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Fxd plan filling. The plan of financial and economic activities of an autonomous institution

In the FHD plan, budgetary institutions summarize information on expected revenues and planned expenditures. What to consider and how to enter the indicators into the Plan for a budgetary institution - in the article.

For planning for 2020 and planning period 2021 and 2022 need to apply new order for the FHD plan.

What has changed in the preparation of the FHD plan for 2020

When preparing FHD plans for 2020, be guided by the new Requirements, which were approved by the Ministry of Finance by order No. 186n of August 31, 2018 (Requirements No. 186n).

New Requirements No. 186n changed the form of the plan, as well as increased the number of calculations and justifications. We also made adjustments to the rules by which institutions fill out the FHD plan. In particular, in the plan indicators, instead of KOSGU, they reflect:

according to the lines of planned receipts from revenues - codes of the analytical group of the subspecies of budget revenues;
the lines of planned payments to return to the budget the balances of subsidies from previous years - the codes of the analytical group for the type of funding sources for budget deficits.

In addition, institutions can now draw up a plan not only for three years, but also for a longer period. This rule applies if obligations arise, the term of performance of which exceeds three years. In the plan form, a column “outside the planning period” was added for such commitments.

According to the new rules, the FHD plan budgetary institution has the right to approve the authorized person of the institution, unless the founder decides otherwise. The previous order gave such a right only to the head of the institution. For autonomous institutions, the rules on how to approve the FCD have not changed.

The procedure for filling in indicators in the FHD plan

Uniform requirements for the financial plan economic activity approved by order of the Ministry of Finance of Russia dated August 31, 2018 No. 186n. Also, when drawing up a plan, be guided by the Procedure established by the founder. He must prescribe the terms and rules for how to draft a Plan, approve the Plan and make changes to it. Features for separate subdivisions are also determined by the founder.

Federal institutions form the FHD Plan in the system " Electronic budget"(Letter of the Ministry of Finance dated December 15, 2016 No. 21-03-04 / 75209). But in some departments, to work with a preliminary plan, a special software package... Through it, the institutions submit all the justification calculations, and the founder checks them and agrees on the plan. For example, this is how the Ministry of Health works (order of 12/09/2016 No. 951n).

Regional and municipal institutions form the FHD Plan in regional and municipal information systems.

How to complete plan metrics

Prepare the FHD plan after the founder approves the draft plan. If necessary, adjust the justifications for the planned indicators for receipts and payments and, on their basis, fill in the Plan.

The FHD plan consists of two sections:

Receipts and payments.
Information on payments for the purchase of goods, works, services.

Section 1. Receipts and payments

In the section, indicate the fund balances at the beginning and end of the year, receipts from income and refunds, payments for expenses, payments that reduce income, and payments for refunds.

Distribute the Plan indicators by KOSGU codes or other analytical codes only if the founder provided for such detail.

Distribute the indicators according to the codes of the budget classification as follows:

receipts from revenues - according to the code of the analytical group of the subspecies of budget revenues;
receipts from the return of receivables from previous years - according to the code of the analytical group of the type of funding sources for budget deficits;
payments for expenses - according to the code of types of expenses (CWR);
refunds to the budget of the remaining subsidies of previous years - according to the code of the analytical group of the type of funding sources for budget deficits;
payment of taxes on income or profits - according to the code of the analytical group of the subspecies of income.

Section 2. Information on payments for the procurement of goods, works, services

In the section, open the total amount of procurement costs from section 1. Indicate the amount of contracts that have been concluded or are planning to be concluded: according to the rules of Laws No. 44-FZ and No. 223-FZ and without the application of these laws. Additionally, disclose the amount of payments under contracts:

in the context of funding sources - subsidies or other sources, for example, paid activities;
by year of the beginning of the purchase.

Sample FHD plan of a budgetary institution for 2020

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

Attach the justifications (calculations) of the planned indicators to the FHD plan for 2020, on the basis of which it is drawn up. Please note that such calculations need to be prepared not only for payments, but also for receipts.

Justification for income

Substantiations (calculations) of planned income indicators should be formed on the basis of calculations of forthcoming income from paid activities, compulsory medical insurance funds, compensation for damages and others. Consider the income owed to the institution at the beginning of the year and the amount of advances received on contracts, contracts and agreements.

It is important to remember! Do not form a justification for income from subsidies for government orders, for other purposes, for capital investments, grants in the form of subsidies. The data on them is brought by the founder

In the justifications, form planned receipts:

from revenues - according to the code of the analytical group for the subspecies of budget revenues;
from the return of receivables from previous years - according to the code of the analytical group of the type of funding sources for budget deficits.

The forms of justification for income or requirements for them are entitled to establish. If the forms are not delivered to you, develop them yourself.

Examples of justifications for income with tips for filling:

Justification for costs

Substantiations (calculations) of planned indicators for payments form on the basis of calculations of expenses. Consider the amounts that added up at the beginning of the year:

on the listed advances;
overpaid or overly collected taxes, penalties, fines;
accepted and unfulfilled obligations.

Forms of justifications for expenses or requirements for them are brought by the founder. For example, he can establish that justifications are drawn up separately for each source of financial support. If the forms are not delivered to you, develop them yourself.

In the justifications, form planned payments:

by expenses - by the code of expense types (CWR);
on returns to the budget of the remaining subsidies of previous years - according to the code of the analytical group of the type of funding sources for budget deficits;
on the payment of taxes on income or profits - according to the code of the analytical group of the subspecies of income.

Also use additional detail, if it was entered by the founder, - according to KOSGU codes or other analytical indicators.

Make calculations by type of expenses, taking into account the norms of labor, material, technical resources that you use to provide services or perform work. Consider the requirements of orders, regulations, passports for the provision of public services, works, as well as the requirements of GOSTs, SNiPs, SanPiNs, standards.

You can calculate the amount of expenses for the execution of the state assignment in excess of the standard costs determined by the founder. The main thing is that the costs do not exceed the total amount of the subsidy.

Calculate the targets for each type of expenditure according to the rules established in paragraphs 24–43 of the Requirements for the FHD Plan. For example, determine the cost of professional development for employees based on the cost of training per employee and the number of trainees.

Examples of cost justifications with filling tips:

Approval of the FHD plan of a budgetary institution

Coordinate the finished Plan with the founder, if he has provided for such a rule (clause 4 of Requirements No. 186n).

The FHD plan of a budgetary institution is approved by an authorized person of the institution. For example, a leader. The founder may provide for a different approval procedure. This is stated in clause 46 of Requirements No. 186n.

If the institution has separate subdivisions, on the basis of the general Plan, it approves the FHD Plan:

head office excluding separate subdivisions;
each of the separate subdivisions.

The plans should include indicators of settlement between the head office and the divisions.

The plan of financial and economic activities of a budgetary institution (FHD plan) is a document that reflects the financing model of a particular project. All budgetary institutions (municipalities) are provided with funds on the basis of a plan that is drawn up and approved anew every year. The FHD plan for 2018 will need to be drawn up in a new way, in view of the changes in Order No. 81n in accordance with the instruction No. 142n of 08/29/2016.

General information about the changes

The plan of financial and economic activities reflects the composition of financing of state orders, capital investments and other activities of a budgetary organization that can bring any income. The planning period will be based on the period for which the municipal funding budget will be approved. This can be one fiscal year or a planning period of one to two years.
The template for drawing up a document for budgetary organizations is established by a special constituent body in a separate order. The main standard template of the FHD plan of a budgetary institution for 2018, a sample of its filling and instructions for the sequence of its preparation, approved by the Ministry of Finance Russian Federation by order No. 81n dated July 28, 2010.
The plan of financial and economic activities, established by a special constituent body or a body authorized to make constituent decisions, is drawn up on the following grounds:

Approval of state or municipal tasks, as well as the provision of reporting on the quality and volume of municipal services provided by a budgetary institution.
Forecast of the size of material profit received as a result of entrepreneurial or other activities designed to generate income.
Obtaining funding in the amount necessary to make the necessary planned spending.
The list of the needs and requirements of a budgetary institution, the satisfaction of which is the basis for the fulfillment of the state assignment and the maintenance of the life of the entire organization.
An economic designation of all costs incurred to meet the needs of the institution.

Changes to the FHD plan in 2018

The plan of financial and economic activities for 2018, the new form of which was adjusted on the basis of the order of the Ministry of Finance dated August 29, 2016 No. 142n, differs from the old model in the degree of information openness. Therefore, the following additional information must be indicated in the FHD plan:

all income and expenses of the institution in relation to the types of financial security being sold;
information about targeted funds allocated for the implementation of capital construction;
planning purchases for the next financial year.

The constituent body established the need to provide, together with the FHD plan, a justification for it. Justification is a calculation of the costs incurred. FHD plan of a budgetary institution for 2018, a sample of which is recommended in Appendix No. 2 of Order No. 81n. Based on the requirements, it is envisaged to fill out 18 documentary forms, which can be supplemented at the discretion of the budgetary organization.
New form of the FHD plan for 2018 was supplemented with column 5.1 “Subsidies for financial security fulfillment of the state task from the budget of the Federal Fund of Mandatory Medical Insurance ", which should display all reporting data on expenses and income at the expense of compulsory medical insurance funds.
The amendments made to the document are not final, since the Ministry of Finance plans to exclude from the FHD plan the Regulation, on the basis of which each budgetary institution must report on all manipulations involving target environments from the approved budget.

Filling in the FHD plan

The process of filling out the plan of financial and economic activities should take place in accordance with the following recommendations:

In the "I approve" heading on the main page of the FHD plan, it is necessary to indicate the name of the organization and the full name of its head (founder) who approved the plan. On the page below, information about the executive budgetary institution is entered: the name of the organization, the name of the head, the TIN and KPP numbers, as well as the numeric codes indicated in the headings.
It is necessary to fill in the "Contents" of the plan. The goals, objectives and activities of the organization are prescribed in accordance with the Charter.
In "Table 1" information is entered on all liabilities of the organization, financial and non-financial assets.
All data on financial indicators for the planned financial year are entered in "Table 2".
"Table 2.1" should contain data on the planned procurement costs.
“Table 3” and “Table 4” contain data on those funds that were received by the organization on a temporary basis.
The Appendix should contain all calculations for the costs of production and organizational processes: salary, payment of taxes and arrears, support of seconded employees, payment sick leave and vacation.

Specific changes to the FHD plan for 2018

The new sample plan of financial and economic activities now displays all data on the expenses of the organization with the justification (calculations) attached to it, and also lists all the norms and standards in accordance with which the plan form was filled out. For example, when calculating the amount of insurance premiums outside budgetary organizations, it is necessary to provide data on tariff plans insurance organization.
The list of expenses for insurance premiums now does not indicate 213 KOSGU measures to reduce and prevent the receipt of work-related injuries and occupational diseases... All documentation related to this type of expenses must be attached to the FHD plan.
When forming a tax expense item, it is worth considering the rates and timing of tax payments, the taxable base, and benefits. When compiling a report on payments, labor, technical and material resources are taken into account.
Regarding the reporting on the income of the organization, the source of income "Subsidy for financial support of the state assignment from the FFOMS" ("Table 2", order No. 81n) is placed in a separate column, the funds allocated from the federal, regional and local budgets are indicated in a single amount.

In 2015, the Ministry of Finance of Russia approved a program for the development of federal accounting standards for organizations public sector... The current edition of the program includes 29 standards. They will come into force in stages from 01/01/2018. The final transition to the application of standards is planned for 2020. At the same time, amendments will be made to the current instructions for keeping records and drawing up reports, forms of primary accounting documents and registers.

The Conceptual Framework for Accounting and Reporting is a basic document that defines uniform requirements for accounting and reporting in public sector organizations. The provisions of the Standard apply concurrently with other approved standards, as well as regulatory legal acts, which regulate accounting (budget) accounting and reporting.

How to reflect income tax and VAT

Income tax and VAT should be reflected in the FHD plan in terms of receipts: in special lines, if this is provided for by the plan form, or in a decrease in income if the form does not contain separate lines for taxes. At the moment, the Ministry of Finance is preparing a draft order that will be in effect in 2019. In the FHD plan, the amounts of income tax and VAT will be distinguished. Payments that reduce income will be indicated with a minus sign.

If there are no separate lines for taxes in the FHD plan, reduce the amount of income on which you plan to pay tax. Thus, you will reconcile the income in the plan with the future indicators of the personal account. Choose an item of income, taking into account planned receipts, so that at the time of payment it will definitely have income. Check this option with the founder.

How to show refundable funds

Refundable funds are money that you transferred to ensure the activities of the institution with the condition of their return: securing an application for participation in the purchase or a security deposit under a lease agreement. They also need to be reflected in the FHD plan of the institution. But chargebacks are not attributed to the income or expenses of the institution, since they are received on a temporary basis and then returned.

Money under an agency agreement, which the agency-agent receives from citizens or organizations, and then transfers to the principal, is not included in income and expenses. General requirements to the FHD plan for these amounts, lines 310 "increase in fund balances" and 410 "decrease in fund balances" are provided. Reflect returnable and agency funds in them.

How to fill out tables with justifications for payments to the FHD plan

The costs that you will include in the FHD plan for 2018 must be justified. And in 2019, institutions will also have to justify receipts. A new graph will appear that takes into account rollover contracts.

What documents to justify the costs

See the table for the documents by which you can check your numbers. For example, when filling out calculations (justifications) for staff payments, be guided by staffing table taking into account the fact that in 2018 all institutions should switch to effective contract... In this case, the question arises, what amount should be indicated in the column "Incentive payments"? After all, it is fickle and depends on the quality of the work performed. Put maximum amount that the employee is able to earn. You are not entitled to pay more than it. And if the payment is less, then you will be able to justify such an expense with a document in which the criteria for performance indicators have been prescribed.

Table. Supporting documents for justification tables.

Calculation types	What to consider	How to confirm calculations
Payments to staff	Indicators for wages: estimated number of employees; official salaries; monthly salary increments; compensatory and stimulating payments; other payments; indexation of payments	Staffing table. Regulations on remuneration. Collective agreement. Other local acts, which secure payments to employees from the payroll
Payments to staff	Payments that are not included in the payroll: reimbursement to employees of business trip: daily allowance, travel, accommodation; compensation compulsory medical examinations; other payments. Do not take into account travel and accommodation costs, medical examinations, if you pay for them under agreements or contracts with third-party organizations - this is a purchase	Travel plan for 2018. The size of the compensation for travel. Lists of employees who undergo mandatory medical examinations. Documents on the special assessment of working conditions. Price lists
Payments to childcare personnel	The number of employees who receive compensation at the time of calculation	Copies of vacation orders
Insurance premiums	Insurance premium rates	Tariffs for 2018
Expenses for paying taxes, fees and other payments	Object of taxation. Features of determining the tax base. Tax incentives. Tax rates	Tax returns as of January 1, 2017. Indicators of non-financial assets as of July 1, 2017
Expenses for payment of communication services	Fixed line costs: the number of subscriber numbers; subscription fee; term of service provision; the amount of time wages for intercity, international and local telephone connections. Postage costs: the amount of correspondence sent; the cost of forwarding postal correspondence per unit of service. Internet costs: subscription fee; the cost of renting an Internet channel; time-based payment for Internet services; internet traffic	Copies of contracts for communication services as of January 1, 2017. Copies of contracts concluded during 2017
Payment costs transport services	Transportation (transportation) of goods, patients, students, employees. The number of contracts concluded. The number of employees whose work is traveling in nature. The cost of transport services	Copies of 2017 contracts. Commercial proposal or price lists from potential contractors for 2018. List of employees whose work is traveling in nature
Payment costs utilities	The number of contracts concluded for gas supply and other fuel, fuel transportation, electricity supply, heat supply, hot and cold water supply, wastewater disposal. Tariffs, including taking into account the applicable one-rate, differentiated by zones of the day or two-rate tariff for electricity. Calculation of the needs of the planned consumption of services. Transportation costs	Utility response to written request for tariffs for 2018. Copies of 2017 contracts. Information on the fact of resource consumption, taking into account the planned indicators until the end of the year
Property rental costs	Rentable area, the number of rented equipment, other property. The number of months (days, hours) of rent. Rent price per month (day, hour). The cost of reimbursed services for the maintenance of property, security, utilities	Copies of lease agreements for 2017. Approval sheet with the lessor of the planned cost of renting property for 2018
Expenses for payment of works, services for the maintenance of property	Renovation plans and their estimated cost. Equipment repair schedules. The volume of removal of solid household waste. Territory for disinfection, disinfestation. Fire-fighting measures. Other types of property maintenance	LSR, defective statements, repair schedules. Information on tariffs for the removal of solid waste
Expenses for payment of other works, services	Insurance payments (including OSAGO). The need for advanced training services, professional retraining employees. Scheduled medical examinations of employees. Medical examinations of drivers. Maintenance of accounting programs and other software. Other services	Scheduled calculation of property insurance. Plan of the education. KP or price lists. Lists of employees for training. Special price documents and price list from the medical institution. List of software and information systems. Copies of contracts for software support for 2017
Expenses for the acquisition of fixed assets, material stocks	Based on the purchase of fixed assets: the average life of the depreciable property; property provision rates in kind. Based on the purchase of supplies: the need for foodstuffs, medicines, fuels and lubricants, spare parts for equipment and vehicles, household goods and stationery, soft inventory and workwear; provision of the specified property	Justification of the institution's need for fixed assets and inventories. Price lists or commercial offers to confirm the planned price

How to supplement tables with calculations

Calculated tables are not component plan, and a separate information block of reference information. Their form is advisory in nature, that is, if necessary, you can supplement these tables with new columns and lines. But also respect the structure suggested by the officials or your founder. This conclusion follows from clause 11 of Requirements No. 81n.

Let's consider the calculation of payment of land tax using an example. The minimum set of information, which is specified in Requirements No. 81n, can be compiled with additional indicators in expanded form. In particular, enter the columns "Name of the subject", "Extended use", etc. Then the founder will not have any questions for the calculation.

In the "Electronic budget" system, make all changes through the "Supplement" tab. If you have additional information to the FHD plan, but you have not provided it in the system, then the data in the calculations will not converge with the final value. The Ministry of Finance warns that it is better to make all the additions to the system, otherwise the auditors may apply sanctions.

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The FHD plan of a budgetary institution is a key document that reflects the indicators of the financial and economic activities of the organization: income and expenses for the reporting year and the planning period. The economic activity of any state organization is conducted on the basis of the approved PFHD. Only then can you plan government purchases.

Planning changes for 2020

In 2020, two backbone documents were in force, reflecting the state of the financial, economic and procurement activity of the organization - this is the FHD plan and the procurement plan for 44-FZ. Having published both plans, the state institution proceeded to form a schedule. This is a detailing of procurement activities for a calendar year.

From 2020, the provisions come into force Federal law No. 71-FZ of 05/01/2019, by which the officials decided to abolish the mandatory maintenance of the procurement plan. The requirement for compliance with the PFCD and the procurement plan is canceled, how to work according to the new rules? The procedure for state employees for 2020 is as follows:

and the amount of funding for the financial period.
We distribute income and expenses in terms of the financial and economic activities of the institution.
We approve the PFHD in a new form (order of the Ministry of Finance No. 186n as amended in 2020).
The term and procedure for the approval of PFHD is established by the founder or GRBS.
Within 10 working days after PFHD approval, the institution is obliged to approve the schedule for the financial period.
Publish the 2020 schedule in the ENI.

A special automated system management - ACS PFHD.

In connection with the cancellation of the PP, the question of when the procurement plan should be posted after the approval of the PFHD in 2020 disappears by itself. The procurement plan has been canceled and will not have to be completed in 2020. But don't forget the schedule. Approve it within 10 business days after PFCD approval.

New PFHD for 2020

From 01.04.2020 entered into force new order Ministry of Finance of the Russian Federation No. 17n. This standard corrected the provisions of the order of the Ministry of Finance No. 186n, by which officials introduced a new PFHD 2020.

All budgetary organizations, developing a plan of financial and economic activities for 2020 and the planning period 2021-2022, are guided by the new rules. During 2020, institutions were preparing for the transition to the new order.

For state employees, all the requirements for PFHD 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 drawing up a planned project, approving and making changes.

According to the requirements of the Ministry of Finance, PFHD is compiled on a cash basis. Those documents that contain information representing state secrets must be drawn up and approved in accordance with current legislation RF on the protection of state secrets.

Now PFHD is formed not only for the reporting year and the 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 PFHD in special column 8 "outside the planning period".

The structure of the FHD plan from 2020

The new form of the document is significantly different from the old form. The text part in the new form is missing, and the tabular part is subdivided into:

section 1. Receipts and payments;
Section 2. Information on payments for purchases 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.

What has changed in the structure of PFHD: table

New form, introduced from 01.01.2020	Previous form valid until 31.12.2019
	Text (descriptive) part
	Table 1. Indicators financial condition institutions (divisions)
Section 1. Receipts and payments	Table 2. Indicators on receipts and payments of the institution (division)
Section 2. Information on payments for the procurement of goods, works, services	Table 2.1. Indicators of payments on expenses for the purchase of goods, works, services of an institution (department)
	Table 3. Information about the funds received at the temporary disposal of the institution (unit)
	Table 4. Reference information
Substantiations (calculations) of planned indicators for receipts
Justification (calculations) of planned indicators for payments	Calculations (justifications) of planned indicators for payments

Innovations from 04/01/2020

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of the plan for the financial and economic activities of the institution. The edits come into effect on 01.04.2020. This means that federal institutions, subordinate to the Ministry of Finance, must fill out the PFHD already in a new form. With regard to the rest of the state employees, the founders are obliged to bring the forms in accordance with the new provisions of the order of the Ministry of Finance of Russia dated 07.02.2020 No. 17n and bring them to the institutions with the relevant orders.

What changes in section # 1:

Updated codes for grants receipts. Enter the amounts taking into account the new requirements:
- code 613 - if the grant was received by a budgetary institution;
- code 623 - autonomous;
- code 634 - grants for other non-profit organizations.
In line 2240, instead of the costs of social security for orphans and children left without parental care, it is necessary to indicate the costs of other payments to the population.
The codes for gratuitous receipts of section No. 1 of the PFHD have been updated. Now, target subsidies and capital investments should be reflected under article 150, and use article 180 to reflect other income.

Here's what will change in section # 2:

Additional detail has been added in relation to the amounts of contacts under 44-FZ. We will have to highlight the procurement carried out under national and regional projects. The edits touched upon the lines deciphering already concluded government contracts and expected to be concluded.
The line for payments on government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be split by types of legal acts: separately indicate the amount of contracts under Law No. 44-FZ and separately - under Law No. 223-FZ.

Compilation rules

The column "Analytical code" for KOSGU is filled in only at the request of the founder.
There is no breakdown by sources of financial support in the updated PFHD either. Income by source will be reported line by line.
Specialists will have to justify not only payments, but also receipts. The Ministry of Finance did not provide a formal form for such justifications. Use the old forms of justification, enshrined in the abolished order of the Ministry of Finance No. 81n. There are 95 templates in total.
Calculations of income indicators will be formed on the basis of calculated incomes by sources, taking into account income arrears and advances received at the beginning of the reporting year.
The Ministry of Finance has fixed the rules for justifying the income part of profit by shares in authorized capital business partnerships, companies and dividends on shares and other securities owned by the institution.
Complete list requirements for the formation of PFHD for 2020 are presented in the order of the Ministry of Finance No. 186n, as amended in 2020 (order of the Ministry of Finance 17n).

The target figures are allowed to be adjusted during the financial year if:

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

The rules have changed on how long to place the procurement plan after the change in the FHD plan: in 2020, publish the PP within 10 days from the date of approval new edition PFHD, and in 2020 it is not necessary to maintain a PZ, it is not required to make changes to the planning document.

Procurement schedule for 2020

The procurement planning document, drawn up on the basis of financial and economic performance indicators, includes information on all upcoming orders, including data on the purchase of technically complex goods, works, services and, if necessary, information on public discussion.

The approved schedule is obligatorily placed in the EIS. The formation rules are governed by the decree of the government of the Russian Federation of September 30, 2019 No. 1279.

The scheduling rules for 2020 have been adjusted. What is reflected in the key planning document:

identification code of the purchasing item;
the name of the purchased object;
code of the purchased object according to OKPD2 and the name of such a code;
the amount of financial support, including for the current financial year, for the planning period and subsequent years;
terms (frequency) of the procurement - the year in which it is planned to carry out the procurement (including placing a notice, sending invitations to participate);
mandatory public comment information. To do this, put down the value "Yes" or "No". It is allowed not to indicate in relation to purchases that are planned to be carried out in the planning period;
the name of the authorized body (institution) - for centralized procurement;
the name of the procurement organizer - for joint procurement.

Approve the PG within 10 working days from the date of delivery of the LBO or approval of the PFHD. To do this, it is enough to sign electronic document reinforced digitally signed... If the manager does not approve the planning document on time, then he faces a fine from 5,000 to 300,000 rubles (part 4 of article 7.29.3 of the Administrative Code of the Russian Federation).

Pay attention to the requirement: whether the procurement plan must comply with the FHD plan. Yes, I should. The requirement is relevant for 2020. In 2020, the PZ does not need to be maintained. But nobody canceled the compliance of the procurement schedule and PFHD. In terms of planned purchases and financing aimed at conducting procurement activities for the fiscal year and the planning period, the positions are identical.

Planning the financial and economic activities of an educational organization is an important part of analytical work, which makes it possible to manage resources competently to ensure the educational process. New plan FHD is a document that is prepared annually by a school accountant or other authorized employee in accordance with the current regulatory requirements, enshrined in:

p. 3.3, p. 6 of Federal Law No. 7-FZ "On non-profit organizations"Dated 12.12.1996;
Order of the Ministry of Finance of the Russian Federation No. 81n of July 28, 2012 (hereinafter referred to as Requirements No. 81n, relevant for institutions of state (municipal) ownership);
Order of the Ministry of Finance of the Russian Federation No. 186n of August 31, 2018 (hereinafter referred to as Requirements No. 186n developed for autonomous OS).

Filling out the new FHD plan for 2020: basic requirements

The design of the financial and economic activities of schools for the 2020 calendar year is associated with the entry into force of the updated standards developed for autonomous organizations. The founders of the latter are expected to draw up a procedure for the design and execution of planning documents - regulations that do not contradict the content of Requirements No. 186n. As for state (municipal) educational organizations, then within their walls, filling out the new FHD plan for 2020 is carried out in a regular mode - according to last year's template (unless otherwise provided by the founder and local government bodies) with the updating of all data groups.

The compilation of an updated FHD plan must be carried out based on the following data groups:

The volume of government assignments or educational services provided.
The established standards of expenses and the estimated amount received from the founder in accordance with the established procedure.
The number of planned receipts and payments, ensuring the possibility of the normal organization of the educational process.
Projected income from providing educational services on the paid basis, other types of entrepreneurial activity(transfer of premises, property of the OS for rent).
Opportunity business case presented costs.

According to experts, a distinctive feature of the new FHD plan for 2020 should be the specifics of values, demonstrating a practical transition from formalism to applied analytical work in the existing educational conditions. This is achieved in two ways: on the one hand, it is necessary to exclude information duplicated in other papers from the planning document (school charter, balance sheet), on the other hand, all the numerical values of expected income and expenses should be confirmed with detailed justifications, thereby providing the specifics of work in the direction ...

It is advisable to draw up a FHD plan in parallel with the process of developing a budget of the corresponding level. Initially, the time frame of the plan is determined (traditionally - the financial year or the planning period, if there is an order), which corresponds to Requirements No. 186n. For autonomous educational institutions, since 2018, it is possible to design financial and economic activities for a longer period if it is necessary to fulfill the obligations assumed (for example, to ensure the activities of an innovative educational platform). Among the main requirements for the new FHD plan for 2020, the most significant are the following:

Calculations of planned financial indicators it is necessary to carry out not only payable money, but also credited to the balance. The value is indicated exclusively in rubles, fixing all financial transactions is carried out with an accuracy of two decimal places.
Five mandatory tables in the FHD plan will replace two sections: "Receipts and payments", "Information on payments for the purchase of goods, works, services." Recall that earlier the main (second) table was filled three times (for the past, current and future years), now all the data can be entered in one section.
The regulator permits changes to the FHD plan in case of a decision to use the remaining unused funds at the beginning of the current planning year, as well as when the school is reorganized or the volume of receipts and payments changes due to the realities of the educational process.
FHD Plan of Supported Schools federal budget, without fail is submitted for approval to the authorized authorities.

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- On the spending of funds allocated for the implementation of the state assignment (expert recommendations)
- What to check for the director in terms of FHD (effective organizational solutions)

FHD plan of a budgetary institution for 2020

When planning financial and economic activities educational institution on new reporting period it is necessary to ensure that the FHD plan of the budgetary institution for 2020 contains data on all the money at the disposal of the educational institution, namely:

earmarked funds for the provision of municipal tasks;
balance for the previous period, including justification for non-use of funds;
income from the sale of paid educational services;
financial resources received under grants, within the framework of charitable activities and from other sources.

As for the sections, in accordance with the new requirements, it is advisable to structure the FHD 2020 plan according to the model as follows:

Capital: contains the name, reporting period, general information about the educational institution and payment details.
Content: text information, tables, graphs of expenses and incomes for the reporting period, the book value of the property, the costs incurred.
Design: contains the names and titles of school staff responsible for spending and keeping records.

The direct drawing up of the FHD plan of a budgetary institution for 2020 is carried out, as mentioned earlier, by an accountant, focusing on standard forms, templates, regulator requirements and expert recommendations. If the founder has given the head of the school the right to approve the plan of financial and economic activities, then immediately before submitting the document to the head manager of the educational institution, it is necessary to check the development for typical mistakes, among which I would like to note the following:

Compliance with expected indicators of receipts and payments. When calculating these financial data, one should take into account the amount of subsidies provided for the implementation of the state assignment, targeted funds, grants based on the results of the successful implementation of the competitive program, income from the provision of paid educational services or other activities that generate income for the school.
The calculation of taxes on school property must be carried out according to the new rules. We remind that from 01.01.2019 movable property does not belong to taxable objects, which is confirmed by Art. 4 of the Federal Law of 03.08.2018 No. 302-FZ, which means that you should check the adjustment of expenses for repayment of tax expenses in order to avoid spending funds.
The content of the FHD plan of a budgetary institution for 2020 must correspond to the information from the report on the execution of a similar document for the previous reporting period (form 0503737). If discrepancies are identified, it is necessary to make adjustments, as well as develop for the future a procedure for the systematic transmission of information by the accounting department on the receipt or payment of all cash receipts.
It is recommended to check the cadastral value of the land plot every reporting period due to possible change values.
School expenses must be verified with specific data taken from local records.

If the head of the educational institution does not have the right to approve the new FHD plan for 2020, the procedure is carried out in several stages:

The accountant draws up a working draft of the document on planning financial and economic activities and submits it to the manager for analysis.
Corrections are made to the plan (if any), the document is certified by signatures responsible persons and the seal of the educational institution.
The project is submitted for verification to the founder and representatives of the regional investment management committee.
The director of the department approves the plan in the absence of changes, if any - after the elimination of inaccuracies. After that, budget planning is carried out directly, the plan is approved and the certified document is transferred to the director. educational institution.

In accordance with latest changes The MA is allowed to make changes to the approved FHD plan in special situations - in the event of a change in the amount of cash receipts to the budget, the occurrence of expenses not envisaged by the plan, or an increase in income from the provision of paid educational services.

Form of the FHD plan for 2020

In accordance with the Order of the Ministry of Finance of the Russian Federation of March 31, 2018 No. 186n, from January 1 of this year, the founders of educational organizations are entrusted with the responsibility to develop a form for the FHD 2020 plan, which should reflect all innovations. In the course of developing and drawing up a plan, it is necessary to provide data on the planned subsidizing of the educational institution, as well as justify the amount of costs with the attachment of specific calculations. The new form of reporting documentation, drawn up in accordance with the requirements of No. 186n, provides for the following:

FHD is drawn up on a cash basis;
it is necessary to record additional indicators in the plan: data on purchases for the reporting period, information on target financial resources by capital construction objects, expenses and incomes by type of financing;
when the jurisdiction of the educational institution changes during the course of the plan, it is necessary to bring it in line with the recommendations of the new founder;
the FHD plan is developed taking into account the law on state secrets of the Russian Federation, as it contains the relevant data.

The innovations apply only to the activities of autonomous educational institutions, where the plan is mandatorily approved by the supervisory board. If the structure of the school assumes the presence of subdivisions, then the form of the FHD plan for 2020 is drawn up for each organizational unit of the educational institution.

The structure of the text and tabular blocks of the plan of financial and economic activity has also undergone some changes. To ensure compliance with the requirements of the regulator, planning must take into account future income and payments:

Justification of income in the FHD plan - the planned cash receipts, which must be justified with a margin of three years in advance to avoid problems during inspections. All data (income from the provision of services, grants, fines, etc.) are entered into tables, while subsidies received under the subsidy are recorded as a single amount. A separate column is provided for the source of income "Subsidy for the financial support of a state order from FFOMS" (table 2 of Order 81n) ".
Justification of costs - also performed three ahead. When compiling the justifications for the FHD 2020 plan, it is necessary to provide data for each type of payment in 19 blocks of a single table, which can be expanded by four additional tables. Thanks to this approach, it is possible to detail the planned costs as much as possible. For example, when planning tax expenses it is required to take into account the tax rates, the provided benefits, the taxable base and the timing of payments. When planning payments - standards for technical, labor and material resources.