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The procedure for the formation of a plan for financial and economic activities. Planning expenses of a budgetary institution

In accordance with subparagraph 6 of paragraph 3.3 of Article 32 federal law dated January 12, 1996 N 7-FZ "On non-profit organizations"(Collection of Legislation Russian Federation, 1996, N 3, art. 145; 2010, N 19, art. 2291), as well as part 13 of Article 2 of the Federal Law of November 3, 2006 N 174-FZ "On Autonomous Institutions" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 45, Art. 4626; 2010, N 19, Art. 2291) I order:

1. Approve the attached Requirements for the financial plan economic activity state (municipal) institution.

3. This Order applies to budgetary institutions in respect of which federal authorities executive power, laws of the constituent entities of the Russian Federation, regulatory legal acts of authorized bodies local government taking into account the provisions of Parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement legal status state (municipal) institutions" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2010, N 19, art. 2291) a decision was made to provide them with subsidies from the relevant budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Article 78 1 of the Budget Code of the Russian Federation, and to autonomous institutions.

Deputy Prime Minister of the Russian Federation - Minister of Finance of the Russian Federation A. Kudrin

Requirements for the plan of financial and economic activities of a state (municipal) institution

I. General provisions

1. These Requirements establish general requirements for the procedure for compiling and approving a plan for financial and economic activities of a state (municipal) institution (hereinafter referred to as the Plan).

2. The state (municipal) budgetary and autonomous institution, their separate (structural) subdivisions without the rights of a legal entity, exercising the authority to maintain accounting (hereinafter referred to as the institution, subdivision, respectively) draws up a Plan in the manner determined by the executive authority (local government body) exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the body exercising the functions and powers of the founder), in accordance with these Requirements.

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

3. The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for a 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 Plan indicators, including by time interval (quarterly, monthly).

II. Plan requirements

4. The plan is drawn up by the institution (subdivision) in rubles with an accuracy of two decimal places in the form approved by the body exercising the functions and powers of the founder, containing the following parts:

header;

shaping.

5. The heading of the Plan shall indicate:

approval stamp of the document containing the title of the position, the signature (and its transcript) of the person authorized to approve the Plan, and the date of approval;

Title of the document;

date of preparation of the document;

name of the institution;

the name of the subdivision (if it draws up the Plan);

the name of the body exercising the functions and powers of the founder;

additional details identifying the institution (actual location address, taxpayer identification number (TIN) and the value of the reason for registration (KPP) code of the institution);

the financial year (fiscal year and planning period) for which the information contained in the document is presented;

the name of the units of measurement of indicators included in Plan 1 and their codes according to All-Russian classifier units of measurement (OKEI) and (or) the All-Russian Classifier of Currencies (OKV).

7. The text (descriptive) part of the Plan shall indicate:

the goals of the institution (subdivision) in accordance with federal laws, other regulatory (municipal) legal acts and the charter of the institution (the regulation of the subdivision);

types of activities of the institution (subdivision) related to its main activities in accordance with the charter of the institution (regulation of the subdivision);

a list of services (works) related in accordance with the charter (regulations of the subdivision) to the main activities of the institution (subdivision), the provision of which for individuals and legal entities carried out for a fee;

the total book value of immovable state (municipal) property as of the date of drawing up the Plan (in the context of the value of property assigned by the owner of the property to the institution on the right operational management; acquired by the institution (subdivision) at the expense of funds allocated by the owner of the property of the institution; acquired by an institution (subdivision) at the expense of income received from other income-generating activities);

the total book value of movable state (municipal) property as of the date of drawing up the Plan, including the book value of especially valuable movable property;

8. The tabular part of the Plan shall indicate:

indicators financial condition institutions (divisions) (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of drawing up the Plan) in the following breakdown: .

Planned indicators for receipts and payments of the institution (subdivision) in the following context:

other information by decision of the body exercising the functions and powers of the founder.

9. In order to form the indicators of the Plan for receipts and payments included in the tabular part of the Plan, the institution (subdivision) draws up a Plan at the stage of drafting the budget for the next financial year (for the next financial year and planning period), based on the information provided by the body exercising the functions and powers of the founder, information on the planned volume of expenditure obligations:

subsidies for reimbursement of standard costs associated with the provision by an institution in accordance with the state (municipal) assignment of state (municipal) services (performance of work) (hereinafter referred to as the state (municipal assignment);

subsidies provided in accordance with the draft law (decision) on the budget for the implementation of the relevant goals (hereinafter referred to as the targeted subsidy);

budget investments;

public obligations to individuals in monetary form, the authority to fulfill which on behalf of the body state power (government agency), the local self-government body is planned to be transferred to the institution in the prescribed manner.

10. Planned indicators for receipts are formed by the institution (division) in the context of:

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

targeted subsidies;

budget investments;

proceeds from the provision by an institution (subdivision) of services (performance of works) related, in accordance with the charter of the institution (the regulation of the subdivision), to its main activities, the provision of which for individuals and legal entities is carried out on paid basis, as well as proceeds from other income-generating activities;

sales proceeds valuable papers(for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws).

For reference, the amounts of public obligations to individual, subject to execution in cash, the powers to execute which on behalf of the state authority (state body), local government body are transferred in the prescribed manner to the institution.

The amounts specified in paragraphs two, three, four and seven of this clause are formed by the institution (subdivision) on the basis of information received from the body exercising the functions and powers of the founder, in accordance with clause 9 of these Requirements.

The amounts indicated in the fifth paragraph of this clause shall be calculated by the institution (subdivision) on the basis of the planned volume of services (performance of work) and the planned cost of their implementation.

11. Planned indicators for payments are formed by the institution (division) in accordance with these Requirements in the context of payments for:

wages and accruals on wage payments;

communication services;

transport services;

public Utilities;

rent for the use of property;

other services;

allowances for social assistance population;

acquisition of fixed assets;

acquisition of intangible assets;

acquisition inventories;

acquisition of securities (for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws);

other expenses;

other payments not prohibited by the legislation of the Russian Federation.

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 group code for the classification of operations in the general government sector.

12. The planned volumes of payments related to the fulfillment by an institution (subdivision) of a state (municipal) task are formed taking into account the standard costs determined in the manner established respectively by the Government of the Russian Federation, the highest executive body state authorities of the constituent entity of the Russian Federation, local administration in accordance with paragraph 4 of Article 69.2 of the Budget Code of the Russian Federation.

13. When providing a targeted subsidy to an institution, the institution (subdivision) shall draw up and submit to the body exercising the functions and powers of the founder Information on operations with targeted subsidies provided to the state (municipal) institution (document form code according to the All-Russian classifier of management documentation 0501016), (hereinafter - Information) 4, according to the recommended model (appendix to these Requirements).

When compiling the Information by an institution (subdivision), they indicate:

in column 1 - the name of the targeted subsidy, indicating the purpose for which the targeted subsidy is provided;

in column 2 - an analytical code assigned by the body exercising the functions and powers of the founder to account for transactions with a targeted subsidy (hereinafter - the subsidy code);

in column 3 - the code for classifying operations of the general government sector, based on the economic content of planned receipts and payments;

in columns 4, 5 - unused balances of targeted subsidies at the beginning of the current financial year, for the amounts of which the need to allocate them for the same purposes was confirmed in the prescribed manner in the context of subsidy codes for each subsidy, with reflection in column 4 of the subsidy code, in case if the subsidy codes assigned to account for transactions with a targeted subsidy in previous years and in the new fiscal year, differ, in column 5 - the amount of the balance allowed for use;

in column 6 - the amount of targeted subsidies planned for the current financial year;

in column 7 - the amount of payments planned for the current financial year, source financial support which are targeted subsidies.

The planned indicators for payments can be detailed to the level of groups and articles of the classification of operations of the general government sector of the budget classification of the Russian Federation, and for the group "Receipt of non-financial assets" - indicating the code of the classification group of operations of the general government sector.

If an institution (division) is provided with several target subsidies, the indicators of the Information are formed for each target subsidy without forming grouping totals.

The formation of the volumes of planned payments specified in the Information is carried out in accordance with the regulatory (municipal) legal act that establishes the procedure for providing targeted subsidies from the relevant budget.

14. The volume of planned payments, the source of financial security of which is the proceeds from the provision by institutions (divisions) of services (performance of work) related in accordance with the charter of the institution (the position of the division) to its main activities, the provision of which for individuals and legal entities is carried out on a paid basis. basis, are formed by the institution (subdivision) in accordance with the procedure for determining the fee established by the body exercising the functions and powers of the founder.

15. The body exercising the functions and powers of the founder has the right to establish for the institution the formation of planned revenues and the corresponding planned payments, including in the context of types of services (works).

16. The body exercising the functions and powers of the founder is entitled to approve a single form of the Plan for the state (municipal) autonomous and budget institution or two separate forms for the state (municipal) autonomous and budgetary institutions, respectively, as well as the rules for filling them out.

17. After the law (decision) on the budget is approved in accordance with the established procedure, the Plan and Data, if necessary, are specified by the institution (subdivision) and sent for approval, taking into account the provisions of Section III "Requirements for the approval of the Plan and Data" of these Requirements.

Specification of the indicators of the Plan related to the fulfillment of the state (municipal) task is carried out taking into account the indicators of the approved state (municipal) task and the amount of subsidy for the implementation of the state (municipal) task.

18. The design part of the Plan must contain signatures officials responsible for the data contained in the Plan - the head of the institution (subdivision) (the person authorized by him), the head of the financial and economic service of the institution (subdivision) or another person authorized by the head, the executor of the document.

19. In order to make changes to the Plan and (or) Information in accordance with these Requirements, a new Plan and (or) Information is drawn up, the indicators of which should not conflict with cash transactions for payments made before the change was made to the Plan and (or) ) Information.

20. In the event of a change in the jurisdiction of the institution, the Plan is drawn up in accordance with the procedure established by the executive authority (local government body), which, after the change in jurisdiction, will exercise the functions and powers of the founder in relation to the institution.

III. Requirements for the approval of the Plan and Information

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. The plan of the state (municipal) budgetary institution (the Plan as amended) is approved by the body exercising the functions and powers of the founder.

The body exercising the functions and powers of the founder is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

23. The subdivision plan (Plan as amended) is approved by the head of the institution.

24. The information specified in paragraph 13 of these Requirements, generated by the institution, is approved by the body exercising the functions and powers of the founder.

The information specified in paragraph 13 of these Requirements, generated by the unit, is approved by the institution.

1 For Russian institutions located outside the territory of the Russian Federation, the indicators of the Plan are formed in the relevant foreign currency and in the ruble equivalent.

2 The planned balance of funds at the beginning of the planned year is indicated.

3 Indicates the planned balance of funds at the end of the planned year.

4 Information should not contain information about subsidies provided to the institution for reimbursement of standard costs associated with the provision of state (municipal) services in accordance with the state (municipal) task.

The plan of financial and economic activities of a budgetary institution (PED 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 FCD plan for 2018 will have to be drawn up in a new way, due to changes in Order No. 81n in accordance with the instruction of 08.29.2016 No. 142n.

General information about changes

The plan of financial and economic activity reflects the composition of the financing of government assignments, 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 municipalities' funding budget will be approved. This may be one financial year or a planning period of one or two years.
Document drafting template for budget organizations established by a special constituent body in a separate order. The main standard template for the FCD plan of a budgetary institution for 2018, a sample of its completion and instructions for the sequence of its preparation, were approved by the Ministry of Finance of the Russian Federation by order No. 81n dated July 28, 2010.
The plan of financial and economic activity, 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 reporting on the quality and volume provided by a budgetary institution municipal services.
Forecast of the amount of material profit received as a result of entrepreneurial or other activities designed to generate income.
Obtaining financing in the amount necessary to make the necessary planned expenses.
A list of needs and requirements of a budgetary institution, the satisfaction of which is the basis for fulfilling the state task and maintaining the life of the entire organization.
Economic designation of all costs incurred to meet the needs of the institution.

Changes in the FHD plan in 2018

Plan of financial and economic activity for 2018, new form 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 openness of information. Therefore, the following additional information must be indicated in the FCD plan:

all income and expenses of the institution, in relation to the types of financial security implemented;
information on targeted funds allocated for the implementation capital construction;
procurement planning for the next financial year.

The founding body established the need to provide a rationale for it along with the FCD plan. The rationale is a calculation of the costs incurred. FCD 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 in 18 documentation forms, which can be supplemented at the discretion of the budgetary organization.
The new form of the FCD plan for 2018 was supplemented with column 5.1 “Subsidies for the financial support of the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund”, which should display all reporting data on expenses and incomes at the expense of Money OMS.
The amendments made to the document are not final, as the Ministry of Finance plans to exclude from the FCD plan the Regulation on the basis of which each budgetary institution must report on all manipulations involving target environments from the approved budget.

Filling out the FCD plan

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

In the “Approve” header on the main page of the FCD plan, you must indicate the name of the organization and the name of its head (founder), who approved the plan. On the page below, data on the executive budgetary institution is entered: the name of the organization, the full name of the head, the TIN and KPP numbers, as well as the numerical codes indicated in the headings.
It is necessary to fill in the "Content" of the plan. The goals, objectives and activities of the organization are prescribed in accordance with the Charter.
“Table 1” contains information on all liabilities of the organization, financial and non-financial assets.
Table 2 contains all data on financial indicators for the planned financial year.
"Table 2.1" should contain data on the planned costs of procurement.
"Table 3" and "Table 4" contain data on those funds that came into the use of the organization on a temporary basis.
The Appendix should contain all calculations for the costs of production and organizational processes: wages, payment of taxes and debts, maintenance of seconded employees, payment of sick leaves and vacations.

Special changes in the FCD plan for 2018

The new sample plan of financial and economic activity now displays all the data on the expenses of the organization with the rationale attached to it (calculations), 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 to non-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 industrial injuries And occupational diseases. All documentation related to this species expenses must be attached to the FCD plan.
When forming a tax expense item, it is worth considering the rates and terms for paying taxes, the taxable base, as well as 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 the financial support of the state task 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.

Plan of financial and economic activity (plan FHD or PFHD) educational institution(OS) is the basic regulatory documentation that reflects the formation of indicators on the income and expenses of each individual organization, as well as the stability of internal and external support.

Who draws up the FCD plan of the educational institution

The plan of financial and economic activity is authorized to draw up a special body, the organization of which is observed within the framework of budgetary and municipal organizations. The period for compiling the document is determined by the legal and regulatory framework:

one financial year, if the budgetary OS is designed for an identical period;
one financial year within the planning period, if funding and budget so provide.

In any case, the financial and economic activity plan of a budgetary institution should be drawn up on the basis of a template that meets all the parameters and requirements of the founders. Participants in the compilation of PFCD educational organization have the right to amend and correct the content of the plan in a special software (« Electronic budget”, “AKC-planning” and their analogues), however, the software must be developed and approved for use by the founding body.

Requirements and changes in 2018

The formation and development of the reporting plan of the educational institution, in accordance with which organizational, economic and financial activities will be carried out, must take place in accordance with Federal Law N7-FZ "On Non-Commercial Organizations" (clause 3.3, subclause 6).

The requirements for the preparation of PFCD were expanded and supplemented on the basis of the Order of the Ministry of Finance No. 81n:

amendment of terms based on changes in the Budget Code of the Russian Federation;
additional rules in the reflection of OS expenses;
reporting on the production construction work on individual objects.

In view of the new additions dated 2018, in the financial and economic activity plan of the educational institution, it is required to indicate:

justification of expenses for all types of financial support;
a list of purchases necessary for the implementation of the organizational and economic activities of the educational institution in a given period of time;
data on earmarked funds reserved for construction.

The above instructions are mandatory, and the sectoral state bodies, if necessary, have the right to make additional amendments and requirements for the sequence and content of the FCD plan.

If necessary, the founding body of the educational institution has the right to adjust the structure financial plan, to make an assessment well in advance of the start of the next reporting period.

The composition of regulatory documents

The documentary forecast of the financial and economic activities of an educational organization should reflect the procedure and scope of all types of financing:

Funds received for the implementation of municipal (state) assignments
Funds received for the fulfillment of promising educational goals of tasks.
Funds received by the educational institution as a result of the provision of paid services to students.
Funds received from other funding sources that do not contradict current legislation RF: grants, charity, etc.

Particular attention in drawing up the FCD plan of an educational institution should be paid to the balance of funds from the budget for the last reporting period, if any. It is necessary to indicate the reasons for not using these funds, as well as their further use within the framework of the new financial plan.

Most important document, reflecting the direction of the educational activities of the organization, should consist of three sections:

The title section "business card": includes general information about the current organization, details, contacts for feedback And so on.
Content section: includes information, reference and explanatory blocks in accordance with the established narrative format.
Design section: includes information about the compilers and founders of this document.

A template reflecting the basic structure of the FCD OU plan in accordance with Requirements No81n:

SECTIONS AND SUB-SECTIONS OF THE PLAN OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE OU

CONTENT

HEADING PART

Title page

1. Full name of the budgetary (municipal) educational institution, TIN, KPP.

2. The name of the constituent body, which is entrusted with the functions of control and management of the organization.

3. The name of the body that is responsible for the state of the organization's personal account.

4. Amounts of funds indicated in the response document with an accuracy of two decimal places.

5. The actual address of the educational organization.

6. Data on the persons acting as director, accountant, compiler of the document, as well as other officials, with personal signatures everyone.

CONTENT PART

Text part. Content.

1. Goals and objectives of the educational institution: direction of activity to meet the personal, cultural, moral, spiritual and intellectual needs of society; active development in children life position, preservation and enhancement of cultural and intellectual values.

2. Activities of the educational institution: implementation of standard general education and additional in-depth training programs.

3. List of services provided for a fee.

4. The value of the balance sheet property of the OS: assigned to the institution within the framework of state security; acquired with public funds in order to expand the material base and improve the infrastructure of the organization; purchased with funds received as a result of the provision of paid services.

5. The value of movable property that is on the balance sheet.

Table 1 "Status of the financial account of the educational institution"

Reflection material assets:

· not financial assets(valuable state property, real estate on the balance sheet);

financial assets (all types of receivables within the framework of the organization's activities);

credit obligations.

Table 2 “Indicators of expenditures and receipts of financing”

This section of the PFCD is a forecast of spending and cash receipts, which is compiled taking into account past experience (based on the financial plan of the OS for the past financial year or planning period). The following indicators are of particular importance in forecasting:

· cash balance on the balance sheet at the beginning of the new reporting period;

the total amount of financial receipts based on subsidies, financing for solving government tasks, additional investments, profits from the provision of paid educational services, proceeds from the sale of assets and securities;

total amount of payments: payment utilities and rent of premises, payment wages employees, payment of taxes, use of transport and communication services, etc.;

cash balance at the end of the reporting period.

Table 2.1 “Indicators of expenses for payment necessary goods, services and works"

Indicators for this category of expenditure are indicated as a total amount based on a list of expenditure data, indicating the amount that was reserved for meeting these needs when drawing up the FCD plan for the specified reporting period.

Calculations are made for the main planning period, including the financial year in accordance with regulations;

Federal Law No44 "On the contract basis in the field of procurement of goods, works, services ..."

Federal Law No223 “On Procurement of Goods, Works and Services by Certain Types of Legal Entities”

Tables 3 and 4 "Information on the funds received at the temporary disposal of the educational institution"

This type of financing includes funds that are used to secure contractual obligations. The tables must include:

1. The amount of cash balance at the beginning of the current reporting period.

2. Forecast of expected income (based on past experience).

At the same time, it is necessary to make a footnote in Table 4 on the terms and volume of contractual obligations to be fulfilled.

REFERENCE PART

Appendix No1 "Information on the use of subsidies aimed at reimbursement of standard expenses"

The application is drawn up in the form of a table in which you must specify:

the full name of the educational institution;

Names of budgets

the name of the state body authorized by the right of the founder;

The name of the body responsible for reporting on the state of the personal account of the organization.

Appendix No2 "Justification for payments"

The application includes calculations made in the form of tables with explanations

Alternative form of main financial document

In order for the management staff of the educational institution to have a complete and open idea of the financial condition of the organization and to competently and rationally spend funding, in the past few years, a modification of the structure of the FCD plan has been widely practiced. For budgetary (municipal) organizations of an autonomous type, a slightly different structure of the main reporting document is acceptable:

Sections of the FCD plan	Section content
Brief content of the document	Placed after the "header" in the form of a table of contents indicating the pages
Registration card of an educational institution	Compiled in the form of a table with the following data: 1. Full name of the educational institution. 2. Legal address organizations with zip code. 3. Date and place of state registration. 4. Contact details. 5. Full name of the head of the organization and chief accountant. 7. Codes significant for the organization as a result of their assignment by Rosstat and other control bodies. 8. Size authorized capital and municipal share of the organization.
Generalized description of the financial and economic situation	Indication of the direction of activity of the educational institution, the availability of licenses and other certificates of the established form, allowing to carry out the above activities. Detailed description activities of the management team.
Analysis of the state of the budget and development prospects	This section reflects the indicators in the dynamics of the following data: The number of students The number of management staff, teachers and service personnel; the income of the educational organization; payment of wages (including delays in payments due to lack of funds); · Logistics support; assessment of the quality of educational services.
Marketing	Spending funds to maintain the image educational institution, advertising and distribution of educational services on a paid basis. Attracting applicants and investors.
Description of educational services and educational process	The relevance and quality of education on a fee basis.
Areas of activity of the educational institution	Information about the activities of an educational institution over the past few years, to track compliance over time
Income plan	Forecast of possible income in the following areas: budget financing; extra-budgetary income; Other sources of income (investment subsidies, charity grants).
Material and technical base	In this section, it is necessary to indicate in monetary terms the totality of all objects on the balance sheet (buildings, similar premises, pieces of furniture, etc.), as well as indicate the amount of missing funds to improve logistics. It is also necessary to clarify the possible sources of additional funding and the schedule for obtaining it.
Frame Status	Indicate whether there is a need for the organization of new jobs: · number vacancies; The average salary of a replacement worker; · general indicators payroll contributions.
Risk assessment	It displays possible situations of shortage of funds and ways to eliminate it.
Complete financial plan of the OU for one financial year	In the form of tables, all possible expenditures of funds from the budget of the educational institution (wages, taxes, transport and communication services, utility bills, payment for the work of third-party institutions, etc.) are indicated.
Sources of financing	List of all possible sources of additional funding: · own funds of the organization received within the legal activities of the educational institution; budgetary funds directed to the implementation of the state task.
A set of measures aimed at improving the efficiency of the financial and economic activities of the educational institution	Produced by the constituent bodies and the management team, as part of the implementation of the main activities of the educational institution.

Subject to the receipt of subsidies, it is necessary to reflect in the FCD plan the method of mastering these funds by educational assurance.

Approval of the FCD plan of the educational organization

Approved plan for financial and economic activities of an educational organization

The approval of the plan of financial and economic activities of an educational institution is carried out in the following sequence:

The draft plan and its duplicate are certified by the signatures of the head of the educational institution, the accountant and the compiler of the document, as well as the official seal of the educational institution.
The draft FCD plan in two copies is submitted to the department of the state body that performs constituent functions. The document is checked and approved within 5 business days.
The plan is checked by investment management committees, representatives of economic planning departments and accounting authorities. In case of approval, the authorized body approves copies of the document and transfers them to the deputy head of the department for approval. If the plan needs to be finalized, it is returned to the head of the educational institution, who is obliged to make amendments within 2 working days.
If there are no comments on the composition of the document, the deputy passes both copies for further approval to the director of the department.
Over the next 30 days, the budget of the organization is developed, and, if necessary, amendments and adjustments can be made to the plan. After the formation of the budget, the signed and approved plan of the FCD OU is returned to the director of the educational institution.

According to the Requirements No. 81n (paragraphs 21 and 22), the director of the educational institution himself can approve the plan of financial and economic activity if the constituent body has given such a right. This method is practiced in autonomous type OS.

The legislation provides for a mechanism for introducing amendments to an already approved plan of financial and economic activities, which is carried out in the following cases:

change in the amount of budget financing;
increase in the internal profit of the organization;
fixing expenses not provided for in the FCD plan.

Further amendments are expected in the future. normative documentation, since the existing template has a number of shortcomings regarding the funds available to the MA on a temporary basis.

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

Requirements for the plan of financial and economic activity

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

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

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

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

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

Drawing up and application of the FCD Plan

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

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

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

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

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

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

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

Structure of PFCD

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

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

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

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

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

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

Income and expenses of the institution in the FHD Plan

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

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

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

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

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

Additional grouping of receipts and payments in PFHD

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

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

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

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

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

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

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

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

In connection with the approval of the order of the Ministry of Finance No. 186n, the procedure for drawing up a FCD plan for 2020 will have to be drawn up by medical institutions in a new way.

How exactly the procedure for compiling the FCD plan for 2020 has changed, what to do if there has been a change in indicators and where to send the electronic version of the document, we will tell in the article. New instruction available for download.

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Justifications of income

In order to comply with the procedure for compiling the FCD plan for 2020, medical institutions must apply new document- Order of the Ministry of Finance No. 186n dated August 31, 2018: see the full text of the order with attachments in the Chief Physician System.

Since the beginning of this order, the previous document, Order 81n, has become invalid.

Main changes:

There is no text format in the order.
Instead of 5 tables, the text of the document contains 2 sections - payments and receipts, as well as information on payments for the purchase of services, goods and works.
Accordingly, forming new plan FHD for 2020, it is important to take into account indicators not only for payments, but also for receipts.
Medical institutions that have long-term obligations can draw up a document not for the current period and the planned period, but also for a longer period. Such expenses are included in column 8 - “Outside the planning period”.
The budget block now contains a breakdown of payments and receipts by year - you no longer need to fill out separate tables for each year.

From 2020, new rules for FCD come into force. Instructions from the Ministry of Finance on how to draw up a preliminary plan for FCD for 2020 are given in the journal Economics of Healthcare Institutions in Questions and Answers.

Justification of income is one of the key parts of the clinic's financial plan. Planned receipts must be broken down into indicators for each unit.

Income is calculated based on the cost and volume of services provided by the medical facility.

If at the end of the financial year the founder of the organization decided to return the residual targeted subsidies to the budget, indicate this return in the appropriate column of income in a separate line.

There should be a minus sign next to the amount (clarifications from the Ministry of Finance in letter No. 02-06-10/225 of 01/24/2013).

Income of medical institutions from economic activity is formed mainly at the expense of paid services. The following algorithm, consisting of 5 steps, will help to plan these incomes.

At the same time, clinic managers should remember that only those medical services that are contained in the license can be provided on a paid basis. Their list and prices should be fixed in the price list.

A single form of the price list has not been approved, so the clinic can develop its own version.

The names and codes of services must comply with the nomenclature of medical services, which was approved by order of the Ministry of Health No. 804n of 10/13/2017.

There is no direct requirement in the law, but following the nomenclature will help to avoid comments from supervisory authorities.

Expenses justification

The FCD plan for 2020 should contain a detailed justification for the costs of the medical organization. All the rules for justification are contained in the same order of the Ministry of Finance No. 186n.

Let's note a few points:

1. The current requirements of the Ministry of Finance do not contain a form of justification - they must be brought to the clinic by its founder. If he has not done so, the organization develops the forms on its own.

2. Calculations should be made by types of expenses - for insurance premiums, wages, transport services, communication services, etc.

3. The calculation of deductions for each type of cost should be done according to the rules specified in paragraphs. 24-43 of the order 186n.

For example, consider the cost of planned advanced training for doctors based on the number of trainees and the cost of training per person.

4. Separately, in the FCD plan for 2020, you can download the instructions for filling out at the beginning of the article, include indicators for each type of expense code (CWR).

5. At the request of the founder, the medical organization provides calculations separately for each source of funding. For example, if a medical institution pays salaries to employees at the expense of income from paid services and compulsory medical insurance funds, make two different tables to justify these expenses.

6. To justify its expenses for FCD, a medical organization can use the current regulations and standards, norms for calculating material, technical and labor resources, SanPiNs, GOSTs, SNiPs, etc.

note that the law does not establish an obligation to use service codes. The medical organization has the right to independently form a price list, as well as decide whether to be guided by the approved nomenclature of medical services and the corresponding codes or not.

6. Despite the fact that the new FCD plan for 2020 does not contain a requirement to indicate sources of funding, they still need to be allocated if the founder requires it.

7. The design part contains the signatures of the employees responsible for the content part.

Usually these are employees authorized by the head physician, for example, head economist as well as the head of the organization.

Federal medical organizations should form a FCD plan in information system"Electronic budget". The document will be accepted if it is signed with an enhanced qualified EDS.

Also, to organize work with a preliminary plan, the Ministry of Health has developed a special software package, through which clinics provide justification calculations for verification and approval by the founder.

Municipal and regional hospitals form plans for their financial activities using regional systems.

Plan approval

Each medical organization must approve the plan according to the requirements of the founder, and the type of organization also affects the course of this procedure.

The deadlines for submitting reports are also set by the founder, the Ministry of Finance does not influence them. Therefore, this year it is necessary to take FCD within the time frame determined by the founder.

The planning period can also be different for each organization. This is usually the next fiscal year and planning period for one year, but it can be longer.

For many organizations, the choice of period depends on how long a municipal or regional budget law has been passed.

If the clinic has long-term commitments that exceed the periods budget planning, separate parts of the plan can be implemented in periods beyond this period.

For this, a separate column is allocated in the FCD plan.

Budgetary medical institutions submit their plans to the regional departments or the Ministry of Health.

In some cases, the founders of clinics transfer this right to the heads of organizations. For autonomous institutions, the scheme is different - first, the FCD plan is approved by the supervisory board, and then by the head.

Adjustment of indicators

No matter how carefully medical organization plan their finances, in some cases, the FCD plan has to be amended.

When it may be needed:

it is necessary to distribute the balances at the beginning of the current financial year, including the balances of subsidized funds;
changes in the volume of payments and receipts;
reorganization of a legal entity.

To make adjustments, make justifications for new indicators and form a new plan. If payments have been reduced, you need to make sure that they are not less than cash expenses that have already been made.

If adjustments need to be made to the FCD plan for 2020, the founder may not agree on them.

This is possible in two cases:

the medical organization did not pay a fine, court payments, did not return subsidies to the budget;
in the current financial year, accounts receivable, shortages, etc. have been received.