Why do we need a plan for a financial institution of a budgetary institution. Plan of financial and economic activities of an autonomous institution. Formation of a financial activity plan: features of document approval

Autonomous institutions can conduct their activities in various areas: education, healthcare, culture, sports and other socially significant areas in accordance with federal law dated November 3, 2006 No. 174-FZ “On Autonomous Institutions”. Therefore, in each institution, cost planning methods may differ depending on the industry. However, for all autonomous institutions, the general requirement of the legislation is to draw up a plan for financial and economic activity(FHD plan). What should be taken into account when planning indicators for expenses (payments)?

A document defining the directions of expenses autonomous institution, is a FCD plan drawn up and approved in the manner prescribed by the body exercising the functions and powers of the founder . General requirements to the plan are determined 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). In the article we will rely on this document.

By general rule cost planning includes next steps:

collection and analysis of information (sources of financial support for expenses, their volumes, directions and types of expenses are determined depending on their economic content);

preparation of analytical data (calculations of direct, overhead, general business and other expenses are made; expenses are distributed between types of activities, calculations (justifications) are made);

drafting preliminary plan FCD and providing it together with calculations (justifications) to the founder (in the manner established by the founder);

adjustment of the indicators of the preliminary plan (if necessary), approval of the FCD plan and its publication in information systems(in the manner prescribed by the founder);

making changes to the FCD plan (if necessary, in the manner prescribed by the founder).

Preliminary preparation of the FCD plan begins at the stage of drafting the relevant budget (budget law) for the next financial year (for the next financial year and planning period) based on information received from their founder in the prescribed manner on the amount of subsidies for the implementation of the state (municipal) tasks, targeted subsidies, budget investments, public obligations. At this stage, indicators for income-generating activities are also planned.

After the law (decision) on the budget is approved in accordance with the established procedure, the indicators of the FCD plan, if necessary, are specified by the institution, and on the basis of the conclusion of the supervisory board, the drawn up plan is sent for approval to the founder within the time limits set by him. Specification of the indicators of the plan related to the fulfillment of the state (municipal) task is carried out taking into account the indicators of the approved state (municipal) task and the amount of the subsidy for the implementation of the state (municipal) task.

In the future, if necessary, changes to the FCD plan may be made. In order to make changes, a new FCD plan is drawn up, the indicators of which should not conflict with cash transactions on payments made before the changes were made, as well as on indicators of procurement plans.

Cost Details

Detailing by funding sources.

Planned indicators for payments (as well as for receipts) are detailed in the FCD plan by type of financial support:

subsidies for financial support for the implementation of the state (municipal) task from federal budget, the budget of the subject of the Russian Federation (local budget);

subsidies for financial support for the implementation of the state task from the FFOMS;

subsidies provided in accordance with par. 2 p. 1 art. 78.1 of the RF BC (targeted subsidies);

subsidies for capital investments;

means of obligatory medical insurance;

income from the provision of services (performance of work) on a paid basis and from other income-generating activities.

Indicators for expenses (payments) are determined based on the volume of planned income (revenues) of the institution, taking into account the balances at the beginning of the year from the relevant source of financing and income from the return of subsidies from previous years (in terms of targeted subsidies when the founder decides to use them for the same purposes ).

It should be noted that when planning indicators for expenses related to the implementation of the state (municipal) task, in accordance with paragraphs 9, 11 of Requirements No. expenses used by the founder in determining the amount of the subsidy). These clarifications are given in the letters of the Ministry of Finance of the Russian Federation dated December 30, 2014 No. 02-07-10 / 69030, dated December 13, 2013 No. 02-01-011 / 54916. They also state that if savings are achieved for the implementation of any of the areas of payments (expenses), the saved funds (part of them) can be redistributed depending on the needs of the institution, including for an increase in wages, with a mandatory clarification of the plan in the manner prescribed by the founder. The main condition is that the costs should be directed to the fulfillment of the state (municipal) task on time, in full and with due quality and justified.

In the table, we present the procedure for the formation of indicators for payments, depending on the source of funding.

Type of financial security	Payment indicators
Subsidies for the implementation of the state (municipal) task	Formed independently (in agreement with the founder) on the basis of the calculations (justifications) made to the FCD plan of expenses for the provision of state (municipal) services, the performance of work, as well as the costs of maintaining property and paying taxes
Subsidies for other purposes	They are indicated in accordance with the regulatory legal act establishing the procedure for providing targeted subsidies from the budget (including the direction of their spending), the indicators are also reflected in the information on operations with targeted subsidies provided to a state (municipal) institution (f. 0501016), which the institution draws up and submit to the founder
Subsidies for capital investments
Paid services (works) in excess of the state (municipal) task within the framework of the main activity	They are formed independently on the basis of the calculations (justifications) attached to the plan of costs associated with the implementation of this activity (including the costs of maintaining property and paying taxes), based on the procedure for determining the fee established by the founder
Proceeds from other income-generating activities

Detailing by types of expenses (directions of expenses).

Payment indicators are reflected in table 2 "Indicators for receipts and payments of an institution (subdivision)" (hereinafter - table 2) of the FCD plan in the context of types of expenses according to the corresponding codes, grouped in the following areas:

- 100 "Expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state extra-budgetary funds";

- 200 "Procurement of goods, works and services to meet state (municipal) needs";

- 400 "Capital investments in objects of state (municipal) property";

- 500 "Interbudgetary transfers";

– 600 “Granting subsidies to budgetary, autonomous institutions and other non-profit organizations»;

- 700 "Servicing the state (municipal) debt";

– 800 “Other budget allocations”.

The specified grouping codes are detailed by codes for the corresponding expense elements.

For reference: When determining the BP code, one should be guided by clause 5 "Types of expenses" section. III "Classification of budget expenditures", Appendix 3 "List of common types of expenditures (groups, subgroups, elements of types of expenditures)" Guidelines for the use of budget classification.

When planning expenses, it is necessary to take into account the features provided for by the Guidelines for the Application of Budget Classification, in terms of:

1) differentiation of payments to individuals by the form in which they are made (in cash or in kind), as well as by the type of recipients (current or former employees (employees), other categories of citizens) between elements of types of expenses:

- 112 "Other payments to the personnel of institutions, with the exception of the wage fund", 122 "Other payments to the personnel of state (municipal) bodies, with the exception of the wage fund";

- 244 "Other purchase of goods, works and services to meet state (municipal) needs";

- 300 "Social security and other payments to the population";

2) differentiation of payments upon dismissal of employees between the elements of the types of expenses 111 "Wage Fund" and 112;

3) delimitation of expenses for the payment of insurance premiums for payments to individuals under labor and civil law contracts;

4) attribution of expenses incurred at the expense of insurance premiums;

5) allocation of expenses for the payment of taxes, fees and other payments.

Detailing of expenses by items, sub-items of KOSGU carried out in the preparation of calculations - justification of expenses for the FCD plan.

KOSGU is a grouping of operations carried out in the sector government controlled depending on their economic content. KOSGU related to expenses include the following grouping codes of articles:

- 210 "Remuneration of labor and accruals for payments on remuneration";

- 220 "Payment for works, services";

- 230 "Servicing the state (municipal) debt";

– 240 “Free transfers to organizations”;

- 250 "Grants of transfers to budgets";

- 260 "Social Security";

- 270 "Expenses on operations with assets";

- 290 "Other expenses";

- 310 "Increase in the value of fixed assets";

- 320 "Increase in the value of intangible assets";

– 330 “Increase in the value of non-produced assets”;

– 340 “Cost increase inventories»;

- 530 "Increase in the value of shares and other forms of participation in capital."

The grouping items of KOSGU are detailed by sub-items for the corresponding elements of expenses.

Features of the definition of the KOSGU code are contained in sec. V “Classification of operations of the general government sector” of the Guidelines on the procedure for applying the budget classification.

Drawing up calculations (justifications)

Calculations (justifications) of expenses are an integral part of the FCD plan. The recommended forms of calculations (justifications) are contained in Requirements No. 81n (Appendix 2). If necessary, these forms can be changed (subject to the structure, including the rows and column of the table) and supplemented with other columns, rows, as well as additional details and indicators, in particular, indicator codes for the relevant classifiers of technical, economic and social information. In addition, the institution has the right to apply additional calculations (justifications) of indicators according to independently developed tables.

As already mentioned above, in the FCD plan, indicators for expenses (payments) of an institution are reflected in the context of types of activities (sources of financing) and types of expenses, in calculations (justifications) - in terms of types of activities, codes VR and KOSGU. Thus, at the stage of compiling calculations (justifications) of indicators in terms of general expenses that relate simultaneously to several types of activities (expenses for utilities, communication services, etc.), it is necessary to distribute costs between sources of financial support. Methods for the distribution of general expenses for these purposes must be provided for and fixed by an internal regulatory act in the institution.

For reference: When comparing (linking) codes of types of expenditures and KOSGU, it is necessary to be guided by Appendix 5 “Table of Correspondence of Types of Expenditures of the Classification of Budget Expenses and Articles (Sub-items) of the Classification of General Government Sector Operations Relating to Budget Expenditures” of the Guidelines on the procedure for applying budget classification.

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

The calculation of planned indicators of payments from subsidies for the implementation of the state (municipal) assignment should be made taking into account the costs incurred when substantiating budget allocations by the main managers budget funds in order to form a draft law (decision) on the budget for the next financial year and planning 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.

– for payments to staff and the public - grouping code BP 100 (the calculation of such payments includes personnel; compensation payments; benefits paid from the wage fund; for mandatory pension insurance, for a mandatory social insurance in case of temporary disability and in connection with motherhood, for compulsory social insurance against accidents at work and occupational diseases, for compulsory health insurance);

– for the purchase of goods, works, services - grouping code BP 240 (the calculation of such expenses includes expenses for communication services, transport, utilities, rent, maintenance of property, payment for other works and services to meet the needs of the institution (for example, for insurance, including compulsory insurance of civil liability vehicle owners, medical examinations, information services, consulting services, expert services, printing works, research works), contracts for the acquisition of non-financial assets);

– to pay taxes and other payments to the budget - grouping code VR 850 (calculation (justification) of tax payments is carried out based on the objects of taxation, the features of determining the tax base, tax incentives, the grounds and procedure for their application, as well as tax rate, procedure and terms of payment of each tax in accordance with the Tax Code of the Russian Federation. The calculation of other payments includes (taking into account the explanations given in the Letter of the Ministry of Finance of the Russian Federation of August 10, 2017 No. 02-05-11 / 52212):

fines (including administrative), penalties (including for late payment of taxes and fees);

financial compensation under Art. 236 of the Labor Code of the Russian Federation, paid by employers, in particular on the basis of court decisions;

negative impact fee environment;

payments in the form of share, membership and other contributions (except for contributions to international organizations);

payments in order to compensate for damage to citizens and legal entities incurred by them as a result of the alienation of their property;

payments related to servicing by autonomous institutions of their debt obligations;

transfer to trade union organizations for mass cultural and physical culture work;

payment of insurance premiums to state off-budget funds accrued on monetary compensation to an employee, provided for in Art. 236 of the Labor Code of the Russian Federation;

transfer of funds to the budget from income-generating activities;

compensation for damage to citizens and legal entities incurred by them as a result of the alienation of their property (including animals and products of animal origin), including by a court decision;

expenses for payment of licenses, permits for temporary import and export of property, including weapons.

Distribution of total costs between activities

When carrying out several types of activities in an institution, a methodology for planning and accounting for the costs of the institution, including methods for distributing general and overhead costs, should be provided. Such a procedure can be established by the founder or the institution independently in the accounting policy, based on the sectoral specifics of the institution's activities.

As a rule, when planning expenses, methods for allocating total costs between activities provided for for the purposes of accounting. At the same time, it is also appropriate for tax accounting use similar methods, taking into account the norms of tax legislation.

In accordance with clause 134 of Instruction No. 157n, for accounting purposes, the distribution of general business and overhead costs is carried out in one of the following ways:

in proportion to direct labor costs, material costs, other direct costs;

in proportion to the amount of proceeds from the sale of products (works, services);

in proportion to another indicator characterizing the results of the institution's activities.

In tax accounting in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses of the taxpayer that cannot be directly attributed to expenses for specific type activities are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. Such a mechanism is also allowed in terms of the distribution of costs related to budgetary activities (within the framework of a subsidy) and income-generating activities (letters of the Ministry of Finance of the Russian Federation dated 02.10.2017 No. 03-03-05 / 64008, dated 06.27.2017 No. 03-03- 06/3/40354).

As practice shows, in state (municipal) institutions, the most common method of distributing total expenses is proportional to income (that is, the share of the corresponding income in the total volume of all income). As you can see, it is used simultaneously for the purposes of accounting and tax accounting.

It should be noted that an institution, when choosing a method for distributing costs between sources of financial support, must take into account its industry-specific characteristics of activity. The method of allocating common costs that is used in some institutions may not be suitable for others.

As an example, consider the application of the method of distribution of general business expenses in proportion to income when planning expenses (payments).

Example.

The accounting policy of an autonomous institution establishes that general and overhead expenses, which are simultaneously related to income-generating activities and to activities within the framework of the state task, are distributed in proportion to income.

The institution plans to receive the following income in the next financial year (the data is conditional):

For the distribution of general expenses (overhead and general business), the shares of planned income for the relevant types of activities (in percent) are determined in proportion to the amount of income as follows:

1) the share of income from subsidies is 39% ((35,000,000 / 90,000,000) rubles x 100%);

2) the share of income from income-generating activities is 61% ((55,000,000 / 90,000,000) rubles x 100%).

Thus, when calculating the total costs that cannot be attributed to a specific type of activity, they are distributed in the following proportion:

– 39% relate to activities within the framework of the implementation of the state task;

- 61% - to income-generating activities.

Peculiarities of reflecting indicators on expenses (payments) in the FCD plan

As a result, the data reflected in the calculations (justifications) are summarized by types of activities and types of expenses. Based on the summarized data, indicators are reflected in the FCD plan (indicators can be adjusted, rounded up).

When filling in indicators for expenses (payments) in the FCD plan, it is necessary to take into account the following features(line numbering is given in accordance with Order No. 81n):

indicators of fund balances at the beginning and end of the year (in lines 500, 600 in columns 4-10) are reflected on the basis of the planned amounts of fund balances at the beginning and at the end of the planned year (if these indicators are planned at the stage of drafting the plan) or actual fund balances when making changes to the approved plan after the end of the reporting financial year;

on 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 a subsidy to budgetary institutions" or 623 "Grants in the form of a subsidy to autonomous institutions" of types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and foreign governments;

in lines 210 - 250 in columns 5 - 10, the planned indicators are indicated only if the founder decides to plan payments for the relevant expenses separately according to the sources of their financial support;

planned indicators for the costs of the purchase of goods, works, services in line 260 column 4 for the corresponding financial year should be equal to the indicators of columns 4 - 6 in line 0001 of table 2.1 "Indicators of payments for the costs of the purchase of goods, works, services of the institution (subdivision)" (hereinafter - Table 2.1).

Indicators of payments for the costs of the purchase of goods, works, services in table 2.1 are reflected as follows:

line 1001 reflects the amounts of payment in the corresponding financial year under contracts (agreements) concluded before the beginning of the next financial year, while columns 7 - 9 reflect the amounts of payment under contracts concluded in accordance with Federal Law No. 44-FZ, and columns 10 - 12 - under contracts concluded in accordance with Federal Law No. 223-FZ;

on line 2001 - in the context of the year of commencement of procurement, the amounts of payments planned in the corresponding financial year under contracts (agreements), for the conclusion of which it is planned to begin procurement, while columns 7 - 9 indicate the amounts of planned payments under contracts, for the conclusion of which in the corresponding year according to Federal Law No. 44-FZ is planned to place a notice on the procurement of goods, works, services to meet state (municipal) needs or send an invitation to take part in determining the supplier (contractor, contractor) or the draft contract, and columns 10 - 12 indicate the amount of planned payments under contracts for the conclusion of which, in accordance with Federal Law No. 223-FZ, procurement is carried out (it is planned to start procurement) in the manner established by the procurement regulations of the institution (subdivision).

When filling out Table 2.1, the following control ratios must be met:

Index	Ratio	Index
Line 0001 in columns 4 - 12		Line 1001 + line 2001 according to the corresponding columns
Column 4 on lines 0001, 1001, 2001		Column 7 + column 10 on the corresponding lines
Column 5 on lines 0001, 1001, 2001		Column 8 + column 11 on the corresponding lines
Column 6 on lines 0001, 1001, 2001		Column 9 + column 12 on the relevant lines
Line 0001 in columns 7 - 9 (for budgetary institutions)		Line 260 in columns 5 - 8 of table 2 for the corresponding year
Line 0001 in columns 7 - 9 (for autonomous institutions)		Line 260 in column 7 of table 2 for the corresponding year
Line 0001 in columns 10 - 12		0 (this ratio must be met if all purchases are made in accordance with Federal Law No. 44-FZ)

In conclusion, we note that in the FCD plan, for reference, the amounts of public regulatory obligations are indicated, the authority to fulfill which on behalf of the body state power(state body), local self-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) when the founder of the institution makes an appropriate decision on the basis of a regulatory legal act (table 4). This table also indicates information about the funds at the temporary disposal of the institution (based on the planned volume of receipts of these funds). Moreover, detailed information about the funds received in temporary disposal is reflected in table 3.

By decision of the founder, the tabular part of the plan may reflect other information in compliance with the structure (including lines and columns) and supplement (if necessary) with other lines and columns.

Plan of financial and economic activity

The spending of funds in budgetary institutions is carried out on the basis of plan of financial and economic activity , which economic essence represents an estimate. Historical predecessors of the plan of financial and economic activity are estimates of income and expenses and budget estimates. The plan is drawn up by the institution (subdivision) in rubles with an accuracy of two decimal places in the form approved by the body exercising the functions and powers of the founder, and includes the following parts: heading, substantive and formatting.

AT text part plan specifies:

• goals of the institution;
• types of activities of the institution related to its main activities in accordance with the charter of the institution;
• a list of services related, in accordance with the charter, to the main activities of the institution, the provision of which for individuals and legal entities is carried out for a fee;
• the total book value of immovable state (municipal) property;
• the total book value of movable state (municipal) property as of the date of drawing up the plan, including the book value of especially valuable movable property.

AT tabular part plan are:

• indicators financial condition institutions (data on non-financial and financial assets, liabilities as of the last reporting date);
• planned indicators for receipts and payments of the institution.

In order to form the indicators of the plan for receipts and payments, the institution draws up a plan at the stage of drafting the budget for the next financial year (for the next financial year and planning period), based on the information provided by the founder on the planned volumes of expenditure obligations:

• subsidies for reimbursement of standard costs associated with the provision by the institution in accordance with the state (municipal) task of state (municipal) services (performance of work);
• subsidies provided in accordance with the draft law on the budget for the implementation of relevant goals (target subsidy);
• budget investments;
• public obligations to individuals in monetary form, the powers for the execution of which are planned to be transferred to the institution in the prescribed manner.

Planned indicators for payments are formed by the institution in the context of payments:

• for wages and accruals for wage payments;
• communication services;
• transport services;
• utilities;
• rent for the use of property;
• property maintenance services;
• other services;
• gratuitous transfers to state and municipal organizations;
• allowances for social assistance population;
• acquisition of fixed assets;
• acquisition of intangible assets;
• acquisition of inventories;
• purchase of securities;
• other expenses;
• other payments not prohibited by the legislation of the Russian Federation.

Cost planning budget institution

In the sub-item "Salary", budgetary expenses for wages on the basis of contracts are planned. When calculating the required amount of funds for this article, as a rule, use:

• the staffing table approved by the parent organization, which indicates the full list of positions, salaries, the number of rates for each position;
• data on the size of district coefficients;
• normative act regulating the amount of salaries, allowances, bonuses, material assistance.

In the sub-item "Other payments" the expenses of the institution for additional payments and compensations are planned.

The sub-item "Accruals for wage payments" indicates the costs of paying insurance premiums, as well as premiums for insurance tariffs for compulsory insurance against industrial accidents and occupational diseases.

In the sub-item "Communication services" expenses are planned for paying for communication services in order to meet the institution's own needs. The amount of expenses is determined based on the concluded contracts.

In the sub-item "Transport services" expenses for payment are planned transport services. The main direction of expenses, as a rule, is the payment of travel for business trips and advanced training courses. It also takes into account the costs of paying for the travel of military personnel and persons equated to them, as well as members of their families to the place of vacation and back.

The sub-item "Utilities" shows the expenses of the institution for paying for contracts for the purchase of utilities in order to provide public and municipal services. These include payment for heating and technological needs, as well as hot water supply and gas consumption, including its transportation through gas distribution networks and payment for supply and marketing services, electricity consumption for household, industrial, technical, medical, scientific, educational purposes, water supply , drainage, sewage. The calculation of the need for budgetary funds for payment of contracts for the provision of public services is based on the following information:

• about the average monthly demand for energy resources and water in physical terms;
• tariffs for utilities, including payment for gas transportation to gas distribution networks and supply and marketing services.

For newly formed institutions, the cost of paying utility bills is calculated in the following order.

Expenses of the institution for payment of heating and technological needs determined by the following formula:

OOTN \u003d OP + TN,

where OP - the costs of institutions for space heating; ТН - expenses of institutions for heating water for household (technical), sanitary and hygienic needs.

Space heating costs calculated according to the formula

OP = Kubzd C Η F K 1,2,3R ,

where Kubzd is the cubic capacity of the building according to the external measurement (according to the technical passport); C - the share of the area occupied by the institution office space in the total area of ​​the building; H - consumption rate of standard fuel per 1 m3 of the building for the entire heating period; Ф - coefficient of conversion of standard fuel into natural (autonomous heating) or coefficient of conversion of standard fuel into gigacalories (centralized heating); To 1,2,3 - coefficient of reduction of energy resources to actual consumption; R - unit price of a certain type of energy carrier used.

The share of the area occupied by the institution of the premises in the total area of ​​the building is found by the following formula:

C = S ych /S zd

where S ych - the area of ​​premises occupied by the institution in the building; S zd - the total area of ​​the building.

Water heating costs for household sanitary and hygienic needs for rooms with centralized heating is calculated by the formula

where H is the hot water consumption standard per unit of natural indicator; K - the planned average annual number of units of the natural indicator; D - the planned number of days of operation of the institution per year; Δ T - average difference temperature of heated water (45°С); R - tariff for thermal energy.

Expenses for payment of electricity consumption determined by the following formula:

where Et.n is the design volume of electrical energy consumption for lighting and technological needs without taking into account the volume of electrical energy consumption for lifting water; Ep.o - the design volume of consumption of electrical energy for production (technological) equipment; Ppr - the design number of units of the production indicator; Ppl - the planned average annual number of production indicator units; R - electricity tariff.

Expenses for paying for water supply services for institutions with water supply, calculated by the formula

OV = N K D To 1,2,3R ,

where H is the standard for the consumption of cold water per day per unit of natural indicator; K - the planned number of units of the applied production indicator; D - the number of days of operation of the institution per year; R - tariff for water supply services.

The sub-item "Rent for the use of property" includes the costs of paying rent in accordance with the concluded lease (sublease) agreements for property for the purpose of rendering state and municipal services.

The sub-item "Services for the maintenance of property" plans the expenses of the institution for paying for contracts for the provision of services related to the maintenance of non-financial assets that are both in operational management and leased.

When determining the amount of expenses under the sub-item "Other services", the following apply:

• calculation of payment for the accommodation of seconded employees;
• calculation of payments for civil liability of vehicle owners;
• calculation of expenses for the installation of local computer networks, information services for institutions;
• calculation of the average annual cost of private security services.

The main direction of planning expenses under the sub-item "Other expenses" is the calculation of expenses for the payment of taxes, duties, licenses, various payments and fees to the budgets of all levels, included in the expenses of the institution. So, when drawing up a draft estimate of income and expenses, the amount of taxes paid for the previous tax period is taken into account, and all changes that have occurred in tax legislation are also taken into account. This article reflects the costs of paying property tax, land tax.

The article "Increase in the value of fixed assets" reflects the expenses of the institution for payment of contracts for the acquisition, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets.

The article "Increase in the cost of inventories" includes the cost of purchasing raw materials and materials intended for single use in the course of the institution's activities. In addition, on this article include costs for items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets. These are medicines, soft inventory, dishes, food, including food rations for military personnel and persons equated to them, fuels and lubricants, construction materials, household materials, stationery.

The financial and economic activity plan is one of the mandatory documents that must be developed and approved by an autonomous institution in accordance with the requirements of the legislation of the Russian Federation.

At its core, the plan of financial and economic activity for an autonomous institution is the main document of financial planning of activities, similar to the budget estimate drawn up for state institutions.

At the same time, the Autonomous Institutions Act provides little information about the plan for financial and economic activities. So, in paragraph 13 of Art. Table 2 contains a list of documents, the openness and availability of which an autonomous institution must ensure, and these documents include a plan for financial and economic activities. He is mentioned three more times in the Law. In Art. 11 when determining the competence of the supervisory board of an autonomous institution, it is established that the supervisory board, among other documents, considers the draft plan for the financial and economic activities of the autonomous institution, as well as draft reports on the activities of the autonomous institution and on the use of its property, the implementation of the plan for its financial and economic activities upon the proposal of the head autonomous institution. A copy of the conclusion of the supervisory board on consideration of the draft financial and economic activity plan and a copy of the report on its implementation shall be sent to the founder of the autonomous institution.

The decision to approve the plan of financial and economic activities is taken by the head of an autonomous institution only on the basis of the opinion of the supervisory board (clause 3, article 11 of the Law on Autonomous Institutions). As follows from i. 6 of the above article, the conclusion on the draft plan of financial and economic activities of an autonomous institution is given by a simple majority of votes of the members of the supervisory board.

The report on the implementation of the plan of financial and economic activities of the autonomous institution is approved supervisory board autonomous institution on the proposal of the head of the autonomous institution.

In accordance with Art. 6 of Law No. 83-FZ, the Ministry of Finance of the Russian Federation establishes requirements for drawing up a plan for the financial and economic activities of an autonomous institution.

The form and procedure for developing a plan for financial and economic activities, taking into account the requirements of the Ministry of Finance of Russia, are approved:

About the highest executive body of state power of the constituent entity of the Russian Federation - for regional autonomous institutions;

About the local administration - for municipal autonomous institutions.

In accordance with the requirements of Law No. 83-FZ, the Ministry of Finance of the Russian Federation approved Order No. 81n dated July 28, 2010 "On the requirements for the plan of financial and economic activities of a state (municipal) institution". This order came into force on January 1, 2012 and applies to budgetary and autonomous institutions.

In accordance with the requirements approved by the order of the Ministry of Finance of Russia, the financial and economic activity plan should consist of three parts - heading, content and execution. In turn, the content part includes two components - textual and tabular. The textual (descriptive) part of the financial and economic activity plan contains the goals and activities of the institution, a list of services (works) related to its main activities, as well as information on the book value of the property. The tabular part of the plan of financial and economic activity provides: o indicators of the financial condition (data on the assets and liabilities of the institution and its divisions); o planned indicators for receipts - for the main sources of income of the institution;

o target indicators for payments - in terms of payments, in general, corresponding to the operation codes of the general government sector.

According to the order of the Ministry of Finance of the Russian Federation, the financial and economic activity plan of a budgetary or autonomous institution is drawn up for one year, if the budget is approved by law for the financial year, and for three years, if the budget is approved by law for the next financial year and planning period. The plan is drawn up in the currency of the Russian Federation (rubles) with an accuracy of two decimal places.

The main goals of forming a plan for financial and economic activities are to obtain the highest quality informative parameters that objectively characterize the activity and financial position autonomous institution for the coming year, as well as an assessment of the prospects for the development of the institution. With this in mind, the following definition can be given: financial and economic activity plan autonomous institution - binding document, designed to manage the activities of an autonomous institution, containing the in-kind and natural resources planned for the coming year financial indicators, which give a holistic and objective picture of the functioning and financial condition of an autonomous institution.

The plan of financial and economic activities can be considered as an information base for reporting, analysis of financial and economic activities and development strategy of an autonomous institution. The main task of drawing up a plan is to reduce the level of uncertainty associated with the adoption management decisions on the activities and development of the autonomous institution in the future.

A draft plan for the financial and economic activities of an autonomous institution is formed by its financial department (for example, the accounting department with the participation of the head and economists) based on the planned performance indicators of the institution for the coming year.

The indicators of the financial and economic activity plan are consistent with the indicators of the state (municipal) assignment established by the founder for an autonomous institution, therefore it is developed simultaneously with the budget for the next financial year (or for the next financial year and planning period).

The draft plan is specified and finalized after the legislative approval of the relevant budget, the establishment of a state (municipal) task for an autonomous institution by order of the body exercising the functions and powers of its founder, and bringing the limits of budgetary appropriations for the provision of state (municipal) services by an autonomous institution and performance of work.

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

Who draws up the FCD plan of the educational institution

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

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

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

Requirements and changes in 2018

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

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

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

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

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

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

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

The composition of regulatory documents

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

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

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

The most important document reflecting the direction of the educational activities of the organization should consist of three sections:

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

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

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

CONTENT

HEADING PART

Title page

1. Full name of the budgetary (municipal) educational institution, TIN, KPP. 2. The name of the constituent body, which is entrusted with the functions of control and management of the organization. 3. Name of the body that is responsible for the condition personal account organizations. 4. Amounts of funds indicated in the response document with an accuracy of two decimal places. 5. The actual address of the educational organization. 6. Data on persons acting as director, accountant, drafter of the document, as well as others officials, with personal signatures of each.

CONTENT PART

Text part. Content.

1. Goals and objectives of the educational institution: direction of activity to meet the personal, cultural, moral, spiritual and intellectual needs of society; development in children of an active life position, preservation and enhancement of cultural and intellectual values. 2. Activities of the educational institution: implementation of standard general education and additional in-depth training programs. 3. List of services provided for a fee. 4. The value of the balance sheet property of the OS: assigned to the institution within the framework of state security; purchased on public funds in order to expand the material base and improve the infrastructure of the organization; purchased with funds received as a result of the provision of paid services. 5. The value of movable property that is on the balance sheet.

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

Reflection of material values: non-financial assets (valuable state property, real estate on the balance sheet); financial assets (all types of receivables within the framework of the organization's activities); credit obligations.

Table 2 “Indicators of expenditures and receipts of financing”

This section of the PFCD is a forecast of spending and cash receipts, which is compiled taking into account past experience (based on the financial plan of the OS for the past financial year or planning period). The following indicators are of particular importance in forecasting: · cash balance on the balance sheet at the beginning of the new reporting period; · the total amount of financial receipts based on subsidies, financing for solving state tasks, additional investments, profits from the provision of paid educational services, proceeds from the sale of assets and securities; The total amount of payments: payment for utilities and rent of premises, payment of salaries to employees, payment of taxes, use of transport and communication services, etc.; cash balance at the end of the reporting period.

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

Indicators for this category of expenditure are indicated as a total amount based on a list of expenditure data, indicating the amount that was reserved for meeting these needs when drawing up the FCD plan for the specified reporting period. Calculations are made for the main planning period, including the financial year in accordance with regulations; Federal Law No44 "On the contract basis in the field of procurement of goods, works, services ..." Federal Law No223 “On Procurement of Goods, Works and Services by Certain Types of Legal Entities”

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

To this species financing refers to the money that goes to secure contractual obligations. The tables must include: 1. The amount of cash balance at the beginning of the current reporting period. 2. Forecast of expected income (based on past experience). At the same time, it is necessary to make a footnote in Table 4 on the terms and volume of contractual obligations to be fulfilled.

REFERENCE PART

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

The application is drawn up in the form of a table in which you must specify: the full name of the educational institution; Names of budgets the name of the state body authorized by the right of the founder; The name of the body responsible for reporting on the state of the personal account of the organization.

Appendix No2 "Justification for payments"

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

Alternative form of main financial document

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

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

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

Approval of the FCD plan of the educational organization

Approved plan for financial and economic activities of an educational organization

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

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

According to the Requirements No81n (paragraphs 21 and 22), the director of the educational institution himself can approve the plan of financial and economic activity if the constituent body has given such a right. This method is practiced in autonomous type OS.

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

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

In the future, other amendments to the regulatory documentation are also expected, since the existing template has a number of shortcomings regarding the funds that are at the disposal of the MA on a temporary basis.

" № 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 the rights of legal entities, endowed with the authority to maintain accounting, 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. The general requirements for the plan are established by Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter - 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 significant changes were made to Requirements No. 81n. 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 of the financial condition of the institution (subdivision)". 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 a constituent entity of the Russian Federation (local budget);
• subsidies for financial support for the fulfillment of the state task from the budget of the Federal Compulsory Medical Insurance Fund;
• subsidies for other purposes;
• subsidies for the implementation of capital investments in capital construction objects of state (municipal) property or the acquisition of objects real estate into state (municipal) property;
• 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;
• proceeds from the sale of securities (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 state authority (state body), local government body, were duly transferred to the institution, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the RF BC), and also information about the funds at the temporary disposal of the institution when the body exercising the functions and powers of the founder of the institution makes the appropriate 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 of a mandatory requirement to attach to the body submitted by the institution for approval executive power acting as the founder, the draft plan, 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 to provide services (performance of work) by an 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 remuneration, the estimated number of employees is taken into account, including the main, auxiliary, administrative and managerial, maintenance personnel, estimated official salaries, monthly bonuses 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 of the institution in accordance with the approved staffing, as well as indexation of these payments;
• payments to staff when sent on business trips. When calculating the planned indicators of compensation payments to the personnel of institutions not included in the wage fund, payments are taken into account for reimbursement to employees (employees) of expenses associated with business trips, reimbursement of expenses for undergoing a medical examination, reimbursement of expenses for paying the cost of travel and transportation of luggage to the place the use of 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 payment for medical care, vouchers for sanatorium treatment and children's health camps, as well as payments to former employees of institutions, including for 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, the prices of communication services, the 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 for time-based payment for telephone services, the amount of correspondence sent, including using courier and special communications, the cost of forwarding 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 of printed publications, the number of advertisements 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 of identical (homogeneous) goods, works, services, including information on the prices of manufacturing organizations, on the level of prices available from state statistics bodies, as well as in the media and specialized literature, including official websites on the Internet of manufacturers and suppliers;
• 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 code) according to the budget classification of the Russian Federation based on the economic content of the 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 misprints made in the forms of calculations (substantiations) to the FCD plan. Apparently, in the future we should expect changes to the already approved forms.