Requirements for PFC of a budgetary institution. How are the procurement plan and the FHD plan related?

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 to the financial plan economic activity budget institution 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 subdivisions 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.

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.

In 2010, the reform of the budget system began, the basis of which was the Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain Legislative Acts Russian Federation in connection with the improvement of the legal status of state (municipal) institutions ". This law is designed to expand the scope of rights and increase the independence of budgetary institutions, as a result of which the mechanisms for their financial support are changing. Budgetary institutions are moving from budget estimates to financing with subsidies for the implementation of state (municipal) assignments The main document reflecting the functioning of a budgetary and autonomous institution is the Plan of financial and economic activities.The purpose of its preparation is:

• Planning the total volume of receipts and payments;
• Determining 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;
• Management of income and expenses of the institution.

The provisions of the order apply to, as well as budgetary institutions, in respect of which the federal executive authorities, the laws of the constituent entities of the Russian Federation, and the regulatory legal acts of the authorized bodies of local self-government during the transition period decided to provide them with subsidies from the relevant budget.

The order establishes mandatory requirements to the plan of financial and economic activity, but does not determine its form. The procedure for drawing up a plan of financial and economic activity must be established by the executive authority (local government body) exercising the functions and powers of the founder in relation to the institution.

In accordance with the Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, the financial and economic activity plan 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 financial year and the planned period. The plan of financial and economic activities includes indicators of the financial condition of the institution (data on non-financial and financial assets and liabilities), planned indicators for receipts and payments of the institution.

Planned income indicators are reflected in the context of subsidies for the implementation of the state (municipal) task, targeted subsidies, budget investments, income from income-generating activities, income from the sale of securities, 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 to in due course institution.

Planned indicators for payments are reflected in the context of the following areas of expenses: wages and accruals for wages, communication services, transport services, utilities, rent for the use of property, property maintenance services, other services, acquisition of fixed assets, acquisition of intangible assets, acquisition of material reserves, purchase of securities, other payments, other payments not prohibited by the legislation of the Russian Federation.

The body exercising the functions and powers of the founder has the right, when establishing the procedure, to provide for the specification of planned indicators for payments to the level of groups and articles of the classification of operations of the sector government controlled budget classification of the Russian Federation, and for the group "Receipt of non-financial assets" - indicating the code of the group for classifying operations of the general government sector.

Changes in the indicators of the plan of financial and economic activity are carried out by making adjustments, which will make it possible to execute it most effectively in the next period. An analysis of the plan of financial and economic activity is necessary to determine the directions of use Money, their targeted spending, effective conduct of financial and economic activities.

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 for the FCD Plan were 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 divisions are 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 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 of a budgetary institution (PFCD) is a document that all municipal and budgetary organizations are required to draw up. The order of the Ministry of Finance of the Russian Federation No. 81n, adopted for execution on July 28, 2010, explains how to correctly form a financial and economic activity plan.

The order is regularly amended to meet changing standards, therefore, each person responsible for maintaining and forming the PFCD of a budgetary institution should have all relevant information on this issue.

What is PFCD and who should be involved in compiling it

A business plan is a document that displays information about all existing income and expenses of a particular enterprise. The formation of PFCD is relevant for one financial year or one financial year or planning period. According to Federal Laws No7 and No174, the information contained in the plan of financial and economic activity should be open to all interested citizens of Russia. Therefore, a representative office of a budgetary or municipal organization is obliged to publish information on financial and economic activities on its official Internet resources.
Since the financial and economic activity plan is an important reporting documentation, there are a number of requirements for its preparation:

1. Compilation of PFCD occurs at the distribution stage budget funds for the next reporting period (fiscal year).
2. All funds spent and received must be specified to two decimal places.
3. The plan is drawn up in rubles using the cash method.
4. The form and structure of PFCD must meet the standards established by the government of the Russian Federation.

The plan of financial and economic activities of autonomous institutions, as well as municipal organizations that use the subsidy program from the federal budget in accordance with the procedure established by local governments, must be submitted for verification and approval to higher authorities. No agency can ignore this stage of budget response.

Plan of financial and economic activities of a budgetary institution

Targets and goals

Formation of reporting on the financial and economic activities of budgetary and municipal organizations pursues the following goals:

• support for the receipt of funds to the accounts of organizations, and their further rational distribution;
• organization of various events that increase the efficiency of spending, as well as attract new sources of funding;
• making calculations and analysis of the necessary organizational and economic needs, and achieving a balance between the expenses and incomes of the enterprise in order to avoid a shortage of funds;
• prevention of delay in payment of debts on loans;
• balanced management of all sources of income.

A well-composed PFCD will help the organization rationally use the funds allocated from the federal budget. Possible checks by regulatory authorities should be taken into account - violations and inconsistencies in PFCD can lead to serious consequences for the entire management team.

Thus, the government is trying to fight corruption both throughout the country and in individual regions.

PFCD and Public Procurement

To carry out its activities, each budgetary enterprise must purchase goods and services in accordance with the current Federal Law No. 44. In order for the activities of the organization to be the most open and “transparent” for citizens, all plans and procurement schedules should be in the public domain by publishing them on the official website of the organization.
The procurement plan is consistent with the plan of financial and economic activities of a budgetary institution. The amounts realized for purchases in both documents must be equivalent. According to the current norms and standards, the public procurement plan must be formed and endorsed within 10 working days from the moment the plan for the financial and economic activities of the PFC is approved by the supreme constituent body. This procedure complies with Decree of the Government of the Russian Federation No552 dated June 5, 2015 for federal customers, and Decree of the Government of the Russian Federation No1043 dated November 21, 2013 for municipal and budgetary organizations.
The public procurement plan drawn up on the basis of the financial and economic activity plan must contain a list of all planned expenses for the purchase of necessary goods and services, ordering office equipment and other goods belonging to the group of technically complex goods.
After the approval of such a plan in in electronic format must be uploaded to the EIS.

Composition of PFCD

According to the structure of the financial and economic activity plan established by the Government of the Russian Federation, the document should include the following components:

1. Header part. It includes information about the enterprise, the time period for which reporting is made, currency, document name, date of its formation and payment details of the organization.
2. Content part. Includes all indicators of the financial and economic activities of the institution for the last reporting period in accordance with the allocated budget. The document must be presented not only as a text, but also be supported by graphs and tables showing the activities of a budgetary institution: the total value of the organization's real estate, the balance of income and expenses, spending on procurement and other financial information.
3. Formal part. Includes information on all officials responsible for the preparation of the PFCD and its implementation.

The plan of the financial and economic activity of the enterprise must include information on the funds allocated for the implementation of state tasks, and capital investments. The budgetary organization must remain competitive with respect to other non-state (commercial) enterprises, due to the itemization of expenditures carried out for procurement activities within the framework of federal law No223.

Making changes to the PFCD

Any changes to the plan of financial and economic activities of a budgetary institution can be made only if the organization has unplanned expenses. The new data should not conflict with the indicators previously entered into the PFC.
Changes in the “income” column are made in case of payment by third parties as compensation for any damage, as well as payments under CASCO or OSAGO insurance, if vehicle, owned by the institution, was involved in an accident. Correction of data on expenditures is also necessary when the needs of a budgetary organization change after the implementation of the state task.
The official responsible for the preparation of the document is responsible for the compliance of the PFCD with the norms of the Government. One part of the document is based on indicators for the last billing period, and the other is of a calculated nature. PFCD, compiled according to all government requirements, can become a guarantee of the implementation of all goals.

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-profit 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.