The procedure for compiling pfcd. How to draw up a plan for the financial and economic activities of an institution

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 issues various regulations that regulate the procedure for financial and economic activities by institutions. Before considering the order in which a plan for the financial and economic activities 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. So, 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.

The financial and economic activity plan (PFEP) is one of the main documents adopted within a budgetary institution for managing income and expenses. It is developed, approved and applied in state and municipal institutions. Consider what features of its compilation exist, what you should pay attention to, what indicators should be reflected in the financial statements.

Legislative rationale

The document regulating and controlling the entire financial life of budgetary organizations, according to the norms of Russian legislation, is:

• mandatory for compilation;
• open and accessible.

These requirements are enshrined in subparagraph 6 of paragraph 3.3 of Article 32 of Federal Law No. 7-FZ of January 12, 1996 "On Non-Commercial Organizations".

NOTE! The same legislative act notes that the founder has the right to develop the procedure for approving the FCD Plan, the main thing is that it does not contradict the requirements of the Ministry of Finance of the Russian Federation.

State requirements for PFCs are set out in the Order of the Ministry of Finance of the Russian Federation No. 81n dated July 28, 2010, which was last amended in 2013. This norm today should be guided by the founders when drawing up and approving the FCD Plan.

Different industries and departments may have additional requirements for the compilation of this document. Additional adjustments may be made by local authorities.

The rights of the budgetary organization itself:

The founder has the right to:

• approve the standard form of this plan;
• additionally detail the financial performance indicators provided by the Ministry of Finance;
• set a time limit for the approval of PFCD.

The purpose of compiling PFCD

The main financial document on which the budgetary institution operates, Plan of financial and economic activity, is compiled to solve the following problems:

• distribution of incoming and outgoing funds;
• balancing financial indicators;
• determining the effectiveness of the use of finances provided to the institution;
• control over accounts payable;
• management of the dynamics of costs and profits of the institution.

Funds accounted for in PFCD

The plan of financial and economic activity takes into account the following receipts:

• money received by the organization for the provision of various paid services;
• targeted subsidies received from the state for specific purposes;
• other subsidies;
• sponsorship funds;
• other receipts from legitimate sources.

The validity period of the compiled PFCD

This document is compiled annually and approved, as a rule, for the next financial year. Approval for an additional planned time period is possible if an appropriate budget is adopted for this period. In such a situation, annual reconciliation and clarification of indicators are still necessary, and in case of changes, re-approval of the Plan is necessary.

FCD Plan Approval Schemes

The Order of the Ministry of Finance, which contains the requirements for the approval of this document, contains options that allow you to approve this plan in different ways for budgetary and autonomous organizations:

• public sector- the plan is approved by the founder, he can transfer this right to the head of the organization;
• autonomous sphere– the basis for approval of the Plan is the conclusion of the Supervisory Board of this institution.

Structure of the FHD Plan

The data included in the Plan should be, on the one hand, grouped, on the other, detailed. The level of detail is allowed to be set by the institution itself. The Ministry of Finance requires only compliance with certain, relatively large groups of costs and profits. It is necessary to plan and take into account the indicators of the following areas:

• remuneration for work;
• other accruals related to payment for labor activity;
• money for various services - utilities, transport, communications, etc.;
• rent;
• funds for the maintenance of premises and other property;
• allowances for payment to the population within the framework of social assistance;
• transfers to other state organizations;
• purchase of tangible and intangible assets;
• transactions with securities (if permitted by federal law);
• other services, expenses and payments that do not contradict the legislation of the Russian Federation.

Each of these groups can be detailed, for example, each type of assets can be considered separately, by codes and groups. It is convenient to carry out the detailing in coordination with the accounting department in order to simultaneously resolve issues and financial statements, because the report on the implementation of this plan requires more detailed detailing.

IMPORTANT! It is not necessary to draw up a separate PFC for each source of funding, with the exception of subsidies (they are accounted for in a separate document).

Budget revenues and expenses in the Plan of financial and economic activities

In public institutions, revenues and expenses are quite often unrelated. It turns out that it is necessary to send funds to reimburse expenses that have nothing to do with income. For this, a special account 030406000 is used in accounting, which is stipulated in the explanatory note to the PFCD. In the report, payments from the budget may well not correspond to the costs incurred by the budgetary institution.

But when there is a relationship, the situation changes somewhat. For example, when receiving payment for leased property, an institution must direct this money, first of all, to the maintenance of this property (clause 6 of Article 9.2 of Law No. 7-FZ).

The rest of the funds received by the organization from various sources are at its full disposal, their distribution should be planned in the PFHD at its own discretion.

I.E: in the FCD Plan, it is worth providing additional columns for certain types of expenses, taking into account the way they are reimbursed, or it makes sense to approve additional forms to decipher the costs by the source of their provision.

The procedure for compiling and approving PFCD

This regulation is given in the Annexes to the order of the relevant ministry and department. It establishes the procedure for the acceptance and use of PFCD:

• its structure;
• required details;
• degree of detail;
• standard form.

The procedure for the adoption of the FCD Plan

1. The cost values ​​of various assets are taken into account (according to balance sheet data).
2. In the appropriate columns, financial indicators of the current state of the institution are entered, according to the assets taken into account:
   • movable state property on the right to manage the institution;
   • real estate owned by the state;
   • leased assets;
   • leased funds;
   • property provided for gratuitous use, etc.
3. Accounting for financial indicators:
   • assets that do not form a financial component (property at a residual book value as of the date of approval of the Plan);
   • monetary assets (debts on income and expenses);
   • various obligations.
4. Planning sources of finance receipts: subsidies, investments, paid services (list and prices), etc.
5. Distribution of planned indicators:
   • to fulfill the state task;
   • for specific purposes;
   • paid services;
   • for social security;
   • for other purposes.
6. Remains of receipts from previous periods are taken into account (based on previously implemented FCD Plans).
7. If changes need to be made to the plan, a new one must be drawn up. To enter new data, precise justifications are required.
8. The plan is approved within 15 days after the adoption by the state of the corresponding budget for the next year and / or planning period.
9. The plan must be signed by:
   • the head of the institution or an authorized person;
   • head of the financial service (chief accountant);
   • document executor.

Signatures are stamped.

10. Coordination with the relevant Ministry, approval by the minister or his deputy, if necessary, sending for revision.

The financial and economic activity plan of a budgetary institution (PFEP) is developed and approved annually. It is one of the main documents that determine the financing of state (municipal) institutions. Officials have adjusted the mandatory requirements for the preparation of PFCD for next year, in this article we will look at the main innovations.

General

PFCD is a document that determines the structure of financing the 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 for which period the budget is approved, from which is financed by a budgetary institution.

The template and features of the formation of PFCD for subordinate organizations are established by the founder in a separate administrative document. The standard template and mandatory requirements for the preparation of 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 endowed with the powers of the founder. The document is based on:

1. An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
2. The brought amount of financing, calculated according to the current standard costs.
3. The projected amount of income from the implementation of entrepreneurial and other income-generating activities.
4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
5. Economic justifications for the need for planned expenses.

FHD plan for 2019 with changes

Since 2018, the requirements for compiling PFCD have changed: order 81n (FCD plan 2019) was adjusted by order of the Ministry of Finance of Russia dated August 29, 2016 No. 142n. First of all, the amount of disclosed information has increased significantly. Now you need to specify additional indicators:

• income and expenses by types of financial support;
• information on purchases for the planned period;
• information on targeted funds in the context of capital construction projects.

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

The form of the document was supplemented with a new column 5.1 “Subsidies for the financial support of the implementation of the state task from the budget of the Federal Compulsory Medical Insurance Fund”, in which it is necessary to disclose the indicators of revenue and expenditure at the expense of compulsory medical insurance. At the end of the article, you can download a sample FCD plan for 2019.

How to fill out PFCD

Step 1. On the first page of the FCD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (m. b. the founder). Below, fill in the section with data about your organization: name, full name. head, TIN and KPP, as well as the codes listed in the headings.

Step 2: Complete the Content section. The purpose and types of activities are indicated in accordance with the Charter.

Step 3. In the "Table 1" section, enter information on financial and non-financial assets and liabilities.

Step 4. In the "Table 2" section, indicate the financial indicators for the planned financial year. Pages dedicated to the first and second planned financial years are 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 come under temporary disposal.

Step 7. In the annexes, provide calculations for planned expenses: wages, business trips of employees, and other payments.

Special changes in PFCD 2019

Now, the FCD plan specifies in detail what types of expenses are taken into account when making calculations (justifications), what norms and standards should be followed in their formation. So, when calculating insurance premiums to off-budget funds, it is necessary to take into account the tariffs for the specified premiums.

One of the important points in reflecting the cost of insurance premiums is the exclusion from 213 KOSGU of measures to ensure measures to reduce industrial injuries and occupational diseases. A sample of filling out, a plan for financial support for preventive measures, as part of the calculations for these activities, must be attached to the corresponding type of expenditure.

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

FCD plan of a budgetary institution for 2019

The rules for drawing up a FCD plan for a budgetary institution are stated in the order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n. It contains the basic requirements, but the specific rules of state power and local self-government are determined by themselves. For example, there are: order of the Ministry of Agriculture of Russia dated February 8, 2017 No. 57 for budgetary institutions that are under the jurisdiction of the ministry, order of the Ministry of Emergencies of Russia dated December 28, 2016 No. 702 for subordinate institutions, etc.

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The general rule states that the heads of budgetary institutions are in charge of approving the PFCD. However, it can be changed. For example, budgetary institutions subordinated to the Ministry of Emergency Situations approve their plans from the head of the relevant territorial body of the Ministry of Emergency Situations.

Changes to the FCD plan of a budgetary institution

In the general case, if changes are necessary, a new FCD plan is drawn up. The procedure for making amendments is determined by state bodies 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. The Federal Railroad Agency allows you to change the plan no more than once a quarter.

Filling out the FCD plan of a budgetary institution

Let us analyze the preparation of a plan for FCD of a budgetary institution. The document consists of 3 parts: header, content and design. In the first part of the FCD plan form of a budgetary institution, information about the institution, the date of compilation, and the period are indicated.

The content lists the goals and activities of the institution, the 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, the table indicates the financial performance of the BU. Procurement costs are listed separately. This information is later used in the preparation of the procurement plan. In addition, information is indicated on the funds that are transferred to the institution for temporary use.

In the final part, the signatures of responsible officials are put.

To check whether there are enough funds for purchases, calculate planned indicators. When calculating, generate indicators separately for each code of 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 the costs.

Checking the FCD of a budgetary institution

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

In the course of control measures, the following facts are revealed:

• inappropriate, inefficient, illegal use of budgetary funds;
• violation of the rules of accounting, preparation and submission of budget (accounting) statements.

Based on the results of the check, an act is drawn up, which describes all violations. The following can be identified:

• expenditure of budgetary funds in excess of the required (possible) amount of costs, but upon receipt of the required result;
• spending budget funds without achieving the required (declared) result;
• acquisition of obsolete equipment or works (services) performed (rendered) using obsolete technologies (methods);
• unreasonable accumulation of cash balances on accounts;
• non-repayment by institutions of accounts payable within the established time limits in the presence of appropriate funds;
• failure to use the supplied and paid equipment;
• payment of advance payments to contractors under contracts, work on which had not been started at the time of the audit;
• payment for design and survey work that has not found its practical application, etc.

Procurement plan and FCD plan

The terms for creating a procurement plan are tied to the terms for approving the FCD plan of a budgetary institution. The procurement plan must be formed within 10 days from the date of approval of the PFCD. Within 3 days, regional and municipal customers publish the finished document in the EIS, and federal customers in the GIIS "Electronic Budget".

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

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

Attached files

• FHD plan - blank.xls
• FCD plan - sample for 2019.docx

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 plan for financial and economic activities 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.