home › Disputes with neighbors › Who draws up the business plan. Plan of financial and economic activities of an autonomous institution. The procedure for compiling and using the FCD Plan

Who draws up the business plan. Plan of financial and economic activities of an autonomous institution. The procedure for compiling and using the FCD Plan

FHD plan budget institution is a key document that reflects the financial and economic activity organizations: income and expenses for the reporting year and planning period. The economic activity of any state organization is conducted on the basis of the approved PFCD. Only after that it is possible to plan public procurement.

Planning changes for 2020

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

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

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

A special automated system control - ACS PFCD.

In connection with the cancellation of the PP, the question of when should be posted plan purchases after the approval of the PFC in 2020, disappears by itself. The procurement plan has been canceled, it will not be necessary to fill it out in 2020. But don't forget the schedule. Approve it within 10 working days after the approval of the PFCD.

New PFCD for 2020

On April 1, 2020, a new order of the Ministry of Finance of the Russian Federation No. 17n came into force. This standard corrected the provisions of the order of the Ministry of Finance No. 186n, by which officials introduced the new PFHD 2020.

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

For state employees, all requirements for PFCD are established by the founder within the parameters determined by the Ministry of Finance of the Russian Federation. The founders are responsible for determining the timing and procedure for compiling a planned project, approving and introducing changes.

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

Now PFCD is formed not only for the reporting year and planning period, but also for a much longer period if the organization has long-term obligations and if this does not contradict the decision of the founder. This information will be reflected in the PFCD in a special column 8 "outside the planned period".

FHD plan structure from 2020

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

section 1. Receipts and payments;
section 2. Information on payments for the purchase of goods, works, services.

According to new requirements financial indicators for the reporting year and the planning period should be reflected in one section.

What has changed in the structure of PFCD: table

New form, effective from 01/01/2020	Former form valid until 12/31/2019
	Text (descriptive) part
	Table 1. Indicators financial condition institutions (divisions)
Section 1. Receipts and payments	Table 2. Indicators on receipts and payments of an institution (subdivision)
Section 2. Information on payments for the purchase of goods, works, services	Table 2.1. Indicators of payments on expenses for the purchase of goods, works, services of an institution (subdivision)
	Table 3. Information about the funds received at the temporary disposal of the institution (subdivision)
	Table 4. Reference information
Justifications (calculations) of planned indicators for receipts
Justifications (calculations) of planned indicators for payments	Calculations (justifications) of planned indicators for payments

Innovations from 04/01/2020

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of the plan for the financial and economic activities of the institution. The amendments come into force on 04/01/2020. And this means that federal institutions subordinate to the Ministry of Finance must fill out the PFCD in a new form. In relation to other state employees, the founders are obliged to bring the forms in line with the new provisions of the order of the Ministry of Finance of Russia dated February 7, 2020 No. 17n and bring them to the institutions with the relevant orders.

What changes in section #1:

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

Here's what will change in section #2:

Additional detail has been added regarding the amounts of contacts under 44-FZ. It will be necessary to allocate purchases carried out according to national and regional projects. The amendments affected the lines that decipher the already concluded state contracts and are expected to be concluded.
The line for payments under government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be split by types of legal acts: separately indicate the amounts of contracts under Law No. 44-FZ and separately under Law No. 223-FZ.

Compilation rules

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

Planned indicators are allowed to be adjusted during the financial year if:

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

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

Procurement Schedule for 2020

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

approved schedule in without fail placed in the EIS. The formation rules are regulated by Decree of the Government of the Russian Federation of September 30, 2019 No. 1279.

The rules for drawing up a schedule for 2020 have been adjusted. What to reflect in the key planning document:

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

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

Pay attention to the requirement: whether the procurement plan must comply with the FCD plan. Yes, it should. The requirement is relevant for 2020. In 2020, there is no need to maintain a PZ. But no one canceled the correspondence between the procurement schedule and PFCD. In terms of planned purchases and financing aimed at conducting procurement activities for the financial year and planning period, the positions are identical.

How to draw up and change the FCD plan for 2017

Chief Editor help system"Economy of health care facilities"

The FCD plan is compiled by budgetary and autonomous institutions in order to summarize information on expected income and planned expenditures. In this recommendation, we will consider how to draw up or change a FCD plan.

The main changes in the formation of the FCD plan for 2017

When forming the FCD plan for 2017, take into account the changes that the Ministry of Finance of Russia made to Order No. 81n.

The main change: to the draft FCD plan for 2017, it is necessary to attach justifications or calculations of planned indicators that were used in its formation.

This year, the economist needs to substantiate the indicators of the draft FCD plan for 2017 and the planning period. Present the information to the founder in tables. Fill them in separately by financial security codes for the following costs:

- personnel costs;

– payment of taxes, fees and other payments;

- Procurement costs.

The Ministry of Health of Russia approved the form of such tables in the appendix to Order No. 81n. Please note: the founder can change their format. For example, enter new columns, lines, additional details and indicators. If any costs are not included in the FCD plan, do not complete the table for them.

Example: Calculation (justification) of expenses for payment of land tax

The essence of the changes	Before changes	After making changes
Justifications (calculations) of planned indicators for expenses: – payments to personnel (salary, business trips); – payments for child care; – social and other payments to the population; – gratuitous transfers to organizations; – other expenses (except for purchases); – procurement of goods, works, services		For 2017, it is necessary to justify the indicators of the draft FCD plan. Together with the draft plan, send the founder the calculations of planned indicators. The Ministry of Finance of Russia approved the forms of settlements and the rules on how to make them
Table 2 "Indicators for receipts and payments of an institution (subdivision)"	1. Changed the name of column 5:
"subsidies for financial support for the implementation of the state (municipal) task"	"subsidies for financial support for the implementation of the state (municipal) task from the federal budget, the budget of the subject Russian Federation(local budget)"
2. Changed how to fill in the indicator of income from grants in line 120 column 10:
For 2016, only grants from the budget in the form of subsidies were taken into account	In the plan for 2017, take into account grants from the budget and grants from individuals and organizations

How to fill out the FHD plan

The FCD plan is made up of autonomous and budgetary institutions (subparagraph 6, paragraph 3.3, article 32 of the Law of January 12, 1996, paragraph 7, part 13, article 2 of the Law of November 3, 2006).

The Ministry of Finance of Russia has approved the Uniform Requirements for the Plan of FCD (Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n).

Draw up the FCD plan in the manner and in the form that the founder establishes. Features for separate divisions are also determined by the founder. This is stated in paragraphs 2, 4, 16 of the Requirements approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, and paragraph 2 of the letter of the Ministry of Finance of Russia dated February 9, 2012 No. 02-03-09 / 429.

Draw up a FCD plan for the periods as approved by the law (decision) on the budget:

– financial year – for one year;

- fiscal year and planning period - for the next year and planning period.

The founder, in his own order, has the right to provide for additional detailing of the indicators of the FCD Plan. For example, by time interval or by type of medical care.

To draw up a FCD Plan for 2017, enter the indicators and information in separate tables. So, in table 1, include indicators of financial condition. In table 2, include indicators on receipts and payments. At the same time, reflect payments for the costs of purchasing goods, works, services in a separate table 2.1. Information about the funds at the temporary disposal of the institution is reflected in table 3. background information include in table 4.

The FCD plan consists of a heading, content and formatting parts. Reflect the data in the tabular part in rubles with an accuracy of the second decimal place after the decimal point (clause 4 of the Requirements approved by order of the Ministry of Finance of Russia dated 01.01.01 No. 81n).

header

In the heading of the FCD Plan, indicate:

- in the heading "APPROVED": the position of the authorized person to approve the plan, his signature with a transcript and the date. The deadline for approving the FCD Plan is set by the founder (letter of the Ministry of Finance of Russia dated October 22, 2013 No. 12-08-06 / 44036);

- the date when the document was drawn up;

- name of the institution;

- the name of the subdivision, if the FCD Plan is a subdivision;

- name of the founder;

- additional details identifying the institution (subdivision): address of the actual location, TIN, KPP;

– fiscal year (financial year and planning period);

Such rules are established by clause 8 of the Requirements approved by order of the Ministry of Finance of Russia dated 01.01.01 No. 81n.

How to fill in the receipts and payments

Fill in the indicators of the FCD Plan for receipts and payments at the stage when the Ministry of Finance of Russia forms the draft budget for the next financial year (planning period). The basis for preparation is information from the founder on the planned volumes of expenditure obligations:

- targeted subsidies;

– budget investments under the authority of the state customer.

After the law (decision) on the budget is approved, specify the indicators of the FCD Plan.

Admission figures

Form planned indicators for receipts in the context of:

- subsidies for the implementation of state tasks;

- targeted subsidies;

– grants in the form of subsidies, including those provided based on the results of a competition;

– income from income-generating activities.

Form data on subsidies, grants in the form of subsidies and budget investments, taking into account the amounts by departments based on the information of the founder. And the divisions compile this data based on information from the head office.

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation.

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

If the founder has decided to return the balance of the target subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts in a separate line with a minus sign (letter of the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10 / 225).

Payment indicators

Form the planned indicators for payments in the context of payments that are directed to:

- for employee benefits and payroll;

– social and other payments to the population;

– taxes, fees and other payments;

– gratuitous transfers to organizations;

- other expenses;

– purchase of goods, works, services.

Detail the total amount of expenses for the purchase of goods, works, services in the schedule according to the Law. And if you make purchases according to the Law, then in terms of purchases.

Form planned amounts of payments taking into account standard costs. For the federals, the calculation procedure is established by the Government of the Russian Federation. And the values of the standards are the founder (clause 14 of the Decree of the Government of the Russian Federation of June 26, 2015 No. 000).

On the ground, the calculation procedure is approved by the authorities of the subjects and the local administration.

At the same time, there is no indication in the legislation that the planned volumes of payments should strictly correspond in terms of volume and purpose to standard costs. Therefore, institutions independently determine the amount of payments within the total amount of subsidies for the state task. In particular, they redistribute funds by types of expenses, and at the same time, the indicators of the FCD Plan must be clarified.

If an institution reallocates subsidy funds because of savings, then be careful about what you want to spend them on. Thus, the Ministry of Finance of Russia admits the possibility of spending the saved funds of subsidies on payments to employees (travel allowances, bonuses, etc.) or, for example, on paying a lump-sum allowance to an orphan student for previous years.

This is stated in the letters of the Ministry of Finance of Russia dated December 30, 2014 No. 02-07-10 / 69030, dated October 17, 2014 No. 02-05-10 / 52622, dated January 29, 2013 No. 02-13-06 / 293, October 8, 2012 No. 02-13-06/4132, July 12, 2012 No. 02-13-06/2701.

Attention: the terms of the agreement on the state task determine the indicators of the volume and quality of services. If budgetary and autonomous institutions do not achieve the required indicators, they face administrative liability for violating the conditions for granting subsidies (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 02-13-06 / 4132). Therefore, if the institution's planned payments exceeded the amount of standard costs, evaluate whether this will lead to violations.

If during the year the institution's needs for goods (works, services) have changed, as well as other unplanned expenses, make changes to the FCD Plan.

On a quarterly basis, as part of the financial statements, budgetary and autonomous institutions submit to the founder a report on the implementation of the FCD Plan.

Making part

The formal part of the FCD Plan must contain signatures officials responsible for its content:

– the head of an institution or subdivision (a person authorized by him);

– the head of the financial and economic service or another person authorized by the head;

- the executor of the document.

Who approves the FHD Plan

Budgetary and autonomous institutions have differences in the procedure for approving the FCD Plan.

The FCD plan is formed by the budgetary institution and submitted to the founder for his approval. But by order, the founder has the right to give such authority to the head of a budgetary institution.

An autonomous institution submits the FCD Plan for consideration to the Supervisory Board, which issues an opinion based on the results. The institution sends a copy of it to the founder for review. And then, given the conclusion supervisory board The FCD plan is approved by the head of the institution.

The FCD plan of the unit, including taking into account changes, is approved by the head of the budgetary (autonomous) institution. Moreover, it is necessary to approve the FCD Plan within the time frame set by the founder.

When to make changes to the FCD Plan

To make changes to the FCD Plan, draw up a new FCD Plan. The new indicators should not contradict the indicators in terms of cash transactions for payments that were made before the changes were made.

Changes in enrollment and exit indicators

When do you need to make changes? Do this if the institution has unplanned income or expenses during the year. In particular, make changes to:

in income indicators, if received:

– insurance payment under OSAGO or CASCO as a result of an accident with the car of the institution;

- reimbursement of expenses that the institution has made earlier (for example, reimbursement of sick leave, from the military registration and enlistment office during military training);

in expenditure figures if:

- the institution's needs for goods, works or services have changed. For example, if the costs of the institution have increased or decreased;

- was formed savings as a result of the implementation of the state task. In this case, reallocate these funds to other payments, depending on the needs of the institution.

Attention: When you draw up the FHD Plan, try to take into account all the expected income and plan the expenses of the institution during the coming year.

In accordance with the legislation of the Russian Federation, budgetary institutions are required to plan financial and economic activities and fix the procedure for its conduct in a separate document. How it should be drawn up is also regulated at the level of regulations. What are the features of the formation of the activities of a budgetary organization? What information can be included in it?

General information about the plan of financial and economic activities

Consider first what the document in question is. Financial and economic activity is a set management decisions organizations related primarily to the planning and distribution of income and expenses of an economic entity, taking into account the rules of law, requirements, instructions and recommendations of the competent authorities that are relevant to the activities of the institution.

In the case of the budget system, the essence of financial and economic activity is understood, in general, in a similar way. The way in which the plan in question should be formed and approved is determined at the level of the federal legislation of the Russian Federation. These procedures are quite strictly regulated in the relevant legal norms.

The authority that has the main competencies in terms of regulating the planning of income and expenditure of state and municipal structures is the Ministry of Finance of Russia. This state structure publishes various regulations that regulate the procedure for institutions of financial and economic activity. Before considering the order in which the financial and economic activity plan of a budgetary institution should be drawn up, an example of a relevant document, we will therefore study which sources of law regulate the formation of this source.

Drawing up a plan of financial activity regulating legislation

Main normative act, which must be observed when drawing up the plan in question - Order of the Ministry of Finance of Russia No. 81n, adopted on 06/28/2010. It reflects the requirements for the corresponding plan. This normative act was adopted in order to fulfill the provisions of federal sources - the Federal Law "On non-profit organizations”, as well as the Federal Law “On Autonomous Institutions”.

The provisions of Order No. 81n must be taken into account by a state or municipal budgetary institution, as well as an autonomous one. Let us consider the content of the relevant normative act in more detail. Let's start with its general provisions.

Order No. 81 on drawing up a plan for the financial activities of a budgetary institution: general provisions

The most important norm of the considered section of Order No. 81 can be considered the one according to which the plan according to which the budget estimate of the institution is formed must be developed annually if the budget is adopted for 1 financial year, or taking into account the planning period (if it is included in the period of validity normative act approving the state financial plan). If necessary, the founder of the organization that forms the document in question can detail its structure in terms of reflecting quarterly or monthly indicators in it.

Order No. 81: Making a Plan

Order No. 81 also determines how a plan for the financial and economic activities of a budgetary institution should be drawn up. An example of any document of the appropriate purpose should be drawn up taking into account these requirements.

The source in question should be formed based on the fact that the indicators are reflected in it according to an accuracy of 2 decimal places indicated after the decimal point. The plan must comply with the form developed by the founder of the budgetary organization, taking into account the requirements reflected in Order No. 81.

So, the plan of financial and economic activities of a budgetary institution (an example of its fragment will be given below) should consist of the following parts:

header;

Main content area;

Form part.

Header of the plan

The title should reflect:

The approval stamp of the plan, which fixes the title of the position, the signature of the employee who has the authority to approve the document, its decoding;

Date of introduction of the plan into circulation;

Document's name;

Date of formation of the plan;

Name of the budgetary institution, subdivision in which the document was developed;

Name of the authority that established budget organization;

Other details necessary to identify the institution - TIN, KPP, code according to a special register;

As for the planned indicators for income, the state or municipal budgetary institution must take into account similar subsidies when determining them, as well as:

Receipts as a result of the provision of commercial services by the organization according to the charter, that is, for the main types of its activities;

Income from the sale of securities - in cases provided for by law.

Reference can be fixed:

The amount of public obligations to citizens that must be fulfilled by the organization in cash;

Amounts of budget investments;

Value Money which are under the temporary management of the institution.

The information reflected in the plan can be formed by the organization on the basis of the information that is obtained from the founder. Some of the relevant indicators may be of an estimated nature, such as those related to the generation of revenue from the provision of commercial services.

The costs of maintaining the infrastructure of the institution, which are associated with the purchase of certain goods, works and services, should be detailed in the plans:

Procurement for the purpose of meeting state or municipal needs under the law on contractual relations;

For purchases made in accordance with the provisions of Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the procedure for approving the plan under consideration. Thus, it can be noted that the authority establishing social institutions and other profile state and municipal organizations, has the right to put into circulation a single form of a document intended for use by both autonomous and budgetary structures, or 2 independent forms for each type of organization. Similarly, rules for filling out relevant documents can be adopted.

The plan, as well as information supplementing it, can be specified directly by the institution after the regulatory act on the budget is approved. After - it is sent for approval, which is carried out taking into account the norms fixed in the requirements under Order No. 81n. If the clarifications are related to the implementation of the state task by the institution, then they are made taking into account those indicators that are established in the corresponding task. In addition, the target subsidy allocated for its implementation is taken into account. The relevant requirements are also established by Order No. 81n.

Changing the business plan

In some cases, the budget estimates reflected in the plan in question may be changed. This procedure involves the formation of a new document of the appropriate type, the provisions of which should not contradict the cash indicators of the original version of the plan. The decision to correct the document is made by the director of the organization.

How can a plan of financial and economic activity of a budgetary institution look like? Example this document in part of one of the key components - in the picture below.

It is very important to comply with the requirements for the structure and content of the relevant plan established by law, as well as at the level of decisions of the authority that established the budgetary organization.

In the FCD plan, budgetary institutions summarize information on expected income and planned expenditures. What to take into account and how to include indicators in the Plan for a budgetary institution - in the article.

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

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

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

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

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

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

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

The procedure for filling out indicators in the FCD plan

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

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

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

How to fill out plan indicators

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

The FCD plan consists of two sections:

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

Section 1. Receipts and payments

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

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

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

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

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

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

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

Sample FCD plan of a budgetary institution for 2020

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

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

Justifications for income

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

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

In justifications, form planned receipts:

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

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

Examples of income justifications with tips for filling out:

Justifications for expenses

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

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

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

In the rationale, form planned payments:

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

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

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

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

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

Examples of justifications for expenses with tips for filling out:

Approval of the FCD plan of a budgetary institution

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

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

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

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

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

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

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

clarification

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

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

The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for the financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. The body exercising the functions and powers of the founder, when establishing the procedure, has the right to provide for additional detailing of the Plan indicators, including by time interval (quarterly, monthly).

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

"21. Plan of the state (municipal) autonomous institution(The plan subject to changes) 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 (Plan with amendments) is approved by the head of the state (municipal) budgetary institution, unless otherwise established by the body exercising the functions and powers of the founder. ".

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

The body exercising the functions and powers of the founder, when establishing the procedure, has the right to provide for additional detailing of the Plan indicators, including by time interval (quarterly, monthly).

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

Definition from regulations

"Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations" (clause 3.3 of article 32):

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

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

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

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

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

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

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

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

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

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

10) a report on the results of its activities and on the use of the state (municipal) property assigned to them, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with general requirements established federal agency executive power, carrying out the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, currency, banking activities.

12.01.2020

Additionally

The excess of budget expenditures over its revenues.

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

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

Popular in category: