How to fill out a financial plan for a budget organization. Plan of financial and economic activities of the institution Filling out the financial management plan for the year

How to draw up and change the FCD plan for 2017

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

The FCD plan is compiled by budgetary and autonomous institutions in order to summarize information on 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

The essence of the changes

Before changes are made

After making changes

Justifications (calculations) of planned expenditure indicators:

– payments to staff (salaries, business trips);

– child care payments;

– social and other payments to the population;

– free transfers to organizations;

– other expenses (except for purchases);

– procurement of goods, works, services

For 2017, it is necessary to justify the indicators of the draft FCD plan. Along with the draft plan, send the founder calculations of planned indicators.

The Russian Ministry of Finance has approved payment forms and rules on how to prepare them

Table 2 “Indicators of receipts and payments of the institution (division)”

1. Changed the name of column 5:

“subsidies for financial support for the implementation of state (municipal) tasks”

“subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget)”

2. We changed how to fill out the indicator of receipts from grants on line 120 of column 10:

For 2016, only grants from the budget in the form of subsidies were taken into account

In the plan for 2017, take into account grants from the budget and grants from individuals and organizations

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. Include background information 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 October 8, 2012 No. 02-13-06/4132, dated July 12, 2012 No. 02-13-06/2701.

Attention: the terms of the agreement on the government contract determine the indicators of the volume and quality of services. If budgetary and autonomous institutions do not achieve the required indicators, they face administrative liability for violating the conditions for providing subsidies (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 02-13-06/4132). Therefore, if an institution’s planned payments have exceeded standard costs, assess whether this will lead to violations.

If during the year the institution’s needs for goods (works, services) have changed, and other unplanned expenses have appeared, make changes to the FCD Plan.

Quarterly, as part 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 an 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.

The financial and economic activity plan of a budgetary institution (PFHD) 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 drawing up the PFHD for next year; in this article we will look at the main innovations.

General

PFHD is a document that determines the structure of financing a state task, capital investments, income-generating activities, etc. The document is drawn up for one financial year or for one year and a planned two-year period, depending on the period for which the budget is approved, from which is financed by a budgetary institution.

The template and features of the formation of the PFHD for subordinate organizations are established by the founder in a separate administrative document. The standard template and mandatory requirements for drawing up the document were approved by Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n.

Download the FHD plan form for 2019

The FCD plan of a state institution is approved by the founder or a body empowered by the founder. The document is drawn up on the basis of:

  1. An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
  2. The completed amount of financing, calculated based on current standard costs.
  3. The projected amount of revenue from business and other income-generating activities.
  4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the functioning of the institution.
  5. Economic justification for the need for planned expenses.

FCD plan for 2019 with changes

Since 2018, the requirements for drawing up the PFHD have changed: order 81n (2019 FHD plan) was adjusted by order of the Ministry of Finance of Russia dated 08/29/2016 No. 142n. First of all, the amount of information disclosed has increased significantly. Now you need to specify additional indicators:

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

The legislator established the need to provide justification (calculations) for all indicators regarding expenses. The recommended sample is established in Appendix No. 2 to Order 81n. The requirement requires the completion of 18 forms; forms may be supplemented at the discretion of the institution.

The document form has been supplemented with a new column 5.1 “Subsidies for financial support for the implementation of state tasks from the budget of the Federal Compulsory Health Insurance Fund”, in which it is necessary to disclose the indicators of income and expenditure parts at the expense of compulsory medical insurance funds. At the end of the article you can download a sample FHD plan for 2019.

How to fill out the PFHD

Step 1. On the first page of the FHD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (maybe the founder). Below fill out the section with information about your organization: name, full name. manager, TIN and KPP, as well as the codes listed in the headers.

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

Step 3. In the “Table 1” section, enter information about financial and non-financial assets and liabilities.

Step 4. In the “Table 2” section, indicate financial indicators for the planned financial year. The pages dedicated to the first and second planned financial years are filled out in the same way.

Step 5. In “Table 2.1”, enter data on planned procurement costs.

Step 6. In “Table 3” and “Table 4” indicate information about the funds that are at temporary disposal.

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

Special changes in the PFHD 2019

Now the FCD plan specifies in detail what types of expenses are taken into account when drawing up calculations (justifications), what norms and standards must be followed when forming them. Thus, when calculating insurance contributions to extra-budgetary funds, it is necessary to take into account the tariffs for these contributions.

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

Our company has been working with government agencies for many years. Often, clients have interesting situations and tasks in this area, and we have to look for and sometimes develop non-standard solutions.

Not long ago, a client from the public sector approached us with a pressing problem related to changes in the financial and economic activity plan (PFAP) in 2017. Having started looking for a solution, we realized that this problem is relevant for many of our budget clients. And so we decided to devote an entire blog topic to this issue. We hope you find the information useful.

For reference

The financial and economic activity plan is a significant internal document of any government institution, on the basis of which its financial activities are based. PFHD is used for planning and realizing income and expenses. The need for each budgetary institution to draw up a PFHD and its main provisions is enshrined in the draft law of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n. On August 29, 2016, the Ministry of Finance of the Russian Federation issued order No. 142. The amendment makes a number of significant changes in the process of drawing up the FCD plan for a budgetary institution for 2017.

What changed in PFHD in 2017?

Now, in addition to the report itself, it is mandatory to provide calculations of planned payment indicators to the PFHD. Expense sections should be detailed. They should include additional information:

  • about income and expenses for each type of financing;
  • about future purchases;
  • on targeted funds for capital construction projects.

According to the new rules, every indicator of the institution’s financial and financial management plan, down to the number, must be justified. Detailed justification is required for the following types of expenses:

  • employee remuneration;
  • business trip payments;
  • contributions for compulsory insurance;
  • taxes and fees;
  • procurement of goods and others.

What difficulties have arisen in the client’s work in connection with the new amendments?

The new requirements have significantly complicated the process of drawing up a financial management plan for a client’s institution. Organizational specialists now need to enter and process a significantly larger number of indicators. Inspections by regulatory authorities are becoming more thorough. Any error in calculations can lead to fines and problems.

How to be?

Of course, you can conduct all calculations in Excel. But this takes a long time and there is a big risk of making mistakes, since you will have to enter a large amount of data manually. It was important for the client that all work was carried out in 1C. We needed to find an effective solution that would take into account all the innovations of the legislation and would have ample opportunities for drawing up and monitoring the financial management plan of the client’s establishment.

First of all, we looked at the “Budgeting. Addition to “1C: Public Institution Accounting, 8th ed. 1.0". But the system did not suit the client’s tasks. All organizations are unique in their own way, and this solution is optimal for another client. We are considering a specific case from practice.

Let's look at an example of how the program works.

1. The client needed to draw up a plan for the institution’s income and expenses using expanded analytical sections.

This is easy to do using the customizable “Articles” directory in the program. In the system, you can generate estimates in the context of the necessary analytics and taking into account the specifics of the institution’s work. (Fig. 1)

Picture 1

2. The organization also needed to collect information on planned expenses and income from structural divisions. How to do it?

We use the document “Request for Expenses” to draw up the institution’s financial and financial management plan for 2017. Figure 2 shows how bottom-up planning is organized. Applications from end departments are being consolidated into the institution’s general FCD plan to form limits.

Figure 2

3. Using the module, you can control the cash fulfillment of obligations according to the estimate.

We have provided a report “Obligations and Performance”. It is a unique mechanism with the ability to generate data across multiple sections of analytical indicators. Using it, you can obtain operational information about the fulfillment of accepted obligations. (Fig. 3)

Figure 3

The “Contracts and Obligations” report is also available. It allows you to obtain a brief report on the agreements and obligations of the institution, grouped by KVD, KEC and agreement, indicating the amount of the agreement and the amount of the obligation. The general view of the “Contracts and Obligations” report is presented in Figure 4:

Figure 4

4. The functionality of the solution allows you to organize control of the actual income and expenses of the institution in the context of its divisions.

You can divide the data of the institution’s FCD plan by areas of activity, sources of financing and by specific unit. This will allow you to quickly track information about the income and expenses of a particular department. (Fig. 5)

Figure 5

Bottom line

Now it is necessary to enter and process a significantly larger amount of data in the PFHD for 2017. Inspections by regulatory authorities will become more thorough. But don’t panic and give up, because any changes lead to the better. The new requirements are designed to improve the quality of financial planning in the industry. And if there is no ready-made solution to a problem, you can always come up with one. Or, in the language of programmers, to develop.

If you need a module for 1C: Government Accounting or have questions about working with 1C, you can always contact us.

The FCD plan is compiled by budgetary and autonomous institutions in order to summarize information on expected income and planned expenses. Let's look at how to create or change the FCD plan for 2017.

FCD plan for 2017: main changes

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

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  • staff expenses;
  • , fees and other payments;
  • procurement expenses.

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

The essence of the changes

Before changes are made

After making changes

Justifications (calculations) of planned expenditure indicators:

  • payments to personnel (salaries, business trips);
  • child care payments;
  • insurance premiums;
  • social and other payments to the population;
  • taxes, fees and other payments;
  • free transfers to organizations;
  • other expenses (except for purchases);
  • procurement of goods, works, services

For 2017, it is necessary to justify the indicators of the draft FCD plan. Along with the draft plan, send the founder calculations of planned indicators.

The Russian Ministry of Finance has approved payment forms and rules on how to prepare them

Table 2 “Indicators of receipts and payments of the institution (division)”

1. Changed the name of column 5:

“subsidies for financial support for the implementation of state (municipal) tasks”

“subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget)”

2. We changed how to fill out the indicator on line 120, column 10:

For 2016, only grants from the budget in the form of subsidies were taken into account

In the plan for 2017, take into account grants from the budget and grants from individuals and organizations

You can copy, download, print these forms as a sample and use them to make your FCD plan for 2017.

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, No. 7-F, clause 7, part 13, article 2 of the Law of November 3, 2006, No. 174-FZ) .

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.

Structure of the FHD plan

  1. header part;
  2. meaningful;
  3. decorating.

Compilation algorithm

  1. Enter indicators and information in separate tables.
  • So, in Table 1, include indicators of financial condition;
  • Table 2 shows indicators for receipts and payments.
  1. In this case, payments for expenses for the purchase of goods, works, and services should be reflected in a separate table 2.1.
  2. Information about the funds at the temporary disposal of the institution is reflected in Table 3.
  3. Please include background information in Table 4.
  4. 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 July 28, 2010 No. 81n).

" № 12/2016

Commentary to the order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n.

State (municipal) budgetary institutions, their separate (structural) divisions without the rights of legal entities, vested with the authority to maintain accounting records, draw up plans for financial and economic activities.

The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for a financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period. The general requirements for the plan are established by Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n (hereinafter referred to as Requirements No. 81n).

The plan of financial and economic activities (hereinafter referred to as the plan) must be drawn up by a budgetary institution using the cash method in rubles, accurate to two decimal places, in a form approved by the founder of the institution in compliance with the provisions of clause 8 of Requirements No. 81n, containing the title, content and design parts.

Commented by Order of the Ministry of Finance of the Russian Federation dated August 29, 2016 No. 142n “On amendments to Order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81n “On Requirements for the plan of financial and economic activities of a state (municipal) institution” (hereinafter referred to as Order No. 142n) A number of significant changes have been made to Requirements No. 81n. It should be noted that the innovations introduced by Order No. 142n should be applied when forming the plan for 2017 (for 2017 and for the planning period of 2018 and 2019), with the exception of certain provisions.

Compilation of the tabular part

Let us remind you that the following tables are included in the tabular part of the plan.

1. “Indicators of the financial condition of the institution (division).” The table includes data on non-financial and financial assets and liabilities assumed as of the last reporting date preceding the date of drawing up the plan.

2. “Indicators of receipts and payments of the institution (division).”

2.1. “Indicators of payments for expenses for the purchase of goods, works, services of an institution (division).”

3. “Information about funds coming to the temporary disposal of the institution (unit).”

4. "Reference information".

The tabular part of the plan may reflect other information by decision of the body exercising the functions and powers of the founder, in compliance with the structure (including rows and columns) of the tabular part and supplementing (if necessary) with other rows and columns.

According to the changes made, Table 2 “Indicators of receipts and payments of an institution (division)” is formed by the institution in the context of:

  • subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget);
  • subsidies for financial support for the implementation of state assignments from the budget of the Federal Compulsory Health Insurance Fund;
  • subsidies for other purposes;
  • subsidies for capital investments in capital construction projects of state (municipal) property or the acquisition of real estate objects in state (municipal) property;
  • grants in the form of subsidies, including those provided as a result of competitions;
  • receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities;
  • proceeds from the sale of securities (in cases established by federal laws).

For reference, the amounts of public regulatory obligations are indicated, the powers for the execution of which on behalf of the state authority (state body), local government body have been transferred to the institution in the prescribed manner, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the Budget Code of the Russian Federation), and also information about the funds at the temporary disposal of the institution when the body exercising the functions and powers of the founder of the institution makes an appropriate decision to reflect the specified information in Table 4.

Recall that table 2 consists of 24 rows:

Revenue receipts, total

Property income

Income from the provision of services, performance of work

Income from fines, penalties, and other amounts of forced seizure

Free receipts from supranational organizations, foreign governments, international financial organizations

Other subsidies provided from the budget

Other income

Income from asset transactions

Payments for expenses, total

Expenses for personnel benefits, total

Labor costs and accruals for wages and salaries

Expenditures on social and other payments to the population, total

Expenses for paying taxes, fees and other payments, total

Expenses for gratuitous transfers to organizations

Other expenses (except for expenses for the purchase of goods, works, services)

Expenses for the purchase of goods, works, services, everything

Receipt of financial assets, total

Increasing fund balances

Other receipts from the line

Disposal of financial assets, total

Reducing balances

Other disposals from the line

Balance of funds at the beginning of the year

Balance at the end of the year

These lines are filled in according to the following 11 columns:

Column name

Name of the indicator for receipts and payments

Line codes

Budget classification codes of the Russian Federation

Total financial support

Planned revenues and expenses from subsidies for financial support for the implementation of state (municipal) tasks from the federal budget, the budget of a constituent entity of the Russian Federation (local budget)

Planned revenues and expenses from the subsidy for financial support for the implementation of the state task from the budget of the Federal Compulsory Health Insurance Fund

Planned receipts and payments from the subsidy provided in accordance with paragraph. 2 p. 1 art. 78.1 BC RF (target)

Planned receipts and payments from subsidies for capital investments

Planned receipts and disposals from compulsory medical insurance funds

Planned receipts and disposals from income from the provision of services (performance of work) on a paid basis and from other income-generating activities, total

Planned receipts and disposals from grants from column 9

*Applicable when forming the FHD plan for 2018 (for 2018 and the planning period of 2019 and 2010). Moreover, the founder is given the right to add this column to the form of financial and economic activity plan recommended for its subordinate institutions, starting with the plan for 2017.

According to the changes in clause 8.1 of Requirements No. 81n, when filling out line 120 in column 10, planned indicators for income from grants are reflected, the provision of which from the relevant budget of the budget system of the Russian Federation is carried out using codes 613 “Grants in the form of subsidies to budgetary institutions” or 623 “Grants in the form subsidies to autonomous institutions” types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and foreign governments.

Calculations (justification) of the direction of spending funds in the billing period.

The changes introduced by Order No. 142n provide for the introduction of a mandatory requirement to attach calculation tables containing justification for the direction of spending funds in the billing period to the draft plan submitted by the institution for approval by the executive body performing the functions of the founder. A recommended sample of calculation table forms is given in the appendix to Order No. 142n.

According to the new edition of clause 11 of Requirements No. 81n, the draft plan submitted for approval is accompanied by calculations (justifications) of planned indicators for payments used in the formation of the plan, which are reference information to it.

It should be noted that the forms of the tables given in Appendix 2 to Order No. 142n are advisory in nature and, if necessary, can be changed (subject to the structure, including the rows and columns of the table) and supplemented with other columns, rows, as well as additional details and indicators, including codes of indicators according to the relevant classifiers of technical, economic and social information. The institution has the right to apply additional calculations (justifications) of the indicators reflected in the tables in Appendix 2 to Order No. 142n, in accordance with the additional tables developed by it.

If, according to the cost structure, certain types of payments are not made by the institution, then the corresponding calculations (justifications) for the plan indicators are not generated.

Calculations (justifications) of planned indicators for payments are formed taking into account the standards of labor, material, technical resources used to provide services (perform work) by the institution (division).

Calculations (justifications) of planned indicators for payments from subsidies provided in accordance with the budgetary legislation of the Russian Federation are carried out taking into account the costs used in justifying budgetary allocations by the main managers of budgetary funds in order to formulate a draft law (decision) on the budget for the next financial year and the planned one. period, as well as taking into account the requirements established by regulatory legal acts, including GOST, SNiP, SanPiN, standards, procedures and regulations (passports) for the provision of state (municipal) services.

Calculations (justifications) of planned indicators for payments must be formed separately according to the sources of their financial support if the body exercising the functions and powers of the founder makes a decision on planning payments for relevant expenses (on lines 210 - 250 in columns 5 - 10) separately according to their sources financial support.

Calculations (justifications) of planned indicators for payments used in the formation of the FCD plan must include the following.

1. Calculation (justification) of payments to personnel (line 210 of table 2 of the FCD plan). In turn, this calculation must include calculations (justifications):

  • labor costs. When calculating planned indicators for wages, the estimated number of employees is taken into account, including main, auxiliary, administrative and managerial, service personnel, estimated official salaries, monthly bonuses to official salary, regional coefficients, incentive payments, compensation payments, including for work with hazardous and (or) hazardous working conditions, when performing work in other conditions deviating from normal, as well as other payments provided for by the legislation of the Russian Federation, local regulations of the institution in accordance with the approved staffing schedule, as well as indexation of these payments;
  • payments to personnel when sent on business trips. When calculating the planned indicators of compensation payments to the personnel of institutions that are not included in the wage fund, payments are taken into account to reimburse workers (employees) for expenses associated with business trips, reimbursement of expenses for undergoing a medical examination, compensation for the cost of travel and transportation of luggage to the place use of leave and back for persons working in the Far North and equivalent areas, and members of their families, other compensation payments to employees provided for by the legislation of the Russian Federation, local regulations of the institution;
  • payments to childcare staff;
  • contributions for compulsory insurance to the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund. When calculating the planned indicators of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund, and the Federal Compulsory Medical Insurance Fund, the tariffs for such contributions established by the legislation of the Russian Federation are taken into account.

2. Calculation (justification) of expenses for social and other payments to the population (line 220 of table 2 of the FCD plan). This calculation reflects payments not related to payments to employees arising within the framework of labor relations (expenses for social security of the population outside the framework of the state pension, social, and medical insurance systems), including payment for medical care, vouchers for sanatorium treatment and to children's health camps, as well as payments to former employees of institutions, including on memorable dates and professional holidays, taking into account the number of planned payments per year and their size.

3. Calculation (justification) of expenses for paying taxes, fees and other payments (line 230 of table 2 of the FHD plan). Filling out this calculation should be carried out taking into account the object of taxation, the specifics of determining the tax base, tax benefits, the grounds and procedure for their application, as well as the tax rate, the procedure and terms of payment for each tax in accordance with the legislation of the Russian Federation on taxes and fees. The specified calculation is filled in the following sections:

  • corporate property tax;
  • land tax;
  • other taxes and fees.

4. The calculation (justification) of expenses for gratuitous transfers to organizations (line 240 of Table 2 of the FCD plan) is carried out taking into account the number of planned gratuitous transfers to organizations per year and their size.

5. Calculation (justification) of other expenses (except for expenses for the purchase of goods, works, services) (line 250 of Table 2) is carried out by type of payment, taking into account the number of planned payments per year and their size. This calculation reflects the costs of paying scholarships to students, undergraduates, graduate students, scientists, taking into account the number of planned payments per year and their size by type of payment.

6. Calculation (justification) of costs for the purchase of goods, works, services. This calculation (line 260 of table 2) includes the following costs:

  • communication services. Calculation of planned indicators for payment for communication services should take into account the number of subscriber numbers connected to the communication network, prices for communication services, monthly subscription fee per subscriber number, the number of months of service provision, the amount of time charges for long-distance, international and local telephone connections, as well as the cost of services for time-based payment for telephone services, the amount of correspondence sent, including using courier and special communications, the cost of sending postal correspondence per unit of service, the cost of renting an Internet channel, time-based payment for Internet services or payment for Internet traffic;
  • transport services. Calculation (justification) of planned indicators for payment for transport services is carried out taking into account the types of services for the transportation (transportation) of goods, passenger transportation (the number of concluded contracts) and the cost of these services;
  • utilities. Calculation (justification) of planned indicators for payment of utility services includes calculations of costs for gas supply (other types of fuel), electricity, heat supply, hot, cold water supply and sanitation, taking into account the number of concluded contracts for the provision of utility services, facilities, tariffs for the provision of utilities (including taking into account the applicable single-rate, zone-differentiated or two-rate tariff for electricity), the estimated need for planned consumption of services and the cost of fuel transportation (if any);
  • rental property. Calculations (justifications) of expenses for paying for the rental of property, including real estate objects, are carried out taking into account the rented area (the amount of rented equipment, other property), the number of months (days, hours) of rent, the rental price per month (days, hours), as well as the cost of reimbursed services (for the maintenance of property, its protection, consumed utilities);
  • property maintenance. Calculations (justifications) for the costs of maintaining property are carried out taking into account plans for repair work and their estimated cost, determined taking into account the required volume of repair work, the schedule of routine and preventive work for repairing equipment, requirements for sanitary and hygienic maintenance, labor protection (including cleaning of premises and territories, removal of solid household waste, washing, dry cleaning, disinfection, disinfestation), as well as the rules of its operation for the provision of state (municipal) services;
  • other works and services. The specified calculations (justifications) must include calculations of the necessary payments for insurance, including compulsory insurance of civil liability of vehicle owners, printing services, information services, taking into account the number of printed publications, the number of advertisements submitted, the number of strict reporting forms purchased, periodicals purchased publications The insurance premium () is determined in accordance with the number of insured workers, insured property, taking into account the basic rates of insurance tariffs and adjustment factors to them, determined taking into account the technical characteristics of the insured property, the nature of the insurance risk and the terms of the insurance contract, including the presence of a franchise and its size according to the terms of the insurance contract. Expenses for (professional retraining) are determined taking into account the requirements of the legislation of the Russian Federation, the number of employees sent for advanced training, and the cost of training one employee for each type of additional professional education. This also includes expenses for medical examinations, consulting services, expert services, research work, etc.;
  • acquisition of fixed assets (for example, equipment, vehicles, furniture, inventory, household appliances). Such calculations (justifications) are carried out taking into account the average service life of the depreciable property. The standards for the provision of such property, expressed in physical terms, established by legal acts, as well as the cost of acquiring the necessary property, determined by the method of comparable market prices (market analysis), which consists in analyzing information on market prices of identical (similar) goods, works, services, must be applied. including information on prices of manufacturing organizations, on price levels available from state statistical bodies, as well as in the media and specialized literature, including official Internet sites of manufacturers and suppliers;
  • acquisition of inventories. Calculations (justification) of expenses for this should be carried out taking into account the need for food, medicines, fuels, lubricants and construction materials, soft equipment and special clothing and footwear, spare parts for equipment and vehicles, household goods and office supplies in accordance with standards of provision with such property, expressed in physical terms.

Information about targeted subsidies.

If an institution is provided with a targeted subsidy (with the exception of subsidies provided to the institution for reimbursement of regulatory costs associated with the provision of state (municipal) services in accordance with the state (municipal) assignment), in addition to the plan, it must draw up and submit to the founder information about operations with targeted funds. subsidies provided to a state (municipal) institution (f. 0501016) (hereinafter referred to as information about targeted subsidies).

Please note that information about targeted subsidies should not contain information about subsidies provided to an institution for financial support for the implementation of a state (municipal) task. Based on information about targeted subsidies approved by the founder, the institution compiles separately information about targeted subsidies for making expenses through targeted subsidies by this institution and information about targeted subsidies for making expenses through targeted subsidies for each division.

Let us recall that the provision of subsidies is carried out in accordance with agreements concluded between the founder and the budgetary institution (Part 1 of Article 78.1 of the Budget Code of the Russian Federation). This agreement must determine the rights, obligations and responsibilities of the parties, including the volume and frequency of subsidy transfers during the financial year.

Mandatory conditions for the provision of subsidies to an institution for other purposes, included in contracts (agreements) on the provision of subsidies, are the consent of the institutions to the implementation by the main manager (manager) of budget funds that provided the subsidies and the state (municipal) financial control bodies of checks on compliance by recipients of subsidies with the conditions and goals and the procedure for their provision and the prohibition of the acquisition of foreign currency at the expense of received funds, with the exception of operations carried out in accordance with the currency legislation of the Russian Federation during the purchase (supply) of high-tech imported equipment, raw materials and components, as well as other operations related to achieving the goals of providing these funds , defined by regulatory legal acts, municipal legal acts regulating the procedure for providing subsidies to non-profit organizations that are not state (municipal) institutions (Part 3 of Article 78.1 of the Budget Code of the Russian Federation).

When compiling information by an institution (division), it shall indicate:

  • in column 1 - the name of the targeted subsidy indicating the purpose for which the targeted subsidy is provided;
  • in column 2 - the analytical code assigned to account for transactions with a targeted subsidy (hereinafter referred to as the subsidy code);
  • in column 3 - code (component of the code) according to the budget classification of the Russian Federation based on the economic content of planned receipts and payments;
  • in column 4 - code of a capital construction project (real estate object, event (enlarged investment project)), included in the federal targeted investment program, for construction (reconstruction, including elements of restoration, technical re-equipment) or the acquisition of which a targeted subsidy is provided;
  • in columns 5, 7 - the subsidy code assigned in previous financial periods if the subsidy codes assigned to account for transactions with targeted subsidies in previous years and in the new financial year differ;
  • in column 6 - the amount of unused balances of targeted subsidies at the beginning of the current financial year, for which the need to direct them for the same purposes has been confirmed in the prescribed manner;
  • in column 8 - the amount of debt returned to the institution for payments made from subsidy funds in previous financial periods, for which the need to direct them for the same purposes was confirmed in accordance with the established procedure;
  • in columns 9, 10 - the amount of targeted subsidies and payments planned for the current financial year, the source of financial support for which are targeted subsidies, respectively.

If an institution (division) is provided with several targeted subsidies, payment indicators are reflected in the information without generating subtotals for each targeted subsidy.

The formation of the volumes of planned payments in the information is carried out in accordance with a regulatory (municipal) legal act establishing the procedure for providing targeted subsidies from the relevant budget.

In conclusion, we note a large number of typos made in the calculation forms (justifications) for the FCD plan. Apparently, in the future we should expect changes to already approved forms.

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