Drawing up and approval of a plan of financial and economic activities. The plan of financial and economic activities of a budgetary institution: essence, procedure for drawing up, structure. Changes in entry and exit rates

In the FHD plan, budgetary institutions summarize information on expected revenues and planned expenditures. What to consider and how to enter indicators into the Plan for a budgetary institution - in the article.

For planning for 2020 and the planning period 2021 and 2022, you need to apply new order for the FHD plan.

What has changed in the preparation of the FHD plan for 2020

When preparing FHD plans for 2020, be guided by the new Requirements, which were approved by the Ministry of Finance by order No. 186n of August 31, 2018 (Requirements No. 186n).

New Requirements No. 186n changed the form of the plan, as well as increased the number of calculations and justifications. We also made adjustments to the rules by which institutions fill out the FHD plan. In particular, in the plan indicators, instead of KOSGU, they reflect:

according to the lines of planned receipts from revenues - codes of the analytical group of the subspecies of budget revenues;
the lines of planned payments for the return to the budget of the balances of subsidies of previous years - the codes of the analytical group of the type of sources of financing of budget deficits.

In addition, institutions can now draw up a plan not only for three years, but also for a longer period. This rule applies if obligations arise, the term of performance of which exceeds three years. In the plan form, a column “outside the planning period” was added for such commitments.

According to the new rules, the FHD plan budgetary institution has the right to approve the authorized person of the institution, unless the founder decides otherwise. Previous order such a right was given only to the head of the institution. For autonomous institutions, the rules on how to approve the FCD have not changed.

The procedure for filling out indicators in the FHD plan

Uniform requirements for the financial plan economic activity approved by order of the Ministry of Finance of Russia dated August 31, 2018 No. 186n. Also, when drawing up a plan, be guided by the Procedure established by the founder. He must prescribe the terms and rules for how to draft a Plan, approve the Plan and make changes to it. Features for separate subdivisions are also determined by the founder.

Federal institutions form the FHD Plan in the "Electronic Budget" system (letter of the Ministry of Finance dated December 15, 2016 No. 21-03-04 / 75209). But in some departments, a special software package is installed to work with a preliminary plan. Through it, the institutions submit all the justification calculations, and the founder verifies them and agrees on the plan. For example, this is how the Ministry of Health works (order dated 09.12.2016 No. 951n).

Regional and municipal institutions form the FHD Plan in regional and municipal information systems.

How to complete plan metrics

Prepare the FHD plan after the founder approves the draft plan. If necessary, adjust the justification for the planned indicators for receipts and payments and, on their basis, fill in the Plan.

The FHD plan consists of two sections:

Receipts and payments.
Information on payments for the purchase of goods, works, services.

Section 1. Receipts and payments

In the section, indicate the fund balances at the beginning and end of the year, receipts from revenues and refunds, payments for expenses, payments that reduce income, and payments for refunds.

Distribute the Plan indicators by KOSGU codes or other analytical codes only if the founder provided for such detail.

Distribute the indicators according to the codes of the budget classification as follows:

receipts from revenues - according to the code of the analytical group of the subspecies of budget revenues;
receipts from the return of receivables from previous years - according to the code of the analytical group of the type of sources for financing budget deficits;
payments on expenses - according to the code of types of expenses (CWR);
refunds to the budget of the remaining subsidies of previous years - according to the code of the analytical group of the type of sources of financing of budget deficits;
payment of taxes on income or profits - according to the code of the analytical group of the subspecies of income.

Section 2. Information on payments for the procurement of goods, works, services

In the section, open the total amount of procurement costs from section 1. Indicate the amount of contracts that have been concluded or are planning to be concluded: according to the rules of Laws No. 44-FZ and No. 223-FZ and without the application of these laws. Additionally, reveal the amount of payments under the contracts:

in the context of funding sources - subsidies or other sources, for example, paid activities;
by year of the beginning of the purchase.

Sample FHD plan of a budgetary institution for 2020

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

Attach the justifications (calculations) of the planned indicators to the FHD plan for 2020, on the basis of which it is drawn up. Please note that such calculations need to be prepared not only for payments, but also for receipts.

Justification for income

Substantiations (calculations) of planned income indicators should be formed on the basis of calculations of forthcoming income from paid activities, compulsory medical insurance funds, compensation for damages and others. Consider the income owed to the institution at the beginning of the year and the amount of advances received on contracts, contracts and agreements.

It is important to remember! Do not form a justification for income from subsidies for government orders, for other purposes, for capital investments, grants in the form of subsidies. The data on them is brought by the founder

In the justifications, form planned receipts:

from revenues - according to the code of the analytical group of the subspecies of budget revenues;
from the return of receivables from previous years - according to the code of the analytical group of the type of funding sources for budget deficits.

The forms of justification for income or requirements for them are entitled to establish. If the forms are not delivered to you, develop them yourself.

Examples of justifications for income with tips for filling:

Justification for costs

Substantiations (calculations) of planned indicators for payments should be formed on the basis of calculations of expenses. Consider the amounts that added up at the beginning of the year:

on the listed advances;
overpaid or overly collected taxes, penalties, fines;
accepted and unfulfilled obligations.

Forms of justifications for expenses or requirements for them are brought by the founder. For example, he can establish that justifications are drawn up separately for each source of financial support. If the forms are not delivered to you, develop them yourself.

In the justifications, form planned payments:

by expenses - by the code of expense types (CWR);
on returns to the budget of the remaining subsidies of previous years - according to the code of the analytical group of the type of funding sources for budget deficits;
on the payment of taxes on income or profits - according to the code of the analytical group of the subspecies of income.

Also, use additional detail, if it was entered by the founder, - by KOSGU codes or other analytical indicators.

Make calculations by type of expenses, taking into account the norms of labor, material, technical resources that you use to provide services or perform work. Consider the requirements of orders, regulations, passports for the provision of public services, works, as well as the requirements of GOSTs, SNiPs, SanPiNs, standards.

You can calculate the amount of expenses for the execution of the state assignment in excess of the standard costs determined by the founder. The main thing is that the costs do not exceed the total amount of the subsidy.

Calculate the targets for each type of expenditure according to the rules established in paragraphs 24–43 of the Requirements for the FHD Plan. For example, determine the cost of professional development for employees based on the cost of training per employee and the number of trainees.

Examples of cost justifications with filling tips:

Approval of the FHD plan of a budgetary institution

Coordinate the finished Plan with the founder, if he has provided for such a rule (clause 4 of Requirements No. 186n).

The FHD plan of a budgetary institution is approved by an authorized person of the institution. For example, a leader. The founder may provide for a different approval procedure. This is stated in clause 46 of Requirements No. 186n.

If the institution has separate subdivisions, on the basis of the general Plan, it approves the FHD Plan:

head office excluding separate subdivisions;
each of the separate subdivisions.

The plans should include indicators of settlement between the head office and the departments.

Financial and economic activity plan (FHD or PFHD plan) educational institution(OU) is the 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 FHD plan of an educational institution

The plan of financial and economic activities is authorized to draw up a special body, the organization of whose activities is observed within the framework of budgetary and municipal organizations. The period of preparation of the document is due to the regulatory legal framework:

one financial year, if the budgetary MA is calculated for an identical period;
one fiscal year within the planning period, if provided by funding and budget.

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

Requirements and changes in 2018

The formation and development of the accounting plan of the educational institution, in accordance with which organizational, economic and financial activities will be carried out, must occur in accordance with Federal Law N7-FZ "On Non-Commercial Organizations" (clause 3.3, subparagraph 6).

The requirements for the preparation of PFCD were expanded and supplemented on the basis of the Order of the Ministry of Finance No81n:

amendment of terms based on changes in the Budget Code of the Russian Federation;
additional rules for reflecting the expenses of the educational institution;
provision of reports on produced construction works at separate sites.

In view of the new additions dated 2018, in the plan of financial and economic activities of the MA it is required to indicate:

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

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

If necessary, the constituent body of the MA has the right to adjust the structure of the financial plan in order to make an assessment in advance of the beginning of the next reporting period.

Composition of regulatory documents

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

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

When drawing up a plan for the FHD of an educational institution, special attention should be paid to the remainder Money from the budget for the last reporting period if available. 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 and educational activities of the organization, should consist of three sections:

The header section "business card": includes general information about the current organization, details, contacts for feedback and more.
Content section: includes informational, reference and explanatory blocks in accordance with the established narrative format.
Forming section: includes information about the authors and founders of this document.

A template that reflects the basic structure of the FHD OS plan in accordance with Requirements No. 81n:

SECTIONS AND SUBSECTIONS OF THE FINANCIAL AND ECONOMIC ACTIVITIES PLAN

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. The amounts of funds indicated in the response document with an accuracy of two decimal places.

5. The actual address of the educational organization.

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

CONTENT PART

The text part. Content.

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

2. Types of educational institutions: implementation of standard general education and additional advanced training programs.

3. List of services provided for a fee.

4. The cost of the balance sheet property of the OS: assigned to the institution within the framework of state support; 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 the movable property that is on the balance sheet.

Table 1 "State of the financial account of the OU"

Reflection of material values:

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

· Financial assets (all types of accounts receivable within the framework of the organization's activities);

· Credit liabilities.

Table 2 "Indicators of expenditures and receipts of financing"

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

· The balance of funds on the balance sheet at the beginning of the new reporting period;

The total amount of financial receipts on the basis of subsidies, financing for the solution of state assignments, additional investment, profits from the provision of paid educational services, proceeds from the sale of assets and securities;

Total amount of payments: payment utilities and renting premises, paying salaries to employees, paying taxes, using transport and communication services, and so on;

· 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 expenditures are indicated as a total amount based on the list of data on expenditures, indicating the amount that was reserved for meeting these needs when drawing up the FHD plan for the specified reporting period.

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

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

FZ No223 "On the procurement of goods, works and services separate types legal entities»

Tables 3 and 4 "Information about the funds received at the temporary disposal of the OS"

This type of financing includes funds that are used to secure contractual obligations. The tables must indicate:

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

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

At the same time, it is necessary to make a footnote in Table 4 about the timing and volume of fulfilled contractual obligations.

REFERENCE PART

Appendix No1 "Information on the application of subsidies aimed at reimbursing regulatory expenditures"

The application is drawn up in the form of a table, in which it is necessary to indicate:

· Full name of the educational institution;

· Names of budgets;

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

· The name of the body accounting for the state of the organization's personal account.

Appendix No. 2 "Rationale 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 open idea of the material condition of the organization and to correctly and efficiently spend financing, in the past few years, it has been widely practiced to modify the structure of the FHD plan. For budgetary (municipal) organizations of an autonomous type, 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 "heading" in the form of a table of contents indicating pages
Educational institution account card	It is compiled in the form of a table with the following data: 1. Full name of the educational institution. 2. The legal address of the organization with the indication of the postal code. 3. Date and place of state registration. 4. Contact information. 5. Full name of the head of the organization and the chief accountant. 7. Codes 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 economic situation	An indication of the direction of activity of the educational institution, the availability of licenses and other certificates of the established form, allowing to carry out the above activities. Detailed description of the activities of the managing staff.
Analysis of the state of the budget and development prospects	This section reflects indicators in the dynamics of the following data: · The number of students; · The number of management staff, teachers and service personnel; · The income of the educational organization; · Payment of wages (including delays in payments due to lack of funds); · Material and technical support; · Assessment of the quality of educational services.
Marketing	Financing spending in order to maintain the image educational institution, advertising and distribution of educational services on a paid basis. Attracting applicants and investors.
Description of educational services and educational process	The relevance and quality of paid education.
Areas of activity of the educational institution	Information about the activities of an educational institution over the past few years, to track compliance in dynamics
Income plan	Forecast of possible income in the following areas: · Budget financing; · Off-budget income; · Other sources of income (investment subsidies, grants, charity).
Material and technical base	In this section, it is necessary to indicate in cash equivalent the aggregate of all objects on the balance sheet (buildings, similar premises, pieces of furniture, etc.), and also indicate the amount of missing funds to improve material and technical support. Here it is necessary to clarify the possible sources of additional funding and the schedule for its receipt.
Frame state	Indicate if there is a need to organize new jobs: · number vacancies; · The average salary of an employee for replacement; · general indicators charges to the payroll fund.
Risk assessment	Possible situations of the formation of a deficit of funds and ways to eliminate it are displayed here.
Full financial plan OU for one financial year	All possible spending of funds from the budget of the educational institution (wages, taxes, transport and communication services, utility bills, payment for the work of third-party institutions, etc.) are indicated in the form of tables.
Sources of financing	List of all possible sources of additional funding: · own funds organizations obtained in the framework of the legal activity of the educational institution; · Budgetary funds allocated for the implementation of the state assignment.
A set of measures aimed at improving the efficiency of the financial and economic activities of the educational institution	Produced by the constituent bodies and the management staff, as part of the implementation of the main activities of the educational institution.

Subject to the receipt of subsidies, it is necessary to reflect in the FHD plan the way of mastering these funds with educational certification.

Approval of the FHD plan of the educational organization

The approved plan of financial and economic activities of the educational organization

The approval of the plan for the financial and economic activities of the 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 compiler of the document, as well as the official seal of the educational institution.
The draft plan of the FHD in two copies is submitted to the department of the state body performing the constituent functions. The document is checked and approved within 5 working days.
The plan is reviewed by the investment management committees, representatives of the economic planning divisions and the accounting authorities. If approved, the authorized body endorses copies of the document and transfers them to the deputy head of the department as agreed. If the plan needs to be finalized, it is returned to the head of the educational institution, who are obliged to amend it within 2 working days.
If there are no comments on the composition of the document, the deputy gives both copies for further approval to the director of the department.
Over the next 30 days, the budget of the organization is developed, and, if necessary, the plan can be amended and adjusted. After the formation of the budget, the signed and approved FHD plan of the educational institution is returned to the director of the educational institution.

According to Requirements No. 81n (clauses 21 and 22), the director of an educational institution himself can approve a 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 making amendments to an already approved plan of financial and economic activities, which is carried out in the following cases:

changes in the amount of budgetary funding;
an increase in the volume of internal profits of the organization;
fixing expenses not provided for in the FHD plan.

In the future, other amendments to the regulatory documents are expected, since the existing template has a number of shortcomings regarding the funds that are at the disposal of the MA on a temporary basis.

In accordance with subparagraph 6 of paragraph 3.3 of Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On Non-Commercial Organizations" (Collected Legislation Russian Federation, 1996, No. 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. To approve the attached Requirements to the plan of financial and economic activities of a state (municipal) institution.

3. This Order applies to budgetary institutions in respect of which federal authorities executive power, laws of the constituent entities of the Russian Federation, regulatory legal acts authorized bodies local self-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 Amending Certain Legislative Acts of the Russian Federation in Connection with Improving the Legal Status of State (Municipal) Institutions" (Collected Legislation of the Russian Federation , 2010, N 19, Art. 2291) it was decided to provide them with subsidies from the corresponding budget of the budgetary 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 Prime Minister of the Russian Federation - Minister of Finance of the Russian Federation A. Kudrin

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

I. General Provisions

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

2. State (municipal) budgetary and autonomous institution, their separate (structural) subdivisions without the rights of a legal entity, exercising the authority to maintain accounting(hereinafter referred to as the institution, subdivision) draws up the Plan in the manner determined by the executive authority (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 the 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 detailing of the Plan indicators, including by time interval (quarterly, monthly).

II. Planning requirements

4. The plan is drawn up by the institution (unit) in rubles with an accuracy of two decimal places in the form approved by the body exercising the functions and powers of the founder, containing the following parts:

header;

making out.

5. The heading part of the Plan shall indicate:

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

Title of the document;

date of preparation of the document;

the name of the institution;

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

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

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

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

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

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

the objectives of the institution (subdivision) in accordance with federal laws, other regulatory (municipal) legal acts and the institution's charter (subdivision regulation);

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

a list of services (works) related, in accordance with the charter (regulations of the subdivision), to the main types of activities of the institution (subdivision), the provision of which for 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 the context of the value of property assigned by the owner of the property to the institution on the basis of operational management; acquired by the institution (division) at the expense of funds allocated by the owner of the property of the institution; acquired by the institution (division) at the expense of 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 section of the Plan indicates:

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

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

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

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

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

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

budget investments;

public liabilities to individuals in monetary form, the powers to fulfill which on behalf of a public authority (state body), local government body are planned to be transferred to an institution in accordance with the established procedure.

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

subsidies for the fulfillment of a state (municipal) assignment;

targeted subsidies;

budget investments;

receipts from the provision of services by the institution (division) (performance of work), which, in accordance with the charter of the institution (regulation of the division), are related to its main activities, the provision of which to 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).

For reference, the amount of public obligations to natural person, subject to execution in monetary form, the powers for the execution of which on behalf of the state authority (state body), local self-government body are transferred to the institution in accordance with the established procedure.

The amounts indicated in the second, third, fourth and seventh paragraphs of this clause are formed by the institution (subdivision) on the basis of information received from the body exercising the functions and powers of the founder, in accordance with clause 9 of these Requirements.

The amounts specified in paragraph five of this clause are calculated by the institution (department) based on the planned volume of services (work performed) 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:

remuneration of labor and accruals for payments for labor remuneration;

communication services;

transport services;

utilities;

rent for the use of property;

other services;

benefits for social assistance to the population;

acquisition of fixed assets;

acquisition of intangible assets;

purchase of inventories;

purchase 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 items of 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 public sector management.

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

13. When granting a targeted subsidy to an institution, the institution (subdivision) draws up 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 for 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 (department), they indicate:

in column 1 - the name of the targeted subsidy with an indication of the purpose for the implementation of which the targeted subsidy is provided;

in column 2 - the 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 - the 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 at the beginning of the current financial year balances of targeted subsidies, for the amount of which the need for directing them to the same purposes is confirmed in the prescribed manner in the context of subsidy codes for each subsidy, with the subsidy code reflected in column 4, in the case of if the subsidy codes assigned to account for transactions with targeted subsidies in previous years and in the new financial year are different, in column 5 - the amount of the permitted balance;

in column 6 - the amount of receipts 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.

Disbursement targets can be disaggregated to the level of groups and items 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 (department) is provided with several targeted subsidies, the Information indicators are formed for each targeted subsidy without forming 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. Volumes of planned payments, the source of financial support of which are receipts from the provision of services (performance of work) by institutions (divisions), which, in accordance with the charter of the institution (the position of the division), are related to its main activities, the provision of which for individuals and legal entities is carried out on a paid basis basis, are formed by the institution (subdivision) 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 receipts and the corresponding planned payments, including in the context of types of services (works).

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 the approval of the law (decision) on the budget in accordance with the established procedure, the Plan and Information, if necessary, are specified by the institution (department) and sent for approval, taking into account the provisions of Section III "Requirements for the approval of the Plan and Information" of these Requirements.

Refinement of the Plan indicators related to the fulfillment of the state (municipal) task is carried out taking into account the indicators of the approved state (municipal) task and the amount of subsidies for the fulfillment of the state (municipal) task.

18. The formalizing part of the Plan must contain the signatures of the officials responsible for the data contained in the Plan - the head of the institution (unit) (the person authorized by him), the head of the financial and economic service of the institution (unit) 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 is drawn up, the indicators of which should not conflict in part cash transactions for payments made before the amendment 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 accordance with the procedure established by the executive authority (local self-government body), which, after changing the jurisdiction, will exercise the functions and powers of the founder in relation to the institution.

III. Requirements for the approval of the Plan and Details

21. The plan of a state (municipal) autonomous institution (the Plan as amended) is approved by the head of the autonomous institution on the basis of the conclusion of the supervisory board of the autonomous institution.

22. The plan of the state (municipal) budgetary institution (the Plan as amended) is approved by the body exercising the functions and powers of the founder.

The body exercising the functions and powers of the founder has the right, in accordance with the procedure established by it, to grant the right to approve the Plan (Plan, taking into account the changes) to the head of the state (municipal) budgetary institution.

23. The plan of the unit (Plan as amended) is approved by the head of the institution.

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

The information specified in clause 13 of these Requirements, formed 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 the ruble equivalent.

2 Indicates the planned balance of funds at the beginning of the planned year.

3 Indicates the projected balance at the end of the projected year.

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

Financial and business plan

The spending of funds in budgetary institutions is carried out on the basis of plan of financial and economic activities , which, in economic essence, is an estimate. The historical predecessors of the plan of financial and economic activities are the estimate of income and expenses and the budget estimate. The plan is drawn up by the institution (subdivision) in rubles with an accuracy of two decimal places in the form approved by the body performing the functions and powers of the founder, and includes the following parts: heading, content and design.

V text part plan indicates:

the goals of the institution;
types of activities of the institution related to its main activities in accordance with the charter of the institution;
a list of services related in accordance with the charter to the main activities of the institution, the provision of which for individuals and legal entities is carried out for a fee;
the total book value of immovable state (municipal) property;
the total book value of movable state (municipal) property as of the date of the plan, including the book value of especially valuable movable property.

V tabular part plan are given:

indicators of the financial condition of the institution (data on non-financial and financial assets, liabilities as of the last reporting date);
plan indicators for receipts and payments of the institution.

In order to form the indicators of the plan for receipts and payments, the institution prepares at the stage of forming the draft budget for the next financial year (for the next financial year and planning period) a plan based on the information provided by the founder on the planned volumes of expenditure obligations:

subsidies for the reimbursement of standard costs associated with the provision of an institution in accordance with the state (municipal) assignment of state (municipal) services (performance of work);
subsidies provided in accordance with the draft budget law for the implementation of the relevant objectives (targeted subsidy);
budget investments;
public obligations to individuals in monetary form, the authority to fulfill which is planned to be transferred to an institution in the prescribed manner.

Planned indicators for payments are formed by the institution in the context of payments:

for wages and charges for payments for wages;
communication services;
transport services;
utilities;
rent for the use of property;
property maintenance services;
other services;
gratuitous transfers to state and municipal organizations;
benefits for social assistance to the population;
purchase of fixed assets;
acquisition of intangible assets;
purchase of inventories;
purchase of securities;
other expenses;
other payments not prohibited by the legislation of the Russian Federation.

Planning the costs of a budgetary institution

In subarticle " Wage"budgetary expenditures for wages are planned on the basis of contracts. When calculating the required amount of funds for this item, as a rule, use is made of:

staffing table, approved by the parent organization, which contains a complete list of positions, salaries, the number of rates for each position;
data on the size of district coefficients;
a normative act regulating the size of salaries, allowances, bonuses, material assistance.

In the subsection "Other payments", the institution's expenses for additional payments and compensations are planned.

The subsection "Accruals for wages" indicates the costs of paying insurance premiums, as well as premiums at insurance rates for compulsory insurance against industrial accidents and occupational diseases.

In the sub-item "Communication services", the costs of payment for communication services are planned in order to meet the own needs of the institution. The amount of expenses is determined based on the contracts concluded.

In the subsection "Transport services", the costs of payment for transport services are planned. The main area of expenditure, as a rule, is travel expenses for business trips and refresher courses. It also takes into account the costs of paying for the travel of military personnel and persons equated to them, as well as members of their families to the place of vacation and back.

Under the subsection "Utilities", the expenses of the institution are shown for the payment of contracts for the purchase of utilities in order to provide state and municipal services... These include payments for heating and technological needs, as well as hot water supply and gas consumption, including its transportation through gas distribution networks and payments for supply and marketing services, electricity consumption for economic, industrial, technical, medical, scientific, educational purposes, water supply , drainage, sewage. The calculation of the need for budgetary funds to pay for contracts for the provision of public services is based on the information:

on the average monthly demand for energy resources and water in kind;
tariffs for utilities, including payment for gas transportation through gas distribution networks and supply and sales services.

For newly formed institutions, utility bills are calculated in the following order.

Institutional expenses for heating and technological needs determined according to the following formula:

OOTN = OP + TH,

where OP is the cost of heating facilities; ТН - expenses of institutions for heating water for household (technical), sanitary and hygienic needs.

Space heating costs calculated by the formula

OP = Kubzd S Η F K 1,2,3R ,

where Kubzd is the volume of the building according to the external measurement (according to the technical passport); С - the share of the area occupied by the institution office space in the total area of the building; Н - the rate of consumption of equivalent fuel per 1 m3 of the building for the entire heating period; Ф is the conversion factor of conventional fuel into natural fuel (autonomous heating) or the conversion factor of conventional fuel into gigacalories (centralized heating); TO 1,2,3 - reduction factor energy resources to actual consumption; R - unit price of the used energy carrier of a certain type.

The share of the area occupied by the institution in the total area of the building is found by the following formula:

C = S yh / S bld

where S ych - the area of the premises occupied by the institution in the building; S bld is the total area of the building.

Water heating costs for household sanitary and hygienic needs for rooms with centralized heating is calculated by the formula

where H is the standard for hot water consumption per unit of natural indicator; K is the planned average annual number of units of the physical indicator; D - the planned number of days of operation of the institution per year; Δ T - average temperature difference of heated water (45 ° С); R - tariff for heat energy.

Consumption costs electrical energy determined by the following formula:

where Et.n - the design volume of electricity consumption for lighting and technological needs without taking into account the volume of electricity consumption for raising water; Эпо - the design volume of electricity consumption for production (technological) equipment; Ппр - the design number of units of the production indicator; Ппл - the planned average annual number of units of the production indicator; R - electricity tariff.

Costs of payment for water supply services for institutions with a water supply, calculated by the formula

ОВ = N K D TO 1,2,3R ,

where H is the standard for the consumption of cold water per day per unit of natural value; K is the planned number of units of the applied production indicator; D - the number of days of operation of the institution per year; R - tariff for water supply services.

The sub-item "Rent for the use of property" includes the cost of paying rent in accordance with the concluded lease (sublease) contracts of property in order to provide state and municipal services.

In the subsection "Services for the maintenance of property", the costs of the institution are planned for the payment of contracts for the provision of services related to the maintenance of non-financial assets that are both in operational management and in lease.

When determining the volume of expenses under the subsection "Other services", the following applies:

calculation of accommodation for business travelers;
calculation of payments for motor third party liability of vehicle owners;
calculation of costs for the installation of local area networks, information service of institutions;
calculation of the average annual cost of private security services.

The main direction of planning expenses under the sub-item "Other expenses" is the calculation of expenses for the payment of taxes, duties, licenses, various kinds of payments and fees to the budgets of all levels, included in the composition of the institution's expenses. So, when drawing up a draft estimate of income and expenses, the amount of taxes paid for the previous tax period is taken into account, and all changes that have occurred in tax legislation are taken into account. This item reflects the cost of paying property tax, land tax.

The item "Increase in the value of fixed assets" reflects the institution's expenses on payment of purchase agreements, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets.

The item "Increase in the value of inventories" includes the cost of purchasing raw materials and materials intended for single use in the course of the institution's activities. In addition, this item includes the costs of items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets. These are medicines, soft equipment, dishes, food, including food rations for military personnel and persons equated to them, fuels and lubricants, Construction Materials, household materials, stationery.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

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

Completed by: Khamidov M.

Rostov-on-Don - 2015

For each educational institution, it is envisaged to draw up a plan of financial and economic activities (hereinafter - PFHD) in accordance with the Requirements for the plan of financial and economic activities of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81-n (as amended by . Order of the Ministry of Finance of Russia dated October 2, 2012 No. 132n).

The above order established the features of the preparation and approval of 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 the draft budget for the next financial year, the budgetary / autonomous educational institution draws up a draft PFHD based on the information provided by the founder about the planned volumes:

subsidies for the fulfillment of a state (municipal) assignment;

targeted subsidies;

budget investments;

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

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

The objectives of the PFCD compilation:

planning the total volume of receipts and payments;

determination of the balance of financial indicators;

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

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

management of income and expenses of the institution.

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

Planned indicators for receipts are indicated in the context of types of services (works). The planned amounts of payments associated with the implementation of the municipal task by the institution are formed taking into account the standard costs determined in accordance with the approved procedure for determining the estimated and standard costs for the provision of municipal services by the institutions (performance of work) and the maintenance of their property.

The PFHD is signed by the officials responsible for the data contained in the PFHD - the head of the institution (his authorized person), the head of the financial and economic service of the institution, the chief accountant of the institution and the executor of the document.

According to paragraphs 21, 22 established order, the plan of a state (municipal) autonomous institution (Plan as amended) is approved by the head of the autonomous institution on the basis of the conclusion of the supervisory board of the autonomous institution. The plan of the state (municipal) budgetary institution (the Plan as amended) is approved by the body exercising the functions and powers of the founder. The body exercising the functions and powers of the founder has the right, in accordance with the procedure established by it, to grant the right to approve the Plan (Plan, taking into account the 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 by order financial resources. Autonomous institutions who independently approve the plan, in this sense, really freely dispose of funds, taking into account the requirements of legislative acts. Budgetary institutions, on the other hand, are made dependent on the position of the founder, who may, without approving the plan with certain indicators, thereby exert pressure on the budgetary institution in terms of resolving issues of financial and economic activity.

Individual founders delegate the possibility of approving the plan to the educational institution itself, thereby effectively giving it 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 budget institutions face a number of typical problems. First of all, this is the exertion of pressure with the aim of one or another distribution of income from income-generating activities, in the format of refusal to sign the FHD plan until the distribution of expenses that suits the founder is reflected in the plan. In theory, 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 it is possible to make changes to the FHD plan only in the next quarter, half a year, or, in the worst cases, the next financial year. Formally, it is impossible to force the founder to consider the FHD plan within a certain time frame, he has the right to spend on consideration as much time as he considers necessary. In reality, such a decision leads to the fact that, without transferring the approval of plans to institutions, the founders, nevertheless, cannot cope with such a volume of work, and it becomes simply impossible to quickly change the document. This situation pushes institutions into violations and seriously interferes with work.

financial economic municipal budget

				Appendix to the Procedure for drawing up and approving a plan of financial and economic activities of a budgetary institution subordinate to the Ministry of Education of the Rostov Region
				from "_____" __________________ 20 ______
				APPROVED

				Minister of Education of the Rostov Region

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

Financial and economic activity plan
at 20___year

					QFD form
"_____" ___________________ 20___


Name of the state budgetary institution (subdivision)




Unit of measurement: rub.
Name of the body performing the functions and powers of the founder MinistryimageniyaRostovareas


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



I.Information on the activities of the state budgetary institution

1.1. The objectives of the state budgetary institution (subdivision):

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

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

1.1. Total book value of real estate state property, total
including:
1.1.1. The value of the property assigned by the owner of the property to the state budgetary institution on the basis of operational management
1.1.2. The cost of property acquired by a state budgetary institution (subdivision) at the expense of funds allocated by the owner of the institution's property
1.1.3. The value of property acquired by a state budgetary institution (subdivision) at the expense of income received from paid and other income-generating activities
1.1.4. Residual value of immovable state property
1.2. Total book value of movable state property, total
including:
1.2.1. Total book value of especially valuable movable property
1.2.2. Residual value of especially valuable movable property
II. Financial assets, total

2.1. Accounts receivable for income derived from funds federal budget
2.2. Accounts receivable on advances issued received from the federal budget in 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 acquisition of intangible assets
2.2.8. on advances issued for the acquisition of non-produced assets
2.2.9. on advances issued for the purchase of inventories
2.2.10. on advances issued for other expenses
2.3. Accounts receivable on advances issued 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 acquisition of intangible assets
2.3.8. on advances issued for the acquisition of non-produced assets
2.3.9. on advances issued for the purchase of inventories
2.3.10. on advances issued for other expenses
III. Obligations, total

3.1. Overdue payables
3.2. Accounts payable for settlements with suppliers and contractors at the expense of the federal budget, total:
including:
3.2.1. on accruals for payments for wages
3.2.2. on payment of communication services
3.2.3. on payment of transport services
3.2.4. for utility bills
3.2.5. for payment of services for the maintenance of property
3.2.6. on 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. on the acquisition of non-produced assets
3.2.10. for the purchase of inventories
3.2.11. on payment of other expenses
3.2.12. on payments to the budget
3.2.13. for other settlements with creditors
3.3. Accounts payable for settlements with suppliers and contractors at the expense of income received from paid and other income-generating activities, total:
including:
3.3.1. on accruals for payments for wages
3.3.2. on payment of communication services
3.3.3. on payment of transport services
3.3.4. for utility bills
3.3.5. for payment of services for the maintenance of property
3.3.6. on 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. on the acquisition of non-produced assets
3.3.10. for the purchase of inventories
3.3.11. on payment of other expenses
3.3.12. on payments to the budget
3.3.13. for other settlements with creditors

III. Indicators on receipts and payments of the institution
Indicator name	General government operation budget classification code	Total (transactions on personal accounts opened with the regional treasury)
Planned balance of funds at the beginning of the planned year
Receipts, total:
including:
Subsidies for the fulfillment of a state assignment
Targeted subsidies
Budget investment
Revenues from the provision of services (performance of work) by a state budgetary institution (subdivision), the provision of which for individuals and legal entities is carried out on a paid basis, total
including:
Service No. 1
Service No. 2
Income from other income-generating activities, total:
including:
Proceeds from the sale of securities
Planned balance of funds at the end of the planned year
Payouts, total:
including:
Remuneration of labor and accruals for payments for labor remuneration, total

Wage
Other payments
Accruals for payments for wages
Payment for works, services, total

Communication services
Transport service
Utilities
Rent for the use of property
Works, services for the maintenance of property
Other works, services
Gratuitous transfers to organizations, total

Gratuitous transfers to state and municipal organizations
Social security, total

Benefits for social assistance to the population
Pensions, benefits paid by organizations of the general government sector
other expenses
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-production assets
Increase in the value of inventories
Volume of public obligations, total

Head of a state budgetary institution (unit)
(authorized person)		(signature)	(full name)
Head of the 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___

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Section 2. Information on payments for the procurement of goods, works, services

Sample FHD plan of a budgetary institution for 2020

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

Justification for income

Justification for costs

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Requirements and changes in 2018

Composition of regulatory documents

Alternative form of master financial document

Approval of the FHD plan of the educational organization

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

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Planning the costs of a budgetary institution

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