Form of a plan for the financial and economic activities of a municipal institution. When to make changes to the FCD Plan. What is a pfd and who should draw it up?

A financial and economic activity plan, or FCD, of a budgetary institution is a document containing information about all income and expenses of the enterprise. It is formed for the financial year and planning period. The article will discuss the creation and approval of the FCD plan of a budgetary institution.

FHD plan of a budgetary institution for 2019

The rules for drawing up a financial management plan for a budgetary institution are stated in the order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n. It contains basic requirements, but specific rules state authorities and local government determine themselves. For example, there are: order of the Ministry of Agriculture of Russia dated 02/08/2017 No. 57 for budgetary institutions that are under the jurisdiction of the ministry, order of the Ministry of Emergency Situations of Russia dated 12/28/2016 No. 702 for subordinate institutions, etc.

To obtain full access to the PRO-GOSZAKAZ.RU portal, please register. It won't take more than a minute. Select social network for quick authorization on the portal:

The general rule is that the approval of PFHD is carried out by the heads of budgetary institutions. However, it is subject to change. For example, budgetary institutions subordinate to the Ministry of Emergency Situations approve their plans with the head of the relevant territorial body Ministry of Emergency Situations.

Changes to the FCD plan of a budgetary institution

IN general case if changes are necessary, it is compiled new plan FHD. Government agencies determine the procedure for making amendments independently. For example, the Ministry of Agriculture allows only those changes that are not related to the budget law and are accompanied by justification and calculations. Federal agency railway transport allows you to change the plan no more than once a quarter.

Filling out the FCD plan of a budgetary institution

Let's look at drawing up a financial management plan for a budgetary institution. The document consists of 3 parts: header, content and design. The first part of the FCD plan form for a budgetary institution indicates information about the institution, the date of preparation, and the period.

The content lists the goals and types of activities of the institution, a list of works and services, the book value of movable and immovable state (municipal) property transferred to operational management or purchased by the institution itself. In the same part of the table, the financial performance indicators of the BU are indicated. Procurement costs are specified separately. This information is later used when drawing up a procurement plan. In addition, information about the funds that are transferred to the institution for temporary use is indicated.

The final part contains the signatures of responsible officials.

To check whether there are enough funds for purchases, calculate the planned indicators. When calculating, generate indicators separately for each code financial security. When justifying expenses, take into account GOSTs, SNiPs, SanPiNs, standards and regulations. Read what payments to include in the calculation and how to justify expenses.

Checking the financial records of a budgetary institution

Checking the financial and economic activities of an institution is the object of internal and external control measures. The goal is to determine the legality, effectiveness, efficiency, productivity and intended use of budget funds.

During control activities, the following facts are revealed:

inappropriate, ineffective, unlawful use of budget funds;
violations of rules of conduct accounting, preparation and presentation of budget (accounting) reporting.

Based on the results of the inspection, a report is drawn up that describes all violations. The following may be identified:

spending budget funds in excess of the required (possible) amount of costs, but while obtaining the required result;
spending budget funds without achieving the required (declared) result;
acquisition of obsolete equipment or work (services) performed (rendered) using obsolete technologies (methods);
unjustified accumulation of account balances Money;
failure by institutions to repay accounts payable within the established time frame if appropriate funds are available;
failure to use supplied and paid for equipment;
payment of advance payments to contractors under contracts for which work had not begun at the time of inspection;
payment for design and survey work that did not find its way practical application and etc.

Procurement plan and FHD plan

The timing for creating a procurement plan is tied to the timing of approval of the financial management plan of a budgetary institution. The procurement plan must be formed within 10 days from the date of approval of the PFHD. Within 3 days, regional and municipal customers publish the finished document in the Unified Information System, and federal customers - in the GIIS “Electronic Budget”.

The rules for drawing up a procurement plan are dictated by Decrees of the Government of the Russian Federation dated June 5, 2015 No. 552 (for federal customers) and dated November 21, 2013 No. 1043 (for other customers). This document includes:

name and contacts of the customer, his tax identification number, checkpoint, OKOPF, OKPO, OKATO;
code for each purchase;
purpose of the procedure;
object of purchase;
year of publication of the notice;
trading deadlines;
justification of the procurement procedure;
data on the need for public discussion;
information about changes that have been made to the plan;
date of plan approval.

Attached files

FCD plan - form.xls
FCD plan - sample for 2019.docx

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.

The current legislation imposes the following requirements on PFHD:

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 budgetary enterprises who receive subsidies from federal budget in accordance with local government regulations.

Formation goals

Relying on government agencies The responsibility to draw up a plan serves the following purposes:

Competent planning of cash receipts into accounts and their subsequent rational expenditure.
Calculation of 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 to 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 posted in open access and make the company’s work more “transparent”.

The procurement plan is drawn up by the enterprise based on the financial and economic activity plan. In this case, the amounts of planned purchases in both documents must match. According to current standards the 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 in electronic format 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 organization’s balance sheet, 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 the implementation of government tasks are taken into account, as well as investments in capital real estate provided for competitive basis. In addition, the plan must detail the costs of maintaining the infrastructure in good condition, 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 financial indicators before drawing up the FCD plan. However, the problem with choosing which date to take indicators for this table 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 1st of January ;
- 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 is probably some deep meaning in this - when planning income and expenses for 2016, take into account the 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 most attention, because Table 2 “Indicators of receipts and payments of the 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 FCD plan to break down expenses by codes for 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 table columns correspond possible types 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 relevant budget budget system RF 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 not attributable to income - receipts of financial assets (including borrowed money). 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, 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 associated with the general movement of the Russian Ministry of Finance 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 the participants budget process have been working with this classification for several years now. What about a budget institution?

For payments to staff of budgetary institutions, it is difficult to select a fully appropriate CWR, because in current classification The CVR provides for payments to the staff 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, What total amount the institution's procurement expenses reflected in the FCD plan are 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

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

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

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

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

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

Completed by: Khamidov M.

Rostov-on-Don - 2015

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

The above order established the specifics of drawing up and approving the 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 a draft budget for the next financial year, a budgetary/autonomous educational institution draws up a draft PFHD based on the information provided by the founder about the planned volumes:

subsidies for the implementation of state (municipal) tasks;

targeted subsidies;

budget investments;

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

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

The purposes of compiling the PFHD:

planning the total volumes of receipts and payments;

determining the balance of financial indicators;

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

The body exercising the functions and powers of the founder, when establishing the procedure, has the right to provide for additional detail of the Plan indicators, including by time interval (quarterly, monthly).

Planned revenue indicators are indicated by type of service (work). The planned volumes of payments related to the implementation of a municipal task by an institution are formed taking into account standard costs determined in accordance with the approved procedure for determining the estimated and standard costs for the provision of municipal services by institutions (performance of work) and the maintenance of their property.

The PFHD is signed by officials responsible for the data contained in the PFHD - the head of the institution (the person authorized by him), 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 established order, the plan of a state (municipal) autonomous institution (Plan, taking into account changes) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution. The plan of a state (municipal) budgetary institution (Plan, taking into account changes) 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, taking into account changes) to the head of the state (municipal) budgetary institution.

This decision entails a number of significant consequences for the educational institution. First of all, they are expressed in a serious real limitation of the formally provided capabilities of a budgetary institution to order financial means. 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 can, 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 transfer the opportunity to approve the plan to the educational institution itself, thereby actually providing it with the financial freedom that is provided for by law. An example of such a founder is the Ministry of Education and Science of the Russian Federation.

Some budgetary institutions face a number of typical problems. First of all, this is exerting pressure for the purpose of one or another distribution of income from income-generating activities, in the format of refusal to sign the FCD plan until the distribution of expenses that suits the founder is reflected in the plan. Theoretically, this situation can be easily resolved in court, but in fact, not all institutions are ready to sue their founders. Second typical problem is the extremely low speed of approval of plans, when institutions are faced with a situation in which changes to the FCD plan are possible only in the next quarter, half a year, or, in the worst cases, in the next financial year. Formally, it is impossible to force the founder to review the FCD plan within a certain time frame; he has the right to spend as much time on the review as he considers necessary. In reality, such a decision leads to the fact that, without transferring approval of plans to institutions, the founders, nevertheless, cannot cope with such a volume of work, and it becomes simply impossible to quickly change the document. This situation pushes institutions to commit violations and seriously interfere with their work.

financial economic municipal budget

				Appendix to the Procedure for drawing up and approving a plan for the financial and economic activities of a budgetary institution subordinate to the Ministry of Education of the Rostov Region
				from "_____" __________________20______
				I APPROVED

				Minister of Education of the Rostov Region

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

Financial and economic activity plan
by 20___year

					KFD form
"_____"_____ 20___


Name of the state budgetary institution (division)




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


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



I.Information on the activities of the state budgetary institution

1.1. Goals of the state budgetary institution (division):

1.2. Types of activities of the state budgetary institution (division):

1.3. List of services (works) provided 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 immovable state property, total
including:
1.1.1. The cost of property assigned by the owner of the property to a state budgetary institution with the right of operational management
1.1.2. The cost of property acquired by a state budgetary institution (division) at the expense of funds allocated by the owner of the institution’s property
1.1.3. The cost of property acquired by a state budgetary institution (division) from 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 particularly valuable movable property
1.2.2. Residual value of particularly valuable movable property
II. Financial assets, total

2.1. Accounts receivable on income received from the federal budget
2.2. Accounts receivable for advances issued, received from federal budget funds 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 purchase of intangible assets
2.2.8. on advances issued for the purchase 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 for 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 purchase of intangible assets
2.3.8. on advances issued for the purchase of non-produced assets
2.3.9. on advances issued for the purchase of inventories
2.3.10. on advances issued for other expenses
III. Liabilities, total

3.1. Overdue accounts payable
3.2. Accounts payable for settlements with suppliers and contractors at the expense of the federal budget, total:
including:
3.2.1. on accruals for wage payments
3.2.2. for payment for communication services
3.2.3. for payment of transport services
3.2.4. for payment of utilities
3.2.5. for payment for property maintenance services
3.2.6. for payment of other services
3.2.7. for the acquisition of fixed assets
3.2.8. for the acquisition of intangible assets
3.2.9. for the acquisition of non-produced assets
3.2.10. for the acquisition of inventories
3.2.11. for payment of other expenses
3.2.12. on payments to the budget
3.2.13. for other settlements with creditors
3.3. Accounts payable for settlements with suppliers and contractors from income received from paid and other income-generating activities, total:
including:
3.3.1. on accruals for wage payments
3.3.2. for payment for communication services
3.3.3. for payment of transport services
3.3.4. for payment of utilities
3.3.5. for payment for property maintenance services
3.3.6. for payment of other services
3.3.7. for the acquisition of fixed assets
3.3.8. for the acquisition of intangible assets
3.3.9. for the acquisition of non-produced assets
3.3.10. for the acquisition of inventories
3.3.11. for payment of other expenses
3.3.12. on payments to the budget
3.3.13. for other settlements with creditors

III. Indicators of receipts and payments of the institution
Indicator name	Budget classification code for general government operations	Total (transactions on personal accounts opened with the regional treasury authorities)
Planned fund balance at the beginning of the planned year
Receipts, total:
including:
Subsidies for fulfilling government tasks
Targeted subsidies
Budget investments
Receipts from the provision of services (performance of work) by a state budgetary institution (division), the provision of which for individuals and legal entities carried out on a paid basis, in total
including:
Service No. 1
Service No. 2
Income from other income-generating activities, total:
including:
Proceeds from the sale of securities
Planned fund balance at the end of the planned year
Payouts, total:
including:
Wages and accruals for wage payments, total

Wage
Other payments
Charges for wage payments
Payment for work, services, everything

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

Free transfers to state and municipal organizations
Social Security, total

Social assistance benefits for the population
Pensions, benefits paid by public sector organizations
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-productive assets
Increase in the cost of inventories
Volume of public obligations, total

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


"_____"________________ 20___

Posted on Allbest.ru

...

General

PFHD is a document that determines 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 the 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 needs 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 for the implementation of state tasks from the budget of the Federal Compulsory Medical Insurance Fund”, in which it is necessary to disclose income and consumable parts at the expense of compulsory medical 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. Pages dedicated to the first and second plans financial years filled 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 of employees, other payments.

Special changes in the PFHD 2019

Now the FCD plan specifies in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards must 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 expenses for 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.