Maintaining a plan of financial and economic activities of a budgetary institution. From what the plan of financial and economic activity of the educational organization is formed. Justifications for income

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of a financial plan economic activity institutions. The amendments come into force on 04/01/2020. And this means that federal institutions subordinate to the Ministry of Finance must fill out a document in a new form and according to the new rules of the Ministry of Finance for the FCD plan for 2020. In relation to other state employees, the founders are obliged to bring the forms in line with the new provisions of the order of the Ministry of Finance of Russia dated February 7, 2020 No. 17n and bring them to the institutions with the relevant orders.

What is PFCD for?

The plan of financial and economic activity is one of the main documents that determine the financing of state (municipal) institutions. It is compiled annually for one financial year or for one year and a planned two-year period, depending on the period for which the budget is approved, from which the budgetary institution is financed.

The template and features of the formation of PFCD for subordinate organizations are established by the founder in a separate administrative document. In 2020, new rules came into force (Order of the Ministry of Finance of Russia No. 186n dated August 31, 2018). The order fixes the requirements for the preparation of the plan, the features of the formation of justification calculations, the approval procedure and the recommended sample document. Standard forms for calculating justifications are presented in the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, it is valid until 01/01/2019.

The document is based on:

1. An approved state or municipal task and indicators characterizing the quality or volume of state (municipal) services.
2. The brought amount of financing, calculated according to the current standard costs.
3. The projected amount of income from the implementation of entrepreneurial and other. income-generating activities.
4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
5. Economic justifications needs for planned income and expenses.

What is changing in the rules for filling out PFCD for 2020

Since 2020, the requirements for compiling PFCD have changed: order No. 81n will cease to be valid from 01/01/2019. Legislators have determined that it is necessary to draw up a FCD plan for 2020 according to the new rules. They are approved by order of the Ministry of Finance No. 186n. Key changes are presented in the table.

The legislator established the need to attach justification (calculations) for all indicators in terms of expenses. The recommended sample is set out in Appendix No. 2 to Order 81n. The requirement (part III of order No. 186n) provides for filling out 18 forms, at the discretion of the institution, the forms are supplemented.

Who and when draws up the FCD plan

A subordinate budgetary institution is engaged in drawing up a draft plan for financial and economic activities. Budgetary and autonomous organizations are preparing projects and amending the PFCD.

Federal agencies are required to post the planning document in state system"Electronic budget" in the subsystem "Budget planning".

The term for the provision of PFCD is appointed by the founder. The document is prepared in December, after the budget for the next year and the two-year planning period is formed and brought to the attention of subordinate institutions.

How to fill in correctly for 2020

The new form is presented in two sections: "Receipts and payments" and "Information on payments". Let's imagine the procedure for compiling and approving the FCD plan budget institution in the form of step by step instructions:

1. We fill in receipts. The first table lists all possible sources of income. The contractor indicates the calculated indicators for the next year and the planning period. We include expenses. In this part, the expenditure component is summarized. Decryption is in the next section. Equality of income and expenditure parts is mandatory.
2. In column 3 of the first table, we put down the BCC for income (analytical code) and expenses (CWR), respectively. All information is taken from the order of the Ministry of Finance No. 132n.
3. In column 4, we indicate KOSGU to reflect the economic significance of the planned operation.
4. We spread the calculated values ​​​​of income and expenses by financial periods. For the current PFC, these are 2020 and 2021-2022.
5. We detail the costs. The contractor makes a breakdown of payments for each planning period for KOSGU.
6. We fill in the second section "Information on payments". We break the expenditure amounts into contracts that are planned to be concluded under 44-FZ and 223-FZ. A breakdown is also made by date of conclusion. Separately, agreements are indicated that must be concluded before the start of the reporting period. The other line contains contracts that are planned to be concluded next year.
7. We check the calculations. After filling in all the required lines, the document is signed by the head and the responsible executor. Specify the date of compilation.

The contractor prepares not only PFCD, but also calculations to justify the planned income and expenses. The new requirements of the Ministry of Finance No. 186n specify in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards should be followed in their formation. When calculating insurance premiums to off-budget funds, it is necessary to take into account the tariffs for the specified premiums.

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-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" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, N 45, Art. 4626; 2010, N 19, Art. 2291) I order:

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

3. This Order applies to budgetary institutions in respect of which the federal executive authorities, the 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 Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement legal status state (municipal) institutions" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2010, N 19, art. 2291) a decision was made to provide them with subsidies from the relevant 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 to the procedure for compiling and approving a plan for 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 rights legal entity exercising the authority to maintain accounting(hereinafter referred to as the institution, subdivision, respectively) 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 the preparation and approval of 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. Plan requirements

4. 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 exercising the functions and powers of the founder, containing the following parts:

header;

shaping.

5. The heading of the Plan shall indicate:

approval stamp of the document containing the title 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 preparation of the document;

name of the institution;

the name of the subdivision (if it draws up the Plan);

the name of the body exercising 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 financial 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 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 shall indicate:

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

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

a list of services (works) related in accordance with the charter (regulations of the subdivision) to the main 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 real estate state (municipal) property as of the date of the Plan (in the context of the value of property assigned by the owner of the property to the institution on the right 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 part of the Plan shall indicate:

indicators of the financial condition of the institution (subdivision) (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 breakdown: .

Planned indicators for receipts and payments of the institution (subdivision) 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 (subdivision) draws up a Plan at the stage of drafting the budget for the next financial year (for the next financial year and planning period), based on the information provided by the body exercising the functions and powers of the founder, information on the planned volume of expenditure obligations:

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

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 obligations to individuals in monetary form, the powers to execute which on behalf of the body state power(state body), local self-government body is planned to be transferred to the institution in the prescribed manner.

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

subsidies for the implementation of the state (municipal) task;

targeted subsidies;

budget investments;

proceeds from the provision by an institution (subdivision) of services (performance of work) related, in accordance with the charter of the institution (regulations of the subdivision), to its main activities, the provision of which for individuals and legal entities is carried out on a paid basis, as well as proceeds 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 amounts of public obligations to an individual subject to execution in monetary form are indicated, the powers to fulfill 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 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 indicated in the fifth paragraph of this clause shall be calculated by the institution (subdivision) on the basis of the planned volume 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 on wage payments;

communication services;

transport services;

public utilities;

rent for the use of property;

other services;

benefits 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 is entitled, when establishing the procedure, to provide for detailing the planned indicators for payments to the level of groups and articles of the classification of operations of the public administration sector of the budget classification of the Russian Federation, and for the group "Receipt of non-financial assets" - indicating the code of the classification group of operations of the public sector management.

12. The planned volumes of payments related to the fulfillment by an institution (subdivision) of a state (municipal) task are formed taking into account the standard costs determined in the manner established respectively by the Government of the Russian Federation, the highest executive body state authorities of the subject 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 providing a targeted subsidy to an institution, the institution (subdivision) shall draw up and submit to the body exercising the functions and powers of the founder Information on operations 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 model (appendix to these Requirements).

When compiling the Information by an institution (subdivision), they indicate:

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

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

in column 3 - the code for classifying 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, for the amounts of which the need to allocate them for the same purposes was confirmed in the prescribed manner in the context of subsidy codes for each subsidy, with reflection in column 4 of the subsidy code, in case if the subsidy codes assigned to account for transactions with a target subsidy 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 are targeted subsidies.

The 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 classification group of operations of the general government sector.

If an institution (division) is provided with several targeted subsidies, the indicators of the Information are formed for each target 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 that establishes the procedure for providing targeted subsidies from the relevant budget.

14. The volume of planned payments, the source of financial security of which is the proceeds from the provision by institutions (divisions) of services (performance of work) related in accordance with the charter of the institution (the position of the division) 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 revenues 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 is entitled 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 law (decision) on the budget is approved in accordance with the established procedure, the Plan and Data, if necessary, are specified by the institution (subdivision) and sent for approval, taking into account the provisions of Section III "Requirements for the approval of the Plan and Data" of these Requirements.

Specification of the indicators of the Plan 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 subsidy for the implementation of the state (municipal) task.

18. The design part of the Plan must contain signatures officials responsible for the data contained in the Plan - the head of the institution (subdivision) (the person authorized by him), the head of the financial and economic service of the institution (subdivision) 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 terms of cash transactions for payments made prior to the amendment of 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 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 the approval of the Plan and Information

21. The plan of a state (municipal) autonomous institution (Plan as amended) 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 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 is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

23. The subdivision plan (Plan as amended) 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 unit, is approved by the institution.

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

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

3 Indicates the planned balance of funds at the end of the planned year.

4 Information should not contain information about subsidies provided to the institution for reimbursement of standard costs associated with the provision of state (municipal) services in accordance with the state (municipal) task.

Plan of financial and economic activity

The spending of funds in budgetary institutions is carried out on the basis of plan of financial and economic activity , which in economic essence is an estimate. Historical predecessors of the plan of financial and economic activity are estimates of income and expenses and budget estimates. 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 exercising the functions and powers of the founder, and includes the following parts: heading, substantive and formatting.

AT text part plan specifies:

• 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 drawing up the plan, including the book value of especially valuable movable property.

AT tabular part plan are:

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

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

• subsidies for reimbursement of standard costs associated with the provision by the institution in accordance with the state (municipal) task of state (municipal) services (performance of work);
• subsidies provided in accordance with the draft law on the budget for the implementation of relevant goals (target subsidy);
• budget investments;
• public obligations to individuals in monetary form, the powers for the execution of which are planned to be transferred to the institution in the prescribed manner.

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

• for wages and accruals for wage payments;
• communication services;
• transport services;
• public 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;
• acquisition of fixed assets;
• acquisition of intangible assets;
• acquisition of inventories;
• purchase of securities;
• other expenses;
• other payments not prohibited by the legislation of the Russian Federation.

Planning expenses of a budgetary institution

In the sub-article Wage"Budget expenses for wages are planned on the basis of contracts. When calculating the required volume Money according to this article, as a rule, use:

• staffing approved by the parent organization, which indicates the full list of positions, salaries, the number of rates for each position;
• data on the size of district coefficients;
• normative act, regulating the amount of salaries, allowances, bonuses, material assistance.

In the sub-item "Other payments" the expenses of the institution for additional payments and compensations are planned.

The sub-item "Accruals for wage payments" indicates the costs of paying insurance premiums, as well as premiums for insurance tariffs for compulsory insurance against industrial accidents and occupational diseases.

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

In the sub-item "Transport services" expenses for payment are planned transport services. The main direction of expenses, as a rule, is the payment of travel for business trips and advanced training 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.

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

• about the average monthly demand for energy resources and water in physical terms;
• tariffs for utilities, including payment for gas transportation to gas distribution networks and supply and marketing services.

For newly formed institutions, the cost of paying utility bills is calculated in the following order.

Expenses of the institution for payment of heating and technological needs determined by the following formula:

OOTN \u003d OP + TN,

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

Space heating costs calculated according to the formula

OP = Kubzd C Η F K 1,2,3R ,

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

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

C = S ych /S zd

where S ych - the area of ​​premises occupied by the institution in the building; S zd - 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 hot water consumption standard per unit of natural indicator; K - the planned average annual number of units of the natural 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 thermal energy.

Consumption costs electrical energy determined by the following formula:

where Et.n is the design volume of electrical energy consumption for lighting and technological needs without taking into account the volume of electrical energy consumption for lifting water; Ep.o - the design volume of consumption of electrical energy for production (technological) equipment; Ppr - the design number of units of the production indicator; Ppl - the planned average annual number of production indicator units; R - electricity tariff.

Expenses for paying for water supply services for institutions with water supply, calculated by the formula

OV = N K D To 1,2,3R ,

where H is the standard for the consumption of cold water per day per unit of natural indicator; K - 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 costs of paying rent in accordance with the concluded agreements for the lease (sublease) of property for the purpose of rendering state and municipal services.

The sub-item "Services for the maintenance of property" plans the expenses of the institution for paying for contracts for the provision of services related to the maintenance of non-financial assets located both in operational management as well as for rent.

When determining the amount of expenses under the sub-item "Other services", the following apply:

• calculation of payment for the accommodation of seconded employees;
• calculation of payments for auto civil liability of owners Vehicle;
• calculation of expenses for the installation of local computer networks, information services for institutions;
• calculation average annual cost 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 payments and fees to the budgets of all levels, included in the expenses of the institution. 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 also taken into account. This article reflects the costs of paying property tax, land tax.

The article "Increase in the value of fixed assets" reflects the expenses of the institution for payment of contracts for the acquisition, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets.

The article "Increase in the cost 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 costs for items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets. These are medicines, soft inventory, dishes, food products, including food rations for military personnel and persons equated to them, fuels and lubricants, Construction Materials, household materials, stationery.

I.V. Artemova,
Chief Accountant, consultant

Requirements for the FHD Plan

On the official website for the publication of draft regulatory legal acts at http://regulation.gov.ru/projects?type=Grid#npa=83114 project order of the Ministry of Finance of Russia on the approval of the Requirements for the preparation and approval of a plan for financial and economic activities of a state (municipal) institution (hereinafter referred to as the Project). The Draft is currently undergoing public discussions.
The project is supposed to be used in the formation of the FCD Plan of budgetary and autonomous institutions for 2019. At the same time, the existing this moment 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.
The institution draws up a FCD Plan in the manner determined by the authorized federal agency executive authority, an executive authority of a constituent entity of the Russian Federation, a local government body exercising the functions and powers of a founder in relation to an institution (hereinafter referred to as the founder body, the Procedure of the founder body), and in accordance with the requirements for the plan approved by the Project.
In the event of a change in the jurisdiction of the institution during the current financial year, the FCD Plan must be brought into line with the procedure of the founding body, which will exercise the functions and powers of the founder after the change in the jurisdiction of the institution, within the time limits established by it. Recall that at present, in accordance with paragraph 20 of Requirements No. 81n, when changing the jurisdiction of an institution, a plan is drawn up in the manner established by the “new” founder. That is, earlier it was required to draw up a new plan, but there was no deadline for when this should be done.
Clause 2 of the current Requirements No. 81n establishes that separate (structural) divisions without the rights of a legal entity exercising the authority to maintain accounting (branches of an institution) draw up a FCD Plan according to the same rules as the head institution.
According to paragraph 3 of the Draft, the FCD Plan can be approved for a branch that provides state (municipal) services in accordance with the state (municipal) assignment approved by the institution and exercising the authority to maintain accounting records. At the same time, the institution has the right to decide whether to approve the CFD Plan to such a branch or not. If a decision is made to approve it to a branch, then the requirements of the Project addressed to the founders and institutions shall apply to the institution and the branch, respectively.
Similarly, if a federal state institution is a founder of federal budgetary and autonomous institutions subordinate to it on the basis of a regulatory legal act of the Government of the Russian Federation, it is subject to the requirements established for founders (clause 4 of the Draft).
The plan is drawn up for the current financial year (current financial year and planning period) and approved for the duration of the law (decision) on the budget.

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

At its core, the plan of financial and economic activity for an autonomous institution is the main document financial planning activities similar to the budget estimates compiled for state institutions.

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

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

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

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

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

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

About the local administration - for municipal autonomous institutions.

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

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

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

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

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

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

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

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

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