Compilation of financial statements of a budgetary institution. Planning expenses of a budgetary institution

Plan for financial economic activity

The spending of funds in budgetary institutions is carried out on the basis of plan of financial and economic activity , which in economic essence is 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;
public utilities;
rent for the use of property;
property maintenance services;
other services;
gratuitous transfers to state and municipal organizations;
benefits for social assistance to the population;
acquisition of fixed assets;
acquisition of intangible assets;
acquisition inventories;
purchase of securities;
other expenses;
other payments not prohibited by the legislation of the Russian Federation.

Cost planning budget institution

In the sub-article Wage"planned budget spending wages based on contracts. When calculating the required volume Money according to this article, as a rule, use:

staffing, approved by a higher organization, which indicates complete list positions, salaries, 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 compensation.

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 state 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 - standard fuel consumption rate 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 temperature difference of heated water (45°С); R - tariff for thermal energy.

Consumption costs electrical energy 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 - design number of units 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. 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, this item includes 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 products, including food rations for military personnel and persons equated to them, fuels and lubricants, Construction Materials, household materials, stationery.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

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

Completed by: Khamidov M.

Rostov-on-Don - 2015

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

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

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

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

targeted subsidies;

budget investments;

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

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

Objectives of compiling PFCD:

planning the total volume of receipts and payments;

determination of the balance of financial indicators;

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

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

managing the income and expenses of the institution.

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

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

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

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

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

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

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

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

financial economic municipal budget

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

				Minister of Education of the Rostov Region

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

Plan of financial and economic activity
on 20___year

					KFD form
"_____" ___________________ 20___


Name of the state budgetary institution (subdivision)




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


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



I.Information about the activities of the state budgetary institution

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

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

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

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

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

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

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

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

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

Free transfers to state and municipal organizations
Social security, total

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

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

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


"_____"________________ 20___

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What is PFCD and who should be involved in compiling it

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

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

The plan of financial and economic activities of autonomous institutions, as well as municipal organizations who use the subsidy program from the federal budget in accordance with the procedure established by local governments - must be submitted for verification and approval to higher authorities. No agency can ignore this stage of budget response.

Plan of financial and economic activities of a budgetary institution

Goals and objectives

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

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

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

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

PFCD and Public Procurement

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

Composition of PFCD

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

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

The plan of the financial and economic activities of the enterprise must include information on the funds allocated for the implementation of state tasks, and capital investments. The budgetary organization must remain competitive with respect to other non-state (commercial) enterprises, due to the itemization of expenditures carried out for procurement activities within the framework of federal law No223.

Making changes to the PFCD

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

I.V. Artemova,
Chief Accountant, consultant

Requirements for the FHD Plan

On the official website for the publication of draft regulatory legal acts at http://regulation.gov.ru/projects?type=Grid#npa=83114 project order of the Ministry of Finance of Russia on the approval of the Requirements for the preparation and approval of a plan for the financial and economic activities of a state (municipal) institution (hereinafter referred to as the Project). The Draft is currently undergoing public discussions.
The project is supposed to be used in the formation of the FCD Plan of budgetary and autonomous institutions for 2019. At the same time, the current Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, will become invalid.
The institution draws up a FCD Plan in the manner determined by the authorized federal executive body, the executive body of the constituent entity of the Russian Federation, the local government body exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the founding body, the Procedure of the founding body), and in accordance with the requirements to the plan approved by the Project.
In the event of a change in the jurisdiction of the institution during the current financial year, the FCD Plan must be brought into line with the procedure of the founding body, which will exercise the functions and powers of the founder after the change in the jurisdiction of the institution, within the time limits established by it. Recall that at present, in accordance with paragraph 20 of Requirements No. 81n, when changing the jurisdiction of an institution, a plan is drawn up in the manner established by the “new” founder. That is, earlier it was required to draw up a new plan, but there was no deadline for when this should be done.
Paragraph 2 of the current Requirements No. 81n establishes that separate (structural) divisions without rights legal entity exercising the authority to maintain accounting(branches of the institution), draw up a FCD Plan according to the same rules as the head institution.
According to paragraph 3 of the Draft, the FCD Plan can be approved for a branch that provides state (municipal) services in accordance with the state (municipal) assignment approved by the institution and exercising the authority to maintain accounting records. At the same time, the institution has the right to decide whether to approve the CFD Plan to such a branch or not. If a decision is made to approve it to a branch, then the requirements of the Project addressed to the founders and institutions shall apply to the institution and the branch, respectively.
Similarly, if a federal state institution is the founder of federal budgetary and autonomous institutions subordinate to it on the basis of a regulatory legal act Government of the Russian Federation, it is subject to the requirements established for the founders (clause 4 of the Project).
The plan is drawn up for the current financial year (current financial year and planning period) and approved for the duration of the law (decision) on the budget.

How to draw up and change the FCD plan for 2017

Chief Editor help system"Economy of health care facilities"

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

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

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

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

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

- personnel costs;

– payment of taxes, fees and other payments;

- Procurement costs.

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

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

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

How to fill out the FHD plan

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

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

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

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

– financial year – for one year;

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

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

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

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

header

In the heading of the FCD Plan, indicate:

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

- the date when the document was drawn up;

- name of the institution;

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

- name of the founder;

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

– fiscal year (financial year and planning period);

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

How to fill in the receipts and payments

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

- targeted subsidies;

– budget investments under the authority of the state customer.

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

Admission figures

Form planned indicators for receipts in the context of:

- subsidies for the implementation of state tasks;

- targeted subsidies;

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

– income from income-generating activities.

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

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

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

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

Payment indicators

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

- for employee benefits and payroll;

– social and other payments to the population;

– taxes, fees and other payments;

– gratuitous transfers to organizations;

- other expenses;

– purchase of goods, works, services.

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

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

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

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

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

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

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

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

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

Making part

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

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

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

- the executor of the document.

Who approves the FHD Plan

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

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

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

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

When to make changes to the FCD Plan

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

Changes in enrollment and exit indicators

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

in income indicators, if received:

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

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

in expenditure figures if:

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

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

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