The plan of financial and economic activities of a budgetary autonomous institution. The plan of the financial and economic activities of the institution. III. Requirements for the approval of the Plan and Details

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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 economic activity state educational institutions

Completed by: Khamidov M.

Rostov-on-Don - 2015

For each educational institution provides for the preparation of 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 the 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 commitment to natural person to be enforced in monetary form, the powers for the execution of which on behalf of the body executive power(organ local government) are transferred to the institution in accordance with the established procedure.

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 balance 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 financial condition institutions (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of the PFHD compilation).

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).

Planned indicators for receipts are indicated in the context of types of services (works). The planned amounts of payments related to the implementation of the municipal task by the institution are formed taking into account the normative costs determined in accordance with the approved procedure for determining the estimated and normative 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 of the established procedure, the plan of the state (municipal) autonomous institution(The plan with amendments) 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 an educational institution. First of all, they are expressed in a serious real limitation of the formally envisaged possibilities of a budget institution to manage financial resources. Autonomous institutions that 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. 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 changes to the FHD plan are possible 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 right 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 received from the 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. to pay for 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	Sector Transaction Budget Classification Code government controlled	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
Proceeds from the provision of services (performance of work) by a state budgetary institution (subdivision), the provision of which for individuals and legal entities 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 and accruals for wage payments, 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 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
The 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 (unit)
				(signature)	(full name)
Chief accountant of a state budgetary institution (division)
				(signature)	(full name)
Executor
			(signature)	(full name)


"_____" ________________ 20___

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Requirements for the FHD Plan

On the official website for publishing draft regulatory legal acts at http://regulation.gov.ru/projects?type=Grid#npa=83114 published project of the 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). Currently, the Project has passed public discussions.
The project is supposed to be used in the formation of the FHD Plan of budgetary and autonomous institutions for 2019. At the same time, the current 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, will become invalid.
The institution draws up the FHD Plan in the manner determined by the authorized federal executive body, the executive body of the constituent entity of the Russian Federation, the local government body exercising the functions and powers of the founder in relation to the institution (hereinafter - the founding body, the Procedure of the founding body), and in accordance with the requirements to the plan approved by the Project.
In the event of a change in the jurisdiction of the institution during the current financial year, the FHD 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 frame established by it. Recall that at present, in accordance with clause 20 of Requirements No. 81n, when the jurisdiction of the institution changes, the 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 at the same time there was no set deadline when it needed to be done.
Clause 2 of the current Requirements No. 81n establishes that separate (structural) subdivisions without the rights of a legal entity exercising powers for accounting (branches of the institution) draw up a FHD Plan according to the same rules as the parent institution.
According to clause 3 of the Draft, the FHD Plan can be approved for a branch providing state (municipal) services in accordance with the state (municipal) assignment approved by the institution and exercising the authority to maintain accounting. In this case, the institution has the right to decide whether to approve the FHD Plan for 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 refer to the institution and the branch, respectively.
Similarly, if the federal government agency is the founder of the federal budgetary and autonomous institutions subordinate to him on the basis of a regulatory legal act of the Government of the Russian Federation, the requirements established for the founders (clause 4 of the Draft) apply to him.
The plan is drawn up for the current financial year (current financial year and planning period) and approved for the term of the law (decision) on the budget.

The planning of the financial and economic activities of an educational organization is an important part of analytical work, which makes it possible to properly manage resources to ensure the educational process. New plan FHD 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 state (municipal) 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

Designing financial and economic activities of schools for 2020 calendar year associated with the entry into force of 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 out 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:

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

According to experts, a distinctive feature of the new FHD plan for 2020 should be the specifics of meanings, 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, from the planning document it is necessary to exclude information duplicated in other papers (School Charter, balance sheet), on the other hand, it is necessary to confirm all the numerical values of the expected income and expenses with detailed justifications, thereby providing the specifics of the 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:

Calculations of planned financial indicators must be carried out not only for the payable money, but also credited to the balance. The value is indicated exclusively in rubles, all financial transactions are recorded with an accuracy of two decimal places.
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.
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.
The FHD plan for schools that are supported by the federal budget must be submitted for approval to the authorized authorities.

Save this to yourself so you don't lose:

- On the spending of funds allocated for the implementation of the state assignment (expert recommendations)
- What to check for the director in terms of FHD (effective organizational solutions)

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 a 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 within the framework of 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:

Capital: contains the name, reporting period, general information about the educational institution, and payment details.
Content: text information, tables, graphs of expenses and incomes for the reporting period, the book value of the property, the costs incurred.
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 errors, among which I would like to note the following:

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.
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.
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.
It is recommended to check the cadastral value of the land plot every reporting period due to possible changes in values.
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:

The accountant draws up a working draft of the document on planning financial and economic activities and submits it to the manager for analysis.
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.
The project is submitted for verification to the founder and representatives of the regional investment management committee.
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 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 of the Russian Federation, 1996, N 3, Art. 145; 2010, N 19, Art. 2291) , as well as part 13 of Article 2 of the Federal Law of November 3, 2006 N 174-FZ "On Autonomous Institutions" (Collected Legislation of the Russian Federation, 2006, N 45, Art. 4626; 2010, N 19, Art. 2291) I order:

1. 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 executive bodies, 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 Improving legal status state (municipal) institutions "(Collected Legislation of the Russian Federation, 2010, No. 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 to 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. A state (municipal) budgetary and autonomous institution, their separate (structural) subdivisions without the rights of a legal entity, exercising powers for accounting (hereinafter, respectively, an institution, a subdivision) draws up a Plan in the manner determined by the executive authority (local self-government body) exercising the functions and powers of the founder in relation to the institution (hereinafter - 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.

II. Planning requirements

4. The plan is drawn up by the institution (division) 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 transcript) 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 subdivision (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, taxpayer identification number (TIN) and the value of the reason for registration (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 (unit) in accordance with federal laws, other normative (municipal) legal acts and the charter of the institution (the position of the unit);

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 the 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 of the financial condition of the institution (unit) (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 - 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 obligations to individuals in monetary form, the powers to fulfill which on behalf of the public authority ( government body), the local government is planned to be transferred to the 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 amounts of public obligations to an individual are indicated, subject to execution in monetary form, the powers for the execution of which on behalf of a public authority (state body), a local government body are transferred to an 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;

purchase 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 the manner 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 operations 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 of the classification of operations of the general government sector, based on the economic content of the 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 for directing them to the same purposes was confirmed in accordance with the established procedure in the context of subsidy codes for each subsidy, with the subsidy code reflected in column 4, in case 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, source financial security which are targeted subsidies.

Disbursement targets can be disaggregated to the level of groups and items in the classification of general government operations in the budget classification of the Russian Federation, and for the "Receipt of non-financial assets" group - with an indication of the group code for the classification of general government operations.

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 the 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.

Clarification 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 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 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.

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 a document already in new form and according to the new rules of the Ministry of Finance for the FHD plan for 2020. With regard to the rest of the public sector 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.

Document structure	What has changed in PFHD
Section No. 1	The codes for gratuitous receipts of section No. 1 of the PFHD have been updated. Now, target subsidies and capital investments should be reflected under article 150, and use article 180 to reflect other income.
	Updated codes, which reflect gratuitous receipts of grants. Enter the amounts taking into account the new requirements: code 613 - if the grant is received by a budgetary institution; code 623 - autonomous; code 634 - grants for other non-profit organizations.
	On line 2240, instead of the costs of social security for orphans and children left without parental care, indicate the costs of other payments to the population.
Section No. 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.
Section No. 2	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 the already concluded government contracts and expected to be concluded.

What is PFHD for?

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

The template and features of the formation of PFHD 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 of August 31, 2018). The order establishes the requirements for drawing up a plan, the features of the formation of calculations of justifications, the procedure for approval and the recommended sample of the document. Standard forms for calculating justifications are presented in the order of the Ministry of Finance of Russia dated 07.28.2010 No. 81n, it is valid until 01.01.2019.

The document is drawn up on the basis of:

The approved state or municipal task and indicators characterizing the quality or volume of state (municipal) services.
The amount of financing brought in, calculated according to the current regulatory costs.
The projected amount of proceeds from the implementation of the entrepreneurial and other. income-generating activities.
Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
Economic feasibility studies of the need for planned income and expenses.

What changes in the rules for filling out PFCD for 2020

Since 2020, the requirements for the preparation of PFCD have changed: order No. 81n will cease to be effective from 01.01.2019. Legislators have determined that it is necessary to draw up a FHD plan for 2020 under the new rules. They were approved by order of the Ministry of Finance No. 186n. Key changes are presented in the table.

PFHD for 2020 by order No. 81n	PFHD for 2020 by order No. 186n
The text part is filled in without fail	The text part is missing
Forming table 1 "Indicators of the financial condition of the institution"	Table 1 was removed from the form, you do not need to fill it out
Table 2 is compiled "Indicators of receipts and payments of the institution"	Settlement information is indicated in section 1 "Receipts and payments"
Information is entered into table 2.1 "Indicators of payments for the costs of the purchase of goods, works, services of the institution"	Completed section 2 "Information on payments for the procurement of goods, works, services"
Table 3 is being prepared "Information about the funds received at the temporary disposal of the institution"	Not filled
Completed table 4 " reference Information"(On public obligations, budget investments, funds in temporary disposal)	Not filled
Detailed justification of income is not provided	Income justification is being prepared for all sources of funding
	Calculations are formed to justify all types of costs

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

Who draws up the FHD plan and when

The subordinate budgetary institution is engaged in drawing up a draft plan of financial and economic activities. Budget and autonomous organizations prepare drafts and amendments to PFHD.

Federal institutions are required to place planning document v state system"Electronic budget" in the "Budget planning" subsystem.

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

How to fill in correctly for 2020

The new form is presented in two sections: “Receipts and payments” and “Information on payments”. We will present the procedure for drawing up and approving a FHD plan for a budgetary institution in the form of step-by-step instructions:

We fill in receipts. The first table lists all possible sources of income. The contractor indicates the estimated indicators for the next year and the planned period. We include expenses. In this part, the expenditure component is summarized. Decryption is in the next section. Equality of income and expenditure is mandatory.
In column 3 of the first table, we put down the BCF for income (analytical code) and expenses (CWR), respectively. All information is taken from the order of the Ministry of Finance No. 132n.
In column 4 we indicate KOSGU for reflection economic value planned operation.
We post the calculated values of income and expenses by financial periods. For the current PFHD, these are 2020 and 2021-2022.
We detail expenses. The contractor makes a breakdown of payments for each planning period for KOSGU.
We fill in the second section "Information on payments". We divide the expenditure amounts into contracts that are planned to be concluded under 44-FZ and 223-FZ. A breakdown is also made according to the dates of imprisonment. Agreements that must be concluded before the beginning of the reporting period are indicated separately. The other line contains contracts that are planned to be concluded next year.
Checking the calculations. After filling in all the necessary lines, the document is signed by the manager and the responsible executor. We indicate the date of compilation.

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