Drawing up a fhd plan for a budgetary institution. The plan of financial and economic activities of the institution

Financial plan economic activity

The spending of funds in budgetary institutions is carried out on the basis of plan of financial and economic activities , which, in economic essence, is an estimate. The historical predecessors of the plan of financial and economic activities are the estimate of income and expenses and the budget estimate. 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 performing the functions and powers of the founder, and includes the following parts: heading, content and design.

V text part plan indicates:

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

V tabular part plan are given:

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

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

subsidies for reimbursement regulatory costs related to the provision of state (municipal) services by the institution in accordance with the state (municipal) assignment (performance of work);
subsidies provided in accordance with the draft law on the budget for the implementation of the relevant objectives (targeted subsidy);
budget investments;
public obligations to individuals in monetary form, the authority to fulfill which is planned to be transferred to an institution in the prescribed manner.

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

for wages and charges for payments for wages;
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;
purchase of fixed assets;
acquisition of intangible assets;
purchase of inventories;
purchase of securities;
other expenses;
other payments not prohibited by the legislation of the Russian Federation.

Cost planning budgetary institution

In the subsection "Wages", budgetary expenditures for wages are planned on the basis of contracts. When calculating the required volume Money for this article, as a rule, use:

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

In the subsection "Other payments", the institution's expenses for additional payments and compensations are planned.

The subsection "Accruals for wages" indicates the costs of paying insurance premiums, as well as premiums at insurance rates for compulsory insurance against industrial accidents and occupational diseases.

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

In the subsection "Transport services", the costs of payment for transport services are planned. The main area of expenses, as a rule, is travel expenses for business trips and refresher 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.

Under the subsection "Utilities", the expenses of the institution are shown for the payment of contracts for the purchase of utilities in order to provide state and municipal services... These include payments for heating and technological needs, as well as hot water supply and gas consumption, including its transportation through gas distribution networks and payments for supply and sales services, electricity consumption for economic, industrial, technical, medical, scientific, educational purposes, water supply , drainage, sewage. The calculation of the need for budgetary funds to pay for contracts for the provision of public services is based on the information:

on the average monthly demand for energy resources and water in kind;
tariffs for utilities, including payment for gas transportation through gas distribution networks and supply and sales services.

For newly formed institutions, utility bills are calculated in the following order.

Institutional expenses for heating and technological needs determined according to the following formula:

OOTN = OP + TH,

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

Space heating costs calculated by the formula

OP = Kubzd S 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); С - the share of the area occupied by the institution of office premises in the total area of the building; Н - the rate of consumption of equivalent fuel per 1 m3 of the building for the entire heating period; Ф is the conversion factor of conventional fuel into natural fuel (autonomous heating) or the conversion factor of conventional 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 in the total area of the building is found by the following formula:

C = S yh / S bld

where S ych - the area of the premises occupied by the institution in the building; S bld is 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 standard for hot water consumption per unit of natural value; K is 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 heat energy.

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

where Et.n - the design volume of electricity consumption for lighting and technological needs without taking into account the volume of electricity consumption for raising water; Эпо - the design volume of electricity consumption for production (technological) equipment; Ппр - design number of units production indicator; Ппл - the planned average annual number of units of the production indicator; R - electricity tariff.

Costs of payment for water supply services for institutions with a water supply, calculated by the formula

ОВ = N K D TO 1,2,3R ,

where H is the standard for the consumption of cold water per day per unit of natural value; K is 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 cost of paying rent in accordance with the concluded lease (sublease) agreements for property in order to provide state and municipal services.

In the subsection "Services for the maintenance of property", the costs of the institution are planned for the payment of contracts for the provision of services related to the maintenance of non-financial assets that are both in operational management and in lease.

When determining the volume of expenses under the subsection "Other services", the following applies:

calculation of payment for accommodation of business travelers;
calculation of payments for motor third party liability of owners Vehicle;
calculation of costs for the installation of local area networks, information service of 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 paying 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 taken into account. This item reflects the cost of paying property tax, land tax.

The item "Increase in the value of fixed assets" reflects the institution's expenses on payment of purchase agreements, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets.

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

Financial and economic activity plan (FHD or PFHD plan) educational institution(OU) is the basic regulatory documentation that reflects the formation of indicators on the income and expenses of each individual organization, as well as the stability of internal and external support.

Who draws up the FHD plan of the educational institution

The plan of financial and economic activities is authorized to draw up a special body, the organization of activities of which is observed within the framework of budgetary and municipal organizations... The period of preparation of the document is due to the regulatory legal framework:

one financial year, if the budgetary MA is calculated for an identical period;
one fiscal year within the planning period, if provided by funding and budget.

In any case, a plan for the financial and economic activities of a budgetary institution should be drawn up on the basis of a template that meets all the parameters and requirements of the founders. Participants in the preparation of the PFHD educational organization have the right to amend and adjust the content of the plan in a special software (« Electronic budget"," OCC-planning "and their analogues), however, the software must be developed and approved for use by the constituent body.

Requirements and changes in 2018

The formation and development of the accounting plan of the educational institution, in accordance with which the organizational, economic and financial activities will be carried out, should take place in accordance with the Federal Law N7-FZ "On non-profit organizations"(Clause 3.3, Subclause 6).

Requirements for the preparation of PFHD were expanded and supplemented on the basis of the Order of the Ministry of Finance No. 81n:

amendment of terms based on changes in the Budget Code of the Russian Federation;
additional rules for reflecting the expenses of the educational institution;
provision of reports on the construction works at separate sites.

In view of the new additions dated 2018, in the plan of financial and economic activities of the MA it is required to indicate:

justification of expenses for all types financial security;
a list of purchases required for the implementation of organizational and economic activities of the educational institution in a given period of time;
data on earmarked funds reserved for construction.

The above instructions are binding, and sectoral government bodies, if necessary, have the right to make additional amendments and requirements for the sequence and content of the FHD plan.

If necessary, the constituent body of the MA has the right to adjust the structure of the financial plan in order to make an assessment in advance of the beginning of the next reporting period.

Composition of regulatory documents

The documentary forecast of the financial and economic activity of an educational organization should reflect the procedure and scope of application of all types of financing:

Funds received for the implementation of municipal (state) tasks
Funds received for the fulfillment of promising educational goals of the tasks.
Funds received by the educational institution as a result of providing paid services to students.
Funds received from other sources of funding that do not contradict the current legislation of the Russian Federation: grants, charity, etc.

When drawing up a plan for the FHD of an educational institution, special attention should be paid to the balance of funds from the budget for the past reporting period if available. It is necessary to indicate the reasons for not using these funds, as well as their further use within the framework of the new financial plan.

Most important document, reflecting the direction of the educational and educational activities of the organization, should consist of three sections:

The header section "business card": includes general information about the current organization, details, contacts for feedback etc.
Content section: includes informational, reference and explanatory blocks in accordance with the established storytelling format.
Forming section: includes information about the authors and founders of this document.

A template that reflects the basic structure of the FHD OS plan in accordance with Requirements No81n:

SECTIONS AND SUBSECTIONS OF THE FINANCIAL AND ECONOMIC ACTIVITIES PLAN

CONTENT

HEADING PART

Title page

1. Full name of the budgetary (municipal) educational institution, TIN, KPP.

2. The name of the constituent body, which is entrusted with the functions of control and management of the organization.

3. The name of the body that is responsible for the state of the organization's personal account.

4. The amounts of funds indicated in the response document with an accuracy of two decimal places.

5. The actual address of the educational organization.

6. Data on the persons acting as director, accountant, document drafter, as well as others officials, with personal signatures of each.

CONTENT PART

The text part. Content.

1. Goals and objectives of the educational institution: direction of activities to meet the personal, cultural, moral, spiritual and intellectual needs of society; development in children of active life position, preservation and enhancement of cultural and intellectual values.

2. Kinds of activities of educational institutions: implementation of standard general education and additional advanced training programs.

3. List of services provided for a fee.

4. The cost of the balance sheet property of the OS: assigned to the institution within the framework of state support; acquired with public funds in order to expand the material base and improve the infrastructure of the organization; purchased with funds received as a result of the provision of paid services.

5. The value of the movable property that is on the balance sheet.

Table 1 "State of the financial account of the OU"

Reflection of material values:

· Non-financial assets (valuable state property, real estate on the balance sheet);

· Financial assets (all types of receivables within the framework of the organization's activities);

· Credit liabilities.

Table 2 "Indicators of expenditures and receipts of financing"

This section of the PFHD is a forecast of spending and cash receipts, which is compiled taking into account past experience (based on the financial plan of the MA for the past financial year or planning period). The following indicators are of particular importance in forecasting:

· The balance of funds on the balance sheet at the beginning of the new reporting period;

The total amount of financial receipts on the basis of subsidies, financing for the solution of state assignments, additional investments, profits from the provision of paid educational services, proceeds from the sale of assets and securities;

· The total amount of payments: payment of utilities and rent of premises, payment of salaries to employees, payment of taxes, use of transport and communication services, etc.

· Cash balance at the end of the reporting period.

Table 2.1 "Indicators of expenses for payment of necessary goods, services and works"

Indicators for this category of spending are indicated as a total amount based on the list of data on expenses, indicating the amount that was reserved to meet these needs when drawing up the FHD plan for the specified reporting period.

Calculations are made for the main planning period, including the financial year, in accordance with regulatory enactments;

· Federal Law No. 44 "On the contractual basis in the procurement of goods, works, services ..."

FZ No223 "On the procurement of goods, works and services separate types legal entities"

Tables 3 and 4 "Information about the funds received at the temporary disposal of the OS"

This type of financing includes funds that are used to secure contractual obligations. The tables must indicate:

1. The size of the cash balance at the beginning of the current reporting period.

2. Forecast of expected income (based on past experience).

At the same time, it is necessary to make a footnote in Table 4 about the timing and volume of fulfilled contractual obligations.

REFERENCE PART

Appendix No1 "Information on the application of subsidies aimed at reimbursing regulatory expenditures"

The application is drawn up in the form of a table, in which it is necessary to indicate:

· Full name of the educational institution;

· Names of budgets;

· Name government body authorized by the law of the founder;

· The name of the body accounting for the state of the organization's personal account.

Appendix No. 2 "Rationale for payments"

The application includes calculations made in the form of tables with explanations

Alternative form of master financial document

In order for the management staff of the educational institution to have a complete and open idea of the material condition of the organization and to competently and rationally spend financing, in the past few years it has been widely practiced to modify the structure of the FHD plan. For budgetary (municipal) organizations of an autonomous type, a slightly different structure of the main reporting document is acceptable:

Sections of the FHD plan	Contents of sections
Summary of the document	Placed after the "heading" in the form of a table of contents indicating pages
Educational institution account card	It is compiled in the form of a table indicating the following data: 1. Full name of the educational institution. 2. Legal address organization with the indication of the postal code. 3. Date and place of state registration. 4. Contact information. 5. Full name of the head of the organization and the chief accountant. 7. Codes significant for the organization as a result of their assignment by Rosstat and other control bodies. 8. Size authorized capital and the municipal share of the organization.
Generalized description of the financial and economic situation	An indication of the direction of activity of the educational institution, the availability of licenses and other certificates of the established form, allowing to carry out the above activities. Detailed description of the activities of the managing staff.
Analysis of the state of the budget and development prospects	V this section the indicators in the dynamics of the following data are reflected: · The number of students; · The number of management staff, teachers and service personnel; · The income of the educational organization; · Payment of wages (including delays in payments due to lack of funds); · Material and technical support; · Assessment of the quality of educational services.
Marketing	Financing spending in order to maintain the image educational institution, advertising and distribution of educational services on a paid basis. Attracting applicants and investors.
Description of educational services and educational process	The relevance and quality of paid education.
Areas of activity of the educational institution	Information on the activities of an educational institution over the past few years, to track compliance in dynamics
Income plan	Forecast of possible income in the following areas: · Budget financing; · Off-budget income; · Other sources of income (investment subsidies, grants, charity).
Material and technical base	In this section, it is necessary to indicate in monetary terms the aggregate of all objects on the balance sheet (buildings, similar premises, pieces of furniture, etc.), and also indicate the amount of missing funds to improve material and technical support. Here it is also necessary to clarify the possible sources of additional funding and the schedule for its receipt.
Frame state	Indicate if there is a need to organize new jobs: · The number of vacancies; Averaged wage replacement worker; · General indicators of charges to the payroll fund.
Risk assessment	Possible situations of the formation of a deficit of funds and ways to eliminate it are displayed here.
Full financial plan OU for one financial year	All possible spending of funds from the budget of the educational institution (wages, taxes, transport and communication services, utility bills, payment for the work of third-party institutions, etc.) are indicated in the form of tables.
Sources of financing	List of all possible sources of additional funding: · Own funds of the organization received in the framework of the legal activity of the institution; · Budgetary funds allocated for the implementation of the state assignment.
A set of measures aimed at improving the efficiency of the financial and economic activities of the educational institution	Produced by the constituent bodies and the managing staff, as part of the implementation of the main activities of the educational institution.

Subject to the receipt of subsidies, it is necessary to reflect in the FHD plan the way of mastering these funds with educational certification.

Approval of the FHD plan of the educational organization

The approved plan of financial and economic activities of the educational organization

The approval of the plan for the financial and economic activities of the educational institution is carried out in the following sequence:

The draft plan and its duplicate are certified by the signatures of the head of the educational institution, the accountant and the compiler of the document, as well as the official seal of the educational institution.
The draft FHD plan in two copies is submitted to the department of the state body performing constituent functions. The document is checked and approved within 5 working days.
The plan is reviewed by investment management committees, representatives of economic planning divisions and accounting authorities. If approved, the authorized body endorses copies of the document and transfers them to the deputy head of the department as agreed. If the plan needs to be finalized, it is returned to the head of the educational institution, who are required to amend it within 2 working days.
If there are no comments on the composition of the document, the deputy gives both copies for further approval to the director of the department.
Over the next 30 days, the organization's budget is developed, and, if necessary, amendments and adjustments can be made to the plan. After the formation of the budget, the signed and approved FHD plan of the educational institution is returned to the director of the educational institution.

According to Requirements No. 81n (clauses 21 and 22), the director of an educational institution himself can approve a plan of financial and economic activities if the constituent body has given such a right. This method is practiced in autonomous type op amps.

The legislation provides for a mechanism for making amendments to an already approved plan of financial and economic activities, which is carried out in the following cases:

changes in the amount of budget funding;
increase in the volume of internal profit of the organization;
fixing expenses not provided for in the FHD plan.

In the future, other amendments to the regulatory documents are expected, since the existing template has a number of shortcomings regarding the funds that are at the disposal of the MA on a temporary basis.

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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 and economic activities of state educational institutions

Completed by: Khamidov M.

Rostov-on-Don - 2015

For each educational institution, it is envisaged to draw up 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 . 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 state (municipal) assignments;

targeted subsidies;

budget investments;

public commitment to natural person, subject to execution in monetary form, the powers for the execution of which on behalf of the executive authority (body 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 the balance of 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 the 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 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 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 the 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 a municipal task by an institution are formed taking into account the standard costs determined in accordance with the approved procedure for determining the estimated and standard costs for the provision of municipal services (work) and the maintenance of their property by institutions.

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 as amended) is approved by the head of the autonomous institution on the basis of the conclusion supervisory board 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 the manner established by it, to grant the right to approve the Plan (Plan with amendments) 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 provided capabilities of a budgetary institution by order 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 are made dependent on the position of the founder, who may, without approving a 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, however, 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. 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 basis 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 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 for 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. to pay for 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	General government operation budget classification code	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 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
Payouts, total:
including:
Remuneration and accruals for remuneration payments, total

Wage
Other payments
Accruals for payments for wages
Payment for works, services, total

Communication services
Transport service
Public 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 to 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
Volume of public liabilities, total

Head of a state budgetary institution (subdivision)
(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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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 of authorized local self-government bodies, taking into account the provisions of parts 15 and 16 of article 33 of the Federal Law of May 8, 2010 N 83-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the improvement of the legal status of state (municipal) institutions" (Collected Legislation of the Russian Federation, 2010, N 19, Art. 2291), it was decided to provide them with subsidies from the relevant budget 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 (unit) 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 department (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 registration reason code (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 (subdivision) in accordance with federal laws, other regulatory (municipal) legal acts and the institution's charter (subdivision regulation);

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 (department) 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 volume of expenditure obligations:

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

subsidies provided in accordance with the draft law (decision) on the budget for the implementation of the relevant goals (hereinafter referred to as the targeted subsidy);

budget investments;

public obligations to individuals in monetary form, the powers to fulfill which on behalf of the body state power(state body), local self-government body 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 state (municipal) assignments;

targeted subsidies;

budget investments;

receipts from the provision of services by the institution (unit) (performance of work), which, in accordance with the charter of the institution (the position of the unit), are related to its main activities, the provision of which for 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 the state authority (state body), local self-government body are transferred to the institution in the prescribed manner.

The amounts indicated in the second, third, fourth and seventh paragraphs of this clause are formed by the institution (division) 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;

public 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 accordance with the procedure established, respectively, by the Government of the Russian Federation, the highest executive body of state power of the 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 transactions 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 classification of operations of the general government sector, based on economic content planned receipts and payments;

in columns 4, 5 - unused at the beginning of the current financial year balances of targeted subsidies, for the amount of which the need was confirmed in accordance with the established procedure for sending them to the same purposes in the context of subsidy codes for each subsidy, with the subsidy code reflected in column 4, in the case, if the subsidy codes assigned to account for transactions with targeted subsidies in previous years and in the new financial year differ, in column 5 - the amount of the allowed 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, the source of financial support for which are targeted subsidies.

Disbursement targets can be disaggregated to the level of groups and items of 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 normative (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 the 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 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 the signatures of the officials responsible for the data contained in the Plan - the head of the institution (unit) (person authorized by him), the head of the financial and economic service of the institution (unit) or another person authorized by the head, the executor of the document.

19. In order to amend 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 government body), which, after the change in jurisdiction, will exercise the functions and powers of the founder in relation to the institution.

III. Requirements for the approval of the Plan and 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 the manner established by it, to grant the right to approve the Plan (Plan with amendments) 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.

In 2010, the reform of the budgetary system began, which was based on the federal law No. 83-FZ of May 8, 2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions". This law is intended to expand the scope of rights and increase the independence of budgetary institutions, as a result of which, the mechanisms of their financial support are changing. Budgetary institutions are switching from budget estimates to funding with subsidies for the fulfillment of state (municipal) assignments. The main document reflecting the functioning of a budgetary and autonomous institution is the Plan of financial and economic activities. The purpose of its compilation is:

Planning the total volume of receipts and payments;
Determination of the balance of 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.

The provisions of the order apply to, as well as budgetary institutions in respect of which federal executive bodies, laws of the constituent entities of the Russian Federation, regulatory legal acts of authorized local self-government bodies during the transition period made a decision to provide them with subsidies from the relevant budget.

The order establishes mandatory requirements to the plan of financial and economic activities, but does not determine its form. The procedure for drawing up a plan of financial and economic activities must be established by the executive authority (local government), which exercises the functions and powers of the founder in relation to the institution.

In accordance with the Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, the plan of financial and economic activities is drawn up for the financial year, if the budget law is approved for one financial year, or for the financial year and the planning period, if the budget law is approved for the financial year and the planned period. The plan of financial and economic activities includes indicators of the financial condition of the institution (data on non-financial and financial assets and liabilities), targets for receipts and payments of the institution.

Planned indicators for receipts are reflected in the context of subsidies for the fulfillment of a state (municipal) task, targeted subsidies, budget investments, receipts from income-generating activities, receipts from the sale of securities, public obligations to an individual subject to execution in monetary form, the authority to fulfill which on behalf of the executive authority (local government) are transferred to the institution in accordance with the established procedure.

Planned indicators for payments are reflected in the context of the following areas of expenses: wages and accruals for wages, communication services, transport services, utilities, rent for the use of property, property maintenance services, other services, acquisition of fixed assets, acquisition of intangible assets, purchase of inventories, purchase of securities, other payments, other payments not prohibited by the legislation of the Russian Federation.

Changes in the indicators of the plan of financial and economic activities are carried out by making adjustments, which will make it possible to execute it in the next period most efficiently. Analysis of the plan of financial and economic activities is necessary to determine the directions of use of funds, their targeted spending, and effective conduct of financial and economic activities.