other expenses
III. Liabilities, total

3.1. Overdue accounts payable
3.2. Accounts payable for settlements with suppliers and contractors at the expense of the federal budget, total:
including:
3.2.1. for payroll payments
3.2.2. on payment for communication services
3.2.3. for payment of transport services
3.2.4. for utility bills
3.2.5. payment for property maintenance services
3.2.6. payment for other services
3.2.7. for the acquisition of fixed assets
3.2.8. for the acquisition of intangible assets
3.2.9. for the acquisition of non-produced assets
3.2.10. for the acquisition of inventories
3.2.11. for payment of other expenses
3.2.12. on payments to the budget
3.2.13. for other settlements with creditors
3.3. Accounts payable for settlements with suppliers and contractors at the expense of income received from paid and other income-generating activities, total:
including:
3.3.1. for payroll payments
3.3.2. on payment for communication services
3.3.3. for payment of transport services
3.3.4. for utility bills
3.3.5. payment for property maintenance services
3.3.6. payment for other services
3.3.7. for the acquisition of fixed assets
3.3.8. for the acquisition of intangible assets
3.3.9. for the acquisition of non-produced assets
3.3.10. for the acquisition of inventories
3.3.11. for payment of other expenses
3.3.12. on payments to the budget
3.3.13. for other settlements with creditors

III. Indicators on receipts and payments of the institution
Name of indicator	Fiscal classification code for general government operations	Total (operations for personal accounts, opened in the bodies of the regional treasury)
Planned balance of funds at the beginning of the planned year
Proceeds, total:
including:
Subsidies for the implementation of the state task
Targeted subsidies
Budget investments
Receipts from the provision of services (performance of works) by a state budgetary institution (subdivision), the provision of which for individuals and legal entities carried out on a fee basis
including:
Service No. 1
Service No. 2
Income from other income-generating activities, total:
including:
Proceeds from the sale of securities
Planned balance of funds at the end of the planned year
Payments, total:
including:
Remuneration of labor and accruals on wage payments, total

Wage
Other payments
Payroll accruals
Payment for works, services, total

Communication services
Transport services
Public Utilities
Rent for the use of property
Works, property maintenance services
Other works, services
Free transfers to organizations, total

Free transfers to state and municipal organizations
Social security, total

Benefits for social assistance to the population
Pensions, benefits paid by organizations of the general government sector
other expenses
Inflow of non-financial assets, total

Increase in the value of fixed assets
Increase in the value of intangible assets
Increase in the value of non-productive assets
Increase in the cost of inventories
Volume of public liabilities, total

Head of a state budget institution (subdivision)
(authorized person)		(signature)	(full name)
Head of the financial and economic service of the state budgetary institution (subdivision)
				(signature)	(full name)
Chief accountant of a state budgetary institution (subdivision)
				(signature)	(full name)
Executor
			(signature)	(full name)


"_____"________________ 20___

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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 empower the head of the budgetary institution to approve the FCD Plan. 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.

The financial and economic activity plan is one of the main internal documents that state and municipal institutions develop, approve and use in the process of generating income and expenses. How to draw up a FCD Plan, what are the features of PFC management from the point of view of organizing accounting and reporting of an institution, is specified in this article.

Requirements for the plan of financial and economic activity

The need to develop a plan for the financial and economic activities of the institution, as well as ensure its openness and accessibility, is enshrined in the norm of subparagraph 6 of paragraph 3.3 of Article 32 federal law dated January 12, 1996 No. 7-FZ "On non-profit organizations". It also follows from the text of this norm that the procedure for developing the PFCD of an institution is approved by the founder in accordance with the requirements established by the Ministry of Finance of Russia.

General rules drawing up and approving the FCD Plan of a state (municipal) institution are established by the Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n (hereinafter - Requirements No. 81n). At the time of writing last changes Requirements No. 81n were introduced by order of the Ministry of Finance of Russia dated December 27, 2013 No. 140n. At the same time, in Requirements No. 81n:

a number of technical adjustments were made due to changes in the terminology of the Budget Code of the Russian Federation;
an additional rule has been introduced obliging to detail in the CFD Plan the total amount of expenses of a budgetary institution for the purchase of goods, works, services;
included the requirement to reflect in column 4 of the PFCD information about the capital construction object (this condition came into force on January 1, 2015, that is, it should have been taken into account when drawing up the financial and economic activity plan for 2015).

Sectoral and departmental authorities (ministries and services) develop and approve Additional requirements to PFCD of subordinate institutions, taking into account industry specifics mandatory for use by institutions of the relevant field of activity. In addition, specific requirements for the plan of financial and economic activities of the institution may be established by the authorities state power subjects of the Russian Federation and local governments.

The founder has the right to provide for additional detailing of the indicators of the financial and economic activity plan established by general requirements to PFCD, including approve standard form FHD plan. In addition, the founder may set deadlines for the approval of the financial and economic activity plan, which will ensure the activities of institutions on the basis of the FCD Plan from the very beginning of the next financial year.

Drawing up and application of the FCD Plan

The plan of financial and economic activities of the institution is drawn up:

for a financial year - if the law (decision) on the budget is approved for one financial year;
for the financial year and planning period - if the law (decision) on the budget is approved for the next financial year and planning period.

In the second case, it is assumed that the PFCD indicators are annually updated and re-approved during the planning period. If the institution uses in the next year the last year's balances of subsidies for the state (municipal) assignment, it is necessary to reflect in the CFD Plan the volumes of planned payments, the source of financial support for which are such balances of subsidies. In this situation, the financial and economic activity plan of the institution must also be re-approved.

It should be borne in mind that paragraphs 21 and 22 of Requirements No. 81n establish various schemes approval of plans for financial and economic activities (both in the original version and revised ones) for budgetary and autonomous institutions:

The PFCD of an autonomous institution is approved by the head of the institution on the basis of the conclusion of the supervisory board of the autonomous institution;
PFCD budget of the institution is approved by the founder, however, the founder may grant the right to approve the FCD Plan to the head of the institution itself.

In accordance with the plan of financial and economic activities, institutions use:

subsidies for the fulfillment of state and municipal assignments (including carry-over balances of subsidies);
subsidies for other purposes;
funds from the provision paid services;
receipts from other sources permitted by the legislation of the Russian Federation.

Structure of PFCD

Requirements No. 81n define the structure of the FCD Plan and general recommendations grouping and detailing data. At the same time, Requirements No. 81n contain indications for the generalization of data on aggregated groups of income and expenses. In particular, planned indicators are formed, at least in the context of the following types of payments (of course, if the institution makes payments of one or another group):

wages and accruals on wage payments;
payment for communication services, transport services, utilities;
rent for the use of property;
payment for property maintenance services;
other services;
gratuitous transfers to state and municipal organizations;
benefits for social assistance to the population;
acquisition of fixed assets, intangible assets, inventories;
acquisition of securities (for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws);
other expenses;
other payments not prohibited by the legislation of the Russian Federation.

At the same time, the founder may provide for detailing the planned indicators for payments to the level of groups and articles of KOSGU, and for the group "Receipt of non-financial assets" - indicating the group code of KOSGU.

In addition, when organizing accounting income and expenses of the institution must take into account the needs financial statements. In the form of the Report on the implementation by the institution of the plan of its financial and economic activities (f. 0503737), the itemization of income and expenses of a lower level is provided. So, for example, expenses under the KOSGU code 210 are disclosed in the reporting under separate sub-items (211, 212 and 213). Therefore, in the author's opinion, it is advisable to focus on the structure of the form of the specified Report when forming the structure of the FCD Plan.

If the institution is allocated subsidies for other purposes, as well as subsidies for capital investments in capital construction objects of state (municipal) property or the acquisition of objects real estate into state (municipal) ownership, in addition to PFCD, another document is drawn up - Information on transactions with targeted subsidies provided to a state (municipal) institution (f. 0501016).

Requirements No. 81 do not contain indications of the need to draw up PFCD separately for each source of funding (type of activity). However, the founders have been given the appropriate powers to detail when developing regulations governing the procedure for drawing up and approving plans for financial and economic activities.

Income and expenses of the institution in the FHD Plan

In general, the income and expenses of the institution are not related. At the same time, the direction of income amounts for reimbursement of expenses that are not related to the receipt of these incomes requires the use of account 030406000 in accounting. Such amounts are separately reflected in the statements (including, they are deciphered in the Explanatory Note).

There is a relationship between certain types of income and expenses. So, from the text of paragraph 6 of Article 9.2 of Law No. 7-FZ, it follows that the income received from the lease of property (KOSGU code 120) is directed to reimbursement of expenses for the maintenance of such property.

Section 8 of the Comments (comprehensive recommendations) of the Ministry of Finance of Russia of October 29, 2013 on issues related to the implementation of the provisions of the Federal Law of May 8, 2010 No. paid services) come at the independent disposal of the institution and are spent in accordance with the FCD Plan. A subject of the Russian Federation or a municipality is not entitled to establish the procedure for spending such funds, since the planned revenues from the provision of paid services (works) by budgetary and autonomous institutions, including within the framework of a state (municipal) task, are not considered budget revenues. If the main paid services are included in the state (municipal) task, then the amount of the subsidy for the state (municipal) task will be reduced by the amount of funds planned to be received from consumers of such services (works).

Russian legislation does not require that the payment indicators reflected in the financial and economic activity plan of the institution correspond in volume and purpose to the standard costs used in calculating the subsidy for the implementation of the state (municipal) task. Thus, the founder does not have the right to demand that the institution spend the proceeds from income-generating activities to reimburse the costs associated with the implementation of the state or municipal task. At the same time, the institution can independently change the structure of expenses in terms of the approved standard and reimburse part of the costs at the expense of own funds.

In view of the foregoing, it can be concluded that when drawing up a plan for financial and economic activities for certain types of expenses, it is advisable to enter additional lines, depending on which CFD will be used to reimburse expenses, or develop additional forms to the FCD Plan, in which expenses will be deciphered by types of financial support (types of activity).

Additional grouping of receipts and payments in PFHD

Another feature of drawing up a plan for financial and economic activities and organizing accounting for reporting purposes is related to the grouping of receipts and payments by direction. In the CFD Plan, receipts and disposals are grouped according to accounts opened with the territorial body of the Treasury of Russia and with credit institutions. The Report (f. 0503737) introduced an additional grouping - according to receipts and payments made through the cash desk of the institution, as well as income and expenses performed by non-cash transactions.

The documents of the regulatory system of accounting in institutions do not contain a definition and list of non-cash transactions. Some types of such operations are listed in letters from the Russian Ministry of Finance and the Russian Treasury, which are not of a regulatory nature, but contain explanations for filling out individual reporting forms. So, in accordance with clause 4.5.4 joint letter Ministry of Finance of Russia, Treasury of Russia dated December 29, 2014 No. 02-07-07 / 68722 / 42-7.4-05 / 2.1-823, non-cash transactions include indicators generated as a result of transactions:

for the fulfillment of obligations with withholding of sanctions calculated in accordance with a civil law agreement (contract) in case of non-fulfillment or improper fulfillment by the contractor of his obligations;
on deduction from wages employees of the amounts of compensation for shortages of material assets, amounts for the repayment of unspent and not returned in a timely manner in advance issued in connection with business trip or for business expenses and other similar transactions.

In addition, in the letter of the Ministry of Finance of Russia dated April 15, 2015 No. 02-07-07 / 21402, an example is given from which it can be concluded that non-cash transactions, in particular, include:

withholding from the wages of employees the amounts of debt on advance reports;
set-off of claims for the return of advance debt according to the advance report;
set-off of claims for the payment of penalties for violation by the supplier of the terms for the provision of services.

Thus, we can conclude that not only transactions that are not reflected in the accounting accounts are considered non-cash transactions. Money(cash and account of the institution in a bank or treasury), but also transactions that do not result in receivables or payables associated with subsequent cash flows.

One more conclusion: non-cash transactions (with the exception of transactions for offsetting mutual claims) at the stage of drawing up a plan for financial and economic activity, as a rule, cannot be predicted.

However, in the opinion of the author of the article, such receipts (in particular, for the withholding of amounts material damage, recovery or offsetting the amounts of financial and other sanctions for violation of the terms of business contracts), must be taken into account when clarifying the indicators of the FCD Plan during calendar year. This is due to the fact that the additional income received can be used to finance additional expenses, which are reflected not only in the Report on f. 0503737, but also in other forms of financial statements.

Two backbone documents reflecting the state of the financial, economic and procurement activity of the organization are the FCD plan. In accordance with paragraph 8 of Art. 17 44-FZ, institutions draw up, approve and place the first of them within 10 working days after the approval of indicators of financial and economic activity, that is, the second. Planning is carried out in accordance with the current legislation of the Russian Federation.

In the formation, uploading and correlation of financial and economic planning and procurement indicators, the responsible persons of the organization will be helped by a special automated control system - ACS PFCD.

Compiled on the basis of indicators of financial and economic activity, the procurement planning document should include information on all future orders, including data on the acquisition of technically complex goods, works, services and, if necessary, information on public discussion. approved procurement plan in without fail placed in the EIS.

The formation rules are regulated by the following regulatory legal acts:

— for organizations-customers of the federal level;
— for customer organizations at the regional and municipal levels.

Among the applications of the updated FCD plan, there is table 2.1, which is a connecting link for planning documents for financial and economic activities and procurement (clause 8 of the Order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n). It contains information on the costs of purchasing GWS - total amounts costs planned for procurement (broken down by 44-FZ and 223-FZ), as well as the costs of paying for contracts concluded before the start of the reporting period.

Public procurement is carried out on the basis of the PP and the schedule formed in accordance with it. These documents can be placed in the EIS only after they have been approved, and the procurement plan and schedule can be approved only after the approval and signing of the PFCD. The procurement plan and the FCD plan are inextricably linked, it is legally prohibited to place PP in the absence of PFC in the organization.

Drawing up a plan for financial and economic activities

During the formation of the draft budget for the next financial and planning period, a preliminary PFCD is drawn up. Positions are filled in accordance with the data provided by the founders - on the volume of subsidies (including targeted ones), public services, budget investments and subventions. The organization, in turn, plans receipts and payments for income-generating activities.

After the approval of the budget for the next year and the planning period, the indicators are brought to the budgetary institution, and the plan, if necessary, is adjusted.

The formation is regulated by the Order of the Ministry of Finance of the Russian Federation. PFCD-decryption, if necessary, can be compiled quarterly and monthly. The currency of the document is rubles with an indication of kopecks.

The document consists of 3 parts:

Heading part. It contains title page, on which the field for document approval is located, as well as full name. and position of the approver, full name of the budget organization, date of approval, address, TIN, KPP, code according to the register of participants in the budget process, frequency of planning.
Content includes text and tabular parts. The text describes the goals of the BU functioning, the type of activity, the list of public services (works) in which the organization is involved, the book value of movable and immovable property. The table directly indicates the indicators of FCD, the direction of spending budget funds, revenues from entrepreneurial activity funds provided for temporary use.
The formal part is the signatures of responsible authorized employees.

Compiled and verified, it, together with the annexes, is approved by the head and signed by the chief accountant of a budgetary institution (unless otherwise provided by the founder of a budgetary organization).

After that, the entire package of documents is sent to the founder for approval and approval. During the entire reporting year, the organization, if necessary, can adjust the planned indicators. At the same time, the data from the PFCD must strictly coincide with the cash expenditure made earlier and with the procurement plan.

Changes from 2020

On August 31, 2018, a new Order of the Ministry of Finance of the Russian Federation No. 186n came into force. All budgetary organizations in the preparation of the PFCD for 2020 and the planning period 2021-2022. will have to follow the new rules. During 2019, institutions should prepare for the transition to the new order.

For state employees, all requirements for PFCD are established by the founder within the parameters determined by the Ministry of Finance of the Russian Federation. The founders are responsible for determining the timing and procedure for compiling a planned project, approving and introducing changes.

According to paragraph 6 of the requirements of the Ministry of Finance, PFCD must be compiled on a cash basis. Those documents that contain information constituting a state secret must be drawn up and approved in accordance with the current legislation of the Russian Federation on the protection of state secrets (clause 7 of the requirements).

Now PFCD can be formed not only for the reporting year and planning period, but also for a much longer period if the organization has long-term obligations and if this does not contradict the decision of the founder. This information will be reflected in the PFCD in a special column 8 "outside the planned period".

The new form of the document will be significantly different from the current one. The text part in the new form is missing, and the tabular part is subdivided as follows:

section 1. Receipts and payments;
section 2. Information on payments for the purchase of goods, works, services.

According to the new requirements financial indicators for the reporting year and the planning period should be reflected in one section.

The column "Analytical code" for KOSGU is filled in only at the request of the founder.

There is also no breakdown by source of financial support in the updated PFCD. Income by source will be shown line by line.

Specialists now need to justify not only payments, but also receipts. At the same time, the Ministry of Finance did not provide a formal form for such justifications.

Calculations of income indicators will be formed on the basis of calculated income by source, taking into account debt on income and advances received at the beginning of the reporting year.

The Ministry of Finance has fixed the rules for substantiating the revenue part of profit by shares in authorized capitals business partnerships, companies and dividends on shares and other securities owned by the institution.

Planned indicators can also be adjusted during the financial year in cases where:

the institution needs to use the funds remaining at the beginning of the reporting period;
the company is subject to reorganization;
volumes of receipts, directions of expenditures, volumes of paid services and income from them, gratuitous receipts from the population or legal entities will change, accounts receivable past years and so on.

A complete list of requirements for the formation of PFCD for 2020 is presented in the Order of the Ministry of Finance No. 186n.

In accordance with the legislation of the Russian Federation, budgetary institutions are required to plan financial and economic activities and fix the procedure for its conduct in a separate document. How it should be drawn up is also regulated at the level of regulations. What are the features of the formation of the activities of a budgetary organization? What information can be included in it?

General information about the plan of financial and economic activities

Consider first what the document in question is. Financial and economic activity is a set management decisions organizations related primarily to the planning and distribution of income and expenses of an economic entity, taking into account the rules of law, requirements, instructions and recommendations of the competent authorities that are relevant to the activities of the institution.

In case of budget system the essence of financial and economic activity is understood, in general, in a similar way. The way in which the plan in question should be formed and approved is determined at the level of the federal legislation of the Russian Federation. These procedures are quite strictly regulated in the relevant legal norms.

The authority that has the main competencies in terms of regulating the planning of revenues and expenditures of public and municipal structures— Ministry of Finance of Russia. This state structure issues various normative acts that regulate the procedure for financial and economic activities of institutions. Before considering the order in which a plan for the financial and economic activities of a budgetary institution should be drawn up, an example of a relevant document, we will therefore study which sources of law regulate the formation of this source.

Drawing up a plan of financial activity regulating legislation

The main regulatory act that must be observed when drawing up the plan in question is Order No. 81n of the Ministry of Finance of Russia, adopted on 06/28/2010. It reflects the requirements for the corresponding plan. This normative act was adopted in order to fulfill the provisions of federal sources - the Federal Law "On Non-Commercial Organizations", as well as the Federal Law "On Autonomous Institutions".

The provisions of Order No. 81n must be taken into account by a state or municipal budgetary institution, as well as an autonomous one. Let us consider the content of the relevant normative act in more detail. Let's start with its general provisions.

Order No. 81 on drawing up a plan for the financial activities of a budgetary institution: general provisions

The most important norm of the considered section of Order No. 81 can be considered the one according to which the plan according to which the budget estimate of the institution is formed must be developed annually if the budget is adopted for 1 financial year, or taking into account the planning period (if it is included in the period of validity normative act approving the state financial plan). If necessary, the founder of the organization that forms the document in question can detail its structure in terms of reflecting quarterly or monthly indicators in it.

Order No. 81: Making a Plan

Order No. 81 also determines how a plan for the financial and economic activities of a budgetary institution should be drawn up. An example of any document of the appropriate purpose should be drawn up taking into account these requirements.

The source in question should be formed based on the fact that the indicators are reflected in it according to an accuracy of 2 decimal places indicated after the decimal point. The plan must comply with the form developed by the founder of the budgetary organization, taking into account the requirements reflected in Order No. 81.

So, the plan of financial and economic activities of a budgetary institution (an example of its fragment will be given below) should consist of the following parts:

header;

Main content area;

Form part.

Header of the plan

The title should reflect:

The approval stamp of the plan, which fixes the title of the position, the signature of the employee who has the authority to approve the document, its decoding;

Date of introduction of the plan into circulation;

Document's name;

Date of formation of the plan;

Name of the budgetary institution, subdivision in which the document was developed;

The name of the authority that established the budgetary organization;

Other details necessary to identify the institution - TIN, KPP, code according to a special register;

As for the planned indicators for income, the state or municipal budgetary institution must take into account similar subsidies when determining them, as well as:

Receipts as a result of the provision of commercial services by the organization according to the charter, that is, for the main types of its activities;

Income from the sale of securities - in cases provided for by law.

Reference can be fixed:

The amount of public obligations to citizens that must be fulfilled by the organization in cash;

Amounts of budget investments;

The amount of money that is in the temporary management of the institution.

The information reflected in the plan can be formed by the organization on the basis of the information that is obtained from the founder. Some of the relevant indicators may be of an estimated nature, such as those related to the generation of revenue from the provision of commercial services.

The costs of maintaining the infrastructure of the institution, which are associated with the purchase of certain goods, works and services, should be detailed in the plans:

Procurement for the purpose of meeting state or municipal needs under the law on contractual relations;

For purchases made in accordance with the provisions of Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the procedure for approving the plan under consideration. Thus, it can be noted that the authority establishing social institutions and other profile state and municipal organizations, has the right to put into circulation a single form of a document intended for use by both autonomous and budgetary structures, or 2 independent forms for each type of organization. The same way rules may be adopted for filling out the relevant documents.

The plan, as well as information supplementing it, can be specified directly by the institution after the regulatory act on the budget is approved. After - it is sent for approval, which is carried out taking into account the norms fixed in the requirements under Order No. 81n. If the clarifications are related to the implementation of the state task by the institution, then they are made taking into account those indicators that are established in the corresponding task. In addition, the target subsidy allocated for its implementation is taken into account. The relevant requirements are also established by Order No. 81n.

Changing the business plan

In some cases, the budget estimates reflected in the plan in question may be changed. This procedure involves the formation of a new document of the appropriate type, the provisions of which should not contradict the cash indicators of the original version of the plan. The decision to correct the document is made by the director of the organization.

How can a plan of financial and economic activity of a budgetary institution look like? Example this document in part of one of the key components - in the picture below.

It is very important to comply with the requirements for the structure and content of the relevant plan established by law, as well as at the level of decisions of the authority that established the budgetary organization.

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