How to fill out a financial plan for a budget organization. Plan of financial and economic activities of a budgetary institution

Reform began in 2010 budget system, which was based on the federal law No. 83-FZ of May 8, 2010 “On amendments to certain legislative acts Russian Federation in connection with the improvement legal status state (municipal) institutions." This law designed to expand the scope of rights and increase the independence of budgetary institutions, as a result of which the mechanisms of their financial support change. Budgetary institutions are switching from budget estimates to financing with subsidies for the implementation of state (municipal) tasks. The main document reflecting the functioning of a budgetary and autonomous institution is the Financial and Economic Activity Plan. The purpose of its compilation is:

• Planning of total volumes of receipts and payments;
• Determining the balance of financial indicators;
• Planning measures to improve the efficiency of using funds at the disposal of the institution;
• Planning measures to prevent the formation of overdue accounts payable of the institution;
• Management of income and expenses of the institution.

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

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

In accordance with Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, the financial and economic activity plan is drawn up for fiscal year, if the budget law is approved for one financial year, or for a financial year and planning period, if the budget law is approved for a financial year and planning period. The financial and economic activity plan includes indicators financial condition institution (data on non-financial and financial assets and liabilities), planned indicators for receipts and payments of the institution.

Planned indicators for revenues are reflected in the context of subsidies for the implementation of state (municipal) tasks, targeted subsidies, budget investments, revenues from income-generating activities, revenues from sales valuable papers, public obligations to an individual, subject to execution in monetary form, the powers to execute which on behalf of the executive authority (local government body) are transferred in the prescribed manner to the institution.

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

The body exercising the functions and powers of the founder has the right, when establishing the procedure, to provide for the detailing of planned indicators for payments to the level of groups and articles of classification of sector operations 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 of the general government sector.

Changes in the indicators of the financial and economic activity plan are carried out by making adjustments, which will allow it to be executed most effectively in the next period. An analysis of the financial and economic activity plan is necessary to determine the areas of use Money, their targeted spending, effective management of financial and economic activities.

I.V. Artemova,
Chief Accountant, consultant

Requirements for the FHD Plan

Published on the official website for publishing draft regulatory legal acts at http://regulation.gov.ru/projects?type=Grid#npa=83114 project order of the Ministry of Finance of Russia on approval of the Requirements for the preparation and approval of a plan for the financial and economic activities of a state (municipal) institution (hereinafter referred to as the Project). Currently, the Project has undergone public discussions.
The project is intended to be used in the formation of the FCD Plan for budgetary and autonomous institutions for 2019. At the same time, the currently existing 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 no longer be in force.
The institution draws up the FCD Plan in the manner determined by the authorized federal executive body, the executive body of the constituent entity of the Russian Federation, the local government body exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the founding body, the Procedure of the founding body), and in accordance with the requirements to 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 is subject to being brought into compliance 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 frame established by it. Let us recall that currently, according to clause 20 of Requirements No. 81n, when the jurisdiction of an institution changes, the plan is drawn up in the manner established by the “new” founder. That is, previously it was necessary to compile new plan, but no deadline was set for when this should be done.
Clause 2 of the current Requirements No. 81n establishes that separate (structural) divisions without rights legal entity exercising powers to conduct accounting(branches of the institution) draw up the FCD Plan according to the same rules as the parent institution.
According to clause 3 of the Project, the FHD Plan can be approved for a branch that provides state (municipal) services in accordance with the state (municipal) assignment approved by the institution and exercises the authority to maintain accounting records. In this case, the institution has the right to decide whether to approve the FCD Plan for 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 apply to the institution and the branch respectively.
Likewise, if the federal government agency is the founder of federal budgetary and autonomous institutions subordinate to him on the basis of a regulatory legal act of the Government of the Russian Federation, he is subject to the requirements established for founders (clause 4 of the Project).
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.

In the FCD plan, budgetary institutions summarize information about expected income and planned expenses. What to take into account and how to enter indicators into the Plan of a budgetary institution is in the article.

Unified requirements for the financial and economic activity plan budgetary institution approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up the plan in the manner and form established by the founder. Features for separate divisions also determined by the founder.

Federal institutions formulate the FHD Plan in the “Electronic Budget” system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04/75209). Let's consider how to fill out the FCD plan of a budgetary institution for 2019.

The procedure for filling out indicators in the FCD plan for budgetary institutions

In respect of financial activities fill out the title, content and design parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, a list paid services or work, the total book value of movable (including OTsDI) and immovable property. As well as other information required by the founder.

Tabular part

In the tabular part of the institution’s financial and economic activity plan for 2019, indicate:

• indicators of financial condition (about non-financial and financial assets, about liabilities);
• planned indicators for receipts and payments.

How to fill out indicators of the financial condition of a budget institution

Indicators of financial condition are reflected in the FHD plan for the last reporting period before the date of its preparation. Please provide separately in the tabular section:

• the value of real estate and especially valuable movable property;
• the amount of receivables for income and expenses;
• amount of overdue accounts payable.

This is established in paragraph 8 of order No. 81n.

Sample FCD plan for a budgetary institution for 2019

Before submitting the FHD plan, it is mandatory

Indicators of revenues in terms of financial and economic activities

Form your planned revenue indicators in terms of:

• subsidies for the implementation of government tasks;
• targeted subsidies;
• subsidies for capital investments;
• grants:
• receipts from the provision of services (performance of work) for the main types of activities that institutions provide on a paid basis;
• income from income-generating activities;
• proceeds from the sale of securities.

Data on income-generating activities in the FHD plan of a budgetary institution

Generate data on income from income-generating activities based on the planned volume of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.

If during the year you receive income that was not taken into account in the FHD Plan, make changes to it.

Expenses of budgetary institutions and the FCD plan

Form the planned indicators for payments in the context of payments that are aimed at:

• for employee benefits and salary accruals;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for free transfers to organizations;
• for other expenses;
• for the purchase of goods, works, services.

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

Compile justifications separately for each source of financial support. And only if the founder has established that expenses in the FCD Plan are not divided by source, do not divide the calculations. This is stated in paragraph 11 of order No. 81n.

Approval of the FCD plan of a budgetary institution

The department's financial management plan, including taking into account changes, is approved by the head of the budgetary institution. Moreover, the FCD Plan must be approved within the time frame established by the founder.

The budgetary institution forms the FCD plan and submits it to the founder for his approval. The founder has the right to vest such authority in the head of a budgetary institution. For this purpose, the institution issues an order. This procedure is established by paragraph 22 of the requirements approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

The financial and economic activity plan of a budgetary institution (PFHD) is developed and approved annually. It is one of the main documents that determine the financing of state (municipal) institutions. Officials have adjusted the mandatory requirements for drawing up the PFHD to next year, in this article we will look at the main innovations.

General

PFHD is a document that determines the structure of financing a state task, capital investments, income-generating activities, etc. The document is drawn up for one financial year or for one year and a planned two-year period, depending on the period for which the budget is approved, from which is financed by a budgetary institution.

The template and features of the formation of the PFHD for subordinate organizations are established by the founder in a separate administrative document. The standard template and mandatory requirements for drawing up the document were approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

Download the FHD plan form for 2019

The FCD plan of a state institution is approved by the founder or a body empowered by the founder. The document is drawn up on the basis of:

1. An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
2. The completed amount of financing, calculated based on current standard costs.
3. The projected amount of revenue from business and other income-generating activities.
4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the functioning of the institution.
5. Economic justification for the need for planned expenses.

FCD plan for 2019 with changes

Since 2018, the requirements for drawing up the PFHD have changed: order 81n (2019 FHD plan) was adjusted by order of the Ministry of Finance of Russia dated 08/29/2016 No. 142n. First of all, the amount of information disclosed has increased significantly. Now you need to specify additional indicators:

• income and expenses by type of financial support;
• information on procurement for the planned period;
• information about targeted funds in the context of capital construction projects.

The legislator established the need to provide justification (calculations) for all indicators regarding expenses. The recommended sample is established in Appendix No. 2 to Order 81n. The requirement requires the completion of 18 forms; forms may be supplemented at the discretion of the institution.

The document form has been supplemented with a new column 5.1 “Subsidies for financial support for the implementation of state tasks from the budget of the Federal Mandatory Fund health insurance", in which it is necessary to disclose the indicators of income and expenditure at the expense of compulsory health insurance funds. At the end of the article you can download a sample FCD plan for 2019.

How to fill out the PFHD

Step 1. On the first page of the FHD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (maybe the founder). Below fill out the section with information about your organization: name, full name. manager, TIN and KPP, as well as the codes listed in the headers.

Step 2: Complete the Contents section. The purpose and types of activities are indicated in accordance with the Charter.

Step 3. In the “Table 1” section, enter information about financial and non-financial assets and liabilities.

Step 4. In the “Table 2” section, indicate financial indicators for the planned financial year. The pages dedicated to the first and second planned financial years are filled out in the same way.

Step 5. In “Table 2.1”, enter data on planned procurement costs.

Step 6. In “Table 3” and “Table 4” indicate information about the funds that are at temporary disposal.

Step 7. In the appendices, provide calculations for planned expenses: wages, business trips of employees, other payments.

Special changes in the PFHD 2019

Now the FCD plan specifies in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards must be followed when forming them. Thus, when calculating insurance contributions to extra-budgetary funds, it is necessary to take into account the tariffs for these contributions.

One of important points in reflecting expenses for insurance premiums is the exclusion from 213 KOSGU of measures to ensure measures to reduce industrial injuries and occupational diseases. A sample form, a plan for financial support for preventive measures, as part of the calculations for these activities, must be attached to the corresponding type of expense.

A financial and economic activity plan, or FCD, of a budgetary institution is a document containing information about all income and expenses of the enterprise. It is formed for the financial year and planning period. The article will discuss the creation and approval of the FCD plan of a budgetary institution.

FHD plan of a budgetary institution for 2019

The rules for drawing up a financial management plan for a budgetary institution are stated in the order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n. It contains basic requirements, but state authorities and local governments determine specific rules themselves. For example, there are: order of the Ministry of Agriculture of Russia dated 02/08/2017 No. 57 for budgetary institutions that are under the jurisdiction of the ministry, order of the Ministry of Emergency Situations of Russia dated 12/28/2016 No. 702 for subordinate institutions, etc.

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The general rule is that the approval of PFHD is carried out by the heads of budgetary institutions. However, it is subject to change. For example, budgetary institutions subordinate to the Ministry of Emergency Situations approve their plans with the head of the relevant territorial body of the Ministry of Emergency Situations.

Changes to the FCD plan of a budgetary institution IN if changes are necessary, a new FCD plan is drawn up. Government agencies determine the procedure for making amendments independently. For example, the Ministry of Agriculture allows only those changes that are not related to the budget law and are accompanied by justification and calculations. Federal agency railway transport allows you to change the plan no more often than once a quarter.

Filling out the FCD plan of a budgetary institution

Let's look at drawing up a financial management plan for a budgetary institution. The document consists of 3 parts: header, content and design. The first part of the FCD plan form for a budgetary institution indicates information about the institution, the date of preparation, and the period.

The content lists the goals and types of activities of the institution, a list of works and services, the book value of movable and immovable state (municipal) property transferred to operational management or purchased by the institution itself. In the same part of the table, the financial performance indicators of the BU are indicated. Procurement costs are specified separately. This information is later used when drawing up a procurement plan. In addition, information about the funds that are transferred to the institution for temporary use is indicated.

The final part contains the signatures of responsible officials.

To check whether there are enough funds for purchases, calculate the planned indicators. When calculating, generate indicators separately for each financial security code. When justifying expenses, take into account GOSTs, SNiPs, SanPiNs, standards and regulations. Read what payments to include in the calculation and how to justify expenses.

Checking the financial records of a budgetary institution

Checking the financial and economic activities of an institution is the object of internal and external control measures. The purpose is to determine the legality, effectiveness, efficiency, productivity and intended use budget funds.

During control activities, the following facts are revealed:

• inappropriate, ineffective, unlawful use of budget funds;
• violation of the rules of accounting, preparation and presentation of budget (accounting) reports.

Based on the results of the inspection, a report is drawn up that describes all violations. The following may be identified:

• spending budget funds in excess of the required (possible) amount of costs, but while obtaining the required result;
• spending budget funds without achieving the required (declared) result;
• acquisition of obsolete equipment or work (services) performed (rendered) using obsolete technologies (methods);
• unjustified accumulation of cash balances in accounts;
• non-repayment by institutions in deadlines accounts payable if appropriate funds are available;
• failure to use supplied and paid for equipment;
• payment of advance payments to contractors under contracts for which work had not begun at the time of inspection;
• payment for design and survey work that did not find its way practical application and etc.

Procurement plan and FHD plan

The timing for creating a procurement plan is tied to the timing of approval of the financial management plan of a budgetary institution. The procurement plan must be formed within 10 days from the date of approval of the PFHD. Within 3 days, regional and municipal customers publish finished document in the Unified Information System, and federal ones - in the GIIS “Electronic Budget”.

The rules for drawing up a procurement plan are dictated by Decrees of the Government of the Russian Federation dated June 5, 2015 No. 552 (for federal customers) and dated November 21, 2013 No. 1043 (for other customers). This document includes:

• name and contacts of the customer, his tax identification number, checkpoint, OKOPF, OKPO, OKATO;
• code for each purchase;
• purpose of the procedure;
• object of purchase;
• year of publication of the notice;
• trading deadlines;
• justification of the procurement procedure;
• data on the need for public discussion;
• information about changes that have been made to the plan;
• date of plan approval.

Attached files

• FCD plan - form.xls
• FCD plan - sample for 2019.docx