Plan of financial and economic activity of fhd. Plan of financial and economic activities of the institution. Drawing up a tabular part

Details Category: Accounting Created: 12/07/2017 00:00 Published: 12/07/2017 00:00 Autonomous institutions may operate in various fields: education, healthcare, culture, sports and in other socially significant areas in accordance with the Federal Law of November 3, 2006 No. 174-ФЗ “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)?

The document that determines the directions of expenses of an autonomous institution is the FCD plan, drawn up and approved in the manner, by the body exercising the functions and powers of the founder . The general requirements for the plan are determined by the Order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n (hereinafter - Requirements No. 81n). In the article we will rely on this document.

By general rule cost planning includes the following steps:

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

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

drawing up a preliminary plan for FCD and submitting 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 based on the conclusion supervisory board the drawn up plan is sent for approval to the founder within the time limits set by him. The specification of the plan indicators 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 for payments made before the changes were made, as well as with the 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 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 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);

grants for implementation 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 proceeds 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 to increase wages, with the obligatory 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	Specified 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 transactions with targeted subsidies provided to the state (municipal) institution (f. 0501016), which the institution draws up and submits 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 in 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.

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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 “Cost increase intangible assets»;

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

- 340 "Increase in the cost of 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. 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, the indicators for expenses (payments) of the institution are reflected in the context of types of activities (sources of financing) and types of expenses, in calculations (justifications) - in the context of types of activities, codes VR and KOSGU. Thus, at the stage of compiling calculations (justifications) of indicators in terms of total 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 expenses 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 Operations of the Public Administration Sector Relating to Budget Expenditures” of the Guidelines on the procedure for applying the budget classification.

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

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 during the justification budget appropriations the main managers of budgetary 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) provision of state (municipal) services.

– for payments to staff and the public - grouping code BP 100 (the calculation of such payments includes staff salaries; compensation payments; benefits paid from the wage fund; insurance premiums for compulsory pension insurance, for compulsory 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 medical insurance);

– for the purchase of goods, works, services - grouping code VR 240 (the calculation of such expenses includes expenses for communication services, transport, utilities, rent, property maintenance, payment for other works and services to meet the needs of the institution (for example, insurance, including compulsory insurance of civil owners vehicles, 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 BP 850 (calculation (justification) of tax payments is carried out based on the objects 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 paying each tax in accordance with the Tax Code of the Russian Federation. calculation of other payments are included (taking into account the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated 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, based on the sectoral specifics of the institution's activities.

As a rule, when planning expenses, the methods for allocating total expenses between activities provided for for accounting purposes are applied. 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 expenses 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 that cannot be directly attributed to expenses for a specific type of activity 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 expenses between sources of financial support, must take into account its industry specifics of activity. The method of allocating common costs that is used in some institutions may not be appropriate 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 assignment, 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 out indicators for expenses (payments) in the FCD plan, the following features must be taken into account (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 relevant budget budget system The Russian Federation is carried out under 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 state 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, performer) 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 the FCD plan indicates for reference the amounts of public regulatory obligations, the powers to fulfill which on behalf of the public authority ( government agency), a 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.

subsidies KOSGU wages

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

Requirements for the plan of financial and economic activity

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

The general rules for the preparation and approval of the FCD Plan of a state (municipal) institution are established by the Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n (hereinafter - Requirements No. 81n). At the time of writing, the latest changes to Requirements No. 81n were made by order of the Ministry of Finance of Russia dated December 27, 2013 No. 140n. At the same time, in Requirements No. 81n:

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

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

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

Drawing up and application of the FCD Plan

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

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

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

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

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

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

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

Structure of PFCD

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

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

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

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

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

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

Income and expenses of the institution in the FHD Plan

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

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

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

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

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

Additional grouping of receipts and payments in PFHD

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

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

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

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

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

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

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

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

" № 12/2016

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

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

The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for the financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. 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 paragraph 8 of Requirements No. 81n, containing the heading, substantive 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 financial condition institutions (divisions). The table includes data on non-financial and financial assets, liabilities assumed as of the last reporting date preceding the date of the plan.

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

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

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

4. "Reference information".

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

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

• subsidies for financial support for the fulfillment of the state (municipal) task from the federal budget, the budget of 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 real estate objects in 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
	Grant receipts from supranational organizations, foreign governments, international financial organizations
	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 on 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.

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

According to the new wording of clause 11 of Requirements No. 81n, the draft plan submitted for approval is accompanied by calculations (justifications) of planned indicators for payments used in the formation of the plan, which are reference information to it.

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 the 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 the planned indicators for remuneration, it is taken into account estimated number employees, including the main, auxiliary, administrative and managerial, service 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 institutions 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 that are 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 their family members, 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 systems of state pension, social, medical insurance), including payment for medical care, vouchers for sanatorium treatment and children's health camps, as well as payments former employees institutions, including memorable dates, professional holidays, taking into account the number of planned payments per year and their size.

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

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

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

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

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

• communication services. Calculation of planned indicators for payment for communication services should take into account the number of subscriber numbers connected to the communication network, 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 sending mail correspondence per unit of service, the cost of renting an Internet channel, time-based payment for Internet services or payment for Internet traffic;
• transport services. The calculation (justification) of planned indicators for payment for transport services is carried out taking into account the types of services for the transportation (transportation) of goods, passenger traffic(number of contracts concluded) and the cost of these services;
• utilities. Calculation (justification) of planned indicators for payment of utility services includes calculations of expenses for gas supply (other types of fuel), electricity, heat supply, hot, cold water supply and sanitation, taking into account the number of concluded contracts for the provision of utility services, facilities, tariffs for the provision of utilities (including taking into account the applicable one-rate, differentiated by zones of the day or two-rate tariff for electricity), the estimated need for planned consumption of services and the cost of transporting fuel (if any);
• property lease. Calculations (justifications) of the costs of paying for the lease of property, including real estate objects, are carried out taking into account the leased area (the amount 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 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 repairing 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 of strict reporting, purchased periodicals. publications. 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. Expenses 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 professional 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 physical 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 means mass media and specialized literature, including official websites of manufacturers and suppliers on the Internet;
• acquisition of inventories. Calculations (justifications) of the costs for this should be carried out taking into account the need for food, medicines, fuel and lubricants and building materials, soft inventory and special clothing and footwear, spare parts for equipment and vehicles, household goods and stationery in accordance with the norms of provision with such property, expressed in physical terms.

Information about target subsidies.

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

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

Recall that the provision of subsidies is carried out in accordance with agreements concluded between the founder and the budgetary institution (part 1 of article 78.1 of the RF BC). This agreement should define the rights, obligations 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) financial control bodies of verification of compliance by recipients of subsidies with conditions, goals and the procedure for their provision and a ban on the acquisition of foreign currency at the expense of received funds, with the exception of transactions 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 other transactions related to achieving the goals of providing these funds , determined by regulatory legal acts, municipal legal acts regulating the procedure for granting subsidies to non-profit organizations that are not state (municipal) institutions (part 3 of article 78.1 of the RF BC).

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

• in column 1 - the name of the targeted subsidy, indicating the purpose for which the targeted subsidy is provided;
• in column 2 - the analytical code assigned to account for transactions with a targeted subsidy (hereinafter - the subsidy code);
• in column 3 - code (component of the code) according to the budget classification of the Russian Federation based on the economic content of planned receipts and payments;
• in column 4 - the code of the capital construction object (real estate object, event (enlarged investment project)) included in the federal targeted investment program, for the construction (reconstruction, including with elements of restoration, technical re-equipment) or the acquisition of which a targeted subsidy is provided;
• in columns 5, 7 - the subsidy code assigned in previous financial periods if the subsidy codes assigned to account for transactions with a target subsidy in previous years and in the new financial year differ;
• in column 6 - the amounts of 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.

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, a new procedure for the FCD plan must be applied.

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:

• by lines of planned income from income - codes analytical group subspecies 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, 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:

1. Receipts and payments.
2. 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

Substantiations (calculations) of planned income indicators are formed on the basis of 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 an institution has separate subdivisions, it approves the FCD Plan on the basis of the general Plan:

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

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

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

1. Approve the attached Requirements to the plan of financial and economic activities of the state (municipal) institution.

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

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

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

I. General provisions

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

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

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

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

II. Plan requirements

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

header;

shaping.

5. The heading of the Plan shall indicate:

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

Title of the document;

date of preparation of the document;

name of the institution;

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

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

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

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

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

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

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

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

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

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

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

8. The tabular part of the Plan shall indicate:

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

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

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

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

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

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

budget investments;

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

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

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

targeted subsidies;

budget investments;

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

proceeds from the sale of securities (for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws).

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

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

The amounts specified in the fifth paragraph of this paragraph, the institution (subdivision) calculates based on the planned volume of services (performance of work) and the planned cost of their implementation.

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

wages and accruals on wage payments;

communication services;

transport services;

utilities;

rent for the use of property;

other services;

benefits for social assistance to the population;

acquisition of fixed assets;

acquisition of intangible assets;

acquisition of inventories;

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

other expenses;

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

The body exercising the functions and powers of the founder is entitled, when establishing the procedure, to provide for detailing the planned indicators for payments to the level of groups and articles of the classification of operations of the public administration sector of the budget classification of the Russian Federation, and for the group "Receipt of non-financial assets" - indicating the code of the classification group of operations of the public sector management.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

III. Requirements for the approval of the Plan and Information

21. The plan of a state (municipal) autonomous institution (the Plan as amended) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution.

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

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

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

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

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

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

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

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

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