Who approves the FHD plan of a budgetary institution. How to change the financial and economic activity plan

In accordance with the legislation of the Russian Federation, budgetary institutions are required to plan financial and economic activities and fix the procedure for its conduct in a separate document. How it should be drawn up is also regulated at the level of regulations. What are the features of the formation of the activities of a budgetary organization? What information can be included in it?

General information about the plan of financial and economic activities

Consider first what the document in question is. Financial and economic activity is a set of management decisions of an organization related primarily to the planning and distribution of income and expenses of an economic entity, taking into account the rules of law, requirements, regulations and recommendations of the competent authorities that are relevant to the activities of the institution.

In the case of the budget system, the essence of financial and economic activity is understood, in general, in a similar way. The way in which the plan in question should be formed and approved is determined at the level of the federal legislation of the Russian Federation. These procedures are quite strictly regulated in the relevant legal norms.

The authority that has the main competencies in terms of regulating the planning of income and expenditure of state and municipal structures is the Ministry of Finance of Russia. This state structure publishes various regulations that regulate the procedure for institutions of financial and economic activity. Before considering the order in which the financial and economic activity plan of a budgetary institution should be drawn up, an example of a relevant document, we will therefore study which sources of law regulate the formation of this source.

Drawing up a plan of financial activity regulating legislation

The main regulatory act that must be observed when drawing up the plan in question is Order No. 81n of the Ministry of Finance of Russia, adopted on 06/28/2010. It reflects the requirements for the corresponding plan. This normative act was adopted in order to fulfill the provisions of federal sources - the Federal Law "On Non-Commercial Organizations", as well as the Federal Law "On Autonomous Institutions".

The provisions of Order No. 81n must be taken into account by a state or municipal budgetary institution, as well as an autonomous one. Let us consider the content of the relevant normative act in more detail. Let's start with its general provisions.

Order No. 81 on drawing up a plan for the financial activities of a budgetary institution: general provisions

The most important norm of the considered section of Order No. 81 can be considered the one according to which the plan according to which the budget estimate of the institution is formed must be developed annually if the budget is adopted for 1 financial year, or taking into account the planning period (if it is included in the period of validity normative act approving the state financial plan). If necessary, the founder of the organization that forms the document in question can detail its structure in terms of reflecting quarterly or monthly indicators in it.

Order No. 81: Making a Plan

Order No. 81 also determines how a plan for the financial and economic activities of a budgetary institution should be drawn up. An example of any document of the appropriate purpose should be drawn up taking into account these requirements.

The source in question should be formed based on the fact that the indicators are reflected in it according to an accuracy of 2 decimal places indicated after the decimal point. The plan must comply with the form developed by the founder of the budgetary organization, taking into account the requirements reflected in Order No. 81.

So, the plan of financial and economic activities of a budgetary institution (an example of its fragment will be given below) should consist of the following parts:

header;

Main content area;

Form part.

Header of the plan

The title should reflect:

The approval stamp of the plan, which fixes the title of the position, the signature of the employee who has the authority to approve the document, its decoding;

Date of introduction of the plan into circulation;

Document's name;

Date of formation of the plan;

Name of the budgetary institution, subdivision in which the document was developed;

The name of the authority that established the budgetary organization;

Other details necessary to identify the institution - TIN, KPP, code according to a special register;

As for the planned indicators for income, the state or municipal budgetary institution must take into account similar subsidies when determining them, as well as:

Receipts as a result of the provision of commercial services by the organization according to the charter, that is, for the main types of its activities;

Income from the sale of securities - in cases provided for by law.

Reference can be fixed:

The amount of public obligations to citizens that must be fulfilled by the organization in cash;

Amounts of budget investments;

The amount of money that is in the temporary management of the institution.

The information reflected in the plan can be formed by the organization on the basis of the information that is obtained from the founder. Some of the relevant indicators may be of an estimated nature, such as those related to the generation of revenue from the provision of commercial services.

The costs of maintaining the infrastructure of the institution, which are associated with the purchase of certain goods, works and services, should be detailed in the plans:

Procurement for the purpose of meeting state or municipal needs under the law on contractual relations;

For purchases made in accordance with the provisions of Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the procedure for approving the plan under consideration. Thus, it can be noted that the authority that establishes social institutions and other state and municipal organizations has the right to put into circulation a single form of a document intended for use by both autonomous and budgetary structures or 2 independent forms for each type of organizations. Similarly, rules for filling out relevant documents can be adopted.

The plan, as well as information supplementing it, can be specified directly by the institution after the regulatory act on the budget is approved. After - it is sent for approval, which is carried out taking into account the norms fixed in the requirements under Order No. 81n. If the clarifications are related to the implementation of the state task by the institution, then they are made taking into account those indicators that are established in the corresponding task. In addition, the target subsidy allocated for its implementation is taken into account. The relevant requirements are also established by Order No. 81n.

Changing the business plan

In some cases, the budget estimates reflected in the plan in question may be changed. This procedure involves the formation of a new document of the appropriate type, the provisions of which should not contradict the cash indicators of the original version of the plan. The decision to correct the document is made by the director of the organization.

How can a plan of financial and economic activity of a budgetary institution look like? An example of this document in terms of one of the key components is in the picture below.

It is very important to comply with the requirements for the structure and content of the relevant plan established by law, as well as at the level of decisions of the authority that established the budgetary organization.

Now the institutions are preparing a plan for the financial and economic activities of the institution for the next year: they summarize information on expected income and planned expenses. How to draw up and approve the FCD plan, as well as the rationale for it with ready-made samples, is in the article.

Uniform requirements for the FCD Plan were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up a financial and economic activity plan in the manner and in the form that the founder establishes. Features for separate divisions are also determined by the founder.

How long do institutions draw up a plan

Draw up a FCD plan for the periods approved by the law (decision) on the budget:

• financial year - for one year;
• fiscal year and planning period - for the next year and planning period.

The founder, in his own order, has the right to provide for additional detailing of indicators. For example, by time interval - quarterly, monthly or by types of financial security.

Regional and municipal institutions form the FCD Plan in regional and municipal information systems. For example, municipal institutions of the city of Perm work with the FCD Plan in the centralized system "AKC-Planning" (clause 2.15 of the Procedure approved by the resolution of the administration of the city of Perm dated July 18, 2011 No. 354).

Employees believe that they cannot be punished for rudeness at work if they cope with their duties. Sometimes they are right, even if there is a ban on inappropriate behavior in the local acts of the institution. But it also happens that the chief accountant works both on holidays and on weekdays until late, and as a reward he receives a reprimand and dismissal. Moreover, the court takes the side of the employer.

Data on income-generating activities in the FHD plan

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.

If during the year you receive income that was not taken into account in the FCD Plan, make changes to it.

If the founder has decided to return the balance of the targeted subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts in a separate line with a minus sign ().

The receipt of income by budgetary and autonomous institutions is reflected in accounting.

Indicators for payments when drawing up a plan for financial and economic activities

Form the planned indicators for payments in the context of payments that are directed to:

• for employee benefits and payroll;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for gratuitous transfers to organizations;
• for other expenses;
• for the purchase of goods, works, services.

Substantiation of the indicators of the FCD plan

The formal part of the FCD plan

The formal part of the FCD Plan must contain the signatures of the officials responsible for its content:

• manager (person authorized by him);
• the head of the financial and economic service or another person authorized by the head;
• document executor.

This is stated in paragraph 18 of the requirements approved by the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

Approval of the financial and economic activity plan

The budgetary institution forms the FCD Plan and passes it to the founder so that he can do it. The founder has the right to empower the head of the budgetary institution to approve the FCD Plan. In what terms to approve the Plan, the founder establishes by his order.

An autonomous institution submits the formed FCD Plan for consideration to the Supervisory Board, which issues an opinion based on the results. Send a copy of the conclusion to the founder for review. And then, taking into account the conclusion of the Supervisory Board, the FCD Plan is approved by the head of the institution.

Before submitting the FCD plan, be sure. The magazine's experts have selected eight mistakes that are generally not of concern to your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. A mini-test has been prepared for each error: you will immediately know if you have a problem and understand how to find and fix the inaccuracy.

Entry into force

The procedure for approving the FCD plan

Previously, it was found that the FCD plan for budget institution approved by the founder, who can transfer these powers to the head of the budgetary institution. Everything has changed in the new edition. Now the basic norm is as follows: 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 instructs a subordinate institution to draw up a plan for financial and economic activity, taking into account Order No. 140n, without carefully reading this order, he will lose the right to approve the economic activity plan for the budgetary institution he created.
Also added is an indication that decision to change the FCD plan is accepted by the head of the institution (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 now preceded by table 1 (previously this table did not have a number), containing data on the actual indicators of the financial condition before drawing up the FCD plan. At the same time, the problem with the choice of which date the indicators for this table should be taken for has not been resolved. It is prescribed that as of the last reporting date preceding the date of the plan. For example, the FCD plan for 2016 is drawn up in October 2015. On what date should the balances be taken for this table? From the point of view of logic, one should take the data on the 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 set:
- Balance sheet (f. 0503730) - as of 1st of January ;
- Information on the movement of non-financial assets of the institution (f. 0503768) - frequency of submission annual ;
- Information on accounts receivable and accounts payable of the institution (f. 0503769) - frequency of submission quarterly.
Since only one date is indicated in the header of table 1, all data in the table must be on the same date, that is, on January 1. Probably, there is 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 provide information about the balance of the property on the date of the plan.
Compared to the previous version of Order No. 81n, the list of data “as of the last reporting date before drawing up the FCD plan” includes data on cash balances on accounts, on deposits and data on other financial instruments.

Changed structure of the table with data on planned receipts and disposals

This innovation deserves the most attention, because table 2 "Indicators for receipts and payments of an institution (subdivision)" is, in fact, the FCD plan itself. In the previous edition, this table did not have a number, it had a different specification 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 the columns of table 2

In the previous edition, the columns of the table provided detailing by types of accounts:
- on personal accounts opened with the bodies maintaining the personal accounts of institutions (that is, on movements controlled by the treasury bodies);
- on accounts opened with credit institutions (that is, on movements not controlled by the treasury authorities).
Detailing of income by types of financial security was prescribed to be reflected in the table by rows in the indicator Income from income. As a consequence of such a structure, it was not provided in the FCD plan to break down expenses by codes of the type of financial security (although the founder had such a right). And such a plan was completely meaningless with more than one type of financial security. Thus, the costs of purchasing fixed assets from income-generating activities and from subsidies for other purposes were summed up in one line of the plan, although these are fundamentally different costs. In addition, no detailing of the initial and final balances of funds by type of source was provided.

In the new edition, there is no detailing by types of accounts, but the columns of the table correspond to possible types of financial security:
- column 5 - subsidy for financial support for the implementation of the state (municipal) task;
- column 6 - subsidies provided for other purposes;
- column 7 - subsidies for capital investments;
- column 8 - means of compulsory medical insurance;
- column 9 - receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities, total;
- column 10 - including grants (which are provided from the relevant budget of the budget system of the Russian Federation under codes 613 "Grants in the form of subsidies to budgetary institutions" or 623 "Grants in the form of subsidies to autonomous institutions" of types of budget expenditures).
At the same time, as before, the itemization of expenses by types of sources is optional, and it is carried out only if the founder decides to plan payments for the corresponding expenses separately according to the sources of their financial support. But for balances, as well as receipts and disposals of financial assets, a breakdown by type of source is required.

Changes in the composition of lines of the indicator Income from income

First of all, this indicator excludes data on receipts that are not attributable to income - receipts of financial assets (including borrowed funds). For example, the receipt of funds on the personal account in transit. These data should now be reflected in the corresponding indicator Inflow of financial assets.
Otherwise, the indicators of this section are the same as in the previous edition. Just differently positioned.
Most of the cells in this section are crossed out. Only those cells are available that reflect a valid combination of income type and source. 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 "property income" - KOSGU 120 (only column 9).
Line 120 "income from the provision of services, works" - KOSGU 130 (in column 9), 180 (in columns 5 and 8).
Line 130 "income from fines, penalties, other amounts of forced withdrawal" - KOSGU 140 (only column 9).
Line 140 "gratuitous receipts from supranational organizations, governments of foreign states, international financial organizations" - KOSGU 152 (only column 9).
Line 150 "other subsidies provided from the budget" - KOSGU 180 (in columns 6 and 7).
Line 160 "other income" - KOSGU 180 (in columns 9 and 10).
Line 180 "income from operations with assets" - KOSGU 410-440, 620-640 (under column 9).

Changing the composition of the lines of the indicator Payments

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 detailing of expenses not by KOSGU, as in the previous edition, but by codes of types of budget expenditures (CWR). This change is connected with the general movement of the Ministry of Finance of Russia towards getting rid of KOSGU. But the classification of KOSGU 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 CWR and should not know. Because the classification of the CWR is still intended only for the execution of budgets.
Directions prescribed that the types of expenses detail the direction of financial support for budget expenses for the target items of the classification of expenses, and a list of types of expenses (groups, subgroups, elements of types of expenses) is given. Therefore, the introduction of Order No. 140n on the preparation of a plan for FCD for 2017 has been scheduled. Obviously, by the middle of 2016, the Ministry of Finance of Russia plans to introduce CWR into the practice of budgetary institutions.
But what about those institutions that the founder will oblige to switch to the new version of Order No. 81n right now? The founder will not have problems understanding the CWR plan, drawn up in the context of the CWR, because the participants in the budget process have been working with this classification for more than a year. What about a government agency?

It is difficult to select a fully appropriate CSC for payments to personnel of budgetary institutions, because the current classification of CSC provides for payments to personnel of state institutions, government personnel and personnel in the field of national security, law enforcement and defense. In addition, table 2 does not provide a line for reflecting other payments to personnel, except for wages.

Based on the general logic of the CVR classifier, we get the following:
- line 210 "payments to personnel, total" - CWR 110;
- line 211 "remuneration and accruals for wage payments" - CWR 111 - salary, CWR 119 - payments to funds;
- line 212 (it is not there, but it should have been) "other payments to personnel, except for wages" - KVR 112;
- line 220 "social and other payments to the population" - KVR 300;
- line 230 "payment of taxes, fees and other payments" - KVR 850;
- line 240 "gratuitous transfers to organizations" - CWR 860;
- line 250 "other expenses (other than expenses for the purchase of goods, works, services)" - KVR 830, 880;
- line 260 "expenses for the purchase of goods, works, services" - KVR 241-245.

New indicators Inflow of financial assets and Disposal of financial assets

Planned indicators of receipt of financial assets (except for income) and disposal of financial assets (except for expenses) are presented separately. The lines of these indicators should primarily reflect the inflow and outflow of borrowed funds, as well as the increase and decrease in non-cash funds due to the transfer to (from) other (other) types (types) of financial assets, the inflow and outflow of funds in transit.

New table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of an institution (subdivision)"

Its number indicates that this table is an explanation for the indicators in table 2. Back in 2013 was prescribed that the total amount of the institution's procurement costs reflected in the FCD plan should be itemized in the procurement plan. But no table was provided to reflect this.
Now there is such a table. At the same time, the planned indicators for expenses in line 260 of column 4 for the corresponding financial year should be equal to the indicators of columns 4-6 in line 0001 of Table 2.1. That is, the entire table 2.1 is intended to decipher the only line of table 2 - how much it is planned to make purchases of goods, works, services. However, no breakdown of Table 2.1 by type of financial security is provided. That is, purchases at the expense of proceeds from traffic rules, and purchases at the expense of subsidies for other purposes, and at the expense of any other sources - everything will be dumped into a common heap (even if expenses are broken down by source in Table 2). Also, Table 2.1 does not provide any breakdown by any cost code.

According to the columns of Table 2.1, indicators are supposed to be reflected by the method of purchase (“total purchases”, “including purchases under Law No. 44-FZ” and “including purchases under Law No. 223-FZ”), as well as by years - purchases in planned year, purchases in a year, purchases in another year. It is clear that the columns “in a year” and “in another year” are filled in only if a FCD plan is drawn up for a three-year planning period, which, in turn, is only permissible if the budget of a public law education is accepted 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 planned 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 is very likely that these purchases do not need to be indicated, but in this case it will not be executed

If unplanned expenses appeared during the year, make changes to the financial and economic activity plan, the procurement plan and the schedule. We will figure out how and when to adjust plans.

FHD plan: when to make changes

The total amount that the institution plans to spend on purchases should be deciphered in table 2.1 of the FCD plan. The decoding is done according to the periods of placing orders separately for paying for contracts that were concluded before the start of the next financial year, and according to the year the purchase began (current, next, etc.).

In addition, since 2017, the plan of financial and economic activities in terms of planned indicators for payments has been detailed by codes of types of expenses and confirmed by calculations (justifications) (Order of the Ministry of Finance of Russia dated August 29, 2016 No. 142n).

Calculations (justifications) of planned indicators are based on expenses:

• for payments to personnel (salary, travel allowance);
• for child care payments;
• for insurance premiums;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for gratuitous transfers to organizations;
• for other expenses (except for purchases);
• for the purchase of goods, works, services.

If it is necessary to make changes to the indicators of the expenditure part of the FCD plan, then the institution is obliged to draw up a new plan (clause 19 of the order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n). This happens when:

• the institution's needs for goods, works or services have changed. For example, if his expenses increased or decreased;
• resulting in savings as a result of the implementation of the state task. In this case, reallocate these funds to other payments, depending on the needs of the institution.

The total amount of expenses of a budgetary institution for purchases, which is reflected in the FCD plan, must be detailed in the procurement plan for state or municipal needs (clause 11.1 of order No. 81n). Accordingly, if an institution makes changes to the FCD plan, it is necessary to adjust the calculations (justifications), as well as the procurement plan.

When to make changes to the procurement plan

Changes to the procurement plan must be made no later than 10 working days after the founder approved the FCD plan.

Check that the indicators of the plans correspond to each other (see Table 1).

Table 1. Correspondence of indicators of the FCD plan and the procurement plan

Name of indicator	FHD plan	Procurement plan
The total amount planned for the purchase of goods, works, services	Column 7 line 2001 of table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of an institution (subdivision) for 20__"	Section "Total by budget classification" line "Total amount of financial security provided for the conclusion of contracts"
Expense type code by budget classification	Type of expenses indicated in column 3 of table 2 "Indicators on receipts and payments of the institution (unit) for 20__"	Digits 30-33 of the purchase identification number

Let's take an example of what indicators in the plans should correspond after the institution has made corrections to these documents.

Example. The Alfa institution needed to purchase an anti-virus program. The accountant drew up a new plan of financial and economic activity and sent it to the founder for approval.

Indicators of the new financial and economic activity plan for 2017:

• RUB 7,000,000 - payments on expenses in the total amount, including:
• RUB 5,406,980 - for purchases of everything, including by types of expenses:
• 120 000 rub. - KVR 242;
• RUB 5,286,980 - KVR 244.

See the sample for the correspondence of indicators in the plans.

Sample. Indicators of the FCD plan and the procurement plan

After you have changed the FCD plan and the procurement plan, make changes to the schedule as well, as it is formed on the basis of the procurement plan (clause 2, article 21 of the Federal Law of April 5, 2013 No. 44-FZ).

One of the key indicators of a planned purchase is its identification code, which is unique for each lot and corresponds to the code specified in the purchase plan.

The deadlines for making changes and posting information about them are the same as for the procurement plan.

Let me remind them:

• within 10 working days after the approval of the FCD plan, changes are made and approved;
• within three working days from the date of the change, information is posted on the site.

How to organize paperwork

In an institution, a financial and economic activity plan and proposals for making changes to it are formed by the accounting department, and the procurement plan and schedule are formed by the contract service (contract manager). It is possible to avoid mistakes and fines imposed on the institution and employees only with the coordinated work of these services.

Clear interaction between services can be achieved if areas of responsibility for procurement planning are established and fixed in the workflow schedule (see Table 2).

Table 2. Workflow schedule for the interaction of services

Title of the document	Place of performance	Submission deadline		Processing time	Position, full name of the person in charge
Draft calculations (justifications) for the variable FCD plan	Contract service	Until the change	Accounting Specialist	Within two working days (checking items, amounts)	Contract service specialist
Approved FCD plan with calculations (justifications) after making changes	Contract service	Within one business day after approval	Accounting Specialist	Within seven working days (changes to the procurement plan and schedule)	Contract service specialist
Changed schedule and procurement plan	Accounting, head of institution	On the day of the change	Contract service specialist	Within two business days after submission (reconciliation of totals and approval)	Accounting specialist, manager
Approved schedule and procurement plan	Information and telecommunications network "Internet"	Within three business days of approval	Contract service specialist

A budgetary institution has the right to choose and agree for itself a different scheme for the movement of documents. It is important that the requirements of the legislation on the fact and timing of the changes are observed.

In the FCD plan, budgetary institutions summarize information on expected income and planned expenditures. What to take into account and how to include indicators in the Plan for a budgetary institution - in the article.

Uniform requirements for the plan of financial and economic activities of a budgetary institution were approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n. Draw up the plan in the manner and in the form that the founder will establish. Features for separate divisions are also determined by the founder.

Federal institutions form the FCD Plan in the Electronic Budget system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04 / 75209). Consider how to fill out the FCD plan of a budgetary institution for 2019.

The procedure for filling out indicators in the FCD plan for budgetary institutions

In the financial activity plan, fill in the heading, content and formatting parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, the list of paid services or works, the total balance sheet value of movable (including OCDI) and real estate. As well as other information that the founder requires.

tabular part

In the tabular part of the financial and economic activity plan of the institution for 2019, indicate:

• indicators of financial condition (on non-financial and financial assets, on liabilities);
• planned indicators for receipts and payments.

How to fill in the indicators of the financial condition of a budgetary institution

Reflect the indicators of financial condition in the FCD plan for the last reporting period before the date of its compilation. In the tabular section, give separately:

• the value of immovable and especially valuable movable property;
• the amount of receivables for income and expenses;
• the amount of overdue accounts payable.

This is established in paragraph 8 of order No. 81n.

Sample FCD plan of a budgetary institution for 2019

Before submitting the FCD plan, it is mandatory

Income indicators in terms of financial and economic activities

Form planned indicators for receipts in the context of:

• subsidies for the implementation of state tasks;
• targeted subsidies;
• subsidies for capital investments;
• grants:
• proceeds from the provision of services (performance of work) for the main types of activities that institutions provide on a paid basis;
• income from income-generating activities;
• proceeds from the sale of securities.

Data on income-generating activities in terms of FHD of a budgetary institution

Form data on income from income-generating activities based on the planned scope of work (services) and the cost of their implementation. This procedure is established in paragraphs 8.1, 10 of the requirements of Order No. 81n.

If during the year you receive income that was not taken into account in the FCD Plan, make changes to it.

Expenses of budgetary institutions and the FCD plan

Form the planned indicators for payments in the context of payments that are directed to:

• for employee benefits and payroll;
• for social and other payments to the population;
• for taxes, fees and other payments;
• for gratuitous transfers to organizations;
• for other expenses;
• for the purchase of goods, works, services.

Justification of the indicators of the FCD plan of a budgetary institution

Justify separately for each source of financial security. And only if the founder has established that the costs in the FCD Plan are not divided by source, do not divide the calculations. This is stated in paragraph 11 of order No. 81n.

Approval of the FCD plan of a budgetary institution

The FCD plan of the subdivision, including taking into account changes, is approved by the head of the budgetary institution. Moreover, it is necessary to approve the FCD Plan within the time limits established by the founder.

The FCD plan is formed by the budgetary institution and submitted to the founder for his approval. The founder has the right to give such authority to the head of a budgetary institution. For this, the institution issues an order. This procedure is established by paragraph 22 of the requirements approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.