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Financial and economic activity plan budgetary institution(PFHD) is developed and approved annually. It is one of the main documents that determine the financing of state (municipal) institutions. Officials adjusted mandatory requirements to compile the PFHD for next year, in this article we will look at the main innovations.

General

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

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

Download the FHD plan form for 2019

The FCD plan of a state institution is approved by the founder or a body empowered by the founder. The document is drawn up on the basis of:

An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
The completed amount of financing, calculated based on current standard costs.
The projected amount of revenue from business and other income-generating activities.
Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the functioning of the institution.
Economic justification needs for planned expenses.

FCD plan for 2019 with changes

Since 2018, the requirements for drawing up the PFHD have changed: order 81n (2019 FHD plan) was adjusted by order of the Ministry of Finance of Russia dated 08/29/2016 No. 142n. First of all, the amount of information disclosed has increased significantly. Now you need to specify additional indicators:

income and expenses by type financial security;
information on procurement for the planned period;
information about targeted funds in the context of capital construction projects.

The legislator established the need to provide justification (calculations) for all indicators regarding expenses. The recommended sample is established in Appendix No. 2 to Order 81n. The requirement requires the completion of 18 forms; forms may be supplemented at the discretion of the institution.

The document form has been supplemented with a new column 5.1 “Subsidies for financial support for the implementation of state tasks from the budget of the Federal Compulsory Health Insurance Fund,” in which it is necessary to disclose the indicators of income and expenditure parts at the expense of compulsory medical insurance funds. At the end of the article you can download a sample FHD plan for 2019.

How to fill out the PFHD

Step 1. On the first page of the FHD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (maybe the founder). Below fill out the section with information about your organization: name, full name. manager, TIN and KPP, as well as the codes listed in the headers.

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

Step 3. In the “Table 1” section, enter information about financial and non-financial assets and liabilities.

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

Step 5. In “Table 2.1”, enter data on planned procurement costs.

Step 6. In “Table 3” and “Table 4” indicate information about the funds that are at temporary disposal.

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

Special changes in the PFHD 2019

Now the FCD plan specifies in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards must be followed when forming them. Thus, when calculating insurance contributions to extra-budgetary funds, it is necessary to take into account the tariffs for these contributions.

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

In the FCD plan, budgetary institutions summarize information about expected income and planned expenses. What to take into account and how to enter indicators into the Plan of a budgetary institution is in the article.

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

Federal institutions formulate the FHD Plan in the “Electronic Budget” system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04/75209). Let's consider how to fill out the FCD plan of a budgetary institution for 2019.

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

In respect of financial activities fill out the title, content and design parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, a list paid services or work, the total book value of movable (including OTsDI) and immovable property. As well as other information required by the founder.

Tabular part

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

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

How to fill out indicators of the financial condition of a budget institution

Reflect the financial condition indicators in the FCD plan for the last reporting period before the date of its preparation. Please provide separately in the tabular section:

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

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

Sample FCD plan for a budgetary institution for 2019

Before submitting the FHD plan, it is mandatory

Indicators of revenues in terms of financial and economic activities

Form your planned revenue indicators in terms of:

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

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

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

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

Expenses of budgetary institutions and the FCD plan

Form the planned indicators for payments in the context of payments that are aimed at:

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

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

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

Approval of the FCD plan of a budgetary institution

The department's financial management plan, including taking into account changes, is approved by the head of the budgetary institution. Moreover, the FCD Plan must be approved within the time frame established by the founder.

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

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

From our article you will learn how to draw up a plan for financial and economic activities in 2019, taking into account the latest changes in laws. Download finished sample FCD plan for 2019 and reference tables that will help you create a plan faster and without errors.

Last changes

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

The FCD plan will help the institution determine its expected income and planned expenses for the upcoming 2019. Last changes, which must be taken into account when forming the FCD plan, were introduced by orders of the Ministry of Finance of Russia No. 227n dated December 13, 2017 and No. 142n dated August 29, 2016.

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

2. In Table 2 of the FCD plan, a new column 5.1 “Subsidies for financial support for the implementation of state assignments from the budget of the Federal Compulsory Health Insurance Fund” has appeared.

General requirements for the FHD plan

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

Draw up the FCD Plan in the manner and form established by the founder, taking into account the Requirements for the FCD Plan. He also has the right to ask you to provide additional detail in the document. For example, quarterly, monthly or by type of financial support, as in the report on.

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

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

In the FCD plan for 2019, fill out all three parts: heading, content and design. Let's tell you more about them.

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

Header part

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

1. Text (descriptive);

2. Tabular:

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

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

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

In Table 1, reflect the total book value of real estate and movable property, including OCDI. Take the data as of the date of drawing up the FCD plan. Provide information in terms of the value of property that:

secured by the founder with the right of operational management;
acquired using funds allocated by the founder or income from paid activities.

How to fill out indicators for receipts and payments (table)

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

subsidies for the implementation of state tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget) (column 5);
subsidies for the implementation of government tasks from the Federal Compulsory Medical Insurance Fund (column 5.1);
targeted subsidies (column 6);
subsidies for capital investments (column 7);
compulsory medical insurance funds (column 8);
receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities (column 9), of which grants (column 10).

Income indicators

Information about subsidies, grants in the form of subsidies, budget investments and public obligations form based on information from the founder. I would like to note that the data on planned indicators for receipts of targeted subsidies or subsidies for capital investments must correspond to the Information on transactions with targeted subsidies (form 0501016).

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

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

Payment indicators

Form plan indicators for payments based on costs that are aimed at:

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

Justify your planned expenses. If the founder has established that expenses in the FCD plan are divided by source, then draw up justifications separately for each source of financial support. Otherwise, reflect all payment indicators only in column 4. The exception is line 260 “Expenses for the purchase of goods, works, services.” Always divide expenses according to the sources of their financing (subsidies for government tasks, for capital investments and other purposes, compulsory medical insurance funds, income from paid activities). Basis - clauses 8.1, 11 of the Requirements for the FCD plan.

Design part

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

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

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

Quarterly as part financial statements institutions submit a report to the founder on the implementation of the FCD plan for.

Before submitting the FCD plan, be sure to. The experts of the journal Accounting in an Institution have selected eight errors that, as a rule, do not cause concern among your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. For each error, a mini-test has been prepared: you will immediately find out if you have a problem and understand how to find and correct the inaccuracy.

Two system-forming documents reflecting the state of the financial, economic and procurement activities of the organization are the FCD plan. In accordance with paragraph 8 of Art. 17 44-FZ, institutions draw up, approve and post the first of them within 10 working days after approval of the indicators of financial and economic activity, that is, the second. Planning is carried out in accordance with the current legislation of the Russian Federation.

In the formation, downloading and correlation of indicators for planning financial and economic activities and procurement, the responsible persons of the organization will be helped by a special automated system control - ACS PFKhD.

Compiled on the basis of indicators of financial and economic activity, the procurement planning document must include information about all upcoming orders, including data on the acquisition of technically complex goods, works, services and, if necessary, information about public discussion. The approved procurement plan must be placed in the Unified Information System.

The formation rules are regulated by the following legal acts:

— for federal-level customer organizations;
— for customer organizations at the regional and municipal levels.

Among the annexes of the updated FCD plan there is table 2.1, which is the connecting link of documents for planning financial and economic activities and procurement (clause 8 of Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n). It contains information on the costs of purchasing GWS - total amounts costs planned for procurement (broken down by 44-FZ and 223-FZ), as well as costs of paying for contracts concluded before the start of the reporting period.

Government procurement is carried out on the basis of the PP and the schedule formed in accordance with it. These documents can be placed in the Unified Information System only after their approval, and the procurement plan and schedule can be approved only after the PPCD has been agreed upon and signed. The procurement plan and the FCD plan are inextricably linked; it is legally prohibited to place PPs in the absence of a FCD in the organization.

Drawing up a plan for financial and economic activities

During the formation of the draft budget for the next financial and planning period, a preliminary PFHD is drawn up. Positions are filled in accordance with the data provided by the founders - on the volume of subsidies (including targeted ones), public services, budget investments and subventions. The organization, in turn, plans receipts and payments for income-generating activities.

After approval of the budget for the next year and planning period, the indicators are communicated to the budgetary institution, and the plan is adjusted if necessary.

The formation is regulated by the Order of the Ministry of Finance of the Russian Federation. If necessary, the PFHD transcript can be compiled quarterly and monthly. The currency of the document is rubles with kopecks indicated.

The document consists of 3 parts:

Heading part. It contains a title page on which there is a field for approving the document, as well as full name. and the position of the approving person, full name of the budget organization, date of approval, address, TIN, KPP, code according to the register of participants budget process, planning frequency.
The content includes text and tabular parts. The text describes the objectives of the functioning of the BU, the type of activity, the list of public services (works) in the provision of which the organization is involved, the book value of movable and immovable property. The table directly indicates the indicators of FHD, the direction of spending budget funds, revenues from entrepreneurial activity, funds provided for temporary use.
The formal part is the signatures of the responsible authorized employees.

Once compiled and verified, it, together with the appendices, is approved by the head and signed by the chief accountant of the budgetary institution (unless otherwise provided by the founder of the budgetary organization).

After this, the entire package of documents is sent to the founder for coordination and approval. Throughout the reporting year, the organization can, if necessary, adjust planned indicators. In this case, the data from the PFHD must strictly coincide with the previously made cash expenses and with the procurement plan.

Changes since 2020

Came into force on August 31, 2018 new Order Ministry of Finance of the Russian Federation No. 186n. All budget organizations when preparing the PFHD for 2020 and the planning period 2021-2022. will have to follow the new rules. During 2019, institutions must prepare for the transition to the new order.

For public sector employees, all requirements for PFHD are established by the founder within the parameters defined by the Ministry of Finance of the Russian Federation. The founders are responsible for determining the timing and procedure for drawing up a planned project, approving and making changes.

According to clause 6 of the requirements of the Ministry of Finance, PFHD must be compiled on a cash basis. Those documents that contain information representing state secrets must be drawn up and approved in accordance with the current legislation of the Russian Federation on the protection of state secrets (clause 7 of the requirements).

Now the PFHD can be formed not only for the reporting year and planning period, but also for a much longer period if the organization has long-term obligations and if this does not contradict the decision of the founder. This information will be reflected in the PFHD in special column 8 “outside the planning period.”

The new form of the document will differ significantly from the current one. There is no text part in the new form, and the tabular part is divided as follows:

section 1. Receipts and payments;
Section 2. Information on payments for the purchase of goods, works, and services.

According to the new requirements, financial indicators for the reporting year and the planning period must be reflected in one section.

Column " Analytical code» for KOSGU is filled out only at the request of the founder.

There is also no breakdown by sources of financial support in the updated PFHD. Income by source will be indicated line by line.

Specialists now need to justify not only payments, but also receipts. The Ministry of Finance did not provide a formal form for such justification.

Calculations of revenue indicators will be formed on the basis of calculated income by source, taking into account debt on income and advances received at the beginning of the reporting year.

The Ministry of Finance has established the rules for justifying the income portion of profits by shares in authorized capitals business partnerships, companies and dividends on shares and other securities owned by the institution.

Planned indicators can also be adjusted during the financial year in cases where:

the institution needs to use the funds remaining at the beginning of the reporting period;
the enterprise is subject to reorganization;
the volume of revenues, directions of expenses, volumes of paid services and income from them, gratuitous receipts from the population or legal entities, accounts receivable from previous years, etc.

A complete list of requirements for the formation of the PFHD for 2020 is presented in Order of the Ministry of Finance No. 186n.