FHD plan filling. Plan of financial and economic activity of the state (municipal) institution. Requirements for the FHD Plan

Plan for financial economic activity budget institution is part of the local documentation, which is formed and approved by state and municipal organizations. They use this document in its financial and economic activities in order to plan the income received and expenses incurred.

Basic requirements and rules for drawing up a FCD plan

In accordance with paragraph 3.3 of Art. 32 federal law“On Non-Commercial Organizations” dated January 12, 2996 No. 7-FZ establishes that a budgetary institution must develop a Financial and Economic Activity Plan, as well as ensure its openness and accessibility by posting it on the official website on the Internet. In addition, this norm determines that the FCD Plan must comply with the requirements established by the Ministry of Finance of the Russian Federation.

The basic rules for the creation and approval of the FCD Plan for budgetary institutions are regulated by special Requirements for the FCD Plan, approved by Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n. In addition, a state or municipal institution is obliged to take into account the industry specifics of its activities, and therefore use in this event Additional requirements to the FCD Plan, approved by sectoral and departmental management bodies (ministries or services).

Important! Founder budget organization has the right to form the FCD Plan with the inclusion of detailed information or indicators in it, as well as to approve the standard form of the document. It has the power to set deadlines according to which the plan must be approved for use in the following year.

The procedure for compiling and using the FCD Plan

The financial and economic activity plan of a budgetary institution is a local document formed on:

fiscal year(when approving the budget for one calendar year);
financial year and planning period(when approving the budget for the calendar year and planning period).

In the first option, it is assumed that the FCD Plan is developed for each specific calendar year, in the second option, the previously developed plan is adjusted for the next annual period and approved by an authorized person. With regard to the approval of the FCD Plan, then, according to paragraphs. 21, 22 of the Requirements of July 28, 2010 No. 81n:

The FCD plan of a budgetary institution is approved by the founder or his head, if this right is granted by the founder;
The FCD plan of an autonomous institution is approved by its head based on the decision of the supervisory board.

A financial and economic activity plan is necessary so that a budgetary or autonomous institution can manage subsidies for the implementation of government orders, funds from the provision of paid services, as well as other income from sources permitted by the legislation of the Russian Federation.

Structure of the FHD Plan

In accordance with the Requirements for the FCD Plan dated July 28, 2010 No. 81n, the information in the document must be grouped and detailed for a clearer display and easy perception by users. At the same time, the two main groups - income and expenses - are detailed in various directions, for example, expenses are divided into:

property income;
income from the provision of paid services;
income from fines and forced withdrawal of amounts;
gratuitous receipts;
subsidies;
Other income.

As for expenses, they can be divided into the following subgroups:

employee remuneration and payroll;
utility bills, transport services and communications;
rent payments;
property maintenance costs;
free transfers;
social benefits to the population;
acquisition of fixed assets or inventories;
other expenses.

Subgroups of expenses can be presented in more detail, and the decision on such an action is made by the founder of the budgetary organization. In addition, the preparation of the FCD Plan should be correlated with the needs accounting in an institution, and therefore, when forming it, one should pay attention to the structure of the Report on the implementation of the FCD Plan.

The plan of financial and economic activities of a budgetary institution can be drawn up as a single document for different types of activities, however, the founder has the right not only to detail any indicators, but also to draw up several plans for different types activities.

" № 12/2016

Commentary on the order of the Ministry of Finance of the Russian Federation of August 29, 2016 No. 142n.

State (municipal) budgetary institutions, their separate (structural) subdivisions without rights legal entities, endowed with the authority to maintain accounting records, draw up plans for financial and economic activities.

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. General requirements to the plan are established by the Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter referred to as Requirements No. 81n).

The plan of financial and economic activity (hereinafter referred to as the plan) must be drawn up by a budgetary institution on a cash basis in rubles with an accuracy of two decimal places in the form approved by the founder of the institution in compliance with the provisions of clause 8 of Requirements No. 81n, containing the heading, content and formatting parts.

Commented Order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n “On Amendments to the Order of the Ministry of Finance Russian Federation dated July 28, 2010 No. 81n “On the Requirements for the plan of financial and economic activities of a state (municipal) institution” (hereinafter - Order No. 142n), a number of requirements were made in Requirements No. 81n significant changes. It should be noted that the innovations introduced by Order No. 142n should be applied when forming the plan for 2017 (for 2017 and for the planning period of 2018 and 2019), with the exception of certain provisions.

Drawing up a tabular part

Recall that the following tables are included in the tabular part of the plan.

1. "Indicators financial condition institutions (divisions). The table includes data on non-financial and financial assets, liabilities assumed as of the last reporting date preceding the date of the plan.

2. "Indicators for receipts and payments of the institution (subdivision)".

2.1. "Indicators of payments for the costs of purchasing goods, works, services of an institution (subdivision)".

3. "Information about the funds received at the temporary disposal of the institution (subdivision)".

4. "Reference information".

The tabular part of the plan may reflect other information by decision of the body exercising the functions and powers of the founder, observing the structure (including lines and columns) of the tabular part and supplementing (if necessary) with other lines and columns.

According to the changes made, table 2 "Indicators for receipts and payments of the institution (subdivision)" is formed by the institution in the context of:

subsidies for financial support for the fulfillment of the state (municipal) task from the federal budget, the budget of the constituent entity of the Russian Federation ( local budget);
subsidies for financial support for the implementation of the state task from the budget Federal Fund compulsory medical insurance;
subsidies for other purposes;
subsidies for capital investments in facilities capital construction state (municipal) property or the acquisition of real estate in state (municipal) ownership;
grants in the form of subsidies, including those provided based on the results of competitions;
proceeds from the provision of services (performance of work) on a paid basis and from other income-generating activities;
sales proceeds valuable papers(in cases established by federal laws).

For reference, the amounts of public regulatory obligations are indicated, the powers to fulfill which on behalf of the public authority ( government agency), a local government body in the prescribed manner transferred to the institution, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the RF BC), as well as information on funds in the temporary disposal of the institution when accepted by the body exercising the functions and powers of the founder of the institution, the relevant decision to reflect the specified information in table 4.

Recall that table 2 consists of 24 rows:

	Proceeds from income, total
	Property income
	Income from the provision of services, performance of work
	Income from fines, penalties, other amounts of forced withdrawal
	Donations from supranational organizations, foreign governments, international financial institutions
	Other subsidies provided from the budget
	Other income
	Income from operations with assets
	Payments on expenses, total
	Staff costs, total
	Payroll expenses and accruals on payroll payments
	Expenses for social and other payments to the population, total
	Expenses for paying taxes, fees and other payments, total
	Expenses for gratuitous transfers to organizations
	Other expenses (except expenses for the purchase of goods, works, services)
	Expenses for the purchase of goods, works, services, total
	Inflow of financial assets, total
	Increase in balances
	Other receipts from the line
	Disposal of financial assets, total
	Decrease in balances
	Other line dropouts
	Balance at the beginning of the year
	Balance at the end of the year

These lines are filled in the context of the following 11 columns:

	Name of the column
	Name of the indicator for receipts and payments
	Row codes
	RF budget classification codes
	Total amount of financial security
	Planned receipts and expenditures from the subsidy for financial support for the implementation of the state (municipal) task from the federal budget, the budget of the constituent entity of the Russian Federation (local budget)
	Planned receipts and expenditures from the subsidy for financial support for the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund
	Planned receipts and payments from the subsidy provided in accordance with par. 2 p. 1 art. 78.1 RF BC (target)
	Planned receipts and payments from the subsidy for capital investments
	Planned receipts and disposals at the expense of compulsory medical insurance
	Planned receipts and disposals at the expense of income from the provision of services (performance of work) on a paid basis and from other income-generating activities, total
	Planned receipts and disposals at the expense of grants from column 9

* It is used when forming the FCD plan for 2018 (for 2018 and the planning period of 2019 and 2010). Moreover, the founder was granted the right to enter this column into the form of the financial and economic activity plan recommended for their subordinate institutions, starting from the plan for 2017.

In accordance with the changes in paragraph 8.1 of Requirements No. 81n, when filling in line 120, column 10 reflects the planned indicators for income from grants, the provision of which from the corresponding budget of the budget system of the Russian Federation is carried out according to codes 613 “Grants in the form of subsidies to budgetary institutions” or 623 “Grants in the form subsidies to autonomous institutions, types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and foreign governments.

Calculations (justifications) of the direction of spending funds in the billing period.

The changes introduced by Order No. 142n provide for the introduction mandatory requirement attach to the draft plan submitted by the institution for approval by the executive authority acting as the founder, calculation tables containing the rationale for the direction of spending funds in the billing period. The recommended sample forms of calculation tables are given in the appendix to Order No. 142n.

According to new edition Clause 11 of Requirements No. 81n to the draft plan submitted for approval shall be accompanied by calculations (justifications) of planned indicators for payments used in the formation of the plan, which are background information to him.

It should be noted that the forms of tables given in Appendix 2 to Order No. 142n are advisory in nature and, if necessary, can be changed (observing the structure, including rows and column of the table) and supplemented with other columns, rows, as well as additional details and indicators, including codes of indicators according to the relevant classifiers of technical, economic and social information. The institution has the right to apply additional calculations (justifications) of the indicators reflected in the tables in Appendix 2 to Order No. 142n, in accordance with the additional tables developed by it.

If according to the cost structure certain types payments are not made by the institution, then the corresponding calculations (justifications) for the plan indicators are not formed.

Calculations (justifications) of planned indicators for payments are formed taking into account the norms of labor, material, technical resources used for the provision of services (performance of work) by the institution (subdivision).

Calculations (justifications) of planned indicators for payments from subsidies provided in accordance with the budgetary legislation of the Russian Federation are carried out taking into account the costs used in the justification of budgetary allocations by the main managers of budgetary funds in order to form a draft law (decision) on the budget for the next financial year and the planned period, as well as taking into account the requirements established by regulatory legal acts, including GOST, SNiP, SanPiN, standards, procedures and regulations (passports) for the provision of state (municipal) services.

Calculations (justifications) of planned indicators for payments should be formed separately according to the sources of their financial support in the event that the body exercising the functions and powers of the founder makes a decision on planning payments for the relevant expenses (on lines 210 - 250 in columns 5 - 10) separately according to their sources financial security.

Calculations (justifications) of planned indicators for payments used in the formation of the FCD plan should include the following.

1. Calculation (justification) of payments to personnel (line 210 of table 2 of the FCD plan). In turn, this calculation should include calculations (justifications):

labor costs. When calculating planned indicators for wages, the estimated number of employees is taken into account, including the main, auxiliary, administrative and managerial, service staff, estimated salaries, monthly allowances to official salary, district coefficients, incentive payments, compensation payments, including for work with harmful and (or) hazardous conditions labor, when performing work in other conditions that deviate from normal, as well as other payments provided for by the legislation of the Russian Federation, local regulations institutions in accordance with the approved staffing, as well as indexation of these payments;
payments to staff when sent on business trips. When calculating planned payment indicators compensatory nature personnel of institutions not included in the payroll fund are taken into account payments for reimbursement to employees (employees) of expenses related to business trips, reimbursement of expenses for passing a medical examination, reimbursement of expenses for paying the cost of travel and baggage transportation to the place of use of the vacation and back for persons working in the regions of the Far North and equivalent areas, and members of their families, other compensation payments to employees provided for by the legislation of the Russian Federation , local regulations of the institution;
payments to childcare staff;
contributions for compulsory insurance in the PFR, FSS, FFOMS. When calculating the planned indicators of insurance premiums in the PFR, FSS, FFOMS, the rates of such contributions established by the legislation of the Russian Federation are taken into account.

2. Calculation (justification) of expenses for social and other payments to the population (line 220 of Table 2 of the FCD plan). This calculation reflects payments that are not related to employee benefits arising under labor relations(expenses for social security of the population outside the framework of the state pension, social, medical insurance systems), including for payment medical care, vouchers for sanatorium treatment and children's health camps, as well as payments former employees institutions, including memorable dates, professional holidays, taking into account the number of planned payments per year and their size.

3. Calculation (justification) of expenses for the payment of taxes, fees and other payments (line 230 of Table 2 of the FCD plan). Filling out this calculation should be carried out taking into account the object of taxation, the specifics of determining the tax base, tax benefits, the grounds and procedure for their application, as well as the tax rate, the procedure and terms for payment for each tax in accordance with the legislation of the Russian Federation on taxes and fees. The specified calculation is filled in in the context:

corporate property tax;
land tax;
other taxes and fees.

4. Calculation (justification) of expenses for gratuitous transfers to organizations (line 240 of Table 2 of the FCD plan) is carried out taking into account the number of planned gratuitous transfers to organizations per year and their size.

5. Calculation (justification) of other expenses (except for the expenses for the purchase of goods, works, services) (line 250 of Table 2) is carried out by types of payments, taking into account the number of planned payments per year and their size. This calculation reflects the costs of paying scholarships to students, students, graduate students, scientists, taking into account the number of planned payments per year and their size by type of payment.

6. Calculation (justification) of expenses for the purchase of goods, works, services. This calculation (line 260 of table 2) includes the costs of paying:

communication services. Calculation of planned indicators for payment for communication services should take into account the number of subscriber numbers connected to the communication network, prices for communication services, monthly subscription fee per one subscriber number, the number of months of service provision, the amount of time-based payment for long-distance, international and local telephone connections, as well as the cost of services in case of time-based payment for services telephone communication, the amount of correspondence sent, including using courier and special communication, the cost of sending mail correspondence per unit of service, the cost of renting an Internet channel, time-based payment for Internet services or payment for Internet traffic;
transport services. The calculation (justification) of planned indicators for payment for transport services is carried out taking into account the types of services for the transportation (transportation) of goods, passenger traffic(number of contracts concluded) and the cost of these services;
utilities. Calculation (justification) of planned indicators for payment of utility services includes calculations of expenses for gas supply (other types of fuel), electricity, heat supply, hot, cold water supply and sanitation, taking into account the number of concluded contracts for the provision of utility services, facilities, tariffs for the provision of utilities (including taking into account the applicable one-rate, differentiated by zones of the day or two-rate tariff for electricity), the estimated need for planned consumption of services and the cost of transporting fuel (if any);
property lease. Calculations (justifications) of expenses for paying for the lease of property, including real estate objects, are carried out taking into account the leased area (the number of leased equipment, other property), the number of months (days, hours) of the lease, the rental price per month (day, hour), as well as the cost of reimbursable services (for the maintenance of property, its protection, consumed utilities);
maintenance of property. Calculations (justifications) of expenses for the maintenance of property are carried out taking into account the plans for repair work and their estimated cost, determined taking into account the required amount of repair work, the schedule of routine and preventive work on the repair of equipment, requirements for sanitary and hygienic service, labor protection (including cleaning of premises and territory, removal of municipal solid waste, washing, dry cleaning, disinfection, disinsection), as well as the rules for its operation for the provision of state (municipal) services;
other works and services. The specified calculations (justifications) should include calculations of the necessary payments for insurance, including for compulsory insurance of civil liability of vehicle owners, printing services, information services, taking into account the number printed publications, the number of ads submitted, the number of purchased forms strict accountability acquired periodicals. The insurance premium () is determined in accordance with the number of insured employees, insured property, taking into account the basic rates of insurance tariffs and adjustment factors for them, determined taking into account specifications the insured property, the nature of the insured risk and the terms of the insurance contract, including the availability of a deductible and its amount under the terms of the insurance contract. Costs for ( professional retraining) are determined taking into account the requirements of the legislation of the Russian Federation, the number of employees sent for advanced training, and the cost of training one employee for each type of additional vocational education. This also includes the cost of paying for medical examinations, consulting services, expert services, research work, etc.;
acquisition of fixed assets (for example, equipment, vehicles, furniture, inventory, household appliances). Such calculations (justifications) are carried out taking into account the average life of the depreciable property. The norms of provision with such property, expressed in natural terms, established by legal acts, as well as the cost of acquiring the necessary property, determined by the method of comparable market prices (market analysis), which consists in analyzing information on market prices identical (homogeneous) goods, works, services, including information on the prices of manufacturing organizations, on the level of prices available to the authorities state statistics, as well as in the means mass media and specialized literature, including official websites of manufacturers and suppliers on the Internet;
acquisition of inventories. Calculations (justifications) of the costs for this should be carried out taking into account the need for food, medicines, fuel and lubricants and building materials, soft inventory and special clothing and footwear, spare parts for equipment and vehicles, household goods and stationery in accordance with the norms of provision with such property, expressed in physical terms.

Information about target subsidies.

In the event that an institution is provided with a targeted subsidy (with the exception of 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), in addition to the plan, it must draw up and submit to the founder information on operations with targeted subsidies provided to a state (municipal) institution (f. 0501016) (hereinafter referred to as information on targeted subsidies).

Note that information on targeted subsidies should not contain information on subsidies provided to the institution for financial support for the implementation of the state (municipal) task. On the basis of information on targeted subsidies approved by the founder, the institution compiles separately information on targeted subsidies for expenditures at the expense of targeted subsidies by this institution and information on targeted subsidies for expenditures at the expense of targeted subsidies for each unit.

Recall that the provision of subsidies is carried out in accordance with agreements concluded between the founder and the budgetary institution (part 1 of article 78.1 of the RF BC). This agreement should define the rights, duties and responsibilities of the parties, including the amount and frequency of transfer of the subsidy during the financial year.

Mandatory conditions for the provision of subsidies to an institution for other purposes, included in contracts (agreements) on the provision of subsidies, are the consent of institutions to the implementation by the main manager (manager) of budgetary funds that provided subsidies, and state (municipal) bodies financial control verification of compliance by the recipients of subsidies with the conditions, objectives and procedure for their provision and the prohibition of the acquisition of foreign currency at the expense of the received funds, with the exception of operations carried out in accordance with the currency legislation of the Russian Federation when purchasing (supplying) high-tech imported equipment, raw materials and components, as well as related to achievement of the goals of providing these funds for other operations, determined by regulatory legal acts, municipal legal acts regulating the procedure for granting subsidies to non-profit organizations that are not state (municipal) institutions (part 3 of article 78.1 of the RF BC).

When compiling information by an institution (division), they indicate:

in column 1 - the name of the targeted subsidy, indicating the purpose for which the targeted subsidy is provided;
in column 2 - the analytical code assigned to account for transactions with a targeted subsidy (hereinafter - the subsidy code);
in column 3 - code (component of the code) according to the budget classification of the Russian Federation based on the economic content of planned receipts and payments;
in column 4 - the code of the capital construction object (real estate object, event (enlarged investment project)) included in the federal targeted investment program, for the construction (reconstruction, including with elements of restoration, technical re-equipment) or the acquisition of which a targeted subsidy is provided;
in columns 5, 7 - the subsidy code assigned in previous financial periods if the subsidy codes assigned to account for transactions with a target subsidy in previous years and in the new financial year differ;
in column 6 - the amounts of the balances of target subsidies not used at the beginning of the current financial year, for which the need to send them for the same purposes is confirmed in the prescribed manner;
in column 8 - the amount of the debt returned to the institution for payments made from the funds of the subsidy in previous financial periods, for which the need to send them for the same purposes was confirmed in the prescribed manner;
in columns 9, 10 - the amounts of targeted subsidies and payments planned for the current financial year, the source of financial support for which are targeted subsidies, respectively.

If an institution (division) is provided with several targeted subsidies, the payment indicators are reflected in the information without the formation of subtotals for each targeted subsidy.

The formation of the volumes of planned payments 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.

In conclusion, we note a large number of typographical errors made in the forms of calculations (justifications) for the FCD plan. Apparently, in the future we should expect changes to the already approved forms.

I.V. Artemova,
Chief Accountant, consultant

Requirements for the FHD Plan

On the official website for the publication of draft regulatory legal acts at http://regulation.gov.ru/projects?type=Grid#npa=83114 project order of the Ministry of Finance of Russia on the approval of the Requirements for the preparation and approval of a plan for financial and economic activities of a state (municipal) institution (hereinafter referred to as the Project). The Draft is currently undergoing public discussions.
The project is supposed to be used in the formation of the FCD Plan of budgetary and autonomous institutions for 2019. At the same time, the current 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, will become invalid.
The institution draws up a FCD Plan in the manner determined by the authorized federal body executive authority, an executive authority of a constituent entity of the Russian Federation, a local government body exercising the functions and powers of a founder in relation to an institution (hereinafter referred to as the founder body, the Procedure of the founder body), and in accordance with the requirements for the plan approved by the Project.
In the event of a change in the jurisdiction of the institution during the current financial year, the FCD Plan must be brought into line with the procedure of the founding body, which will exercise the functions and powers of the founder after the change in the jurisdiction of the institution, within the time limits established by it. Recall that at present, in accordance with paragraph 20 of Requirements No. 81n, when changing the jurisdiction of an institution, a plan is drawn up in the manner established by the “new” founder. That is, previously it was required to compose new plan but there was no set deadline for doing so.
Clause 2 of the current Requirements No. 81n establishes that separate (structural) divisions without the rights of a legal entity exercising the authority to maintain accounting records (branches of an institution) draw up a FCD Plan according to the same rules as the head institution.
According to clause 3 of the Draft, the FCD Plan can be approved for a branch that provides state (municipal) services in accordance with the state (municipal) task approved by the institution and exercising the authority to maintain accounting records. At the same time, the institution has the right to decide whether to approve the CFD Plan to such a branch or not. If a decision is made to approve it to a branch, then the requirements of the Project addressed to the founders and institutions shall apply to the institution and the branch, respectively.
Similarly, if a federal state institution is a founder of federal budgetary and autonomous institutions subordinate to it on the basis of a regulatory legal act of the Government of the Russian Federation, it is subject to the requirements established for founders (clause 4 of the Draft).
The plan is drawn up for the current financial year (current financial year and planning period) and approved for the duration of the law (decision) on the budget.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

on the topic: Plan of financial and economic activities of state educational institutions

Completed by: Khamidov M.

Rostov-on-Don - 2015

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

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

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

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

targeted subsidies;

budget investments;

public obligations to individual to be executed in monetary form powers for the execution of which on behalf of the executive authority (local government) are transferred in accordance with the established procedure to the institution.

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

Objectives of compiling PFCD:

planning total volumes receipts and payments;

determination of the balance of financial indicators;

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

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

managing the income and expenses of the institution.

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

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).

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

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

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

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

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

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

financial economic municipal budget

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

				Minister of Education of the Rostov Region

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

Plan of financial and economic activity
on 20___year

					KFD form
"_____" ___________________ 20___


Name of the state budgetary institution (subdivision)




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


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



I.Information about the activities of the state budgetary institution

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

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

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

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

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

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

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

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

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

Free transfers to state and municipal organizations
Social security, total

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

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

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


"_____"________________ 20___

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What is PFCD and who should be involved in compiling it

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

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

The plan of financial and economic activities of autonomous institutions, as well as municipal organizations who use the subsidizing program from the federal budget in accordance with the procedure established by local governments - in without fail must be submitted for review and approval to higher authorities. No agency can ignore this stage of budget response.

Plan of financial and economic activities of a budgetary institution

Targets and goals

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

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

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

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

PFCD and Public Procurement

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

Composition of PFCD

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

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

The plan of the financial and economic activity of the enterprise must include information on the funds allocated for the implementation state assignments, and capital investment. The budgetary organization must remain competitive with respect to other non-state (commercial) enterprises, due to the itemization of expenses carried out for procurement activities within the framework of Federal Law No. 223.

Making changes to the PFCD

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