Filling out the plan of financial and economic activities of a budgetary institution. The plan of financial and economic activities of state educational institutions. How to reflect income tax and VAT

Financial planning economic activity educational organization is an important part of analytical work, which makes it possible to manage resources competently to ensure the educational process. A new FHD plan is a document that is prepared annually by a school accountant or other authorized employee in accordance with the current regulatory requirements enshrined in:

• p. 3.3, p. 6 of Federal Law No. 7-FZ "On non-profit organizations"Dated 12.12.1996;
• Order of the Ministry of Finance of the Russian Federation No. 81n of July 28, 2012 (hereinafter referred to as Requirements No. 81n, relevant for institutions of the state (municipal) form of ownership);
• Order of the Ministry of Finance of the Russian Federation No. 186n dated August 31, 2018 (hereinafter referred to as Requirements No. 186n developed for autonomous OS).

Filling out the new FHD plan for 2020: basic requirements

The design of the financial and economic activities of schools for the 2020 calendar year is associated with the entry into force of the updated standards developed for autonomous organizations. The founders of the latter are expected to draw up a procedure for the design and execution of planning documents - regulations that do not contradict the content of Requirements No. 186n. As for state (municipal) educational organizations, then within their walls, filling in the new FHD plan for 2020 is carried out in a regular mode - according to last year's template (unless otherwise provided by the founder and local government bodies) with the updating of all data groups.

The compilation of an updated FHD plan must be carried out based on the following data groups:

1. The volume of government assignments or educational services provided.
2. The established standards of expenses and the estimated amount received from the founder in accordance with the established procedure.
3. The number of planned receipts and payments, ensuring the possibility of the normal organization of the educational process.
4. Projected income from providing educational services on a paid basis, conducting other types entrepreneurial activity(transfer of premises, property of the OS for rent).
5. Possibility business case presented costs.

According to experts, hallmark of the new FHD plan for 2020 should be specific values, demonstrating the practical transition from formalism to applied analytical work in the existing educational conditions. This is achieved in two ways: on the one hand, it is necessary to exclude information duplicated in other papers from the planning document (School Charter, balance sheet), on the other hand, all numerical values ​​of expected income and expenses should be confirmed with detailed justifications, thereby ensuring the specifics of work in the direction ...

It is advisable to draw up a FHD plan in parallel with the process of developing a budget of the corresponding level. Initially, the time frame of the plan is determined (traditionally - the financial year or the planning period, if there is an order), which corresponds to Requirements No. 186n. For autonomous educational institutions, since 2018, it is possible to design financial and economic activities for a longer period if it is necessary to fulfill the obligations assumed (for example, to ensure the activities of an innovative educational platform). Among the main requirements for the new FHD plan for 2020, the most significant are the following:

1. Calculations of planned financial indicators must be carried out not only for the funds paid, but also for those credited to the balance sheet. The value is indicated exclusively in rubles, all financial transactions are recorded with an accuracy of two decimal places.
2. Five mandatory tables in the FHD plan will replace two sections: “Receipts and payments”, “Information on payments for the purchase of goods, works, services”. Recall that previously the main (second) table was filled three times (for the past, current and future years), now all data can be entered in one section.
3. The regulator allows changes to the FHD plan in the event of a decision to use the remaining unused funds at the beginning of the current planning year, as well as in the reorganization of the school or a change in the volume of receipts and payments due to the realities of the educational process.
4. FHD Plan of Supported Schools federal budget, v mandatory submitted for approval to the authorized authorities.

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FHD plan of a budgetary institution for 2020

When planning the financial and economic activities of an educational institution for a new reporting period it is necessary to ensure that the FHD plan of the budgetary institution for 2020 contains data on all the money at the disposal of the educational institution, namely:

• earmarked funds for the provision of municipal tasks;
• balance for the previous period, including justification for non-use of funds;
• income from the sale of paid educational services;
• financial resources received under grants under charitable activities and from other sources.

As for the sections, in accordance with the new requirements, it is advisable to structure the FHD 2020 plan according to the model as follows:

1. Capital: contains the name, reporting period, general information about the educational institution, and payment details.
2. Informative: textual information, tables, graphs of expenses and incomes for the reporting period, book value of property, costs incurred.
3. Design: contains the names and titles of the school staff responsible for spending and keeping records.

The direct drawing up of the FHD plan of a budgetary institution for 2020 is carried out, as mentioned earlier, by an accountant, focusing on standard forms, templates, requirements of the regulator and recommendations of experts. If the founder has given the head of the school the right to approve the plan of financial and economic activities, then immediately before submitting the document to the head manager of the educational institution, it is necessary to check the development for typical mistakes, among which I would like to note the following:

1. Compliance with the expected indicators of receipts and payments. When calculating these financial data, one should take into account the amount of subsidies provided for the implementation of the state assignment, funds of the target value, grants based on the results of successful implementation. competition program, income from the provision of paid educational services or other activities that generate income for the school.
2. The calculation of taxes on school property must be carried out according to the new rules. As a reminder, from 01.01.2019, movable property does not belong to taxable objects, which is confirmed by Art. 4 of the Federal Law of 03.08.2018 No. 302-FZ, which means that you should check the adjustment of expenses for repayment of tax expenses in order to avoid spending funds.
3. The content of the FHD plan of a budgetary institution for 2020 must correspond to the information from the report on the execution of a similar document for the previous reporting period (form 0503737). If discrepancies are identified, it is necessary to make an adjustment, as well as develop for the future a procedure for the systematic transmission of information by the accounting department on the receipt or payment of all cash receipts.
4. It is recommended to check the cadastral value of the land plot every reporting period due to possible change values.
5. School expenses should be verified with specific data from local records.

If the head of the educational institution does not have the right to approve the new FHD plan for 2020, the procedure is carried out in several stages:

1. The accountant draws up a working draft of the document on planning financial and economic activities and submits it to the manager for analysis.
2. Adjustments are made to the plan (if any), the document is certified by the signatures of the responsible persons and the seal of the educational institution.
3. The project is submitted for verification to the founder and representatives of the regional investment management committee.
4. The director of the department approves the plan in the absence of changes, if any - after the elimination of inaccuracies. After that, budget planning is carried out, the plan is approved and the certified document is transferred to the director. educational institution.

In accordance with latest changes The MA is allowed to make changes to the approved FHD plan in special situations - in the event of a change in the amount of cash receipts to the budget, the occurrence of expenses not envisaged by the plan, or an increase in income from the provision of paid educational services.

Form of the FHD plan for 2020

In accordance with the Order of the Ministry of Finance of the Russian Federation of March 31, 2018 No. 186n, from January 1 of this year, the founders of educational organizations are entrusted with the responsibility to develop a form for the FHD 2020 plan, which should reflect all innovations. In the course of developing and drawing up a plan, it is necessary to provide data on the planned subsidizing of the educational institution, as well as justify the amount of costs with the attachment of specific calculations. The new form of reporting documentation, drawn up in accordance with the requirements of No. 186n, provides the following:

• FHD is drawn up on a cash basis;
• it is necessary to record additional indicators in the plan: data on purchases for the reporting period, information on target financial resources by capital construction objects, expenses and incomes by type of financing;
• when the jurisdiction of the educational institution changes over the course of the plan, it is necessary to bring it in line with the recommendations of the new founder;
• the FHD plan is developed taking into account the law on state secrets of the Russian Federation, as it contains the relevant data.

The innovations apply only to the activities of autonomous educational institutions, where the plan is mandatorily approved by the supervisory board. If the structure of the school assumes the presence of subdivisions, then the form of the FHD plan for 2020 is drawn up for each organizational unit of the educational institution.

The structure of the text and tabular blocks of the plan of financial and economic activity has also undergone some changes. To ensure compliance with the requirements of the regulator, planning must take into account future income and payments:

• Justification of income in the FHD plan - the planned cash receipts that need to be justified with a margin of three years in advance to avoid problems during inspections. All data (revenues from the provision of services, grants, fines, etc.) are entered into tables, while the subsidies received under the subsidy are recorded as a single amount. A separate column is provided for the source of income "Subsidy for financial support of a state order from FFOMS" (table 2 of Order 81n) ".
• Justification of costs - also performed three ahead. When compiling the justifications for the FHD 2020 plan, it is necessary to provide data for each type of payment in 19 blocks of a single table, which can be expanded by four additional tables. Thanks to this approach, it is possible to detail the planned costs as much as possible. For example, when planning tax expenses it is required to take into account the tax rates, the provided benefits, the taxable base and the timing of payments. When planning payments - standards for technical, labor and material resources.

In accordance with the legislation of the Russian Federation, budgetary institutions are obliged to plan financial and economic activities and fix the procedure for their conduct in a separate document. The way in which it should be drawn up is also regulated at the level of normative acts. What are the features of the formation of the activities of a budgetary organization? What information can be reflected in it?

General information about the plan of financial and economic activities

Let's first consider what the document in question is. Financial and economic activity is a set of management decisions of an organization, primarily related to the planning and distribution of income and expenses of an economic entity, taking into account the norms of law, requirements, instructions and recommendations of the competent authorities that are relevant to the activities of the institution.

In the case of the budgetary system, the essence of financial and economic activity is understood, in general, in a similar way. The way in which the plan in question should be formed and approved is determined at the level of federal legislation of the Russian Federation. These procedures are quite strictly regulated in the relevant rules of law.

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

Financial Planning Governing Law

Main normative act, which must be followed when drawing up the plan in question - Order of the Ministry of Finance of Russia No. 81n, adopted on June 28, 2010. It reflects the requirements for the corresponding plan. This normative act was adopted in order to comply with the provisions of federal sources - the Federal Law “On Non-Commercial Organizations”, as well as the Federal Law “On Autonomous Institutions”.

The provisions of Order No. 81n should take into account a state or municipal budgetary institution, as well as an autonomous one. Let's consider the content of the corresponding normative act in more detail. Let's start with its general provisions.

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

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

Order number 81: drawing up a plan

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

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

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

Title;

Main content area;

The decoration part.

Header part of the plan

The title should reflect:

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

Date of introduction of the plan into circulation;

Document's name;

Date of the plan formation;

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

The name of the authority that established the budgetary organization;

Other details required for identification of the institution - TIN, KPP, code according to a special register;

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

Income as a result of the provision of commercial services by the organization under the charter, that is, for the main types of its activities;

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

For reference, the following can be recorded:

The amount of public obligations to citizens that must be fulfilled by the organization in monetary form;

Budget investment amounts;

The amount of funds that are in the temporary management of the institution.

The information reflected in the plan can be formed by the organization based on the information received from the founder. Some of the relevant indicators may be calculated, such as those related to revenue generation from the provision of commercial services.

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

On purchases in order to meet state or municipal needs under the legislation on contractual legal relations;

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

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the approval procedure for the plan in question. So, it can be noted that the authority establishing social institutions and other profile state and municipal organizations, has the right to put into circulation a single form of a document intended for use by both autonomous and budgetary structures, or 2 independent forms for each type of organization. Similarly, rules can be adopted for completing the relevant documents.

The plan, as well as information supplementing it, can be clarified directly by the institution after the regulatory act on the budget is approved. After - it was sent for approval, which is carried out taking into account the norms fixed in the requirements for Order No. 81n. If the clarifications are related to the implementation of the state assignment by the institution, then they are introduced taking into account the indicators that are established in the corresponding assignment. In addition, the target subsidy allocated for the purpose of its implementation is taken into account. The corresponding requirements are also established by Order No. 81n.

Changes to the business plan

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

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

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

In connection with the approval of the order of the Ministry of Finance No. 186n, the procedure for drawing up the FHD plan for 2020 will have to be drawn up by medical institutions in a new way.

How exactly has the procedure for drawing up the FHD plan for 2020 changed, what to do if there has been a change in indicators and where to send electronic version document, we will tell in the article. New instructions are available for download.

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The main thing in the article

Justification of income

In order to comply with the procedure for drawing up the FHD plan for 2020, medical institutions must apply a new document - order of the Ministry of Finance No. 186n of 08/31/2018: see the full text of the order with appendices in the System Chief Physician.

Since the beginning of this order, the previous document, Order 81n.

Major changes:

1. There is no text format in the order.
2. Instead of 5 tables, the text of the document contains 2 sections - payments and receipts, as well as information on payments for the purchase of services, goods and works.
3. Accordingly, when forming a new FHD plan for 2020, it is important to take into account indicators not only for payments, but also for receipts.
4. Medical institutions that have long-term obligations can draw up a document not for the current period and planned period, but also for a longer period. Such expenses are included in column 8 - "Outside the planning period".
5. The budget block now contains a breakdown of payments and receipts by year - you no longer need to fill in separate tables for each year.

From 2020, new rules for FHD come into force. Instructions from the Ministry of Finance on how to draw up a preliminary FHD plan for 2020 are given in the journal "Economics of Health Care Facilities in Questions and Answers."

Justification of income is one of the key parts financial plan clinics. Planned receipts must be broken down into indicators for each department.

Income is calculated based on the cost and volume of services provided by the medical facility.

If at the end of the fiscal year the founder of the organization decided to return the residual targeted subsidies to the budget, indicate this return in the corresponding column of receipts in a separate line.

There should be a minus sign next to the amount (clarifications of the Ministry of Finance in letter No. 02-06-10 / 225 of 01.24.2013).

The income of medical institutions from economic activities is formed mainly due to paid services. The following algorithm, which consists of 5 steps, will help to plan these incomes.

At the same time, the heads of clinics should remember that only those medical services that are contained in the license can be provided on a paid basis. Their list and prices should be fixed in the price list.

A single form of the price list has not been approved, so the clinic can develop its own version.

The names and codes of services must correspond to the nomenclature of medical services, which is approved by order of the Ministry of Health No. 804n dated October 13, 2017.

There is no direct requirement in the law, but adherence to the nomenclature will help to avoid the remarks of the supervisory authorities.

Justification of costs

The FHD plan for 2020 should contain a detailed justification for the costs of the medical organization. All the rules for justification are contained in the same order of the Ministry of Finance No. 186n.

Let's note a few points:

1. The current requirements of the Ministry of Finance do not contain the form of justifications - they must be brought to the clinic by its founder. If he has not done so, the organization develops the forms on its own.

2. Calculations should be made by type of expenses - for insurance premiums, wages, transport services, communication services, etc.

3. The calculation of deductions for each type of cost should be done according to the rules specified in paragraphs. 24-43 of order 186n.

For example, calculate the expenses for the planned professional development of doctors based on the number of trainees and the cost of training per person.

4. Separately, in the FHD plan for 2020, you can download the instructions for filling out at the beginning of the article, include indicators for each code of types of expenses (CWR).

5. At the request of the founder, the medical organization provides calculations separately for each source of funding. For example, if a medical institution pays salaries to employees from income from paid services and compulsory medical insurance funds, create two different tables to justify these costs.

6. To justify its costs for FHD, a medical organization can use the current regulations and standards, norms for calculating material and technical and labor resources, SanPiNs, GOSTs, SNiPs, etc.

note that the law does not establish a duty to use service codes. The medical organization has the right to independently form a price list, as well as decide whether to be guided by the approved nomenclature of medical services and the corresponding codes or not.

6. Despite the fact that the new FHD plan for 2020 does not contain the requirement to indicate the sources of funding, they still need to be allocated if the founder requires it.

7. The design part contains the signatures of the employees responsible for the content part.

Usually these are employees authorized by the head physician, for example, the chief economist, as well as the head of the organization himself.

Federal medical organizations must formulate a FHD plan for information system"Electronic budget". The document will be accepted if it is signed with an enhanced qualified EDS.

Also, to organize work with a preliminary plan, the Ministry of Health has developed a special software package through which clinics provide justification calculations for verification and approval by the founder.

Municipal and regional hospitals formulate plans for their financial activities using regional systems.

Plan approval

Each medical organization must approve a plan according to the requirements of the founder, and the type of organization also affects the course of this procedure.

The founder also sets the deadlines for submitting reports, the Ministry of Finance does not influence them. Therefore, this year it is necessary to hand over the FHD within the timeframe determined by the founder.

The planning period can also be different for each organization. This is usually the next fiscal year and a planning period of one year, but it can be longer.

For many organizations, the choice of the period depends on how long the municipal or regional budget law was adopted.

If the clinic has long-term commitments that exceed the periods of budget planning, parts of the plan can be implemented in periods beyond this period.

For this, a separate column is allocated in the FHD plan.

Budget medical institutions submit their plans to regional departments or the Ministry of Health.

In some cases, the founders of clinics delegate this right to the heads of organizations. For autonomous institutions the scheme is different - first, the FHD plan is approved by the supervisory board, and then - by the head.

Adjustment of indicators

How carefully medical organization neither planned my finances, in some cases it is necessary to make changes to the FHD plan.

When you may need it:

• it is necessary to distribute the balances of funds at the beginning of the current financial year, including the balances of subsidized funds;
• the volumes of payments and receipts change;
• reorganization of a legal entity.

To make adjustments, justify the new metrics and create a new plan. If payments have decreased, you need to make sure that they are not less than the cash expenses that have already been made.

If adjustments need to be made to the FHD plan for 2020, the founder may not agree on them.

This is possible in two cases:

• the medical organization did not pay a fine, court payments, did not return subsidies to the budget;
• In the current financial year, receivables, shortages, etc. have been received.

The FHD plan of a budgetary institution is a key document that reflects the indicators of the financial and economic activities of the organization: income and expenses for the reporting year and the planning period. The economic activity of any state organization is conducted on the basis of the approved PFHD. Only after this can government procurement be planned.

Planning changes for 2020

In 2020, two backbone documents were in force, reflecting the state of the financial, economic and procurement activity of the organization - this is the FHD plan and the procurement plan for 44-FZ. Having published both plans, the state institution proceeded to form a schedule. This is a detailing of procurement activities for a calendar year.

From 2020, the provisions of Federal Law No. 71-FZ of 05/01/2019 come into force, by which the officials decided to abolish the mandatory maintenance of the procurement plan. The requirement for compliance with the PFCD and the procurement plan is canceled, how to work according to the new rules? The procedure for state employees for 2020 is as follows:

1. and the amount of funding for the financial period.
2. We distribute income and expenses in terms of the financial and economic activities of the institution.
3. We approve the PFHD in a new form (order of the Ministry of Finance No. 186n as amended in 2020).
4. The term and procedure for the approval of PFHD is established by the founder or GRBS.
5. Within 10 working days after the approval of the PFHD, the institution is obliged to approve the schedule for the financial period.
6. Publish the 2020 schedule in the ENI.

A special automated system management - ACS PFHD.

In connection with the cancellation of the PP, the question of when the procurement plan should be posted after the approval of the PFHD in 2020 disappears by itself. The procurement plan has been canceled and will not have to be completed in 2020. But don't forget the schedule. Approve it within 10 business days after PFCD approval.

New PFHD for 2020

On 01.04.2020, a new order of the Ministry of Finance of the Russian Federation No. 17n entered into force. This standard corrected the provisions of the order of the Ministry of Finance No. 186n, by which officials introduced a new PFHD 2020.

All budgetary organizations, developing a plan of financial and economic activities for 2020 and the planning period 2021-2022, are guided by the new rules. During 2020, institutions were preparing for the transition to the new order.

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

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

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

The structure of the FHD plan from 2020

The new form of the document is significantly different from the old form. The text part in the new form is missing, and the tabular part is subdivided into:

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

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

What has changed in the structure of PFHD: table

Innovations from 04/01/2020

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of the plan for the financial and economic activities of the institution. The edits come into effect on 04/01/2020. This means that federal institutions subordinate to the Ministry of Finance must fill out the PFHD already in a new form. With regard to the rest of the state employees, the founders are obliged to bring the forms in accordance with the new provisions of the order of the Ministry of Finance of Russia dated 07.02.2020 No. 17n and bring the relevant orders to the institutions.

What changes in section # 1:

1. Updated codes to reflect grants. Enter the amounts taking into account the new requirements:
   • code 613 - if the grant was received by a budgetary institution;
   • code 623 - autonomous;
   • code 634 - grants for other non-profit organizations.
2. In line 2240, instead of the costs of social security for orphans and children left without parental care, it is necessary to indicate the costs of other payments to the population.
3. Updated codes for gratuitous receipts of section No. 1 of PFHD. Now, target subsidies and capital investments should be reflected under article 150, and use article 180 to reflect other income.

Here's what's going to change in section # 2:

1. Additional detail has been added in relation to the amounts of contacts under 44-FZ. We will have to highlight the procurement carried out under national and regional projects. The edits touched upon the lines deciphering already concluded government contracts and expected to be concluded.
2. The line for payments on government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be split by types of legal acts: separately indicate the amount of contracts under Law No. 44-FZ and separately - under Law No. 223-FZ.

Compilation rules

1. The column "Analytical code" for KOSGU is filled out only at the request of the founder.
2. There is also no breakdown by sources of financial support in the updated PFHD. Income by source will be reported line by line.
3. Specialists will have to justify not only payments, but also receipts. The Ministry of Finance did not provide a formal form for such justifications. Use the old forms of justification, enshrined in the abolished order of the Ministry of Finance No. 81n. There are 95 templates in total.
4. Calculations of income indicators will be formed on the basis of calculated incomes by sources, taking into account income arrears and advances received at the beginning of the reporting year.
5. The Ministry of Finance has fixed the rules for justifying the income part of profit by shares in authorized capital business partnerships, companies and dividends on shares and other securities owned by the institution.
6. A complete list of requirements for the formation of PFHD for 2020 is presented in the order of the Ministry of Finance No. 186n, as amended in 2020 (order of the Ministry of Finance 17n).

Planned indicators are allowed to be adjusted during the financial year if:

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

The rules have changed on how long to place the procurement plan after the change in the FHD plan: in 2020, publish the PP within 10 days from the date of approval new edition PFHD, and in 2020 it is not necessary to maintain a PZ, it is not required to make changes to the planning document.

Procurement schedule for 2020

The procurement planning document, drawn up on the basis of financial and economic performance indicators, includes information on all upcoming orders, including data on the purchase of technically complex goods, works, services and, if necessary, information on public discussion.

The approved schedule is obligatorily placed in the EIS. The formation rules are regulated by the decree of the government of the Russian Federation of September 30, 2019 No. 1279.

The scheduling rules for 2020 have been adjusted. What to reflect in the key planning document:

• identification code of the purchasing item;
• the name of the purchased object;
• code of the purchased object according to OKPD2 and the name of such a code;
• the amount of financial support, including for the current financial year, for the planning period and subsequent years;
• terms (frequency) of procurement - the year in which it is planned to carry out the procurement (including placing a notice, sending invitations to participate);
• mandatory public comment information. To do this, put down the value "Yes" or "No". It is allowed not to indicate in relation to purchases that are planned to be carried out in the planning period;
• Name authorized body(institutions) - for centralized procurement;
• the name of the procurement organizer - for joint procurement.

Approve the PG within 10 working days from the date of delivery of the LBO or approval of the PFHD. To do this, it is enough to sign electronic document enhanced digital signature. If the manager does not approve the planning document on time, then he faces a fine of 5,000 to 300,000 rubles (part 4 of article 7.29.3 of the Administrative Code of the Russian Federation).

Pay attention to the requirement: whether the procurement plan must comply with the FHD plan. Yes, I should. The requirement is relevant for 2020. In 2020, the PZ does not need to be maintained. But nobody canceled the compliance of the procurement schedule and PFHD. In terms of planned purchases and financing aimed at conducting procurement activities for the fiscal year and the planning period, the positions are identical.

The plan of financial and economic activities of a budgetary institution (FHD plan) is a document that reflects the financing model of a particular project. All budgetary institutions (municipalities) are provided with funds on the basis of a plan, which is drawn up and approved anew every year. The FHD plan for 2018 will need to be drawn up in a new way, in view of the changes in Order No. 81n in accordance with the instruction No. 142n of August 29, 2016.

General information about the changes

The plan of financial and economic activities reflects the composition of financing of state orders, capital investments and other activities of a budgetary organization that can bring any income. The planning period will be based on the period for which the municipal funding budget will be approved. This can be one fiscal year or a planning period of one to two years.
The template for drawing up a document for budgetary organizations is established by a special constituent body in a separate order. The main standard template of the FHD plan of a budgetary institution for 2018, a sample of its filling and instructions for the sequence of its preparation, approved by the Ministry of Finance Russian Federation by order No. 81n of July 28, 2010.
The plan of financial and economic activities established by a special constituent body or a body authorized to make constituent decisions is drawn up on the following grounds:

1. Approval of state or municipal tasks, as well as the provision of reporting on the quality and volume of municipal services provided by a budgetary institution.
2. Forecast of the size of material profit received as a result of entrepreneurial or other activities designed to generate income.
3. Obtaining funding in the amount necessary to make the necessary planned spending.
4. The list of the needs and requirements of a budgetary institution, the satisfaction of which is the basis for the fulfillment of the state task and the maintenance of the life of the entire organization.
5. An economic designation of all costs incurred to meet the needs of the institution.

Changes to the FHD plan in 2018

The plan of financial and economic activities for 2018, the new form of which was adjusted on the basis of the order of the Ministry of Finance dated August 29, 2016 No. 142n, differs from the old model in the degree of information transparency. Therefore, the following additional information must be indicated in the FHD plan:

• all income and expenses of the institution in relation to the types of financial security being sold;
• information about targeted funds allocated for the implementation of capital construction;
• planning purchases for the next financial year.

The constituent body established the need to provide, together with the FHD plan, a justification for it. Justification is a calculation of the costs incurred. The FHD plan of a budgetary institution for 2018, a sample of which is recommended in Appendix No. 2 of Order No. 81n. Based on the requirements, it is envisaged to fill out 18 documentary forms, which can be supplemented at the discretion of the budgetary organization.
The new form of the FHD plan for 2018 has been supplemented with column 5.1 "Subsidies for financial support for the fulfillment of the state task from the budget of the Federal Mandatory Health Insurance Fund", in which all reporting data on expenses and income from the CHI funds should be displayed.
The amendments made to the document are not final, since the Ministry of Finance plans to exclude from the FHD plan the Regulation, on the basis of which each budgetary institution must report on all manipulations involving target environments from the approved budget.

Filling in the FHD plan

The process of filling out the plan of financial and economic activities should take place in accordance with the following recommendations:

1. In the "I approve" heading on the main page of the FHD plan, you must indicate the name of the organization and the full name of its head (founder) who approved the plan. On the page below, information about the executive budgetary institution is entered: the name of the organization, the name of the head, the TIN and KPP numbers, as well as the numerical codes indicated in the headings.
2. It is necessary to fill in the "Contents" of the plan. The goals, objectives and activities of the organization are prescribed in accordance with the Charter.
3. In "Table 1" information is entered on all liabilities of the organization, financial and non-financial assets.
4. All data on financial indicators for the planned financial year are entered in "Table 2".
5. "Table 2.1" should contain data on the planned procurement costs.
6. "Table 3" and "Table 4" contain data on those funds, which entered the organization's use on a temporary basis.
7. The Appendix should contain all calculations for the costs of production and organizational processes: salaries, payment of taxes and arrears, the maintenance of seconded employees, payment of sick leave and leave.

Specific changes to the FHD plan for 2018

The new sample plan of financial and economic activities now displays all data on the organization's expenses with a justification (calculations) attached to it, and also lists all the norms and standards in accordance with which the plan form was filled out. For example, when calculating the amount of insurance contributions to non-budgetary organizations, it is necessary to provide data on tariff plans insurance organization.
The list of expenses on insurance premiums now does not indicate 213 KOSGU measures to reduce and prevent occupational injuries and occupational diseases. All documentation related to this type of expenses must be attached to the FHD plan.
When forming a tax expense item, it is worth considering the rates and timing of tax payments, the taxable base, as well as benefits. When compiling a report on payments, labor, technical and material resources are taken into account.
Regarding the reporting on the income of the organization, the source of income "Subsidy for financial support of the state assignment from the FFOMS" ("Table 2", order No. 81n) is placed in a separate column, the funds allocated from the federal, regional and local budgets are indicated in a single amount.