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Plan of financial and economic activities of state budgetary institutions. Plan of financial and economic activities of a budgetary institution: essence, procedure for drawing up, structure

Plan for financial economic activity state (municipal) institution- one of important documents governing the activities of budgetary and autonomous institutions. Contains information about the planned for the fiscal year ( planning period) financial and economic activities of a state (municipal) institution.

The plan of financial and economic activity is called in abbreviated form - the FCD Plan.

clarification

The financial and economic activities of budgetary and autonomous institutions are carried out on the basis of a plan for financial and economic activities. This document must be open and accessible (clause 6, clause 3.3 of the Federal Law N 7-FZ, clause 7, part 13, article 2 of the Federal Law N 174-FZ).

Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n approved the requirements for the plan of financial and economic activities of a state (municipal) institution.

The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for the financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. 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).

Approval of the FCD plan (below are the paragraphs of the Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n):

"21. The plan of the state (municipal) autonomous institution (the 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.

22. Plan of the state (municipal) budget institution(The plan, taking into account changes) is approved by the head of the state (municipal) budgetary institution, unless otherwise established by the body exercising the functions and powers of the founder. ".

The financial and economic activity plan is drawn up at the stage of drafting the budget for the next financial year (for the next financial year and planning period), after which the financial and economic activity plan is specified, if necessary, by the institution and sent for approval to the body exercising the functions and powers of its founder ( or by decision of the body exercising the functions and powers of the founder, approved by the institution).

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).

The procedure for drawing up the Plan is determined by the executive authority (local government body) exercising the functions and powers of the founder in relation to the institution. Such a procedure, for example, is approved by: Order of the Rosselkhoznadzor of December 20, 2013 N 634, Order of the Ministry of Education and Science of Russia of December 10, 2013 N 1321, Order of the Ministry of Labor of Russia of September 5, 2013 N 447n, Order of the Ministry of Agriculture of Russia of February 6, 2013 N 42, Order of the Federal Property Management Agency of 01/24/2013 N 16, by Order of the Ministry of Health of Russia dated 01/18/2013 N 15n.

Definition from regulations

"the federal law dated 12.01.1996 N 7-FZ "On non-profit organizations"(Clause 3.3, Article 32):

"The state (municipal) institution ensures the openness and availability of the following documents:

1) founding documents state (municipal) institution, including changes made to them;

2) certificate of state registration state (municipal) institution;

3) the decision of the founder on the establishment of a state (municipal) institution;

4) the decision of the founder on the appointment of the head of the state (municipal) institution;

5) regulations on branches, representative offices of the state (municipal) institution;

6) a plan for the financial and economic activities of a state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance Russian Federation;

7) annual financial statements of the state (municipal) institution;

8) information about the conducted in relation to the state (municipal) institution control measures and their results;

9) state (municipal) task for the provision of services (performance of work);

10) a report on the results of their activities and on the use of the state (municipal) property assigned to them, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with general requirements established by the federal executive body responsible for the development of public policy and regulatory legal regulation in the field of budgetary, tax, insurance, currency, banking activities.".

12.01.2020

Additionally

The excess of budget expenditures over its revenues.

A document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a public institution.

A non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or municipality to perform work, provide services in order to ensure the implementation of the powers of the relevant bodies provided for by the legislation of the Russian Federation state power (government agencies) or local governments in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

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.

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

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

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

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

on the lines of planned revenues from income - codes of the analytical group of the subtype of budget revenues;
lines of planned payments for the return to the budget of the balances of subsidies of previous years - codes of the analytical group of the type of sources of financing budget deficits.

In addition, institutions can now plan not only for three years, but also for a longer period. This rule applies if there are obligations, the period of performance of which exceeds three years. In the plan form for such obligations, a column "outside the planning period" was added.

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

The procedure for filling out indicators in the FCD plan

Uniform requirements for the plan of financial and economic activities were 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, how to draw up a draft Plan, approve the Plan and make changes to it. Features for separate divisions are also determined by the founder.

Federal institutions form the FCD Plan in the system " Electronic budget"(Letter of the Ministry of Finance of December 15, 2016 No. 21-03-04 / 75209). But in some departments, a special software package. Through it, institutions submit all justification calculations, and the founder checks them and agrees on the plan. For example, this is how the Ministry of Health works (order No. 951n dated December 9, 2016).

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

How to fill out plan indicators

Draw up the FCD plan after the founder approves the draft plan. If necessary, correct the rationale for planned indicators for receipts and payments and fill out the Plan based on them.

The FCD 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, list the balances at the beginning and end of the year, receipts from income and refunds, payments on expenses, payments that reduce income, and payments on returns.

Distribute the indicators of the Plan according to the KOSGU codes or other analytical codes only if the founder has provided for such detailing.

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

receipts from income - according to the code of the analytical group of the subtype of budget income;
proceeds from the return of receivables of previous years - according to the code of the analytical group of the type of sources of financing budget deficits;
payments on expenses - according to the code of types of expenses (CWR);
refunds to the budget of the balances of subsidies of previous years - according to the code of the analytical group of the type of sources of financing budget deficits;
payment of taxes on income or profit - according to the code of the analytical group of the subtype of income.

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

In the section, disclose the total amount of procurement costs from section 1. Indicate the amounts of contracts that you have concluded or plan to conclude: according to the rules of Laws No. 44-FZ and No. 223-FZ and without the application of these laws. In addition, disclose the amount of payments under the contracts:

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

Sample FCD plan of a budgetary institution for 2020

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

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

Justifications for income

Substantiations (calculations) of planned income indicators are formed on the basis of calculations of future income from paid activities, compulsory medical insurance funds, compensation for damages and others. Take into account the debt to the institution at the beginning of the year for income and the amount of advances received under contracts, contracts and agreements.

Important to remember! Do not form justifications for income from subsidies for government assignments, for other purposes, for capital investments, grants in the form of subsidies. The data on them is brought by the founder

In justifications, form planned receipts:

from income - according to the code of the analytical group of the subtype of budget income;
from the return of accounts receivable of previous years - according to the code of the analytical group of the type of sources of financing budget deficits.

Forms of justifications for income or requirements for them are entitled to establish. If the forms are not brought to you, develop them yourself.

Examples of income justifications with tips for filling out:

Justifications for expenses

Substantiations (calculations) of planned indicators for payments are formed on the basis of cost calculations. Take into account the amounts that have developed at the beginning of the year:

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

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

In the rationale, form planned payments:

for expenses - by the code of types of expenses (CWR);
on returns to the budget of the balances of subsidies of previous years - according to the code of the analytical group of the type of sources of financing budget deficits;
for the payment of taxes on income or profit - according to the code of the analytical group of the subtype of income.

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

Make calculations by types 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, work, as well as the requirements of GOSTs, SNiPs, SanPiNs, and standards.

The amount of expenses for the implementation of the state task can be calculated in excess of the standard costs that were determined by the founder. The main thing is that the costs do not exceed the total amount of the subsidy.

Calculate planned indicators for each type of expenditure according to the rules established in paragraphs 24–43 of the Requirements for FHD plan. For example, determine the cost of employee training based on the price of training per employee and the number of trainees.

Examples of justifications for expenses with tips for filling out:

Approval of the FCD plan of a budgetary institution

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

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

If the institution has separate divisions, on the basis of the general Plan, it approves the FCD Plan:

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

Plans should include indicators of settlements between the head office and departments.

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 amendments come into force on 04/01/2020. And this means that federal agencies, subordinated to the Ministry of Finance, must complete the document already in new form and according to the new rules of the Ministry of Finance for the FHD plan for 2020. In relation to other state employees, the founders are obliged to bring the forms in line with the new provisions of the order of the Ministry of Finance of Russia dated February 7, 2020 No. 17n and bring them to the institutions with the relevant orders.

Document structure	What has changed in PFCD
Section #1	Updated codes for gratuitous receipts of section No. 1 of PFCD. Now reflect targeted subsidies and capital investments under article 150, and use article 180 to reflect other income.
	The codes that reflect the gratuitous receipts of grants have been updated. 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, indicate the costs of other payments to the population.
Section #2	The line for payments under 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 amounts of contracts under Law No. 44-FZ and separately under Law No. 223-FZ.
Section #2	Additional detail has been added regarding the amounts of contacts under 44-FZ. We will have to single out purchases made under national and regional projects. The amendments affected the lines that decipher the already concluded state contracts and are expected to be concluded.

What is PFCD for?

The plan of financial and economic activity is one of the main documents that determine the financing of state (municipal) institutions. It is compiled annually for one financial year or for one year and a planned two-year period, depending on the period for which the budget is approved, from which the budgetary institution is financed.

The template and features of the formation of PFCD for subordinate organizations are established by the founder in a separate administrative document. In 2020, new rules came into force (Order of the Ministry of Finance of Russia No. 186n dated August 31, 2018). The order fixes the requirements for the preparation of the plan, the features of the formation of justification calculations, the approval procedure and the recommended sample document. Standard forms for calculating justifications are presented in the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, it is valid until 01/01/2019.

The document is based on:

An approved state or municipal task and indicators characterizing the quality or volume of state (municipal) services.
The brought amount of financing, calculated according to the current standard costs.
The projected amount of income from the implementation of entrepreneurial and other. income-generating activities.
Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
Economic justifications needs for planned income and expenses.

What is changing in the rules for filling out PFCD for 2020

Since 2020, the requirements for compiling PFCD have changed: order No. 81n will cease to be valid from 01/01/2019. Legislators have determined that it is necessary to draw up a FCD plan for 2020 according to the new rules. They are approved by order of the Ministry of Finance No. 186n. Key changes are presented in the table.

PFCD for 2020 by order No. 81n	PFCD for 2020 by order No. 186n
The text part is mandatory	The text part is missing
Table 1 “Indicators financial condition institutions"	Table 1 has been removed from the form, it is not necessary to fill it out
Table 2 is compiled "Indicators for receipts and payments of the institution"	Settlement information is indicated in section 1 "Receipts and payments"
Information is entered in table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of the institution"	Section 2 "Information on payments for the purchase of goods, works, services" is filled out
Table 3 “Information on the funds received at the temporary disposal of the institution” is being prepared	Not filled
Table 4 “Reference information” is filled in (on public obligations, budget investments, funds in temporary disposal)	Not filled
Detailed justification of income is not provided	Substantiation of income for all sources of financing is being prepared
	Justification calculations for all types of expenses are formed

The legislator established the need to attach justification (calculations) for all indicators in terms of expenses. The recommended sample is set out in Appendix No. 2 to Order 81n. The requirement (part III of order No. 186n) provides for filling out 18 forms, at the discretion of the institution, the forms are supplemented.

Who and when draws up the FCD plan

A subordinate budgetary institution is engaged in drawing up a draft plan for financial and economic activities. Budget and autonomous organizations prepare projects and make changes to the PFCD.

Federal agencies are required to post the planning document in state system"Electronic budget" in the subsystem "Budget planning".

The term for the provision of PFCD is appointed by the founder. The document is prepared in December, after the formation and communication of the budget for next year and a two-year planning period.

How to fill in correctly for 2020

The new form is presented in two sections: "Receipts and payments" and "Information on payments". Let's imagine the procedure for compiling and approving the FCD plan of a budgetary institution in the form of a step-by-step instruction:

We fill in receipts. The first table lists all possible sources of income. The contractor indicates the calculated indicators for the next year and the planning period. We include expenses. In this part, the expenditure component is summarized. Decryption is in the next section. Equality of income and expenditure parts is mandatory.
In column 3 of the first table, we put down the BCC for income (analytical code) and expenses (CWR), respectively. All information is taken from the order of the Ministry of Finance No. 132n.
In column 4 we indicate KOSGU to reflect economic importance planned operation.
We spread the calculated values of income and expenses by financial periods. For the current PFC, these are 2020 and 2021-2022.
We detail the costs. The contractor makes a breakdown of payments for each planning period for KOSGU.
We fill in the second section "Information on payments". We break the expenditure amounts into contracts that are planned to be concluded under 44-FZ and 223-FZ. A breakdown is also made by date of conclusion. Separately, agreements are indicated that must be concluded before the start of the reporting period. The other line contains contracts that are planned to be concluded next year.
We check the calculations. After filling in all the required lines, the document is signed by the head and the responsible executor. Specify the date of compilation.

The contractor prepares not only PFCD, but also calculations to justify the planned income and expenses. The new requirements of the Ministry of Finance No. 186n specify in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards should be followed in their formation. When calculating insurance premiums off-budget funds fees must be taken into account.

The financial and economic activity plan (PFEP) is one of the main documents adopted within a budgetary institution for managing income and expenses. It is developed, approved and applied in state and municipal institutions. Consider what features of its compilation exist, what you should pay attention to, what indicators should be reflected in the financial statements.

Legislative rationale

A document that regulates and controls the entire financial life budget organizations, according to the rules Russian legislation is an:

mandatory for compilation;
open and accessible.

These requirements are enshrined in subparagraph 6 of paragraph 3.3 of Article 32 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations".

NOTE! The same legislative act notes that the founder has the right to develop the procedure for approving the FCD Plan, the main thing is that it does not contradict the requirements of the Ministry of Finance of the Russian Federation.

State requirements for PFCs are set out in the Order of the Ministry of Finance of the Russian Federation No. 81n dated July 28, 2010, last changes which were included in 2013. This norm today should be guided by the founders when drawing up and approving the FCD Plan.

V various industries and departments can be accepted Additional requirements to the preparation of this document. Additional adjustments may be made by local authorities.

The rights of the budgetary organization itself:

The founder has the right to:

approve the standard form of this plan;
additionally detail the financial performance indicators provided by the Ministry of Finance;
set a time limit for the approval of PFCD.

The purpose of compiling PFCD

The main financial document on which the budgetary institution operates, Plan of financial and economic activity, is compiled to solve the following problems:

distribution of incoming and outgoing funds;
balancing financial indicators;
determining the effectiveness of the use of finances provided to the institution;
control over accounts payable;
management of the dynamics of costs and profits of the institution.

Funds accounted for in PFCD

The plan of financial and economic activity takes into account the following receipts:

money received by the organization for the provision of various paid services;
targeted subsidies received from the state for specific purposes;
other subsidies;
sponsorship funds;
other receipts from legitimate sources.

The validity period of the compiled PFCD

This document is compiled annually and approved, as a rule, for the next financial year. Approval for an additional planned time period is possible if an appropriate budget is adopted for this period. In such a situation, annual reconciliation and clarification of indicators are still necessary, and in case of changes, re-approval of the Plan is necessary.

FCD Plan Approval Schemes

The Order of the Ministry of Finance, which contains the requirements for the approval of this document, contains options that allow you to approve this plan in different ways for budgetary and autonomous organizations:

public sector- the plan is approved by the founder, he can transfer this right to the head of the organization;
autonomous sphere– the basis for approval of the Plan is the conclusion of the Supervisory Board of this institution.

Structure of the FHD Plan

The data included in the Plan should be, on the one hand, grouped, on the other, detailed. The level of detail is allowed to be set by the institution itself. The Ministry of Finance requires only compliance with certain, relatively large groups of costs and profits. It is necessary to plan and take into account the indicators of the following areas:

remuneration for work;
other accruals related to payment for labor activity;
money for various services- utilities, transport, communications, etc.;
rent;
funds for the maintenance of premises and other property;
allowances for payment to the population within the framework of social assistance;
transfers to other state organizations;
purchase of tangible and intangible assets;
transactions with securities (if permitted by federal law);
other services, expenses and payments that do not contradict the legislation of the Russian Federation.

Each of these groups can be detailed, for example, each type of assets can be considered separately, by codes and groups. It is convenient to carry out the detailing in accordance with the accounting department in order to simultaneously resolve issues and financial statements, because the report on the implementation of this plan requires more detailed detail.

IMPORTANT! It is not at all necessary to draw up a separate PFC for each source of funding, with the exception of subsidies (they are accounted for in a separate document).

Budget revenues and expenses in the Plan of financial and economic activities

In public institutions, revenues and expenses are quite often unrelated. It turns out that it is necessary to send funds to reimburse expenses that have nothing to do with income. For this, a special account 030406000 is used in accounting, which is stipulated in explanatory note to PFCD. In the report, payments from the budget may well not correspond to the costs incurred by the budgetary institution.

But when there is a relationship, the situation changes somewhat. For example, when receiving payment for leased property, an institution must direct this money, first of all, to the maintenance of this property (clause 6 of Article 9.2 of Law No. 7-FZ).

The rest of the funds received by the organization from various sources are at its full disposal, their distribution should be planned in the PFHD at its own discretion.

THAT IS: in the FCD Plan it is worth providing additional columns for certain types expenses, taking into account the way they are reimbursed, or it makes sense to approve additional forms for deciphering the costs by the source of their provision.

The procedure for compiling and approving PFCD

This regulation is given in the Annexes to the order of the relevant ministry and department. It establishes the procedure for the acceptance and use of PFCD:

its structure;
required details;
degree of detail;
standard form.

The procedure for the adoption of the FCD Plan

The cost values of various assets are taken into account (according to balance sheet data).
Enter in the appropriate columns financial indicators the current state of the institution, by assets taken into account:
- movable state property on the right to manage the institution;
- real estate owned by the state;
- leased assets;
- leased funds;
- property provided for gratuitous use, etc.
Accounting for financial indicators:
- assets that do not form a financial component (property at a residual book value as of the date of approval of the Plan);
- monetary assets (debts on income and expenses);
- various obligations.
Planning sources of finance receipts: subsidies, investments, paid services (list and prices), etc.
Distribution of planned indicators:
- to fulfill the state task;
- for specific purposes;
- paid services;
- for social security;
- for other purposes.
Remains of receipts from previous periods are taken into account (based on earlier implemented Plans FHD).
If changes need to be made to the plan, a new one must be drawn up. To enter new data, precise justifications are required.
The plan is approved within 15 days after the adoption by the state of the corresponding budget for the next year and / or planning period.
The plan must be signed by:
- the head of the institution or an authorized person;
- Chief financial service(Chief Accountant);
- document executor.

Signatures are stamped.

Coordination with the relevant Ministry, approval by the minister or his deputy, if necessary, sending for revision.

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 of the Russian Federation in Connection with the Improvement legal status 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. Budgetary institutions are moving from budget estimates to financing with subsidies for the implementation of the state (municipal) task. The main document reflecting the functioning of a budgetary and autonomous institution is the Plan of financial and economic activities. The purpose of its compilation 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 federal authorities executive power, the laws of the constituent entities of the Russian Federation, regulatory legal acts authorized bodies of local self-government in the transition period, it was 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 financial and economic activity plan 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 sales valuable papers, 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.

Planned indicators for payments are reflected in the context of the following areas of expenditure: wages and accruals for wages, communication services, transport services, public Utilities, rent for the use of property, property maintenance services, other services, acquisition of fixed assets, acquisition of intangible assets, acquisition of inventories, acquisition 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.