Formation of PFHD of a budgetary institution. Changes in the procedure for the formation of a financial and economic activity plan

23.02.2023

After the founder approves the state or municipal assignment for 2019, draw up a FCD plan. At the same time, take into account the latest changes that officials have introduced.

From our article, you will learn how to draw up a plan for financial and economic activities in 2019, taking into account the latest changes in laws. Download a ready-made FHD plan template for 2019 and reference tables that will help you form a plan faster and without errors.

Last changes

The Ministry of Finance approved amendments to the Uniform requirements for the FCD Plan (Order of the Ministry of Finance dated October 30, 2018 No. 221n). The new rules state: on lines 110-180 indicate the codes of the analytical group of the subtype of budget revenues, on lines 300-420 - the codes of the analytical group of the type of source of financing of budget deficits.

The CFD plan will help the institution determine its expected revenues and planned expenditures for the upcoming 2019. The latest changes that need to be taken into account when forming the FCD plan were made by orders of the Ministry of Finance of Russia No. 227n dated December 13, 2017 and No. 142n dated August 29, 2016.

1. The indicators of the financial and economic activity plan now need to be confirmed by calculations (justifications). Each article of the FCD plan must be calculated and justified from the point of view of the needs of the institution in order to achieve the goals and objectives for which it was created by the founder.

2. A new column 5.1 “Subsidies for financial support for the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund” has appeared in table 2 of the FCD plan.

General requirements for the FCD plan

The requirements for the FCD Plan were approved by Order of the Ministry of Finance No. 81n dated July 28, 2010 (hereinafter referred to as the Requirements for the CCD Plan). The financial and economic activity plan for 2019 is formed by institutions in the Electronic Budget.

Draw up the FCD Plan in the manner and in the form that the founder establishes, taking into account the Requirements for the FCD Plan. He also has the right to ask you to make additional details of the indicators in the document. For example, quarterly, monthly, or by type of financial security, as in the report on.

Form the plan of financial and economic activity for the periods approved by the law on the budget. That is, if the financial year - then for one year, if the financial year and planning period - for the next year and planning period.

Indicate indicators in the FCD plan from the new procedure for applying KOSGU.

In the FCD plan for 2019, fill out all three parts: header, content and design. Let's talk about them in more detail.

At the end of the article, download a sample of filling out a financial and economic activity plan for 2019

header

In the "APPROVE" header, write down the name and full name. the head of the institution, his signature and the deadline for approving the FCD plan are also needed. Usually this date is set by the founder. Be sure to indicate the period for which the FCD plan was drawn up (fiscal year or fiscal year and planning period).

1. Text (descriptive);

2. Tabular:

indicators of financial condition (table 1);
indicators on receipts and payments (table 2);
payments on expenses for the purchase of goods, works, services (table 2.1);
information about the funds at the temporary disposal of the institution (table 3);
background information (table 4).

In the first part, indicate the goals and activities of the institution in accordance with the charter, as well as a list of paid services. In the second - general information about the activities of the institution and its necessary financial indicators.

How to fill in the indicators of the financial condition of the institution (table)

In table 1, reflect the total book value of real estate and movable property, including OCDI. Take the data as of the date of the FCD plan. Provide information in the context of the value of the property, which:

fixed by the founder on the right of operational management;
acquired at the expense of funds allocated by the founder, or income from paid activities.

How to fill in the indicators for receipts and payments (table)

At the stage when the draft budget for the next year (planned period) is being formed, start filling out table 2. Fill it out, taking into account the details of the funding sources:

subsidies for the implementation of state tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget) (column 5);
subsidies for the implementation of the state task from the FFOMS (column 5.1);
targeted subsidies (column 6);
subsidies for capital investments (column 7);
CHI funds (column 8);
receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities (column 9), including grants (column 10).

Admission figures

Form information about subsidies, grants in the form of subsidies, budget investments and public obligations based on the information of the founder. I note that the data of planned indicators for the receipt of targeted subsidies or subsidies for capital investments must comply with the Information on transactions with targeted subsidies (f. 0501016).

Form information on income from income-generating activities based on the planned scope of work or services and their estimated cost of implementation. If during the planned year the institution receives income that is not taken into account in the CFD plan, make changes to the plan.

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

Payment indicators

Form the planned indicators for payments according to the costs that are directed:

for employee benefits and payroll;
for social and other payments to the population;
for taxes, fees and other payments;
for gratuitous transfers to organizations;
for other expenses;
for the purchase of goods, works, services. Detail the total amount of these costs in the procurement plan and schedule.

Justify planned expenses. If the founder has established that the costs in the CFD plan are divided by source, then make the justifications separately for each source of financial support. Otherwise, reflect all indicators for payments only in column 4. The exception is line 260 “Costs for the purchase of goods, works, services”. According to it, always divide expenses according to the sources of their financing (subsidies for state assignments, for capital investments and other purposes, compulsory medical insurance funds, income from paid activities). The basis is paragraphs 8.1, 11 of the Requirements for the FCD plan.

Making part

The formal part of the FCD plan includes information about the officials who are responsible for its content:

head of an institution or department,
head of financial and economic service,
chief accountant,
document executor.

Further, the FCD plan must be approved, the procedure is different for budgetary and autonomous institutions. After approval, publish the plan on the official website: http://www.bus.gov.ru.

On a quarterly basis, as part of the financial statements, institutions submit to the founder a report on the implementation of the FCD plan for.

Before handing in the FCD plan, be sure to The Institutional Accounting Experts have selected eight mistakes that, as a rule, do not cause concern to your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. A mini-test has been prepared for each error: you will immediately know if you have a problem and understand how to find and fix the inaccuracy.

Now the institutions are preparing a plan for the financial and economic activities of the institution for the next year: they summarize information on expected income and planned expenses. How to draw up and approve the FCD plan, as well as the rationale for it with ready-made samples, is in the article.

Uniform requirements for the FCD Plan were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up a financial and economic activity plan in the manner and in the form that the founder establishes. Features for separate divisions are also determined by the founder.

How long do institutions draw up a plan

Draw up a FCD plan for the periods 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 indicators. For example, by time interval - quarterly, monthly or by types of financial security.

Regional and municipal institutions form the FCD Plan in regional and municipal information systems. For example, municipal institutions of the city of Perm work with the FCD Plan in the centralized system "AKC-Planning" (clause 2.15 of the Procedure approved by the resolution of the administration of the city of Perm dated July 18, 2011 No. 354).

Employees believe that they cannot be punished for rudeness at work if they cope with their duties. Sometimes they are right, even if there is a ban on inappropriate behavior in the local acts of the institution. But it also happens that the chief accountant works both on holidays and on weekdays until late, and as a reward he receives a reprimand and dismissal. Moreover, the court takes the side of the employer.

Data on income-generating activities in the FHD plan

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

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

The receipt of income by budgetary and autonomous institutions is reflected in accounting.

Indicators for payments when drawing up a plan for financial and economic activities

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

for employee benefits and payroll;
for social and other payments to the population;
for taxes, fees and other payments;
for gratuitous transfers to organizations;
for other expenses;
for the purchase of goods, works, services.

Substantiation of the indicators of the FCD plan

The formal part of the FCD plan

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

manager (person authorized by him);
the head of the financial and economic service or another person authorized by the head;
document executor.

This is stated in paragraph 18 of the requirements approved by the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

Approval of the financial and economic activity plan

The budgetary institution forms the FCD Plan and passes it to the founder so that he can do it. The founder has the right to empower the head of the budgetary institution to approve the FCD Plan. In what terms to approve the Plan, the founder establishes by his order.

An autonomous institution submits the formed FCD Plan for consideration to the Supervisory Board, which issues an opinion based on the results. Send a copy of the conclusion 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.

Before submitting the FCD plan, be sure. The magazine's experts have selected eight mistakes that are generally not of concern to your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. A mini-test has been prepared for each error: you will immediately know if you have a problem and understand how to find and fix the inaccuracy.

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

General

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

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

Download the FHD plan form for 2019

The FCD plan of a state institution is approved by the founder or a body endowed with the powers of the founder. The document is based on:

An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
The brought amount of financing, calculated according to the current standard costs.
The projected amount of income from the implementation of entrepreneurial and other income-generating activities.
Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
Economic justifications for the need for planned expenses.

FHD plan for 2019 with changes

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

income and expenses by types of financial support;
information on purchases for the planned period;
information on targeted funds in the context of capital construction projects.

The legislator established the need to attach justification (calculations) for all indicators in terms of expenses. The recommended sample is set out in Appendix No. 2 to Order 81n. The requirement provides for the completion of 18 forms, at the discretion of the institution, the forms can be supplemented.

The form of the document was supplemented with a new column 5.1 “Subsidies for the financial support of the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund”, in which it is necessary to disclose the indicators of revenue and expenditure at the expense of compulsory medical insurance. At the end of the article, you can download a sample FCD plan for 2019.

How to fill out PFCD

Step 1. On the first page of the FCD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (m. b. the founder). Below, fill in the section with data about your organization: name, full name. head, TIN and KPP, as well as the codes listed in the headings.

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

Step 3. In the "Table 1" section, enter information on financial and non-financial assets and liabilities.

Step 4. In the "Table 2" section, indicate the financial indicators for the planned financial year. Pages dedicated to the first and second planned financial years are filled in the same way.

Step 5. In "Table 2.1" enter data on planned procurement costs.

Step 6. In "Table 3" and "Table 4" indicate information about the funds that come under temporary disposal.

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

Special changes in PFCD 2019

Now, the FCD plan specifies in detail what types of expenses are taken into account when making calculations (justifications), what norms and standards should be followed in their formation. So, when calculating insurance premiums to off-budget funds, it is necessary to take into account the tariffs for the specified premiums.

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

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.

Uniform requirements for the plan of financial and economic activities of a budgetary institution were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up the plan in the manner and in the form that the founder will establish. Features for separate divisions are also determined by the founder.

Federal institutions form the FCD Plan in the Electronic Budget system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04 / 75209). Consider how to fill out the FCD plan of a budgetary institution for 2019.

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

In the financial activity plan, fill in the heading, content and formatting parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, the list of paid services or works, the total balance sheet value of movable (including OCDI) and real estate. As well as other information that the founder requires.

tabular part

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

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

How to fill in the indicators of the financial condition of a budgetary institution

Reflect the indicators of financial condition in the FCD plan for the last reporting period before the date of its compilation. In the tabular section, give separately:

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

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

Sample FCD plan of a budgetary institution for 2019

Before submitting the FCD plan, it is mandatory

Income indicators in terms of financial and economic activities

Form planned indicators for receipts in the context of:

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

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

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

Expenses of budgetary institutions and the FCD plan

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

for employee benefits and payroll;
for social and other payments to the population;
for taxes, fees and other payments;
for gratuitous transfers to organizations;
for other expenses;
for the purchase of goods, works, services.

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

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

Approval of the FCD plan of a budgetary institution

The FCD plan of the subdivision, including taking into account changes, is approved by the head of the budgetary institution. Moreover, it is necessary to approve the FCD Plan within the time limits established by the founder.

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

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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

Each educational institution provides for the preparation of 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 dated July 28, 2010 No. 81-n (as amended by 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 an individual, subject to execution in monetary form, the powers to fulfill which on behalf of the executive authority (local government) are transferred in the prescribed manner 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 Plan indicators, 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 as amended) is approved by the head of the autonomous institution based on 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 of the formally provided opportunities for a budgetary institution to manage 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 of the Russian Federation.

Some budgetary institutions face a number of typical problems. First of all, this is pressure for the purpose of one or another 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

				Annex 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 of 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. Accounts receivable 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___