What is PFC for budgetary institutions. Plan of financial and economic activities of an autonomous institution. Who draws up the FCD plan for an educational institution?

Financial plan economic activity(FHD or PFHD plan) educational institution(OU) is basic regulatory documentation that reflects the formation of indicators on the income and expenses of each individual organization, as well as the stability of internal and external support.

Who draws up the FCD plan for an educational institution?

A special body is authorized to draw up a financial and economic activity plan, the organization of whose activities is observed within the framework of budgetary and municipal organizations. The period for drawing up the document is determined by the regulatory legal framework:

one financial year, if the budgetary educational institution is designed for an identical period;
one fiscal year within the planning period, if funding and budget allow for it.

In any case, the plan for the financial and economic activities of a budgetary institution must be drawn up on the basis of a template that meets all the parameters and requirements of the founders. Participants in the compilation of the PFHD educational organization have the right to amend and adjust the content of the plan in a special software (« Electronic budget", "ACC-planning" and their analogues), however, the software must be developed and approved for use by the constituent body.

Requirements and changes in 2018

Formation and development of the reporting plan of the educational institution, in accordance with which organizational, economic and financial activities, must occur in accordance with Federal Law N7-FZ “On non-profit organizations"(clause 3.3, subclause 6).

The requirements for the preparation of PFHD were expanded and supplemented based on Order of the Ministry of Finance No. 81n:

amendment of terms based on changes in the Budget Code of the Russian Federation;
additional rules for reflecting expenses of the educational institution;
providing reports on production construction work at individual sites.

In view of new additions dating back to 2018, in the plan of financial and economic activities of the educational institution it is required to indicate:

justification of expenses for all types financial security;
a list of purchases necessary for the implementation of the organizational and economic activities of the educational institution in a given period of time;
information on funds reserved for construction.

The above instructions are mandatory, and sectoral government bodies, if necessary, have the right to make additional amendments and requirements to the sequence of drawing up and content of the FCD plan.

If necessary, the founding body of the educational institution has the right to adjust the structure of the financial plan in order to make an assessment in advance of the start of the next reporting period.

Composition of regulatory documents

The documentary forecast of the financial and economic activities of an educational organization should reflect the order and scope of application of all types of financing:

Funds received for the implementation of municipal (state) tasks
Funds received to fulfill long-term educational goals.
Funds received by the educational institution as a result of providing paid services to students.
Funds received from other sources of financing that do not contradict the current legislation of the Russian Federation: grants, charity, etc.

When drawing up a FCD plan for an educational institution, special attention should be paid to the balance Money from the budget for the previous reporting period, if any. It is necessary to indicate the reasons for not using these funds, as well as their further use within the framework of the new financial plan.

The most important document reflecting the direction of the educational activities of the organization should consist of three sections:

The title section “business card”: includes general information about the current organization, details, contacts for feedback, etc.
Content section: includes information, reference and explanatory blocks in accordance with the established narrative format.
Formal section: includes information about the compilers and founders of this document.

A template reflecting the basic structure of the FCD OS plan in accordance with Requirements No81n:

SECTIONS AND SUB-SECTIONS OF THE FINANCIAL AND ECONOMIC ACTIVITY PLAN OF THE OSCE

CONTENT

HEADING PART

Title page

1. Full name of the budgetary (municipal) educational institution, TIN, KPP.

2. The name of the constituent body, which is entrusted with the functions of control and management of the organization.

3. The name of the body that is responsible for the state of the organization’s personal account.

4. Amounts of funds indicated in the response document accurate to two decimal places.

5. Actual address educational organization.

6. Data on persons acting as director, accountant, document preparer, as well as other officials, with personal signatures of each.

CONTENT PART

Text part. Content.

1. Goals and objectives of the educational institution: direction of activity to satisfy the personal, cultural, moral, spiritual and intellectual needs of society; development of an active life position in children, preservation and enhancement of cultural and intellectual values.

2. Types of activities of the educational institution: implementation of standard general education and additional in-depth training programs.

3. List of services provided for a fee.

4. The cost of the balance sheet property of the educational institution: assigned to the institution within state provision; acquired with public funds in order to expand the material base and improve the infrastructure of the organization; purchased with funds received as a result of the provision of paid services.

5. The value of movable property that is on the balance sheet.

Table 1 “State of the financial account of the educational institution”

Reflection of material assets:

· non-financial assets (valuable state property, real estate on the balance sheet);

· financial assets (all types of receivables within the framework of the organization’s activities);

· credit obligations.

Table 2 “Indicators of expenses and funding receipts”

This section of the PFHD is a forecast of spending and cash receipts, which is compiled taking into account past experience (based on the financial plan of the educational institution for the past financial year or planning period). The following indicators are of particular importance in forecasting:

· cash balance on the balance sheet at the beginning of a new reporting period;

· the total amount of financial receipts based on subsidies, financing for government tasks, additional investments, profits from the provision of paid educational services, proceeds from the sale of assets and securities;

· total amount of payments: payment utilities and rental of premises, payment wages employees, paying taxes, using transport and communication services, etc.;

· cash balance at the end of the reporting period.

Table 2.1 “Indicators of expenses for payment of necessary goods, services and works”

Indicators for this category of expenditure are indicated as a total amount based on a list of expenditure data, indicating the amount that was reserved to meet these needs when drawing up the FCD plan for the specified reporting period.

Calculations are made for the main planning period, including the financial year in accordance with regulations;

· Federal Law No. 44 “On the contractual basis in the field of procurement of goods, works, services...”

· Federal Law No. 223 “On the procurement of goods, works and services of certain types legal entities»

Tables 3 and 4 “Information on funds received at the temporary disposal of the educational institution”

TO this species financing refers to funds that are used to secure contractual obligations. In the tables you must indicate:

1. The amount of cash balance at the beginning of the current reporting period.

2. Forecast of expected revenues (based on past experience).

In this case, it is necessary to make a footnote in Table 4 about the timing and scope of contractual obligations to be fulfilled.

REFERENCE PART

Appendix No. 1 “Information on the use of subsidies aimed at reimbursement of regulatory expenses”

The application is presented in the form of a table in which you must indicate:

· full name of the educational institution;

· names of budgets;

· name of the state body authorized by the law of the founder;

· name of the body responsible for reporting on the state of the organization’s personal account.

Appendix No.2 “Justification for payments”

The application includes calculations made in the form of tables with explanations

Alternative form of master financial document

In order for the management staff of the educational institution to have a complete and clear understanding of the financial state of the organization and to spend funding competently and rationally, in the last few years it has been widely practiced to modify the structure of the FCD plan. For budgetary (municipal) autonomous organizations, a slightly different structure of the main reporting document is acceptable:

Sections of the FHD plan	Contents of sections
Summary of the document	Placed after the “header” in the form of a table of contents indicating pages
Educational institution registration card	Compiled in the form of a table indicating the following data: 1. Full name of the educational institution. 2. Legal address organization indicating the postal code. 3. Date and place of passage state registration. 4. Contact information. 5. Full name of the head of the organization and chief accountant. 7. Codes that are significant for the organization as a result of their assignment by Rosstat and other control bodies. 8. Size authorized capital and the municipal share of the organization.
Generalized description of the financial and business situation	Indication of the direction of activity of the educational institution, availability of licenses and other certificates of the established form that allow the above activities to be carried out. Detailed description activities of the management team.
Analysis of the state of the budget and development prospects	This section reflects the dynamics of the following data: · number of students; · number of management staff, teachers and service personnel; · income of the educational organization; · payment of wages (including delays in payments due to lack of funds); · logistics; · assessment of the quality of educational services.
Marketing	Spending funds to maintain image educational institution, advertising and distribution of educational services on a paid basis. Attracting applicants and investors.
Description of educational services and educational process	Relevance and quality of education provided on a paid basis.
Directions of activity of the educational institution	Information on the activities of an educational institution over the past few years to track compliance over time
Income plan	Forecast of possible income in the following areas: · budget financing; · extra-budgetary income; · other sources of income (investments, subsidies, charity grants).
Material and technical base	In this section, it is necessary to indicate in monetary terms the totality of all objects on the balance sheet (buildings, similar premises, furniture, etc.), as well as indicate the amount of missing funds to improve material and technical support. Here it is also necessary to clarify possible sources of additional funding and the schedule for receiving it.
Frame status	Indicate whether there is a need to organize new jobs: · quantity vacancies; · average salary of a replacement employee; · general indicators of accruals to the wage fund.
Risk assessment	Possible situations where a shortage of funds occurs and ways to eliminate it are displayed here.
Complete financial plan of the educational institution for one financial year	All possible expenditures from the budget of the educational institution are indicated in the form of tables (salaries, taxes, transport and communication services, communal payments, payment for the work of third-party institutions, etc.).
Sources of financing	Listing of all possible sources of additional funding: · the organization’s own funds received as part of the legal activities of the educational institution; · budgetary funds aimed at implementing government tasks.
A set of measures aimed at increasing the efficiency of the financial and economic activities of the educational institution	Produced by the constituent bodies and management staff, as part of the implementation of the main activities of the educational institution.

Subject to receiving subsidies, it is necessary to reflect in the FCD plan the method of mastering these funds with educational certification.

Approval of the FCD plan of an educational organization

Approved plan for financial and economic activities of an educational organization

Approval of the financial and economic activity plan of an educational institution is carried out in the following sequence:

The draft plan and its duplicate are certified by the signatures of the head of the educational institution, the accountant and the document writer, as well as the official seal of the educational institution.
The draft FCD plan is submitted in two copies to the department of the state body performing constituent functions. The document is checked and approved within 5 working days.
The plan is checked by investment management committees, representatives of planning and economic sections and accounting authorities. If approved, the authorized body endorses copies of the document and transfers them to the deputy head of the department upon approval. If the plan needs to be modified, it is returned to the head of the educational institution, who is required to make amendments within 2 working days.
If there are no comments on the composition of the document, the deputy submits both copies for further approval to the director of the department.
Over the next 30 days, the organization's budget is developed, and, if necessary, amendments and adjustments can be made to the plan. After the formation of the budget, the signed and approved plan of the FCD of the educational institution is returned to the director of the educational institution.

According to Requirements No. 81н (paragraphs 21 and 22), the director of an educational institution himself can approve the plan of financial and economic activities if the constituent body has given such a right. This method is practiced in autonomous type op amps.

The legislation provides for a mechanism for issuing amendments to an already approved financial and economic activity plan, which is carried out in the following cases:

change in the amount of budget funding;
increasing the volume of internal profit of the organization;
recording expenses not provided for in the FCD plan.

Other amendments to the regulatory documentation are expected in the future, since the existing template has a number of shortcomings regarding funds placed at the disposal of the educational institution on a temporary basis.

In accordance with subparagraph 6 of paragraph 3.3 of Article 32 Federal Law dated January 12, 1996 N 7-FZ "On Non-Profit Organizations" (Collection of Legislation Russian Federation, 1996, N 3, art. 145; 2010, N 19, art. 2291), as well as part 13 of Article 2 of the Federal Law of November 3, 2006 N 174-FZ “On Autonomous Institutions” (Collected Legislation of the Russian Federation, 2006, N 45, Art. 4626; 2010, N 19, Art. 2291) I order:

1. Approve the attached Requirements for the plan of financial and economic activities of a state (municipal) institution.

3. This Order applies to budgetary institutions, in respect of which federal executive authorities, laws of constituent entities of the Russian Federation, regulatory legal acts of authorized bodies local government taking into account the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ “On Amendments to Certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (Collection of Legislation of the Russian Federation, 2010, No. 19, Art. 2291), a decision was made to provide them with subsidies from the relevant budget budget system of the Russian Federation in accordance with paragraph 1 of Article 78 1 of the Budget Code of the Russian Federation, and to autonomous institutions.

Deputy Chairman of the Government of the Russian Federation - Minister of Finance of the Russian Federation A. Kudrin

Requirements for the financial and economic activity plan of a state (municipal) institution

I. General provisions

1. These Requirements establish general requirements for the procedure for drawing up and approving a plan for the financial and economic activities of a state (municipal) institution (hereinafter referred to as the Plan).

2. State (municipal) budgetary and autonomous institutions, their separate (structural) divisions without the rights of a legal entity, exercising powers to conduct accounting(hereinafter referred to as the institution, division) draws up a Plan in the manner determined by the executive body (local government body) exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the body exercising the functions and powers of the founder), in accordance with these Requirements.

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.

3. The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for a financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period.

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).

II. Requirements for drawing up a Plan

4. The plan is drawn up by the institution (division) in rubles accurate to two decimal places in a form approved by the body exercising the functions and powers of the founder, containing the following parts:

header;

drawing up.

5. The heading part of the Plan indicates:

document approval stamp containing the name of the position, the signature (and its transcript) of the person authorized to approve the Plan, and the date of approval;

Title of the document;

date of document preparation;

name of the institution;

name of the unit (if it draws up a Plan);

name of the body exercising the functions and powers of the founder;

additional details identifying the institution (address of actual location, taxpayer identification number (TIN) and the value of the reason for registration code (RPC) of the institution);

the financial year (fiscal year and planning period) for which the information contained in the document is presented;

name of units of measurement of indicators included in Plan 1 and their codes according to All-Russian classifier units of measurement (OKEI) and (or) the All-Russian Classifier of Currencies (OKV).

7. The text (descriptive) part of the Plan indicates:

the goals of the institution (division) in accordance with federal laws, other regulatory (municipal) legal acts and the charter of the institution (division regulations);

types of activities of the institution (division) related to its main activities in accordance with the charter of the institution (regulations of the division);

a list of services (works) related, in accordance with the charter (department regulations), to the main activities of the institution (division), the provision of which to individuals and legal entities is carried out for a fee;

the total book value of immovable state (municipal) property as of the date of drawing up the Plan (in terms of the value of property assigned by the owner of the property to the institution by right operational management; acquired by an institution (division) at the expense of funds allocated by the owner of the institution’s property; acquired by an institution (division) from income received from other income-generating activities);

the total book value of movable state (municipal) property as of the date of drawing up the Plan, including the book value of especially valuable movable property;

8. The tabular part of the Plan indicates:

indicators financial condition institution (division) (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of drawing up the Plan) in the following context: .

Planned indicators for receipts and payments of the institution (division) in the following context:

other information by decision of the body exercising the functions and powers of the founder.

9. In order to formulate the Plan indicators for receipts and payments included in the tabular part of the Plan, the institution (division) draws up a Plan at the stage of forming the draft budget for the next financial year (for the next financial year and planning period), based on the data presented by the body performing the functions and powers of the founder, information on the planned volumes of expenditure obligations:

subsidies for reimbursement of regulatory costs associated with the provision by an institution of state (municipal) services (performance of work) in accordance with the state (municipal) assignment (hereinafter referred to as the state (municipal) assignment);

subsidies provided in accordance with the draft law (decision) on the budget for the implementation of relevant goals (hereinafter referred to as the targeted subsidy);

budget investments;

public obligations to individuals in cash, the powers to exercise which on behalf of a public authority (state body), local government body are planned to be transferred in the prescribed manner to the institution.

10. Planned indicators for revenues are formed by the institution (division) in the context of:

subsidies for the implementation of state (municipal) tasks;

targeted subsidies;

budget investments;

receipts from the provision by an institution (division) of services (performance of work) related in accordance with the charter of the institution (division regulations) to its main activities, the provision of which for individuals and legal entities is carried out on a paid basis, as well as receipts from other income-generating activities;

proceeds from the sale of securities (for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws).

The amounts of public obligations to an individual, subject to execution in monetary form, the powers to execute which on behalf of the state authority (state body), local government body are transferred in the prescribed manner to the institution.

The amounts specified in paragraphs two, three, four and seven of this paragraph are formed by the institution (division) on the basis of information received from the body exercising the functions and powers of the founder, in accordance with paragraph 9 of these Requirements.

The amounts specified in paragraph five of this paragraph are calculated by the institution (division) based on the planned volume of provision of services (performance of work) and the planned cost of their implementation.

11. Planned indicators for payments are formed by the institution (division) in accordance with these Requirements in the context of payments for:

wages and accruals for wage payments;

communication services;

transport services;

public utilities;

rent for the use of property;

other services;

manuals for social assistance to the population;

acquisition of fixed assets;

acquisition of intangible assets;

acquisition of 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.

The body exercising the functions and powers of the founder has the right, when establishing the procedure, to provide for the detailing of planned indicators for payments to the level of groups and articles of classification of sector operations government controlled budget classification of the Russian Federation, and for the group “Receipt of non-financial assets” - indicating the group code for the classification of operations of the general government sector.

12. The planned volumes of payments related to the implementation by an institution (division) of a state (municipal) task are formed taking into account standard costs determined in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration in accordance with paragraph 4 Article 69.2 of the Budget Code of the Russian Federation.

13. When providing a targeted subsidy to an institution, the institution (division) compiles and submits to the body exercising the functions and powers of the founder, Information on transactions with targeted subsidies provided to the state (municipal) institution (document form code according to the All-Russian Classifier of Management Documentation 0501016), (hereinafter - Information) 4, according to the recommended sample (appendix to these Requirements).

When compiling Information by an institution (division), it shall indicate:

in column 1 - the name of the targeted subsidy indicating the purpose for which the targeted subsidy is provided;

in column 2 - analytical code, assigned by the body exercising the functions and powers of the founder to account for transactions with a targeted subsidy (hereinafter referred to as the subsidy code);

in column 3 - code for the classification of operations of the general government sector, based on the economic content of planned receipts and payments;

in columns 4, 5 - unused balances of targeted subsidies at the beginning of the current financial year, the amounts of which are confirmed in the prescribed manner by the need to direct them for the same purposes in the context of subsidy codes for each subsidy, with the subsidy code reflected in column 4, in the case if the subsidy codes assigned to account for transactions with targeted subsidies in previous years and in the new financial year differ, in column 5 - the amount of the balance allowed for use;

in column 6 - the amount of targeted subsidies planned for the current financial year;

in column 7 - the amount of payments planned for the current financial year, the source of financial support for which is targeted subsidies.

Planned indicators for payments can be detailed to the level of groups and articles of the classification of operations of the general government sector of the budget classification of the Russian Federation, and for the group “Receipt of non-financial assets” - indicating the code of the group of classification of operations of the general government sector.

If an institution (division) is provided with several targeted subsidies, Information indicators are generated for each targeted subsidy without generating grouping totals.

The formation of the volumes of planned payments specified in the Information is carried out in accordance with the regulatory (municipal) legal act, establishing the procedure for providing targeted subsidies from the relevant budget.

14. The volumes of planned payments, the source of financial support for which are proceeds from the provision by institutions (divisions) of services (performance of work) related in accordance with the institution’s charter (division regulations) to its main types of activities, the provision of which for individuals and legal entities is carried out on a paid basis basis, are formed by the institution (division) in accordance with the procedure for determining the fee established by the body exercising the functions and powers of the founder.

15. The body exercising the functions and powers of the founder has the right to establish for the institution the formation of planned revenues and corresponding planned payments, including by type of service (work).

16. The body exercising the functions and powers of the founder has the right to approve a single form of the Plan for a state (municipal) autonomous and budgetary institution or two separate forms for a state (municipal) autonomous and budgetary institution, respectively, as well as rules for filling them out.

17. After approval in the prescribed manner of the law (decision) on the budget, the Plan and Information, if necessary, are clarified by the institution (division) and sent for approval taking into account the provisions section III"Requirements for approval of the Plan and Information" of these Requirements.

Clarification of the Plan indicators related to the implementation 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.

18. The formal part of the Plan must contain the signatures of officials responsible for the data contained in the Plan - the head of the institution (division) (the person authorized by him), the head of the financial and economic service of the institution (division) or another person authorized by the head, the executor of the document.

19. In order to make changes to the Plan and (or) Information in accordance with these Requirements, a new Plan and (or) Information are drawn up, the indicators of which should not conflict in terms of cash transactions for payments made before the change was made to the Plan and (or) ) Information.

20. In the event of a change in the jurisdiction of the institution, the Plan is drawn up in the manner established by the executive authority (local government body), which, after the change in jurisdiction, will exercise the functions and powers of the founder in relation to the institution.

III. Requirements for approval of the Plan and Information

21. 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.

22. 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.

23. The unit plan (Plan taking into account changes) is approved by the head of the institution.

24. The information specified in paragraph 13 of these Requirements, generated by the institution, is approved by the body exercising the functions and powers of the founder.

The information specified in paragraph 13 of these Requirements, generated by the division, is approved by the institution.

1 For Russian institutions located outside the territory of the Russian Federation, the Plan indicators are formed in the corresponding foreign currency and in ruble equivalent.

2 The planned balance of funds at the beginning of the planned year is indicated.

3 The planned balance of funds at the end of the planned year is indicated.

4 The information should not contain information about subsidies provided to the institution to reimburse regulatory costs associated with the provision of state (municipal) services in accordance with the state (municipal) assignment.

Plan of financial and economic activities of a state (municipal) institution— one of the most important documents regulating the activities of budgetary and autonomous institutions. Contains information about the financial and economic activities of a state (municipal) institution planned for the financial year (planning period).

The financial and economic activity plan is abbreviated as the FCD Plan.

Explanation

The financial and economic activities of budgetary and autonomous institutions are carried out on the basis of a financial and economic activity plan. This document must be open and accessible (clause 6, clause 3.3 of Federal Law N 7-FZ, clause 7, part 13, article 2 of Federal Law N 174-FZ).

Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n approved the requirements for the plan of financial and economic activities of a state (municipal) institution.

The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for a financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. 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).

Approval of the FCD plan (below are the points of Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n):

"21. 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.

22. The plan of a state (municipal) budgetary institution (Plan, taking into account changes) is approved by the head of the state (municipal) budgetary institution, unless otherwise established by the body exercising the functions and powers of the founder. ".

The financial and economic activity plan is drawn up at the stage of forming the draft budget for the next financial year (for the next financial year and planning period), after which the financial and economic activity plan is, if necessary, clarified by the institution and sent for approval to the body exercising the functions and powers of its founder ( or by decision of the body exercising the functions and powers of the founder, approved by the institution).

The procedure for drawing up the Plan is determined by the executive body (local government body) exercising the functions and powers of the founder in relation to the institution. This procedure, for example, was approved by: Order of Rosselkhoznadzor dated December 20, 2013 N 634, Order of the Ministry of Education and Science of Russia dated December 10, 2013 N 1321, Order of the Ministry of Labor of Russia dated September 5, 2013 N 447n, Order of the Ministry of Agriculture of Russia dated February 6, 2013 N 42, Order of the Federal Property Management Agency dated 01/24/2013 N 16, by Order of the Ministry of Health of Russia dated 01/18/2013 N 15n.

Definition from regulations

"Federal Law of January 12, 1996 N 7-FZ "On Non-Profit Organizations" (clause 3.3 of Article 32):

“The state (municipal) institution ensures the openness and accessibility of the following documents:

1) constituent documents state (municipal) institution, including changes made to them;

2) certificate of state registration of a state (municipal) institution;

3) the founder’s decision to create a state (municipal) institution;

4) the founder’s decision to appoint the head of a state (municipal) institution;

5) regulations on branches and representative offices of a state (municipal) institution;

6) a plan for the financial and economic activities of a state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance of the Russian Federation;

7) annual financial statements of a state (municipal) institution;

8) information about those carried out in relation to the state (municipal) institution control activities and their results;

9) state (municipal) assignment for the provision of services (performance of work);

10) a report on the results of their activities and on the use of the state (municipal) property assigned to them, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with general requirements, installed federal body executive power, carrying out the functions of developing state policy and legal regulation in the field of budgetary, tax, insurance, foreign exchange, and banking activities."

12.01.2020

Additionally

The excess of budget expenditures over its revenues.

A document establishing, in accordance with the classification of budget expenditures, limits on the budgetary obligations of a government institution.

A non-profit organization created by the Russian Federation, a constituent entity of the Russian Federation or municipal entity for the performance of work, provision of services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of public authorities ( government agencies) or local government bodies in the fields of science, education, healthcare, culture, social protection, employment, physical culture and sports, as well as in other areas.

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 subparagraph 6 of paragraph 3.3 of Article 32 of the Federal Law of 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 authorities (ministries and services) develop and approve additional requirements for PFHD subordinate institutions taking into account industry specifics, 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 by the general requirements for PFHD, including approving 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;
The financial management plan of a budgetary institution is approved by the founder, but the founder can grant the right to approve the financial management 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 deduction from employees’ wages of amounts to compensate 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.

The financial and economic activity plan of a budgetary institution (PFHD) is a document that all municipal and budgetary organizations are required to draw up. How to correctly formulate a plan for financial and economic activities is prescribed in Order of the Ministry of Finance of the Russian Federation No. 81н, adopted for execution on July 28, 2010.

The order is regularly amended to meet changing standards, therefore each person responsible for maintaining and forming the PFHD of a budgetary institution must have all up-to-date information on this issue.

What is a PFHD and who should compile it?

A financial and economic activity plan is a document that displays information about all existing income and expenses of a particular enterprise. The formation of the PFHD is relevant for one financial year or one financial year or planning period. According to Federal Laws No. 7 and No. 174, the information contained in the financial and economic activity plan must be open to all interested Russian citizens. Therefore, the representative office of a budgetary or municipal organization is obliged to publish information about financial and economic activities on its official Internet resources.
Since the financial and business plan is an important reporting document, there are a number of requirements for its preparation:

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

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

Plan of financial and economic activities of a budgetary institution

Goals and objectives

The preparation of reports on the financial and economic activities of budgetary and municipal organizations pursues the following goals:

support for the receipt of funds into the accounts of organizations and their further rational distribution;
organizing various events that increase the efficiency of spending, as well as attracting new sources of financing;
making calculations and analyzing the necessary organizational and economic needs, and achieving a balance between the expenses and income of the enterprise in order to avoid a shortage of funds;
prevention of late payments of loan debts;
balanced management of all sources of income.

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

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

PFHD and State procurement

To carry out its activities, each budgetary enterprise must purchase goods and services in accordance with the current Federal Law No. 44. In order for the organization’s activities to be as open and transparent as possible for citizens, all procurement plans and schedules must be publicly available by publishing them on the organization’s official website.
The procurement plan is consistent with the plan of financial and economic activities of the budgetary institution. The amounts sold for purchases in both documents must be equal. According to current norms and standards, the plan public procurement must be formed and endorsed within 10 working days from the moment the financial and economic activity plan of the PFHD is approved by the highest constituent body. This procedure corresponds to the Decree of the Government of the Russian Federation No.552 of June 5, 2015 for federal-level customers, and the Decree of the Government of the Russian Federation No.1043 of November 21, 2013 for municipal and budgetary organizations.
The public procurement plan, drawn up on the basis of the financial and economic activity plan, must contain a list of all planned expenses for the purchase of necessary goods and services, the order of office equipment and other goods belonging to the group of technically complex goods.
After approval, such a plan in electronic format must be uploaded to the EIS.

Composition of PFCD

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

Header part. Includes information about the enterprise, the time period for which reporting is carried out, currency, name of the document, date of its formation and payment details of the organization.
Content part. Includes all indicators of the financial and economic activities of the institution for the previous reporting period in accordance with the allocated budget. The document must be presented not only as text, but also be supported by graphs and tables showing the activities of the budgetary institution: the total cost of the organization’s real estate, the balance of income and expenses, spending on procurement and other financial information.
Decorative part. Includes information about all officials responsible for the preparation of the PFHD and its implementation.

The plan of financial and economic activities of the enterprise must include information about funds allocated to fulfill government tasks and capital investments. The budget organization must remain competitive with other non-state (commercial) enterprises, due to the detailing of the costs of procurement activities within the framework of Federal Law No. 223.

Making changes to the PFHD

Any changes to the plan of financial and economic activities of a budgetary institution can be made only if the organization has unplanned expenses. New data should not conflict with indicators previously entered into the PFHD.
Changes in the “income” column are made in the event of payment by third parties as compensation for any damage, as well as payment under CASCO or OSAGO insurance, if vehicle, owned by the institution, was involved in an accident. Adjustment of expenditure data is also necessary when the needs of a budgetary organization change after the completion of a state task.
The official who was involved in drawing up the document is responsible for the compliance of the PFHD with Government standards. One part of the document is based on past performance billing period, and the other is of a calculated nature. A PFCD compiled in accordance with all government requirements can guarantee the implementation of all set goals.

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