Who draws up the financial and business plan? What is a plan for the financial and economic activities of a budgetary institution. III. Indicators of receipts and payments of the institution

DK Congress Center named after. G.V. Plekhanov is the capital's famous student house of culture. But at the same time, his activities may be of interest not only to students. This platform has existed almost since the formation of the Plekhanov Russian University of Economics. It received active development in Soviet times. But even today the cultural center does not cease to develop and develop new areas of its activity. It is located in the university building on Stremyanny Lane not far from the Serpukhovskaya, Dobryninskaya and Paveletskaya metro stations. Access to this building is also easy using ground public and private automobile transport.

This platform was created for the cultural and creative development of students. Various student clubs and studios have been constantly functioning there for many years. Absolutely free of charge, students of this university can learn various dances, vocal techniques, acting and other skills here. The House of Culture and its students take part in local and inter-university events and competitions. Students also actively participate in national and international creative projects. Many of the teams educational institution gained fame outside its borders. Seminars and meetings are also often organized here for both teachers and students. In addition, the posters of this place have recently been constantly full of events that may seem interesting to the outside public. This modern stage with high-quality light and sound equipment often hosts concerts of popular pop performers and representatives of academic music. Sometimes in the Palace of Culture Congress Center named after. G.V. Plekhanov, you can order tickets for theater enterprises and other performances. This place can also host children's New Year's or educational projects. KVN games, popular among the country's youth, are also held here. The venue is suitable for performances by popular comedians. It also organizes creative evenings with famous representatives of the country’s art and much more.

Currently, the student cultural center is of great importance both for this higher educational institution and for the entire Russian student body. In addition, the platform is rapidly conquering other audiences in the country. It regularly hosts events that are interesting to various adult and young audiences.

In accordance with the legislation of the Russian Federation, budgetary institutions are required to plan financial and economic activities and establish the procedure for conducting them in a separate document. How it should be drawn up is also regulated at the level of regulations. What are the features of the formation of the activities of a budgetary organization? What information can be reflected in it?

General information about the financial and economic activity plan

Let's first consider what the document is about. we're talking about. Financial and economic activity is a set of management decisions organizations related, first of all, to the planning and distribution of income and expenses of an economic entity, taking into account the rules of law, requirements, regulations and recommendations of the competent authorities that are relevant to the activities of the institution.

In case of budget system essence of financial economic activity is generally understood in the same way. How the plan in question should be formed and approved is determined at the level federal legislation RF. These procedures are quite strictly regulated in the relevant legal norms.

The government body that has the main competencies in terms of regulating the planning of income and expenses of state and municipal structures is the Ministry of Finance of Russia. This government structure issues various regulations that regulate the procedure for financial and economic activities of institutions. Before considering the order in which a financial and economic activity plan should be drawn up budgetary institution, an example of a corresponding document, we will thus study what sources of law regulate the formation of this source.

Drawing up a financial activity plan; regulatory legislation

Main normative act, which must be observed when drawing up the plan in question - Order of the Ministry of Finance of Russia No. 81n, adopted on June 28, 2010. It reflects the requirements for the corresponding plan. This regulatory act was adopted in order to implement the provisions of federal sources - the Federal Law “On non-profit organizations", as well as the Federal Law "On Autonomous Institutions".

The provisions of Order No. 81n should be taken into account by state or municipal budgetary institutions, as well as autonomous ones. Let us consider the content of the relevant regulatory act in more detail. Let's start with its general provisions.

Order No. 81 on drawing up a plan for the financial activities of a budgetary institution: general provisions

The most important norm of the section of Order No. 81 under consideration can be considered the one according to which the plan according to which the budget estimate of the institution is formed must be developed annually if the budget is adopted for the 1st financial year, or taking into account the planning period (if it is included in the validity period normative act approving the state financial plan). If necessary, the founder of the organization that creates the document in question can detail its structure in terms of reflecting quarterly or monthly indicators.

Order No. 81: drawing up a plan

Order No. 81 also determines how a plan for the financial and economic activities of a budgetary institution should be drawn up. An example of any document for the relevant purpose must be drawn up taking into account these requirements.

The source in question must be formed on the basis that the indicators in it are reflected with an accuracy of 2 decimal places. The plan must comply with the form developed by the founder of the budget organization taking into account the requirements reflected in Order No. 81.

Thus, the plan for the financial and economic activities of a budgetary institution (an example of its fragment will be given below) should consist of the following parts:

Header;

Main content area;

Design part.

Heading part of the plan

The title should reflect:

Plan approval stamp, which records the title of the position, the signature of the employee who has the authority to approve the document, its transcript;

Date of implementation of the plan;

Document's name;

Date of plan formation;

Name of the budgetary institution, department in which the document was developed;

The name of the authority that established the budgetary organization;

Other details necessary to identify the institution - TIN, KPP, code according to a special register;

As for income targets, the state or municipal budgetary institution must, when determining them, take into account similar subsidies, as well as:

Receipts as a result of the organization's provision of commercial services according to the charter, that is, according to the main types of its activities;

Income from the sale of securities - in cases provided for by law.

The following can be recorded for reference:

Magnitude public obligations before citizens, which must be fulfilled by the organization in cash;

Amounts of budget investments;

Magnitude Money, which are under the temporary management of the institution.

The information reflected in the plan can be formed by the organization on the basis of the information received from the founder. Some of the relevant indicators may be of an estimated nature, for example those related to the receipt of income from the provision of commercial services.

The costs of maintaining the institution’s infrastructure, which are associated with the purchase of certain goods, works and services, must be detailed in the plans:

For procurement in order to meet state or municipal needs under the legislation on contractual relations;

For purchases that are carried out in accordance with the provisions of Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the procedure for approving the plan under consideration. Thus, it can be noted that the authority establishing social institutions and other profile state and municipal organizations have the right to introduce into circulation a single form of document intended for use by both autonomous and budgetary structures or 2 independent forms for each type of organization. Similarly, rules for filling out relevant documents can be adopted.

The plan, as well as information supplementing it, can be clarified directly by the institution after the normative act on the budget is approved. Afterwards, it is sent for approval, which is carried out taking into account the standards set out in the requirements under Order No. 81n. If clarifications are related to the institution’s fulfillment of a state task, then they are made taking into account those indicators that are established in the corresponding task. In addition, the targeted subsidy allocated for its implementation is taken into account. The corresponding requirements are also established by Order No. 81n.

Changing the business plan

In some cases, the budget estimates reflected in the plan in question may be changed. This procedure involves the formation of a new document of the appropriate type, the provisions of which should not contradict the cash indicators of the original version of the plan. The decision to adjust the document is made by the director of the organization.

What might a plan for the financial and economic activities of a budgetary institution look like? An example of this document regarding one of the key components is shown in the picture below.

It is very important to comply with the requirements for the structure and content of the corresponding plan established by law, as well as at the level of decisions of the authority that established the budget organization.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

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

Completed by: Khamidov M.

Rostov-on-Don - 2015

For each educational institution provision is made for the preparation of a financial and economic activity plan (hereinafter referred to as PFHD) 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 the Order of the Ministry of Finance of Russia dated October 2, 2012 No. 132n).

The above order established the specifics of drawing up and approving the PFHD. The body exercising the functions and powers of the founder has the right to establish the specifics of drawing up and approving the Plan for individual institutions.

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

subsidies for the implementation of state (municipal) tasks;

targeted subsidies;

budget investments;

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

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

The purposes of compiling the PFHD:

planning the total volumes of receipts and payments;

determining the balance of financial indicators;

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

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

management of income and expenses of the institution.

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

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

Planned revenue indicators are indicated by type of service (work). The planned volumes of payments related to the implementation of municipal tasks by an institution are formed taking into account standard costs determined in accordance with the approved procedure for determining the estimated and standard costs for the provision of municipal services(performance of work) and maintenance of their property.

The PFHD is signed by officials responsible for the data contained in the PFHD - the head of the institution (the person authorized by him), 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 a state (municipal) autonomous institution (Plan, taking into account changes) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution. The plan of a state (municipal) budgetary institution (Plan, taking into account changes) is approved by the body exercising the functions and powers of the founder. The body exercising the functions and powers of the founder has the right, in the manner established by it, to grant the right to approve the Plan (Plan, taking into account 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 capabilities of a budgetary institution to manage financial resources. Autonomous institutions that independently approve 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 can, without approving a plan with certain indicators, thereby exert pressure on the budgetary institution in terms of resolving issues of financial and economic activity.

Individual founders transfer the opportunity to approve 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 exerting pressure for the purpose of one or another distribution of income from income-generating activities, in the format of refusal to sign the FCD plan until the distribution of expenses that suits the founder is reflected in the plan. Theoretically, this situation can be easily resolved in court, but in fact, not all institutions are ready to sue their founders. The second typical problem is the extremely low speed of approval of plans, when institutions are faced with a situation in which changes to the FCD plan are possible only in the next quarter, half a year, or, in the worst cases, in the next financial year. Formally, it is impossible to force the founder to review the FCD plan within a certain time frame; he has the right to spend as much time on the review as he considers necessary. In reality, such a decision leads to the fact that, without transferring 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 commit violations and seriously interfere with their work.

financial economic municipal budget

				Appendix to the Procedure for drawing up and approving a plan for the financial and economic activities of a budgetary institution subordinate to the Ministry of Education of the Rostov Region
				from "_____" __________________20______
				I APPROVED

				Minister of Education of the Rostov Region

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

Financial and economic activity plan
by 20___year

					KFD form
"_____"_____ 20___


Name of the state budgetary institution (division)




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


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



I.Information on the activities of the state budgetary institution

1.1. Goals of the state budgetary institution (division):

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

1.3. List of services (works) provided on a paid basis:
II. Indicators of the financial condition of the institution
Indicator name
I. Non-financial assets, total:

1.1. Total book value of immovable state property, total
including:
1.1.1. The cost of property assigned by the owner of the property to a state budgetary institution with the right of operational management
1.1.2. The cost of property acquired by a state budgetary institution (division) at the expense of funds allocated by the owner of the institution’s property
1.1.3. The cost of property acquired by a state budgetary institution (division) from 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 particularly valuable movable property
1.2.2. Residual value of particularly valuable movable property
II. Financial assets, total

2.1. Accounts receivable for income received from the federal budget
2.2. Accounts receivable for advances issued, received from federal budget funds total:
including:
2.2.1. on advances issued for communication services
2.2.2. on advances issued for transport services
2.2.3. on advances issued 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 purchase of fixed assets
2.2.7. on advances issued for the purchase of intangible assets
2.2.8. on advances issued for the purchase 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 for advances issued from 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 advances issued 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 purchase of fixed assets
2.3.7. on advances issued for the purchase of intangible assets
2.3.8. on advances issued for the purchase 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 federal budget funds, total:
including:
3.2.1. on accruals for wage payments
3.2.2. for payment for communication services
3.2.3. upon payment transport services
3.2.4. upon payment utilities
3.2.5. for payment for property maintenance services
3.2.6. for payment of 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 from income received from paid and other income-generating activities, total:
including:
3.3.1. on accruals for wage payments
3.3.2. for payment for communication services
3.3.3. for payment of transport services
3.3.4. for payment of utilities
3.3.5. for payment for property maintenance services
3.3.6. for payment of 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 of receipts and payments of the institution
Indicator name	Budget classification code for general government operations	Total (transactions on personal accounts opened with the regional treasury authorities)
Planned fund balance at the beginning of the planned year
Receipts, total:
including:
Subsidies for fulfilling government tasks
Targeted subsidies
Budget investments
Receipts from the provision of services (performance of work) by a state budgetary institution (division), the provision of which for individuals and legal entities carried out on a paid basis, in total
including:
Service No. 1
Service No. 2
Income from other income-generating activities, total:
including:
Proceeds from the sale of securities
Planned fund balance at the end of the planned year
Payouts, total:
including:
Wages and accruals for wage payments, total

Wage
Other payments
Charges for wage payments
Payment for work, services, everything

Communication services
Transport services
Public utilities
Rent for use of property
Works and services for property maintenance
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 public sector organizations
other expenses
Receipt 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 obligations, total

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


"_____"________________ 20___

Posted on Allbest.ru

...

FHD plan of a budgetary institution for 2019

The rules for drawing up a financial management plan for a budgetary institution are stated in the order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n. It contains basic requirements, but state authorities and local governments determine specific rules themselves. For example, there are: order of the Ministry of Agriculture of Russia dated 02/08/2017 No. 57 for budgetary institutions that are under the jurisdiction of the ministry, order of the Ministry of Emergency Situations of Russia dated 12/28/2016 No. 702 for subordinate institutions and etc.

To obtain full access to the PRO-GOSZAKAZ.RU portal, please register. It won't take more than a minute. Select social network for quick authorization on the portal:

The general rule is that the approval of PFHD is carried out by the heads of budgetary institutions. However, it is subject to change. For example, budgetary institutions subordinate to the Ministry of Emergency Situations approve their plans with the head of the relevant territorial body of the Ministry of Emergency Situations.

Changes to the FCD plan of a budgetary institution

In general, if changes are necessary, a new plan FHD. Government agencies determine the procedure for making amendments independently. For example, the Ministry of Agriculture allows only those changes that are not related to the budget law and are accompanied by justification and calculations. Federal agency railway transport allows you to change the plan no more often than once a quarter.

Filling out the FCD plan of a budgetary institution

Let's look at drawing up a financial management plan for a budgetary institution. The document consists of 3 parts: header, content and design. The first part of the FCD plan form for a budgetary institution indicates information about the institution, the date of preparation, and the period.

The content lists the goals and types of activities of the institution, a list of works and services, the book value of movable and immovable state (municipal) property transferred to operational management or purchased by the institution itself. In the same part of the table indicate financial indicators BU work. Procurement costs are specified separately. This information is later used when drawing up a procurement plan. In addition, information about the funds that are transferred to the institution for temporary use is indicated.

The final part contains the signatures of responsible officials.

To check whether there are enough funds for purchases, calculate the planned indicators. When calculating, generate indicators separately for each code financial security. When justifying expenses, take into account GOSTs, SNiPs, SanPiNs, standards and regulations. Read what payments to include in the calculation and how to justify expenses.

Checking the financial records of a budgetary institution

Checking the financial and economic activities of an institution - an object of internal and external control activities. The goal is to determine the legality, effectiveness, efficiency, productivity and intended use of budget funds.

During control activities, the following facts are revealed:

inappropriate, ineffective, unlawful use of budget funds;
violations of rules of conduct accounting, preparation and presentation of budget (accounting) reporting.

Based on the results of the inspection, a report is drawn up that describes all violations. The following may be identified:

spending budget funds in excess of the required (possible) amount of costs, but while obtaining the required result;
spending budget funds without achieving the required (declared) result;
acquisition of obsolete equipment or work (services) performed (rendered) using obsolete technologies (methods);
unjustified accumulation of cash balances in accounts;
failure by institutions to repay accounts payable within the established time frame if appropriate funds are available;
failure to use supplied and paid for equipment;
payment of advance payments to contractors under contracts for which work had not begun at the time of inspection;
payment for design and survey work that did not find its way practical application and etc.

Procurement plan and FHD plan

The timing for creating a procurement plan is tied to the timing of approval of the financial management plan of a budgetary institution. The procurement plan must be formed within 10 days from the date of approval of the PFHD. Within 3 days, regional and municipal customers publish the finished document in the Unified Information System, and federal customers - in the GIIS “Electronic Budget”.

The rules for drawing up a procurement plan are dictated by Decrees of the Government of the Russian Federation dated June 5, 2015 No. 552 (for federal customers) and dated November 21, 2013 No. 1043 (for other customers). This document includes:

name and contacts of the customer, his tax identification number, checkpoint, OKOPF, OKPO, OKATO;
code for each purchase;
purpose of the procedure;
object of purchase;
year of publication of the notice;
trading deadlines;
justification of the procurement procedure;
data on the need for public discussion;
information about changes that have been made to the plan;
date of plan approval.

Attached files

FCD plan - form.xls
FCD plan - sample for 2019.docx

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

Requirements for the financial and economic activity plan

The need to develop a plan for the financial and economic activities of an institution, as well as ensuring its openness and accessibility, is enshrined in the norm of subclause 6 of clause 3.3 of Article 32 Federal Law dated January 12, 1996 No. 7-FZ “On Non-Profit Organizations”. It also follows from the text of this norm that the procedure for developing an institution’s financial document is approved by the founder in accordance with the requirements established by the Ministry of Finance of Russia.

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

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

Industry and departmental management bodies (ministries and services) develop and approve additional requirements for the PFHD of subordinate institutions, taking into account industry-specific characteristics, which are mandatory for use by institutions in the relevant field of activity. In addition, specific requirements for the plan of financial and economic activities of an institution can be established by government bodies of constituent entities of the Russian Federation and local governments.

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

Drawing up and application of the FCD Plan

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

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

In the second case, it is assumed that the PFC indicators are annually updated and re-affirmed during the planning period. If an institution uses last year’s subsidy balances for a state (municipal) task in the next year, it is necessary to reflect in the FCD Plan the volumes of planned payments, the source of financial support for which is such subsidy balances. In this situation, the plan for the financial and economic activities of the institution also needs to be re-approved.

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

The PFHD of an autonomous institution is approved by the head of the institution based on the conclusion of the supervisory board of the autonomous institution;
PFHD budget institution is approved by the founder, but the founder can grant the right to approve the FCD Plan to the head of the institution itself.

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

subsidies for the implementation of state and municipal tasks (including carryover balances of subsidies);
subsidies for other purposes;
funds from the provision of paid services;
receipts from other sources permitted by the legislation of the Russian Federation.

Structure of PFCD

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

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

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

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

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

Requirements No. 81 do not contain any indication of the need to compile a financial statement separately for each source of financing (type of activity). However, the founders are given the appropriate powers of detail when developing regulations governing the procedure for drawing up and approving plans for financial and economic activities.

Income and expenses of the institution in the FHD Plan

In general, the income and expenses of an institution are not related to each other. At the same time, the direction of amounts of income to reimburse expenses that are not related to the receipt of these incomes in accounting requires the use of account 030406000. Such amounts are reflected separately in the reporting (including deciphered in Explanatory note).

There is still a relationship between some types of income and expenses. Thus, from the text of paragraph 6 of Article 9.2 of Law No. 7-FZ, it follows that income received from the lease of property (KOSGU code 120) is used to reimburse the costs of maintaining such property.

Section 8 of the Commentaries (comprehensive recommendations) of the Ministry of Finance of Russia dated October 29, 2013 on issues related to the implementation of the provisions of the Federal Law of May 8, 2010 No. 83-FZ, explains that receipts from income-generating activities (including from the provision of paid services) are at the independent disposal of the institution and are spent in accordance with the FCD Plan. A subject of the Russian Federation or a municipality does not have the right to establish the procedure for spending such funds, since planned revenues from the provision of paid services (works) by budgetary and autonomous institutions, including within the framework of state (municipal) assignments, are not considered budget revenues. If the main paid services included in the state (municipal) task, the amount of the subsidy for the state (municipal) task will be reduced by the amount of funds planned to be received from consumers of such services (work).

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

Taking into account the foregoing, we can conclude that when drawing up a plan for financial and economic activities for certain species expenses, it is advisable to enter additional lines depending on the funds from which CFO expenses will be reimbursed, or to develop additional forms for the FCD Plan, which will decipher expenses by type of financial support (types of activity).

Additional grouping of receipts and payments in PFHD

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

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

for the fulfillment of obligations with the withholding of sanctions calculated in accordance with a civil law agreement (contract) in the event of non-fulfillment or improper fulfillment by the contractor of its obligations;
on withholding from wages employees of amounts of compensation for shortages of material assets, amounts to repay unspent and not timely returned advances issued in connection with business trip or for business expenses and other similar transactions.

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

deduction from employees' wages of amounts owed on advance reports;
offset of claims for repayment of advance debt according to the advance report;
offset of claims for payment of penalties for violation by the supplier of terms for the provision of services.

Thus, we can conclude that non-cash transactions are considered not only those transactions that are not reflected in the cash accounts (cash and the institution’s account in the bank or treasury), but also transactions that do not result in receivables or payables associated with subsequent cash flow.

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

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

home » How to earn » Who draws up the financial and business plan? What is a plan for the financial and economic activities of a budgetary institution. III. Indicators of receipts and payments of the institution