A financial and economic activity plan is an institution management tool. Financial and economic activity plan

Financial plan economic activity budgetary institution(PFHD) is a document that all municipal and budget organizations are required to draw up. How to correctly formulate a plan for financial and economic activities is prescribed in the Order of the Ministry of Finance Russian Federation No.81н, accepted for execution on July 28, 2010.

Changes are regularly made to the order to meet changing standards, therefore each person responsible for maintaining and forming the PFHD of a budgetary institution must have all the latest information on this issue.

What is a PFHD and who should compile it?

A financial and economic activity plan is a document that displays information about all existing income and expenses of a particular enterprise. The formation of the PFHD is relevant for one financial year or one financial year or planning period. According to Federal Laws No. 7 and No. 174, the information contained in the financial and economic activity plan must be open to all interested Russian citizens. Therefore, the representative office of a budgetary or municipal organization is obliged to publish information about financial and economic activities on its official Internet resources.
Since the financial and business plan is an important reporting document, there are a number of requirements for its preparation:

1. The preparation of the PFHD occurs at the stage of distribution of budget funds for the next reporting period (fiscal year).
2. All funds spent and received must be indicated accurate to two decimal places.
3. The plan is drawn up in rubles using the cash method.
4. The form and structure of the PFCD must meet the standards established by the government of the Russian Federation.

Plan for the financial and economic activities of autonomous institutions, as well as municipal organizations that use the subsidy program from the federal budget in accordance with the procedure established by the authorities local government, - must be submitted for verification and approval to higher authorities. No agency can ignore this phase of the budget response.

Plan of financial and economic activities of a budgetary institution

Goals and objectives

The preparation of reports on the financial and economic activities of budgetary and municipal organizations pursues the following goals:

• admission support Money to the accounts of organizations, and their further rational distribution;
• organizing various events that increase the efficiency of spending, as well as attracting new sources of financing;
• making calculations and analyzing the necessary organizational and economic needs, and achieving a balance between the expenses and income of the enterprise in order to avoid a shortage of funds;
• prevention of late payments of loan debts;
• balanced management of all sources of income.

A well-drafted PFHD will help the organization rationally use funds allocated from the federal budget. Possible inspections by regulatory authorities should be taken into account - violations and inconsistencies in the PFC can lead to serious consequences for the entire management team.

In this way, the government is trying to fight corruption both throughout the country and in individual regions.

PFHD and State procurement

To carry out its activities, each budgetary enterprise must purchase goods and services in accordance with the current Federal Law No. 44. In order for the organization’s activities to be as open and transparent as possible for citizens, all procurement plans and schedules must be in open access, by publishing them on the official website of the organization.
The procurement plan is consistent with the plan of financial and economic activities of the budgetary institution. The amounts sold for purchases in both documents must be equal. According to current norms and standards, the public procurement plan must be formed and endorsed within 10 working days from the moment the financial and economic activity plan of the PFHD is approved by the highest constituent body. This procedure corresponds to the Decree of the Government of the Russian Federation No.552 of June 5, 2015 for federal-level customers, and the Decree of the Government of the Russian Federation No.1043 of November 21, 2013 for municipal and budgetary organizations.
The public procurement plan, drawn up on the basis of the financial and economic activity plan, must contain a list of all planned acquisition costs necessary goods and services, ordering office equipment and other goods belonging to the group of technically complex goods.
After approval, such a plan in electronic format must be uploaded to the EIS.

Composition of PFCD

According to the structure of the financial and economic activity plan established by the Government of the Russian Federation, the document must include the following components:

1. Header part. Includes information about the enterprise, the time period for which reporting is carried out, currency, name of the document, date of its formation and payment details of the organization.
2. Content part. Includes all indicators of the financial and economic activities of the institution for the previous reporting period in accordance with the allocated budget. The document must be presented not only as text, but also be supported by graphs and tables showing the activities of the budgetary institution: the total cost of the organization’s real estate, the balance of income and expenses, spending on procurement and other financial information.
3. Decorative part. Includes information about all officials Oh, responsible for the preparation of the PFHD and its implementation.

The plan of financial and economic activities of the enterprise must include information about funds allocated to fulfill government tasks and capital investments. The budget organization must remain competitive relative to other non-state (commercial) enterprises, due to the detailing of the costs of procurement activities within the framework of Federal Law No223.

Making changes to the PFHD

Any changes to the plan of financial and economic activities of a budgetary institution can be made only if the organization has unplanned expenses. New data should not conflict with indicators previously entered into the PFHD.
Changes in the “income” column are made in the event of payment by third parties as compensation for any damage, as well as payment under CASCO or OSAGO insurance, if a vehicle owned by the institution was involved in an accident. Adjustment of expenditure data is also necessary when the needs of a budgetary organization change after the completion of a state task.
The official who was involved in drawing up the document is responsible for the compliance of the PFHD with Government standards. One part of the document is based on indicators for the previous billing period, and the other is of a calculated nature. A PFCD compiled in accordance with all government requirements can guarantee the implementation of all set goals.

In the FCD plan, budgetary institutions summarize information about expected income and planned expenses. What to take into account and how to enter indicators into the Plan of a budgetary institution is in the article.

Unified 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 form established by the founder. Features for separate divisions are also determined by the founder.

Federal institutions formulate the FHD Plan in the “Electronic Budget” system (letter of the Ministry of Finance of Russia dated December 15, 2016 No. 21-03-04/75209). Let's consider how to fill out the FCD plan of a budgetary institution for 2019.

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

In respect of financial activities fill out the title, content and design parts.

Text part

In the text part of the plan, indicate the goals and activities of the institution, a list paid services or work, the total book value of movable (including OTsDI) and immovable property. As well as other information required by the founder.

Tabular part

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

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

How to fill out indicators of the financial condition of a budget institution

Reflect the financial condition indicators in the FCD plan for the last reporting period before the date of its preparation. Please provide separately in the tabular section:

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

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

Sample FCD plan for a budgetary institution for 2019

Before submitting the FHD plan, it is mandatory

Indicators of revenues in terms of financial and economic activities

Form your planned revenue indicators in terms of:

• subsidies for the implementation of government tasks;
• targeted subsidies;
• subsidies for capital investments;
• grants:
• receipts 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 the FHD plan of a budgetary institution

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

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

Expenses of budgetary institutions and the FCD plan

Form the planned indicators for payments in the context of payments that are aimed at:

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

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

Compile justifications separately for each source of financial support. And only if the founder has established that expenses 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 department's financial management plan, including taking into account changes, is approved by the head of the budgetary institution. Moreover, the FCD Plan must be approved within the time frame established by the founder.

The budgetary institution forms the FCD plan and submits it to the founder for his approval. The founder has the right to vest such authority in the head of a budgetary institution. For this purpose, 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.

Two system-forming documents reflecting the state of the financial, economic and procurement activities of the organization are the FCD plan. In accordance with paragraph 8 of Art. 17 44-FZ, institutions draw up, approve and post the first of them within 10 working days after approval of the indicators of financial and economic activity, that is, the second. Planning is carried out in accordance with the current legislation of the Russian Federation.

In the formation, uploading and correlation of indicators for planning financial and economic activities and procurement responsible persons The organization will be helped by a special automated control system - ACS PFKhD.

Compiled on the basis of indicators of financial and economic activity, the procurement planning document must include information about all upcoming orders, including data on the acquisition of technically complex goods, works, services and, if necessary, information about public discussion. The approved procurement plan must be placed in the Unified Information System.

The formation rules are regulated by the following legal acts:

• — for federal-level customer organizations;
• — for customer organizations at the regional and municipal levels.

Among the annexes of the updated FCD plan there is table 2.1, which is the connecting link of documents for planning financial and economic activities and procurement (clause 8 of Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n). It contains information on the costs of purchasing GWS - the total amount of costs planned for procurement (broken down by 44-FZ and 223-FZ), as well as the costs of paying for contracts concluded before the start of the reporting period.

Government procurement is carried out on the basis of the PP and the schedule formed in accordance with it. These documents can be placed in the Unified Information System only after their approval, and the procurement plan and schedule can be approved only after the PPCD has been agreed upon and signed. The procurement plan and the FCD plan are inextricably linked; it is legally prohibited to place PPs in the absence of a FCD in the organization.

Drawing up a plan for financial and economic activities

During the formation of the draft budget for the next financial and planning period, a preliminary PFHD is drawn up. Positions are filled in accordance with the data provided by the founders - on the volume of subsidies (including targeted ones), government services, budget investments and subventions. The organization, in turn, plans receipts and payments for income-generating activities.

After approval of the budget for the next year and planning period, the indicators are communicated to the budgetary institution, and the plan is adjusted if necessary.

The formation is regulated by the Order of the Ministry of Finance of the Russian Federation. If necessary, the PFHD transcript can be compiled quarterly and monthly. The currency of the document is rubles with kopecks indicated.

The document consists of 3 parts:

1. Heading part. It contains title page, on which the field for document approval is located, as well as full name. and the position of the person who approved it, the full name of the budget organization, date of approval, address, INN, KPP, code according to the register of participants in the budget process, planning frequency.
2. The content includes text and tabular parts. The text describes the objectives of the functioning of the BU, the type of activity, the list of public services (works) in the provision of which the organization is involved, the book value of movable and immovable property. The table directly indicates the indicators of FHD, the direction of spending budget funds, revenues from entrepreneurial activity, funds provided for temporary use.
3. The formal part is the signatures of the responsible authorized employees.

Once compiled and verified, it, together with the appendices, is approved by the head and signed by the chief accountant of the budgetary institution (unless otherwise provided by the founder of the budgetary organization).

After this, the entire package of documents is sent to the founder for coordination and approval. Throughout the reporting year, the organization can, if necessary, adjust planned indicators. In this case, the data from the PFHD must strictly coincide with the previously made cash expenses and with the procurement plan.

Changes since 2020

On August 31, 2018, a new Order of the Ministry of Finance of the Russian Federation No. 186n came into force. All budget organizations when preparing the PFHD for 2020 and the planning period 2021-2022. will have to follow the new rules. During 2019, institutions must prepare for the transition to the new order.

For public sector employees, all requirements for PFHD are established by the founder within the parameters defined by the Ministry of Finance of the Russian Federation. The founders are responsible for determining the timing and procedure for drawing up a planned project, approving and making changes.

According to clause 6 of the requirements of the Ministry of Finance, PFHD must be compiled on a cash basis. Those documents that contain information representing state secrets must be drawn up and approved in accordance with the current legislation of the Russian Federation on the protection of state secrets (clause 7 of the requirements).

Now the PFHD can be formed not only for the reporting year and planning period, but also for a much longer period if the organization has long-term obligations and if this does not contradict the decision of the founder. This information will be reflected in the PFHD in special column 8 “outside the planning period.”

The new form of the document will differ significantly from the current one. There is no text part in the new form, and the tabular part is divided as follows:

• section 1. Receipts and payments;
• Section 2. Information on payments for the purchase of goods, works, and services.

According to the new requirements, financial indicators for the reporting year and the planning period must be reflected in one section.

The column “Analytical code” for KOSGU is filled out only at the request of the founder.

There is also no breakdown by sources of financial support in the updated PFHD. Income by source will be indicated line by line.

Specialists now need to justify not only payments, but also receipts. The Ministry of Finance did not provide a formal form for such justification.

Calculations of revenue indicators will be formed on the basis of calculated income by source, taking into account debt on income and advances received at the beginning of the reporting year.

The Ministry of Finance has established the rules for justifying the income portion of profits on shares in the authorized capital of business partnerships, companies and dividends on shares and other securities owned by the institution.

Planned indicators can also be adjusted during the financial year in cases where:

• the institution needs to use the funds remaining at the beginning of the reporting period;
• the enterprise is subject to reorganization;
• the volume of revenues, directions of expenses, volumes of paid services and income from them, gratuitous receipts from the population or legal entities, accounts receivable from previous years, etc.

A complete list of requirements for the formation of the PFHD for 2020 is presented in Order of the Ministry of Finance No. 186n.

How to draw up and change the FHD plan for 2017

Editor-in-Chief of the reference system "Economics of Health Care Institutions"

The FCD plan is made up of budgetary and autonomous institutions to summarize information about expected income and planned expenses. In this recommendation, we will look at how to create or change an FCD plan.

Main changes in the formation of the FCD plan for 2017

When forming the FCD plan for 2017, take into account the changes that the Russian Ministry of Finance made to Order No. 81n.

The main change: the draft FCD plan for 2017 must be accompanied by justifications or calculations of the planned indicators that were used in its formation.

This year, the economist needs to justify the indicators of the draft FCD plan for 2017 and the planning period. Provide the information to the founder in tables. Fill them out separately using financial security codes for the following costs:

– personnel expenses;

– payment of taxes, fees and other payments;

– procurement costs.

The Russian Ministry of Health approved the form of such tables in the appendix to order No. 81n. Please note: the founder can change their format. For example, enter new columns, lines, additional details and indicators. If any costs are not included in the FHD plan, do not fill out the table for them.

Example: Calculation (justification) of expenses for paying land tax

How to fill out the FHD plan

The FCD plan is drawn up by autonomous and budgetary institutions (subclause 6, clause 3.3, article 32 of the Law of January 12, 1996, clause 7, part 13, article 2 of the Law of November 3, 2006).

The Russian Ministry of Finance approved the Unified Requirements for the FCD Plan (Order of the Russian Ministry of Finance dated July 28, 2010 No. 81n).

Draw up the FCD plan in the manner and form established by the founder. Features for separate divisions are also determined by the founder. This is stated in paragraphs 2, 4, 16 of the Requirements, approved by order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, and paragraph 2 of the letter of the Ministry of Finance of Russia dated February 9, 2012 No. 02-03-09/429.

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

– financial year – for one year;

– financial year and planning period – for the next year and planning period.

The founder, in his own manner, has the right to provide for additional detail of the indicators of the FCD Plan. For example, by time interval or by type of medical care.

To draw up the FCD Plan for 2017, enter indicators and information in separate tables. So, in Table 1, include indicators of financial condition. In Table 2, include indicators for receipts and payments. In this case, payments for expenses for the purchase of goods, works, and services should be reflected in a separate table 2.1. Information about the funds at the temporary disposal of the institution is reflected in Table 3. Background information include in table 4.

The FCD plan consists of a title, content and design parts. Reflect the data in the tabular section in rubles accurate to the second decimal place (clause 4 of the Requirements approved by Order of the Ministry of Finance of Russia dated January 1, 2001 No. 81n).

Header part

In the header part of the FCD Plan, indicate:

– in the “APPROVE” stamp: the position of the person authorized to approve the plan, his signature with a transcript and the date. The deadline for approving the FCD Plan is set by the founder (letter of the Ministry of Finance of Russia dated October 22, 2013 No. 12-08-06/44036);

– the date when the document was drawn up;

– name of the institution;

– name of the subdivision, if the FCD Plan constitutes a subdivision;

– name of the founder;

– additional details identifying the institution (division): address of actual location, TIN, checkpoint;

– financial year (fiscal year and planning period);

Such rules are established by paragraph 8 of the Requirements, approved by Order of the Ministry of Finance of Russia dated January 1, 2001 No. 81n.

How to fill out indicators for receipts and payments

Fill out the indicators of the FHD Plan for receipts and payments at the stage when the Ministry of Finance of Russia forms a draft budget for the next financial year (planning period). The basis for preparation is information from the founder about the planned volumes of expenditure obligations:

– targeted subsidies;

– budget investments under the authority of the state customer.

After the law (decision) on the budget is approved, clarify the indicators of the FCD Plan.

Income indicators

Form your planned revenue indicators in terms of:

– subsidies for the implementation of government tasks;

– targeted subsidies;

– grants in the form of subsidies, including those provided based on the results of a competition;

– income from income-generating activities.

Form data on subsidies, grants in the form of subsidies and budget investments, taking into account the amounts by department based on the information of the founder. And divisions compile this data based on information from the head office.

Generate data on income from income-generating activities based on the planned volume of work (services) and the cost of their implementation.

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

If the founder has decided to return the balance of the targeted subsidy to the budget, reflect the return amount in the section of planned revenue indicators in a separate line with a minus sign (letter of the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10/225).

Payment indicators

Form the planned indicators for payments in the context of payments that are aimed at:

– for employee payments and salary accruals;

– social and other payments to the population;

– taxes, fees and other payments;

– free transfers to organizations;

- other expenses;

– procurement of goods, works, services.

Detail the total amount of expenses for the purchase of goods, works, and services in the schedule according to the Law. And if you conduct procurement in accordance with the Law, then in terms of procurement.

Form planned volumes of payments taking into account standard costs. For federals, the calculation procedure is established by the Government of the Russian Federation. And the meaning of the standards is the founder (clause 14 of the Decree of the Government of the Russian Federation of June 26, 2015 No. 000).

Locally, the calculation procedure is approved by the authorities of the constituent entities and the local administration.

At the same time, there is no indication in the legislation that the planned volumes of payments must strictly correspond in volume and purpose to standard costs. Therefore, institutions independently determine the amount of payments within the total amount of subsidies for government tasks. This includes redistributing funds by type of expense, while necessarily clarifying the indicators of the FCD Plan.

If an institution is reallocating grant funds because of savings, be careful about what you want to spend it on. Thus, the Russian Ministry of Finance allows the possibility of spending saved subsidy funds on payments to employees (travel allowances, bonuses, etc.) or, for example, on the payment of a one-time benefit to an orphan student for previous years.

This is stated in letters of the Ministry of Finance of Russia dated December 30, 2014 No. 02-07-10/69030, dated October 17, 2014 No. 02-05-10/52622, dated January 29, 2013 No. 02-13-06/ 293, dated 8 of the financial statements, budgetary and autonomous institutions submit to the founder a report on the implementation of the FCD Plan.

Design part

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

– the head of the institution or division (the person authorized by him);

– the head of the financial and economic service or another person authorized by the head;

- executor of the document.

Who approves the FHD Plan

Budgetary and autonomous institutions have differences in the procedure for approving the FCD Plan.

The budgetary institution forms the FCD plan and submits it to the founder for his approval. But by order, the founder has the right to vest such authority in the head of a budgetary institution.

The autonomous institution submits the FCD Plan for consideration to the supervisory board, which issues a conclusion based on the results. The institution sends a copy of it to the founder for review. And then, taking into account the conclusion of the supervisory board, the FHD Plan is approved by the head of the institution.

The department's FCD plan, including taking into account changes, is approved by the head of the budgetary (autonomous) institution. Moreover, the FCD Plan must be approved within the time frame set by the founder.

When to make changes to the FHD Plan

To make changes to the FCD Plan, draw up a new FCD Plan. The new indicators should not contradict the indicators regarding cash transactions for payments that were carried out before the changes were made.

Changes in admissions and departures

When should changes be made? Do this if the institution has unplanned income or expenses during the year. In particular, make changes:

in income indicators if:

– insurance payment under MTPL or CASCO as a result of an accident with the institution’s car;

– reimbursement of expenses that the institution incurred previously (for example, reimbursement of sick leave from the military registration and enlistment office during military training);

in expenditure indicators if:

– the institution’s needs for goods, works or services have changed. For example, if the institution's expenses increased or decreased;

– cost savings were generated as a result of fulfilling government assignments. In this case, redistribute these funds to other payments depending on the needs of the institution.

Attention: When you draw up an FCD Plan, try to take into account all expected income and plan the institution’s expenses for the coming year.

Now 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 correctly draw up and approve a FCD plan, as well as justification for it with ready-made samples, – in the article.

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

For what period do institutions draw up a plan?

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

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

The founder, in his own manner, has the right to provide for additional detail of the indicators. For example, by time interval - quarterly, monthly, or by type of financial support.

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

Employees believe that they cannot be punished for being rude at work if they cope with their responsibilities. Sometimes they are right, even if the local regulations of the institution prohibit inappropriate behavior. But it also happens that the chief accountant works both on holidays and on weekdays until late, and as a reward receives a reprimand and dismissal. Moreover, the court sides with the employer.

Data on income-generating activities in the FHD plan

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

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

If the founder has decided to return the remainder of the targeted subsidy to the budget, reflect the return amounts in the section of planned revenue indicators on a separate line with a minus sign ().

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

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

Form the planned indicators for payments in the context of payments that are aimed at:

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

Justification of the indicators of the FCD plan

Formal part of the FHD plan

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

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

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

Approval of the financial and economic activity plan

The budgetary institution forms the FCD Plan and transfers it to the founder so that he can use it. The founder has the right to grant the authority to approve the FCD Plan to the head of a budgetary institution. The founder establishes by order the time frame for approving the Plan.

The autonomous institution submits the completed FCD Plan for consideration to the supervisory board, which issues a conclusion based on the results. Send a copy of the conclusion to the founder for review. And then, taking into account the conclusion of the supervisory board, the FHD Plan is approved by the head of the institution.

Before submitting the FHD plan, be sure to. The magazine's experts have selected eight mistakes that, as a rule, do not cause concern among your colleagues. Meanwhile, for treasurers, such “little things” will certainly become a reason for an order or even a fine. For each error, a mini-test has been prepared: you will immediately find out if you have a problem and understand how to find and correct the inaccuracy.