From what the plan of financial and economic activity of the educational organization is formed. Financial and economic activity plan of a state (municipal) institution

07.02.2023

After the founder approves the state or municipal assignment for 2019, draw up a FCD plan. At the same time, take into account the latest changes that officials have introduced.

From our article, you will learn how to draw up a plan for financial and economic activities in 2019, taking into account the latest changes in laws. Download a ready-made FHD plan template for 2019 and reference tables that will help you form a plan faster and without errors.

Last changes

The Ministry of Finance approved amendments to the Uniform requirements for the FCD Plan (Order of the Ministry of Finance dated October 30, 2018 No. 221n). The new rules state: on lines 110-180 indicate the codes of the analytical group of the subtype of budget revenues, on lines 300-420 - the codes of the analytical group of the type of source of financing of budget deficits.

The CFD plan will help the institution determine its expected revenues and planned expenditures for the upcoming 2019. The latest changes that need to be taken into account when forming the FCD plan were made by orders of the Ministry of Finance of Russia No. 227n dated December 13, 2017 and No. 142n dated August 29, 2016.

1. The indicators of the financial and economic activity plan now need to be confirmed by calculations (justifications). Each article of the FCD plan must be calculated and justified from the point of view of the needs of the institution in order to achieve the goals and objectives for which it was created by the founder.

2. A new column 5.1 “Subsidies for financial support for the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund” has appeared in table 2 of the FCD plan.

General requirements for the FCD plan

The requirements for the FCD Plan were approved by Order of the Ministry of Finance No. 81n dated July 28, 2010 (hereinafter referred to as the Requirements for the CCD Plan). The financial and economic activity plan for 2019 is formed by institutions in the Electronic Budget.

Draw up the FCD Plan in the manner and in the form that the founder establishes, taking into account the Requirements for the FCD Plan. He also has the right to ask you to make additional details of the indicators in the document. For example, quarterly, monthly, or by type of financial security, as in the report on.

Form the plan of financial and economic activity for the periods approved by the law on the budget. That is, if the financial year - then for one year, if the financial year and planning period - for the next year and planning period.

Indicate indicators in the FCD plan from the new procedure for applying KOSGU.

In the FCD plan for 2019, fill out all three parts: header, content and design. Let's talk about them in more detail.

At the end of the article, download a sample of filling out a financial and economic activity plan for 2019

header

In the "APPROVE" header, write down the name and full name. the head of the institution, his signature and the deadline for approving the FCD plan are also needed. Usually this date is set by the founder. Be sure to indicate the period for which the FCD plan was drawn up (fiscal year or fiscal year and planning period).

1. Text (descriptive);

2. Tabular:

indicators of financial condition (table 1);
indicators on receipts and payments (table 2);
payments on expenses for the purchase of goods, works, services (table 2.1);
information about the funds at the temporary disposal of the institution (table 3);
background information (table 4).

In the first part, indicate the goals and activities of the institution in accordance with the charter, as well as a list of paid services. In the second - general information about the activities of the institution and its necessary financial indicators.

How to fill in the indicators of the financial condition of the institution (table)

In table 1, reflect the total book value of real estate and movable property, including OCDI. Take the data as of the date of the FCD plan. Provide information in the context of the value of the property, which:

fixed by the founder on the right of operational management;
acquired at the expense of funds allocated by the founder, or income from paid activities.

How to fill in the indicators for receipts and payments (table)

At the stage when the draft budget for the next year (planned period) is being formed, start filling out table 2. Fill it out, taking into account the details of the funding sources:

subsidies for the implementation of state tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget) (column 5);
subsidies for the implementation of the state task from the FFOMS (column 5.1);
targeted subsidies (column 6);
subsidies for capital investments (column 7);
CHI funds (column 8);
receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities (column 9), including grants (column 10).

Admission figures

Form information about subsidies, grants in the form of subsidies, budget investments and public obligations based on the information of the founder. I note that the data of planned indicators for the receipt of targeted subsidies or subsidies for capital investments must comply with the Information on transactions with targeted subsidies (f. 0501016).

Form information on income from income-generating activities based on the planned scope of work or services and their estimated cost of implementation. If during the planned year the institution receives income that is not taken into account in the CFD plan, make changes to the plan.

If the founder has decided to return the balance of the targeted subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts in a separate line with a minus sign (letter of the Ministry of Finance No. 02-06-10 / 225 dated January 24, 2013).

Payment indicators

Form the planned indicators for payments according to the costs that are directed:

for employee benefits and payroll;
for social and other payments to the population;
for taxes, fees and other payments;
for gratuitous transfers to organizations;
for other expenses;
for the purchase of goods, works, services. Detail the total amount of these costs in the procurement plan and schedule.

Justify planned expenses. If the founder has established that the costs in the CFD plan are divided by source, then make the justifications separately for each source of financial support. Otherwise, reflect all indicators for payments only in column 4. The exception is line 260 “Costs for the purchase of goods, works, services”. According to it, always divide expenses according to the sources of their financing (subsidies for state assignments, for capital investments and other purposes, compulsory medical insurance funds, income from paid activities). The basis is paragraphs 8.1, 11 of the Requirements for the FCD plan.

Making part

The formal part of the FCD plan includes information about the officials who are responsible for its content:

head of an institution or department,
head of financial and economic service,
chief accountant,
document executor.

Further, the FCD plan must be approved, the procedure is different for budgetary and autonomous institutions. After approval, publish the plan on the official website: http://www.bus.gov.ru.

On a quarterly basis, as part of the financial statements, institutions submit to the founder a report on the implementation of the FCD plan for.

Before handing in the FCD plan, be sure to The Institutional Accounting Experts have selected eight mistakes that, as a rule, do not cause concern to your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. A mini-test has been prepared for each error: you will immediately know if you have a problem and understand how to find and fix the inaccuracy.

Sample FHD plan for 2019

Download the business plan for 2019.

Plan of financial and economic activity

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

IN text part plan specifies:

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

IN tabular part plan are:

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

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

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

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

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

Planning expenses of a budgetary institution

In the sub-item "Salary", budgetary expenses for wages on the basis of contracts are planned. When calculating the required amount of funds for this article, as a rule, use:

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

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

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

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

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

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

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

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

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

OOTN \u003d OP + TN,

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

Space heating costs calculated according to the formula

OP = Kubzd C Η F K 1,2,3R ,

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

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

C = S ych /S zd

Where S ych - the area of premises occupied by the institution in the building; S zd - the total area of the building.

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

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

Expenses for payment of electricity consumption determined by the following formula:

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

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

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

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

The sub-item "Rent for the use of property" includes the costs of paying rent in accordance with the concluded lease (sublease) agreements for property for the purpose of rendering state and municipal services.

The sub-item "Services for the maintenance of property" plans the expenses of the institution for paying for contracts for the provision of services related to the maintenance of non-financial assets that are both in operational management and leased.

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

calculation of payment for the accommodation of seconded employees;
calculation of payments for civil liability of vehicle owners;
calculation of expenses for the installation of local computer networks, information services for institutions;
calculation of the average annual cost of private security services.

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

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

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

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

Document structure	What has changed in PFCD
Section #1	Updated codes for gratuitous receipts of section No. 1 of PFCD. Now reflect targeted subsidies and capital investments under article 150, and use article 180 to reflect other income.
	The codes that reflect the gratuitous receipts of grants have been updated. 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.
	In 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 #2	The line for payments under 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 amounts of contracts under Law No. 44-FZ and separately under Law No. 223-FZ.
Section #2	Additional detail has been added regarding the amounts of contacts under 44-FZ. We will have to single out purchases made under national and regional projects. The amendments affected the lines that decipher the already concluded state contracts and are expected to be concluded.

What is PFCD for?

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

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

The document is based on:

An approved state or municipal task and indicators characterizing the quality or volume of state (municipal) services.
The brought amount of financing, calculated according to the current standard costs.
The projected amount of income from the implementation of 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 justifications for the need for planned income and expenses.

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

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

PFCD for 2020 by order No. 81n	PFCD for 2020 by order No. 186n
The text part is mandatory	The text part is missing
Table 1 "Indicators of the financial condition of the institution" is being formed	Table 1 has been removed from the form, it is not necessary to fill it out
Table 2 is compiled "Indicators for receipts and payments of the institution"	Settlement information is indicated in section 1 "Receipts and payments"
Information is entered in table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of the institution"	Section 2 "Information on payments for the purchase of goods, works, services" is filled out
Table 3 “Information on the funds received at the temporary disposal of the institution” is being prepared	Not filled
Table 4 “Reference information” is filled in (on public obligations, budget investments, funds in temporary disposal)	Not filled
Detailed justification of income is not provided	Substantiation of income for all sources of financing is being prepared
	Justification calculations for all types of expenses are formed

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

Who and when draws up the FCD plan

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

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

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

How to fill in correctly for 2020

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

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

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

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://www.allbest.ru/

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

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

Completed by: Khamidov M.

Rostov-on-Don - 2015

Each educational institution provides for the preparation of a financial and economic activity plan (hereinafter referred to as PFEP) in accordance with the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81-n (as amended by Order of the Ministry of Finance of Russia dated October 2, 2012 No. 132n).

The above order established the features of the preparation and approval of the PFCD. The body exercising the functions and powers of the founder has the right to establish the specifics of the preparation and approval of the Plan for individual institutions.

At the stage of drafting the budget for the next financial year, a budgetary/autonomous educational institution draws up a draft PFCD based on the information provided by the founder on the planned volumes:

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

targeted subsidies;

budget investments;

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

After the approval of the law (decision) on the budget, the draft PFCD is specified.

Objectives of compiling PFCD:

planning the total volume of receipts and payments;

determination of the balance of financial indicators;

planning activities 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;

managing the income and expenses of the institution.

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

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 income indicators are indicated by types of services (works). The planned volumes of payments related to the fulfillment of a municipal assignment by an institution are formed taking into account the standard costs determined in accordance with the approved procedure for determining the settlement and standard costs for the provision of municipal services (performance of work) by institutions and the maintenance of their property.

The PFCD is signed by the officials responsible for the data contained in the PFCD - the head of the institution (an 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 as amended) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution. The plan of the state (municipal) budgetary institution (Plan as amended) is approved by the body exercising the functions and powers of the founder. The body exercising the functions and powers of the founder is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

This decision entails a number of significant consequences for the educational institution. First of all, they are expressed in a serious real limitation of the formally provided opportunities for a budgetary institution to manage financial resources. Autonomous institutions, independently approving the plan, in this sense really freely dispose of funds, taking into account the requirements of legislative acts. Budgetary institutions are made dependent on the position of the founder, who, without approving a plan with certain indicators, can thereby put pressure on a budgetary institution in terms of resolving issues of financial and economic activity.

Individual founders transfer the possibility of approving the plan to the educational institution itself, thereby actually providing it with the financial freedom that is provided for by law. An example of such a founder is the Ministry of Education and Science of the Russian Federation.

Some budgetary institutions face a number of typical problems. First of all, this is pressure for the purpose of one or another distribution of income from income-generating activities, in the format of refusing to sign the FCD plan until the distribution of expenses that suits the founder is reflected in the plan. Theoretically, this situation is easily resolved in court, but in fact, not all institutions are ready to sue their founders. The second typical problem is the extremely slow approval of plans, when institutions are faced with a situation in which it is possible to make changes to the FCD plan only in the next quarter, half year, or, in the worst cases, the next financial year. Formally, it is impossible to force the founder to consider the FCD plan within a certain period of time; he has the right to spend as much time on consideration 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 to violations and seriously interferes with work.

financial economic municipal budget

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

				Minister of Education of the Rostov Region

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

Plan of financial and economic activity
on 20___year

					KFD form
"_____" ___________________ 20___


Name of the state budgetary institution (subdivision)




Unit of measurement: rub.
Name of the body exercising the functions and powers of the founder MinistryformedniaRostovareas


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



I.Information about 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
Name of indicator
I. Non-financial assets, total:

1.1. Total book value of real estate state property, total
including:
1.1.1. The value of property assigned by the owner of the property to the state budgetary institution on the basis of the right of operational management
1.1.2. The cost of property acquired by a state budgetary institution (subdivision) at the expense of funds allocated by the owner of the property of the institution
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 highly valuable movable property
1.2.2. Residual value of especially valuable movable property
II. Financial assets, total

2.1. Accounts receivable on income received from the federal budget
2.2. Accounts receivable on advanced payments received at the expense of the federal budget total:
including:
2.2.1. on advances issued for communication services
2.2.2. on advances issued for transport services
2.2.3. on advance payments 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 acquisition 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 at the expense of 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 advance payments 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 acquisition 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. Liabilities, total

3.1. Overdue accounts payable
3.2. Accounts payable for settlements with suppliers and contractors at the expense of the federal budget, total:
including:
3.2.1. for payroll payments
3.2.2. on payment for communication services
3.2.3. for payment of transport services
3.2.4. for utility bills
3.2.5. payment for property maintenance services
3.2.6. payment for other services
3.2.7. for the acquisition of fixed assets
3.2.8. for the acquisition of intangible assets
3.2.9. for the acquisition of non-produced assets
3.2.10. for the acquisition of inventories
3.2.11. for 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. for payroll payments
3.3.2. on payment for communication services
3.3.3. for payment of transport services
3.3.4. for utility bills
3.3.5. payment for property maintenance services
3.3.6. payment for other services
3.3.7. for the acquisition of fixed assets
3.3.8. for the acquisition of intangible assets
3.3.9. for the acquisition of non-produced assets
3.3.10. for the acquisition of inventories
3.3.11. for 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
Name of indicator	Fiscal classification code for general government operations	Total (transactions on personal accounts opened with the regional treasury)
Planned balance of funds at the beginning of the planned year
Proceeds, total:
including:
Subsidies for the implementation of the state task
Targeted subsidies
Budget investments
Receipts from the provision of services (performance of work) by a state budgetary institution (subdivision), the provision of which for individuals and legal entities is carried out on a paid basis, total
including:
Service No. 1
Service No. 2
Income from other income-generating activities, total:
including:
Proceeds from the sale of securities
Planned balance of funds at the end of the planned year
Payments, total:
including:
Remuneration of labor and accruals on wage payments, total

Wage
Other payments
Payroll accruals
Payment for works, services, total

Communication services
Transport services
Public utilities
Rent for the use of property
Works, property maintenance services
Other works, services
Free transfers to organizations, total

Free transfers to state and municipal organizations
Social security, total

Benefits for social assistance to the population
Pensions, benefits paid by organizations of the general government sector
other expenses
Inflow 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-productive assets
Increase in the cost of inventories
Volume of public liabilities, total

Head of a state budget institution (subdivision)
(authorized person)		(signature)	(full name)
Head of the financial and economic service of the state budgetary institution (subdivision)
				(signature)	(full name)
Chief accountant of a state budgetary institution (subdivision)
				(signature)	(full name)
Executor
			(signature)	(full name)


"_____"________________ 20___

Hosted on Allbest.ru

...

General information about changes

The plan of financial and economic activity reflects the composition of the financing of government assignments, 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 municipalities' funding budget will be approved. This may be one financial year or a planning period of one or two years.
The template for compiling a document for budgetary organizations is established by a special constituent body in a separate order. The main standard template for the FCD plan of a budgetary institution for 2018, a sample of its completion and instructions for the sequence of its preparation, were approved by the Ministry of Finance of the Russian Federation by order No. 81n dated July 28, 2010.
The plan of financial and economic activity, established by a special constituent body or a body authorized to make constituent decisions, is drawn up on the following grounds:

Approval of state or municipal tasks, as well as reporting on the quality and volume of municipal services provided by a budgetary institution.
Forecast of the amount of material profit received as a result of entrepreneurial or other activities designed to generate income.
Obtaining financing in the amount necessary to make the necessary planned expenses.
A list of needs and requirements of a budgetary institution, the satisfaction of which is the basis for fulfilling the state task and maintaining the life of the entire organization.
Economic designation of all costs incurred to meet the needs of the institution.

Changes in the FHD plan in 2018

The financial and economic plan 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 openness of information. Therefore, the following additional information must be indicated in the FCD plan:

all income and expenses of the institution, in relation to the types of financial security implemented;
information on targeted funds allocated for the implementation of capital construction;
procurement planning for the next financial year.

The founding body established the need to provide a rationale for it along with the FCD plan. The rationale is a calculation of the costs incurred. FCD 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 in 18 documentation forms, which can be supplemented at the discretion of the budgetary organization.
The new form of the FCD plan for 2018 was supplemented with column 5.1 “Subsidies for the financial support of the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund”, which should display all reporting data on expenses and income from the MHI funds.
The amendments made to the document are not final, as the Ministry of Finance plans to exclude from the FCD plan the Regulation, on the basis of which each budgetary institution must report on all manipulations involving target environments from the approved budget.

Filling out the FCD plan

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

In the “Approve” header on the main page of the FCD plan, you must indicate the name of the organization and the name of its head (founder), who approved the plan. On the page below, data on the executive budgetary institution is entered: the name of the organization, the full name of the head, the TIN and KPP numbers, as well as the numerical codes indicated in the headings.
It is necessary to fill in the "Content" of the plan. The goals, objectives and activities of the organization are prescribed in accordance with the Charter.
“Table 1” contains information on all liabilities of the organization, financial and non-financial assets.
“Table 2” contains all data on financial indicators for the planned financial year.
"Table 2.1" should contain data on the planned costs of procurement.
"Table 3" and "Table 4" contain data on those funds that came into the use of the organization on a temporary basis.
The Appendix should contain all calculations for the costs of production and organizational processes: wages, payment of taxes and debts, maintenance of seconded employees, payment of sick leaves and vacations.

Special changes in the FCD plan for 2018

The new sample plan of financial and economic activity now displays all the data on the expenses of the organization with the rationale attached to it (calculations), 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 premiums to non-budgetary organizations, it is necessary to provide data on the tariff plans of the insurance organization.
The list of expenses for 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 FCD plan.
When forming a tax expense item, it is worth considering the rates and terms for paying taxes, 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 the financial support of the state task 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.