Who approves the plan of financial and economic activity. Plan of financial and economic activity of a budgetary institution: essence, procedure for drawing up, structure. Changes in enrollment and exit indicators

31.03.2020

Plan for financial economic activity(PFCD) is one of the main documents adopted within budget institution to manage income and expenses. It is developed, approved and applied in state and municipal institutions. Consider what features of its compilation exist, what you should pay attention to, what indicators should be reflected in the financial statements.

Legislative rationale

A document that regulates and controls the entire financial life budget organizations, according to the norms of Russian legislation is:

mandatory for compilation;
open and accessible.

These requirements are enshrined in subparagraph 6 of paragraph 3.3 of Article 32 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations".

NOTE! The same legislative act notes that the founder has the right to develop the procedure for approving the FCD Plan, the main thing is that it does not contradict the requirements of the Ministry of Finance Russian Federation.

State requirements for PFCs are set out in the Order of the Ministry of Finance of the Russian Federation No. 81n dated July 28, 2010, which was last amended in 2013. This norm today should be guided by the founders when drawing up and approving the FCD Plan.

Different industries and departments may have additional requirements for the compilation of this document. Additional adjustments may be made by local authorities.

The rights of the budgetary organization itself:

The founder has the right to:

approve the standard form of this plan;
additionally detail the financial performance indicators provided by the Ministry of Finance;
set a time limit for the approval of PFCD.

The purpose of compiling PFCD

The main financial document on which the budgetary institution operates, Plan of financial and economic activity, is compiled to solve the following problems:

distribution of incoming and outgoing funds;
balancing financial indicators;
determining the effectiveness of the use of finances provided to the institution;
control over accounts payable;
management of the dynamics of costs and profits of the institution.

Funds accounted for in PFCD

The plan of financial and economic activity takes into account the following receipts:

money received by the organization for the provision of various paid services;
targeted subsidies received from the state for specific purposes;
other subsidies;
sponsorship funds;
other receipts from legitimate sources.

The validity period of the compiled PFCD

This document is compiled annually and approved, as a rule, for the next financial year. Approval for an additional planned time period is possible if an appropriate budget is adopted for this period. In such a situation, annual reconciliation and clarification of indicators are still necessary, and in case of changes, re-approval of the Plan is necessary.

FCD Plan Approval Schemes

The Order of the Ministry of Finance, which contains the requirements for the approval of this document, contains options that allow you to approve this plan in different ways for budgetary and autonomous organizations:

public sector- the plan is approved by the founder, he can transfer this right to the head of the organization;
autonomous sphere– the basis for approval of the Plan is the conclusion of the Supervisory Board of this institution.

Structure of the FHD Plan

The data included in the Plan should be, on the one hand, grouped, on the other, detailed. The level of detail is allowed to be set by the institution itself. The Ministry of Finance requires only compliance with certain, relatively large groups of costs and profits. It is necessary to plan and take into account the indicators of the following areas:

remuneration for work;
other accruals related to payment for labor activity;
money for various services - utilities, transport, communications, etc.;
rent;
funds for the maintenance of premises and other property;
allowances for payment to the population within the framework of social assistance;
transfers to other state organizations;
purchase of tangible and intangible assets;
transactions with securities (if permitted by federal law);
other services, expenses and payments that do not contradict the legislation of the Russian Federation.

Each of these groups can be detailed, for example, each type of assets can be considered separately, by codes and groups. It is convenient to carry out the detailing in coordination with the accounting department in order to simultaneously resolve issues and financial statements, because the report on the implementation of this plan requires more detailed detailing.

IMPORTANT! It is not necessary to draw up a separate PFC for each source of funding, with the exception of subsidies (they are accounted for in a separate document).

Budget revenues and expenses in the Plan of financial and economic activities

In public institutions, revenues and expenses are quite often unrelated. It turns out that it is necessary to send funds to reimburse expenses that have nothing to do with income. For this, a special account 030406000 is used in accounting, which is stipulated in the explanatory note to the PFCD. In the report, payments from the budget may well not correspond to the costs incurred by the budgetary institution.

But when there is a relationship, the situation changes somewhat. For example, when receiving payment for leased property, an institution must direct this money, first of all, to the maintenance of this property (clause 6 of Article 9.2 of Law No. 7-FZ).

The rest of the funds received by the organization from various sources are at its full disposal, their distribution should be planned in the PFHD at its own discretion.

THAT IS: in the FCD Plan it is worth providing additional columns for certain types expenses, taking into account the way they are reimbursed, or it makes sense to approve additional forms for deciphering the costs by the source of their provision.

The procedure for compiling and approving PFCD

This regulation is given in the Annexes to the order of the relevant ministry and department. It establishes the procedure for the acceptance and use of PFCD:

its structure;
required details;
degree of detail;
standard form.

The procedure for the adoption of the FCD Plan

The cost values of various assets are taken into account (according to balance sheet data).
In the appropriate columns, financial indicators of the current state of the institution are entered, according to the assets taken into account:
- movable state property on the right to manage the institution;
- real estate owned by the state;
- leased assets;
- leased funds;
- property provided for gratuitous use, etc.
Accounting for financial indicators:
- assets that do not form a financial component (property at a residual book value as of the date of approval of the Plan);
- monetary assets (debts on income and expenses);
- various obligations.
Planning sources of finance receipts: subsidies, investments, paid services (list and prices), etc.
Distribution of planned indicators:
- to fulfill the state task;
- for specific purposes;
- paid services;
- for social security;
- for other purposes.
Remains of receipts from previous periods are taken into account (based on previously implemented FCD Plans).
If changes need to be made to the plan, a new one must be drawn up. To enter new data, precise justifications are required.
The plan is approved within 15 days after the adoption by the state of the relevant budget for the next year and / or planning period.
The plan must be signed by:
- the head of the institution or an authorized person;
- head of the financial service (chief accountant);
- document executor.

Signatures are stamped.

Coordination with the relevant Ministry, approval by the minister or his deputy, if necessary, sending for revision.

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

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

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

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

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

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

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

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

About the local administration - for municipal autonomous institutions.

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

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

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

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

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

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

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

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

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

Planning the financial and economic activities of an educational organization is an important part of the analytical work, which determines the possibility of competent resource management to ensure the educational process. A new FHA plan is a document that is prepared annually by the school accountant or other authorized employee in accordance with the current regulatory and legal requirements enshrined in:

3.3, pp. 6 of Federal Law No. 7-FZ "On Non-Commercial Organizations" dated 12.12.1996;
order of the Ministry of Finance of the Russian Federation No. 81n dated July 28, 2012 (hereinafter referred to as Requirements No. 81n, relevant for institutions of state (municipal) ownership);
order of the Ministry of Finance of the Russian Federation No. 186n dated August 31, 2018 (hereinafter referred to as Requirements No. 186n developed for autonomous OS).

Filling out a new FCD plan for 2020: basic requirements

Designing the financial and economic activities of schools for the 2020 calendar year is associated with the entry into force of the updated standards developed for autonomous organizations. The founders of the latter are expected to draw up a procedure for the design and execution of planning documents - a regulation that does not contradict the content of Requirements No. 186n. As for state (municipal) educational organizations, then within their walls, filling out the new FCD plan for 2020 is carried out in the normal mode - according to last year's template (unless otherwise provided by the founder and local authorities) with the updating of all data groups.

Drawing up an updated FCD plan must be carried out based on the following data groups:

The volume of the state task or the educational services provided.
Established cost standards and settlement amount received from the founder in the prescribed manner.
The number of planned receipts and payments, ensuring the possibility of the normal organization of the educational process.
Projected income from providing educational services on a paid basis, maintaining other types entrepreneurial activity(transfer of premises, OS property for rent).
Possibility business case presented expenses.

According to experts, hallmark The new FCD plan for 2020 should be specific in meaning, demonstrating a practical transition from formalism to applied analytical work in the existing educational conditions. This is achieved in two ways: on the one hand, information duplicated in other papers (Charter of the school, balance sheet) must be excluded from the planning document, on the other hand, all numerical values of expected income and expenses should be confirmed with detailed justifications, thereby ensuring the specificity of work in the direction .

It is expedient to carry out the preparation of the FCD plan in parallel with the process of developing the budget of the corresponding level. Initially, the time frame of the plan is determined (traditionally - the financial year or planning period, if there is an order), which complies with Requirements No. 186n. Since 2018, autonomous educational institutions have been provided with the possibility of designing financial and economic activities for a longer period if it is necessary to fulfill their obligations (for example, ensuring the operation of an innovative educational platform). Among the main requirements for the new FCD plan for 2020, the most significant are the following:

Calculations of planned financial indicators must be carried out not only on the basis of paid money, but also credited to the balance sheet. The indication of the value is carried out exclusively in rubles, the fixation of all financial transactions is carried out with an accuracy of two decimal places.
Five mandatory tables in the FCD plan will replace two sections: "Receipts and payments", "Information on payments for the purchase of goods, works, services." Recall that earlier the main (second) table was filled out three times (for the past, current and future years), now all data can be entered in one section.
The regulator allows changes to the FHD plan in case of a decision to use the balance of undisbursed funds at the beginning of the current planning year, as well as when reorganizing the school or changing the amount of receipts and payments due to the realities of the educational process.
Plan of the FHD of schools under provision federal budget must be submitted for approval to the authorized authorities.

Save this for yourself so you don't lose it:

- On the expenditure of funds allocated for the implementation of the state task (recommendations of experts)
- What to check for the director in terms of FCD (effective organizational solutions)

FCD plan of a budgetary institution for 2020

When planning financial and economic activities educational institution for the new reporting period, care must be taken to ensure that the FCD plan of the budgetary institution for 2020 contains data on all the money at the disposal of the educational institution, namely:

targeted funds to ensure municipal tasks;
balance for the previous period, including justification for non-use of funds;
income from the sale of paid educational services;
funds received from grants, charitable activities and other sources.

As for the sections, in accordance with the new requirements, it is advisable to structure the FCD 2020 plan according to the model as follows:

Capital: contains the name, reporting period, general information about the educational institution and payment details.
Informative: text information, tables, schedules of expenses and incomes for the reporting period, book value of property, expenses incurred.
Design: contains the name and position of school employees responsible for spending funds and maintaining records.

Directly drawing up the FCD plan of a budgetary institution for 2020 is carried out, as mentioned earlier, by an accountant, focusing on standard forms, templates, regulator requirements and expert recommendations. If the founder has granted the head of the school the right to approve the plan of financial and economic activity, then immediately before submitting the document to the chief manager of the educational institution, it is necessary to check the development for common mistakes, including the following:

Compliance with expected indicators for receipts and payments. When calculating these financial data, one should take into account the amount of subsidies provided for the implementation of the state task, earmarked funds, grants based on the results of successful implementation competitive program, income from the provision of paid educational services or other activities that bring income to the school.
The calculation of school property taxes must be done according to the new rules. Recall that from January 1, 2019, movable property does not apply to taxable objects, which is confirmed by Art. 4 of Federal Law No. 302-FZ of August 3, 2018, which means that you should check the adjustment of expenses for paying off tax expenses in order to avoid spending funds.
The content of the FCD plan of a budgetary institution for 2020 must correspond to the information from the report on the execution of a similar document for the previous reporting period (form 0503737). If discrepancies are identified, it is necessary to make an adjustment, as well as to develop for the future a procedure for the systematic transmission of information on the receipt or payment of all cash receipts by the accounting department.
cadastral value land plot it is recommended to update each reporting period due to possible changes in values.
School expenses should be supported by specific data taken from local records.

If the head of the educational institution does not have the right to approve a new FCD plan for 2020, the procedure is carried out in several stages:

The accountant draws up a working draft of the document on planning financial and economic activities and submits it to the manager for analysis.
Corrections are made to the plan (if any), the document is certified by the signatures of the responsible persons and the seal of the educational institution.
The project is submitted for verification to the founder and representatives of the regional investment management committee.
The director of the department approves the plan in the absence of changes, if there are any - after the elimination of inaccuracies. After that, the budget planning is carried out directly, the plan is approved and the certified document is transferred to the director educational institution.

In accordance with the latest changes, the MA is allowed to make changes to the approved FCD plan in special situations - in the event of a change in the amount of cash receipts to the budget, no provided by the plan expenses or increase in income from the provision of paid educational services.

FHD plan form for 2020

In accordance with the Order of the Ministry of Finance of the Russian Federation dated March 31, 2018 No. 186n, from January 1 of the current year, the founders of educational organizations are entrusted with the responsibility to develop the form of the FCD 2020 plan, which should reflect all innovations. During the development and drawing up of the plan, it is necessary to provide data on the planned subsidization of the educational institution, as well as justify the amount of costs with the application of specific calculations. New form reporting documentation, drawn up in accordance with the requirements of No. 186n, provides for the following:

FCD is compiled by cash;
additional indicators should be recorded in the plan: data on procurement for the reporting period, information on target financial means on capital construction objects, expenses and incomes by types of financing;
when changing the jurisdiction of an educational institution during the course of the plan, it must be brought into line with the recommendations of the new founder;
the FCD plan is developed taking into account the law on state secrets of the Russian Federation, as it contains relevant data.

Innovations apply only to the activities of autonomous educational institutions, where the plan is compulsorily approved by the supervisory board. If the structure of the school assumes the presence of divisions, then the form of the FCD plan for 2020 is drawn up for each organizational unit of the educational institution.

The structure of the text and tabular blocks of the financial and economic activity plan has also undergone some changes. To ensure compliance with the requirements of the regulator, when planning, it is necessary to take into account future income and payments:

Justification of income in terms of FHD - planned cash receipts that need to be justified with a margin of three years in advance in order to avoid problems during inspections. All data (income from services, grants, fines, etc.) are entered into tables, while subsidies received as part of subsidies are recorded as a single amount. A separate column is provided for the source of income "Subsidy for financial support of the state task from the FFOMS" (table 2 of Order 81n)".
Justification of expenses - is also performed three times in advance. When compiling justifications for the FHD 2020 plan, it is necessary to provide data for each type of payment in 19 blocks of a single table, which can be expanded with four additional tables. Thanks to this approach, it is possible to detail the planned costs as much as possible. For example, when planning tax expenses, it is required to take into account tax rates, provided benefits, taxable base and timing of payments. When planning payments - standards for technical, labor and material resources.

How to draw up and change the FCD plan for 2017

Editor-in-chief of the reference system "Economics of LPU"

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

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

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

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

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

- personnel costs;

– payment of taxes, fees and other payments;

- Procurement costs.

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

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

The essence of the changes	Before changes	After making changes
Justifications (calculations) of planned indicators for expenses: – payments to personnel (salary, business trips); – payments for child care; – social and other payments to the population; – gratuitous transfers to organizations; – other expenses (except for purchases); – procurement of goods, works, services		For 2017, it is necessary to justify the indicators of the draft FCD plan. Together with the draft plan, send the founder the calculations of planned indicators. The Ministry of Finance of Russia approved the forms of settlements and the rules on how to make them
Table 2 "Indicators for receipts and payments of an institution (subdivision)"	1. Changed the name of column 5:
"subsidies for financial support for the implementation of the state (municipal) task"	"subsidies for financial support for the implementation of the state (municipal) task from the federal budget, the budget of the subject 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 (planned period). The basis for preparation is information from the founder on the planned volumes of expenditure obligations:

- targeted subsidies;

– budget investments under the authority of the state customer.

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

Admission figures

Form planned indicators for receipts in the context of:

- subsidies for the implementation of state tasks;

- targeted subsidies;

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

– income from income-generating activities.

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

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

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

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

Payment indicators

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

- for employee benefits and payroll;

– social and other payments to the population;

– taxes, fees and other payments;

– gratuitous transfers to organizations;

- other expenses;

– purchase of goods, works, services.

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

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

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

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

If an institution reallocates subsidy funds because of savings, then be careful about what you want to spend them on. Thus, the Ministry of Finance of Russia admits the possibility of spending the saved funds of subsidies on payments to employees (travel allowances, bonuses, etc.) or, for example, on paying 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 reach the right indicators, they face administrative liability for violation of 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 signatures officials responsible for its content:

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

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

- the executor of the document.

Who approves the FHD Plan

For budget and autonomous institutions there are differences in the order of approval of 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, draw up a new FCD Plan. The new indicators should not contradict the indicators in terms of cash transactions for payments that were made before the changes were made.

Changes in enrollment and exit indicators

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

in income indicators, if received:

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

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

in expenditure figures if:

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

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

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

Details Category: Accounting Created: 12/07/2017 00:00 Published: 12/07/2017 00:00 Autonomous institutions can conduct their activities in various areas: education, healthcare, culture, sports and other socially significant areas in accordance with federal law dated November 3, 2006 No. 174-FZ “On Autonomous Institutions”. Therefore, in each institution, cost planning methods may differ depending on the industry. However, for all autonomous institutions general requirement legislation is the preparation of a plan for financial and economic activities (plan FCD). 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 on the basis of the conclusion of the supervisory board, the drawn up plan is sent for approval to the founder within the time limits set by him. 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 the 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);

subsidies for capital investments;

means of obligatory medical insurance;

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

Indicators for expenses (payments) are determined based on the volume of planned income (revenues) of the institution, taking into account the balances at the beginning of the year from the relevant source of financing and 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 for an increase in wages, with a mandatory clarification of the plan in the manner prescribed by the founder. The main condition is that the costs should be directed to the fulfillment of the state (municipal) task on time, in full and with due quality and justified.

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

Type of financial security	Payment indicators
Subsidies for the implementation of the state (municipal) task	Formed independently (in agreement with the founder) on the basis of the calculations (justifications) made to the FCD plan of expenses for the provision of state (municipal) services, the performance of work, as well as the costs of maintaining property and paying taxes
Subsidies for other purposes	They are indicated in accordance with the regulatory legal act establishing the procedure for providing targeted subsidies from the budget (including the direction of their spending), the indicators are also reflected in the information on operations with targeted subsidies provided to a state (municipal) institution (f. 0501016), which the institution draws up and submit to the founder
Subsidies for capital investments
Paid services(work) 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 individuals by the form in which they are carried out (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.

Drawing up calculations (justifications)

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

As already mentioned above, in the FCD plan, indicators for expenses (payments) of an institution are reflected in the context of types of activities (sources of financing) and types of expenses, in calculations (justifications) - in terms of types of activities, codes VR and KOSGU. Thus, at the stage of compiling calculations (justifications) of indicators in terms of 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 allocating the total costs for these purposes should be provided for and fixed by the internal normative act to institutions.

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 Expenditures 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 to provide services (performance of work) by an institution (subdivision).

The calculation of planned indicators of payments from subsidies for the implementation of the state (municipal) assignment should be made taking into account the costs incurred when substantiating budget allocations by the main managers of budget funds in order to form a draft law (decision) on the budget for the next financial year and planning period, as well as with taking into account the requirements established by regulatory legal acts, including GOST, SNiP, SanPiN, standards, procedures and regulations (passports) for the provision of state (municipal) services.

– for payments to staff and the public - grouping code BP 100 (the calculation of such payments includes wage personnel; compensation payments; benefits paid out of 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 industrial accidents and occupational diseases, for compulsory health 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, advisory 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;

enumeration 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, methods for allocating total expenses between activities provided for accounting purposes are used. At the same time, it is advisable to use similar methods for tax accounting, taking into account the norms of tax legislation.

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

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

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

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

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

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

It should be noted that an institution, when choosing a method for distributing 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 suitable for others.

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

Example.

The accounting policy of an autonomous institution establishes that general and overhead expenses, which are simultaneously related to income-generating activities and to activities within the framework of the state 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 in 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 corresponding budget of the budget system of the Russian Federation is carried out according to codes 613 "Grants in the form of a subsidy to budgetary institutions" or 623 "Grants in the form of a subsidy to autonomous institutions" of types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and governments of states;

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 a state authority (state body), a body local government 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