The financial and economic activity plan of a budgetary institution (PFHD) is developed and approved annually. It is one of the main documents that determine the financing of state (municipal) institutions. Officials adjusted mandatory requirements to compiling the PFHD for next year, in this article we will look at the main innovations.
General
PFHD is a document that defines the structure of financing a state task, capital investments, income-generating activities, etc. The document is drawn up 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 is financed by a budgetary institution.
The template and features of the formation of PFHD for subordinate organizations are established by the founder in a separate administrative document. The standard template and mandatory requirements for drawing up the document were approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.
Download the FHD plan form for 2019
The FCD plan of a state institution is approved by the founder or a body empowered by the founder. The document is drawn up on the basis of:
- An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
- The completed amount of financing, calculated based on current standard costs.
- The projected amount of revenue from business and other income-generating activities.
- Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the functioning of the institution.
- Economic justification for the need for planned expenses.
FCD plan for 2019 with changes
Since 2018, the requirements for drawing up the PFHD have changed: order 81n (2019 FHD plan) was adjusted by order of the Ministry of Finance of Russia dated 08/29/2016 No. 142n. First of all, the amount of information disclosed has increased significantly. Now you need to specify additional indicators:
- income and expenses by type of financial support;
- information on procurement for the planned period;
- information about targeted funds in the context of capital construction projects.
The legislator established the need to provide justification (calculations) for all indicators regarding expenses. The recommended sample is established in Appendix No. 2 to Order 81n. The requirement requires the completion of 18 forms; forms may be supplemented at the discretion of the institution.
The document form has been supplemented with a new column 5.1 “Subsidies for financial support fulfillment of the state task from the budget of the Federal Mandatory Fund health insurance", in which it is necessary to disclose the indicators of income and expenditure at the expense of compulsory health insurance funds. At the end of the article you can download a sample FCD plan for 2019.
How to fill out the PFHD
Step 1. On the first page of the FHD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (maybe the founder). Below fill out the section with information about your organization: name, full name. manager, TIN and KPP, as well as the codes listed in the headers.
Step 2. Complete the Contents section. The purpose and types of activities are indicated in accordance with the Charter.
Step 3. In the “Table 1” section, enter information about financial and non-financial assets and liabilities.
Step 4. In the “Table 2” section, indicate financial indicators for the planned financial year. The pages dedicated to the first and second planned financial years are filled out in the same way.
Step 5. In “Table 2.1”, enter data on planned procurement costs.
Step 6. In “Table 3” and “Table 4” indicate information about the funds that are at temporary disposal.
Step 7. In the appendices, provide calculations for planned expenses: wages, business trips employees, other payments.
Special changes in the 2019 PFHD
Now the FCD plan specifies in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards should be followed when forming them. Thus, when calculating insurance contributions to extra-budgetary funds, it is necessary to take into account the tariffs for these contributions.
One of important points in reflecting the costs of insurance premiums is the exclusion from 213 KOSGU of measures to ensure measures to reduce industrial injuries and occupational diseases. A sample form, a plan for financial support for preventive measures, as part of the calculations for these activities, must be attached to the corresponding type of expense.
Now institutions are preparing a plan for the financial and economic activities of the institution for next year: summarize information about expected income and planned expenses. How to correctly draw up and approve a FCD plan, as well as justifications for it with ready-made samples, is in the article.
The unified requirements for the FCD Plan were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up a financial and economic activity plan in the manner and form established by the founder. Features for separate divisions also determined by the founder.
For what period do institutions draw up a plan?
Draw up a FCD plan for periods approved by the law (decision) on the budget:
- financial year – for one year;
- financial year and planning period – for the next year and planning period.
The founder, in his own manner, has the right to provide for additional detail of the indicators. For example, by time interval - quarterly, monthly, or by type of financial support.
Regional and municipal institutions formulate the FCD Plan in regional and municipal information systems. For example, municipal institutions of the city of Perm work with the FHD Plan in centralized system“AKTs-Planning” (clause 2.15 of the Procedure approved by the resolution of the administration of the city of Perm dated July 18, 2011 No. 354).
Employees believe that they cannot be punished for being rude at work if they cope with their responsibilities. Sometimes they are right, even if the local regulations of the institution prohibit inappropriate behavior. But it also happens that the chief accountant works both on holidays and on weekdays until late, and as a reward receives a reprimand and dismissal. Moreover, the court sides with the employer.
Data on income-generating activities in the FHD plan
Generate data on income from income-generating activities based on the planned volume of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.
If during the year you receive income that was not taken into account in the FHD Plan, make changes to it.
If the founder has decided to return the remainder of the targeted subsidy to the budget, reflect the return amounts in the section of planned revenue indicators on a separate line with a minus sign ().
The receipt of income by budgetary and autonomous institutions is reflected in accounting.
Indicators for payments when drawing up a plan for financial and economic activities
Form the planned indicators for payments in the context of payments that are aimed at:
- for employee benefits and salary accruals;
- for social and other payments to the population;
- for taxes, fees and other payments;
- for free transfers to organizations;
- for other expenses;
- for the purchase of goods, works, services.
Justification of the indicators of the FCD plan
Formal part of the FCD plan
The formal part of the FCD Plan must contain the signatures of officials responsible for its content:
- manager (person authorized by him);
- the head of the financial and economic service or another person authorized by the head;
- executor of the document.
This is stated in paragraph 18 of the requirements approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.
Approval of the financial and economic activity plan
The budgetary institution forms the FCD Plan and transfers it to the founder so that he can use it. The founder has the right to grant the authority to approve the FCD Plan to the head of a budgetary institution. The founder establishes by order the time frame for approving the Plan.
The autonomous institution submits the completed FCD Plan for consideration to the supervisory board, which issues a conclusion based on the results. Send a copy of the conclusion to the founder for review. And then, taking into account the conclusion of the supervisory board, the FCD Plan is approved by the head of the institution.
Before submitting the FHD plan, be sure to. The magazine's experts have selected eight mistakes that, as a rule, do not cause concern among 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 find out if you have a problem and understand how to find and correct the inaccuracy.
All state and municipal budgetary institutions are required to formulate a financial and economic activity plan (PFAC). The requirements for drawing up such a document are regulated by Order of the Ministry of Finance of the Russian Federation No. 81n dated July 28, 2010. Adjustments are periodically made to it. Therefore, each customer needs to know the latest information on this issue.
What is PFHD and who should compile it?
A financial and economic activity plan is a document that is used in the process of generating expenses and income of an enterprise. It can be compiled only for a financial year or a financial year and a planning period. This will depend on the budget law. It follows from 7-FZ and 174-FZ that PFHD should be open to all citizens of Russia. For this purpose, the document is published on the official website of the institution on the Internet.
K PFHD current legislation the following requirements apply:
- The plan is formed at the stage of budget allocation for the next financial year.
- Compiled using the cash method in rubles.
- All amounts are indicated with an accuracy of two decimal places.
- The document is drawn up according to the structure and form approved by the Government.
All autonomous institutions, as well as budget-funded enterprises that receive subsidies from the federal budget in accordance with the resolutions of local governments, are required to formulate a plan for financial and economic activities.
Formation goals
Relying on government agencies The responsibility to draw up a plan serves the following purposes:
- Competent income planning cash on accounts and their subsequent rational spending.
- Calculation financial indicators and analysis of their balance.
- Planning activities that help improve the efficiency of spending the institution's funds.
- Preventing the formation of overdue accounts payable.
- Effective management of expenses and income of the organization.
A correctly drawn up document will allow you to effectively manage all finances. If necessary, regulatory authorities can conduct an inspection and identify existing violations. This helps stop rampant corruption in the country.
Connection of PFHD with government procurement
All budgetary institutions are required to purchase the goods and services they need in accordance with the current 44-FZ. At the same time, they are responsible for drawing up a procurement plan, as well as a schedule. These documents are made publicly available and make the company’s work more transparent.
The procurement plan is drawn up by the enterprise on the basis of the financial and economic activity plan. In this case, the amounts of planned purchases in both documents must match. According to current regulations, a procurement plan is formed and endorsed within 10 working days from the date of approval of the PFHD. This procedure for federal-level customers is determined by Government Decree No. 552 of June 5, 2015. For municipal organizations, similar rules are provided for by Government Decree No. 1043 of November 21, 2013.
The procurement plan formed on the basis of the PPCD must contain all planned expenses, information on the purchase of technically complex goods, information on the need to organize public discussion of the purchase of individual goods or services. The document compiled in electronic form published in the EIS.
What does PFCD contain?
The structure of the PFHD is determined by the Government of the Russian Federation. The document must contain the following parts:
- Collateral. It allows you to describe the basic data of the company, as well as the time period, units of measurement, and so on. It must indicate: the name of the document, the date of its formation, the details of the institution, the year for which the plan is being drawn up.
- Meaningful. It indicates the main indicators of the company’s financial and economic activities. Must consist of a text area and a table area. The document reflects the goals and activities of the company, a list of services provided for a fee, total cost real estate on the balance sheet of the organization, the value of movable property and other information.
- Decorating. Allows you to detail the participants in the planning process. It indicates the specific officials who are entrusted with the responsibility for drawing up the document. It is these people who will be responsible for the correctness of the plan.
When drawing up the plan, funds intended for fulfilling government tasks, as well as investing in capital real estate provided on a competitive basis, are taken into account. In addition, the plan should detail the costs of maintaining in good condition infrastructure, including those carried out for procurement within the framework of 223-FZ.
Making changes to the PFHD
If during the year the organization has unplanned expenses, then changes to the PFHD are allowed. At the same time, the procurement plan and schedule are adjusted. Updated indicators should not conflict with previously entered data. Rating 4.15 (10 Votes)
Entry into force
The procedure for approving the FCD plan
It was previously established that the FHD plan for budgetary institution approved by the founder, who can delegate these powers to the head of the budgetary institution. Everything has changed in the new edition. Now the main norm is this: the FCD plan is approved by the head of the institution, unless otherwise established by the body exercising the functions and powers of the founder.
Thus, if the founder orders a subordinate institution to draw up a FCD plan taking into account Order No. 140n, without reading this order carefully, then he will lose the right to approve the FCD plan for the budgetary institution he created.
It has also been added that decision on changes The head of the institution is accepted into the FCD plan (previously this issue was not regulated, which gave the founder the right to initiate changes to the FCD plan).
Changing the table of data on the actual indicators of the financial condition of the institution
Tabular part of the plan is now preceded by table 1 (previously this table did not have a number), containing data on actual indicators according to financial condition before drawing up the FCD plan. At the same time, the problem with choosing on what date the indicators for this table should be taken has not been resolved. It is prescribed that as of the last reporting date preceding the date of drawing up the plan. For example, the FHD plan for 2016 is drawn up in October 2015. On what date should we take the balances for this table? From a logical point of view, one should take data on balances as close to October as possible. For example, at the end of the third quarter. But for reports containing the necessary indicators for Table 1, the following deadlines are established:
- Balance (f. 0503730) - as of January 1 ;
- Information on the movement of non-financial assets of the institution (f. 0503768) - frequency of presentation annual ;
- Information on the institution’s receivables and payables (f. 0503769) - frequency of submission quarterly.
Since the header of table 1 provides for the indication of only one date, all data in the table must be for one date, that is, January 1. There's probably something in this deep meaning- when planning income and expenses for 2016, take into account balances as of January 1, 2015. But at the same time, in the text part of the FCD plan it is necessary indicate information about property balances at the date of the plan.
Compared to the previous edition of Order No. 81n, data on cash balances in accounts, deposits and data on other financial instruments have been added to the list of data “as of the last reporting date before drawing up the FCD plan”.
Changed structure of the table with data on planned receipts and disposals
This innovation deserves the greatest attention, because Table 2 “Indicators of receipts and payments of an institution (division)” is, in fact, the FCD plan itself. In the previous edition, this table did not have a number and had a different breakdown of indicators both in columns and in rows. But at the same time, most of the changes are related only to the design, and not to the composition of the indicators.
Changing the composition of columns in table 2
In the previous edition, the columns of the table provided detailing by type of account:
- for personal accounts opened with bodies that maintain personal accounts of institutions (that is, for movements controlled by treasury authorities);
- on accounts opened in credit organizations(that is, for movements not controlled by the treasury authorities).
The breakdown of income by type of financial support was required to be reflected in the table by row in the Income from Income indicator. As a consequence of this structure, it was not provided for in the FHD plan to break down expenses by codes of the type of financial support (although the founder had such a right). And such a plan was completely meaningless if there was more than one type of financial security. Thus, expenses for the purchase of fixed assets through income-generating activities and through subsidies for other purposes were summed up in one line of the plan, although these are fundamentally different expenses. In addition, no detail was provided for the beginning and ending balances of funds by type of source.
In the new edition, there is no detail by type of account, but the columns of the table correspond to possible types of financial support:
- column 5 - subsidy for financial support for the implementation of state (municipal) tasks;
- column 6 - subsidies provided for other purposes;
- column 7 - subsidies for capital investments;
- column 8 - compulsory health insurance;
- column 9 - receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities, in total;
- column 10 - including grants (which are provided from the corresponding budget of the budget system of the Russian Federation according to codes 613 “Grants in the form of subsidies to budgetary institutions” or 623 “Grants in the form of subsidies to autonomous institutions” types of budget expenditures).
At the same time, as before, the breakdown of expenses by type of source is optional, and it is carried out only if the founder makes a decision to plan payments for the relevant expenses separately according to the sources of their financial support. But for balances, as well as inflows and outflows of financial assets, a breakdown by type of source is required.
Changing the composition of the lines of the Income from income indicator
First of all, this indicator excludes data on receipts that are not classified as income - receipts of financial assets (including borrowed funds). For example, the receipt of funds to a personal account while in transit. These data should now be reflected in the corresponding indicator Receipt of financial assets.
Otherwise, the indicators in this section are the same as in the previous edition. Only they are located differently.
Most of the cells in this section are crossed out. Only cells that reflect a valid combination of income type and source are available. Thus, the type of income “income from property” (line 110) is available only for the source “income from income-generating activities” (column 9).
Line 110 “income from property” - KOSGU 120 (column 9 only).
Line 120 “income from the provision of services, work” - KOSGU 130 (according to column 9), 180 (according to columns 5 and 8).
Line 130 “income from fines, penalties, and other amounts of forced seizure” - KOSGU 140 (column 9 only).
Line 140 “gratuitous receipts from supranational organizations, foreign governments, international financial organizations” - KOSGU 152 (column 9 only).
Line 150 “other subsidies provided from the budget” - KOSGU 180 (according to columns 6 and 7).
Line 160 “other income” - KOSGU 180 (according to columns 9 and 10).
Line 180 “income from operations with assets” - KOSGU 410-440, 620-640 (according to column 9).
Changing the composition of the lines of the Payouts indicator
First of all, this indicator excludes data on payments that are not attributable to expenses, that is, the disposal of financial assets (including the return of borrowed funds). These data should now be reflected in the corresponding indicator Disposal of financial assets.
A fundamental innovation is the breakdown of expenses not by KOSGU, as in the previous edition, but by codes of types of budget expenditures (KVR). This change is due to general movement The Ministry of Finance of Russia towards getting rid of KOSGU. But the KOSGU classification is so firmly built into the system of accounting, reporting and cash execution in budgetary institutions that this process will be long. Today, accountants of budgetary institutions generally do not know anything about the classification of inventory and capital assets and should not know anything. Because the CWR classification is still intended only for budget execution.
Directions prescribed that the types of expenses detail the direction of financial support for budget expenditures according to the target items of the classification of expenses, and a list of types of expenses (groups, subgroups, elements of types of expenses) is provided. Therefore, the implementation of Order No. 140n on drawing up the FCD plan for 2017 has been scheduled. Obviously, by mid-2016, the Russian Ministry of Finance plans to introduce CWR into the practice of budgetary institutions.
But what about those institutions that the founder obliges to switch to the new edition of Order No. 81n now? The founder will not have problems understanding the FCD plan drawn up in the context of the CWR, because participants in the budget process have been working with this classification for several years. What about a budget institution?
For payments to personnel of budgetary institutions, it is difficult to select a fully corresponding CVR, because the current classification of CVR provides for payments to personnel of government institutions, government personnel and personnel in the field of national security, law enforcement and defense. In addition, Table 2 does not provide a line to reflect other payments to personnel other than wages.
If we proceed from the general logic of the KVR classifier, we get the following:
- line 210 “payments to staff, total” - CVR 110;
- line 211 “wages and charges for wage payments” - KVR 111 - salary, KVR 119 - payments to funds;
- line 212 (it doesn’t exist, but should have been there) “other payments to personnel, except wages” - CVR 112;
- line 220 “social and other payments to the population” - CVR 300;
- line 230 “payment of taxes, fees and other payments” - CVR 850;
- line 240 “gratuitous transfers to organizations” - CVR 860;
- line 250 “other expenses (except for expenses for the purchase of goods, works, services)” - CVR 830, 880;
- line 260 “expenses for the purchase of goods, works, services” - CVR 241-245.
New indicators: Inflows of financial assets and Outflows of financial assets
The planned indicators for the receipt of financial assets (except for income) and the disposal of financial assets (except for expenses) are set out separately. The lines of these indicators should reflect, first of all, the inflow and outflow of borrowed funds, as well as the increase and decrease in non-cash funds due to transfers to (from) other types (types) of financial assets, the inflow and outflow of funds in transit.
New table 2.1 “Indicators of payments for expenses for the purchase of goods, works, services of an institution (division)”
Its number indicates that this table is an explanation of the indicators in Table 2. Back in 2013 was ordered that the total amount of the institution’s procurement expenses reflected in the FCD plan is subject to detail in the procurement plan. But no table was provided to reflect this.
Now there is such a table. In this case, the planned indicators for expenses on line 260, column 4 for the corresponding financial year should be equal to the indicators in columns 4-6 on line 0001 of table 2.1. That is, the entire table 2.1 is intended to decipher the only line of table 2 - how many purchases of goods, works, and services are planned. However, no breakdown of Table 2.1 by type of financial support is provided. That is, purchases from revenues from traffic regulations, and purchases from subsidies for other purposes, and from any other sources - everything will be lumped together (even if in Table 2 the costs will be broken down by source). Also, Table 2.1 does not provide any breakdown by any expense code.
The columns of Table 2.1 suggest reflecting indicators by procurement method (“total procurement”, “including procurement under Law No. 44-FZ” and “including procurement under Law No. 223-FZ”), as well as by year - procurement in planning year, purchases in a year, purchases in another year. It is clear that the column “in a year” and “in another year” is filled out only if the FCD plan is drawn up for a three-year planning period, which, in turn, is permissible only in the case when the budget of public legal education is adopted for more than a year.
Thus, we get only three rows in table 2.1:
- line 1001 should reflect those purchases that will be made on the basis of contracts that have already been concluded or will be concluded before the start of the next financial year;
- line 2001 should reflect those purchases that are still planning to be made. Moreover, it is not clear whether it is necessary to reflect in this column purchases made from a single supplier in the amount of up to 100,000 rubles. within 5%? It looks like there is no need to indicate these purchases, but in this case it will not be fulfilled
How to draw up and change the FCD plan for 2017
Editor-in-Chief of the reference system "Economics of Health Care Institutions"
The FCD plan is compiled by budgetary and autonomous institutions in order to summarize information on expected income and planned expenses. In this recommendation, we will look at how to create or change an FCD plan.
Main changes in the formation of the FCD plan for 2017
When forming the FCD plan for 2017, take into account the changes that the Russian Ministry of Finance made to Order No. 81n.
The main change: the draft FHD plan for 2017 must be accompanied by justifications or calculations of the planned indicators that were used in its formation.
This year, the economist needs to justify the indicators of the draft FCD plan for 2017 and the planning period. Provide the information to the founder in tables. Fill them out separately using financial security codes for the following costs:
– personnel expenses;
– payment of taxes, fees and other payments;
– procurement costs.
The Russian Ministry of Health approved the form of such tables in the appendix to order No. 81n. Please note: the founder can change their format. For example, enter new columns, lines, additional details and indicators. If any costs are not included in the FHD plan, do not fill out the table for them.
Example: Calculation (justification) of expenses for paying land tax
The essence of the changes | Before changes are made | After making changes |
Justifications (calculations) of planned expenditure indicators: – payments to staff (salaries, business trips); – child care payments; – social and other payments to the population; – free transfers to organizations; – other expenses (except for purchases); – procurement of goods, works, services | For 2017, it is necessary to justify the indicators of the draft FCD plan. Along with the draft plan, send the founder calculations of planned indicators. The Russian Ministry of Finance has approved payment forms and rules on how to prepare them |
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Table 2 “Indicators of receipts and payments of the institution (division)” | 1. Changed the name of column 5: |
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“subsidies for financial support for the implementation of state (municipal) tasks” | “subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of the subject Russian Federation(local budget)" |
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2. We changed how to fill out the indicator of receipts from grants on line 120 of column 10: |
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For 2016, only grants from the budget in the form of subsidies were taken into account | In the plan for 2017, take into account grants from the budget and grants from individuals and organizations |
How to fill out the FHD plan
The FCD plan is drawn up by autonomous and budgetary institutions (subclause 6, clause 3.3, article 32 of the Law of January 12, 1996, clause 7, part 13, article 2 of the Law of November 3, 2006).
The Russian Ministry of Finance approved the Unified Requirements for the FCD Plan (Order of the Russian Ministry of Finance dated July 28, 2010 No. 81n).
Draw up the FCD plan in the manner and form established by the founder. Features for separate divisions are also determined by the founder. This is stated in paragraphs 2, 4, 16 of the Requirements approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, and paragraph 2 of the letter of the Ministry of Finance of Russia dated February 9, 2012 No. 02-03-09/429.
Draw up a FCD plan for periods as approved by the law (decision) on the budget:
– financial year – for one year;
– financial year and planning period – for the next year and planning period.
The founder, in his own manner, has the right to provide for additional detail of the indicators of the FCD Plan. For example, by time interval or by type of medical care.
To draw up the FCD Plan for 2017, enter the indicators and information in separate tables. So, in Table 1 include indicators financial condition. In Table 2, include indicators for receipts and payments. In this case, payments for expenses for the purchase of goods, works, and services should be reflected in a separate table 2.1. Information about the funds at the temporary disposal of the institution is reflected in Table 3. Background information include in table 4.
The FHD plan consists of a title, content and design parts. Reflect the data in the tabular section in rubles accurate to the second decimal place (clause 4 of the Requirements approved by Order of the Ministry of Finance of Russia dated January 1, 2001 No. 81n).
Header part
In the header part of the FCD Plan, indicate:
– in the “APPROVE” stamp: the position of the person authorized to approve the plan, his signature with a transcript and the date. The deadline for approving the FCD Plan is set by the founder (letter of the Ministry of Finance of Russia dated October 22, 2013 No. 12-08-06/44036);
– the date when the document was drawn up;
– name of the institution;
– name of the subdivision, if the FCD Plan constitutes a subdivision;
– name of the founder;
– additional details identifying the institution (division): address of actual location, TIN, checkpoint;
– financial year (fiscal year and planning period);
Such rules are established by paragraph 8 of the Requirements, approved by order of the Ministry of Finance of Russia dated January 1, 2001 No. 81n.
How to fill out indicators for receipts and payments
Fill out the indicators of the FCD Plan for receipts and payments at the stage when the Ministry of Finance of Russia forms a draft budget for the next financial year (planning period). The basis for preparation is information from the founder about the planned volumes of expenditure obligations:
– targeted subsidies;
– budget investments under the authority of the state customer.
After the law (decision) on the budget is approved, clarify the indicators of the FHD Plan.
Income indicators
Form your planned revenue indicators in terms of:
– subsidies for the implementation of government tasks;
– targeted subsidies;
– grants in the form of subsidies, including those provided based on the results of a competition;
– income from income-generating activities.
Form data on subsidies, grants in the form of subsidies and budget investments, taking into account the amounts by department based on the information of the founder. And divisions compile this data based on information from the head office.
Generate data on income from income-generating activities based on the planned volume of work (services) and the cost of their implementation.
If during the year you receive income that was not taken into account in the FHD Plan, then make changes to it.
If the founder has decided to return the balance of the targeted subsidy to the budget, reflect the return amount in the section of planned revenue indicators in a separate line with a minus sign (letter of the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10/225).
Payment indicators
Form the planned indicators for payments in the context of payments that are aimed at:
– for employee payments and salary accruals;
– social and other payments to the population;
– taxes, fees and other payments;
– free transfers to organizations;
– other expenses;
– procurement of goods, works, services.
Detail the total amount of expenses for the purchase of goods, works, and services in the schedule according to the Law. And if you conduct procurement in accordance with the Law, then in terms of procurement.
Form planned volumes of payments taking into account standard costs. For federals, the calculation procedure is established by the Government of the Russian Federation. And the values of the standards are determined by the founder (clause 14 of the Decree of the Government of the Russian Federation of June 26, 2015 No. 000).
Locally, the calculation procedure is approved by the authorities of the constituent entities and the local administration.
At the same time, there is no indication in the legislation that the planned volumes of payments must strictly correspond in volume and purpose to standard costs. Therefore, institutions independently determine the amount of payments within the total amount of subsidies for government tasks. This includes redistributing funds by type of expense, while necessarily clarifying the indicators of the FCD Plan.
If an institution is reallocating grant funds because of savings, be careful about what you want to spend it on. Thus, the Russian Ministry of Finance allows the possibility of spending saved subsidy funds on payments to employees (travel allowances, bonuses, etc.) or, for example, on the payment of a one-time benefit to an orphan student for previous years.
This is stated in letters of the Ministry of Finance of Russia dated December 30, 2014 No. 02-07-10/69030, dated October 17, 2014 No. 02-05-10/52622, dated January 29, 2013 No. 02-13-06/ 293, dated 8 of the financial statements, budgetary and autonomous institutions submit to the founder a report on the implementation of the FCD Plan.
Design part
The formal part of the FCD Plan must contain the signatures of officials responsible for its content:
– the head of the institution or division (the person authorized by him);
– the head of the financial and economic service or another person authorized by the head;
- executor of the document.
Who approves the FHD Plan
Budgetary and autonomous institutions have differences in the procedure for approving the FCD Plan.
The budgetary institution forms the FCD plan and submits it to the founder for his approval. But by order, the founder has the right to vest such authority in the head of a budgetary institution.
The autonomous institution submits the FCD Plan for consideration to the supervisory board, which issues a conclusion based on the results. The institution sends a copy of it to the founder for review. And then, taking into account the conclusion of the supervisory board, the FCD Plan is approved by the head of the institution.
The department's FCD plan, including taking into account changes, is approved by the head of the budgetary (autonomous) institution. Moreover, the FCD Plan must be approved within the time frame set by the founder.
When to make changes to the FHD Plan
To make changes to the FHD Plan, draw up new Plan FHD. New indicators should not contradict indicators in terms of cash transactions for payments that were made before the changes were made.
Changes in admissions and departures
When should changes be made? Do this if the institution has unplanned income or expenses during the year. In particular, make changes:
in income indicators if:
– insurance payment under OSAGO or CASCO as a result of an accident with an institution’s car;
– reimbursement of expenses that the institution incurred previously (for example, reimbursement of sick leave from the military registration and enlistment office during military training);
in expenditure indicators if:
– the institution’s needs for goods, works or services have changed. For example, if the institution's expenses increased or decreased;
– cost savings were generated as a result of fulfilling government assignments. In this case, redistribute these funds to other payments depending on the needs of the institution.
Attention: When you draw up an FCD Plan, try to take into account all expected income and plan the institution’s expenses for the coming year.
