Autonomous institutions may operate in various fields: education, healthcare, culture, sports and in other socially significant areas in accordance with the Federal Law of November 3, 2006 No. 174-ФЗ “On Autonomous Institutions”. Therefore, in each institution, cost planning methods may differ depending on the industry. However, for all autonomous institutions, the general requirement of the legislation is to draw up a plan for financial and economic activity(FHD plan). What should be taken into account when planning indicators for expenses (payments)?

A document defining the directions of expenses autonomous institution, is a FCD plan drawn up and approved in the manner prescribed by the body exercising the functions and powers of the founder . The general requirements for the plan are determined by the Order of the Ministry of Finance of the Russian Federation of July 28, 2010 No. 81n (hereinafter - Requirements No. 81n). In the article we will rely on this document.

By general rule cost planning includes the following steps:

collection and analysis of information (sources of financial support for expenses, their volumes, directions and types of expenses are determined depending on their economic content);

preparation of analytical data (calculations of direct, overhead, general business and other expenses are made; expenses are distributed between types of activities, calculations (justifications) are made);

drawing up a preliminary plan for FCD and submitting it together with calculations (justifications) to the founder (in the manner established by the founder);

adjustment of the indicators of the preliminary plan (if necessary), approval of the FCD plan and its publication in information systems(in the manner prescribed by the founder);

making changes to the FCD plan (if necessary, in the manner prescribed by the founder).

Preliminary preparation of the FCD plan begins at the stage of drafting the relevant budget (budget law) for the next financial year (for the next financial year and planning period) based on information received from their founder in the prescribed manner on the amount of subsidies for the implementation of the state (municipal) tasks, targeted subsidies, budget investments, public obligations. At this stage, indicators for income-generating activities are also planned.

After the law (decision) on the budget is approved in accordance with the established procedure, the indicators of the FCD plan, if necessary, are specified by the institution, and on the basis of the conclusion of the supervisory board, the drawn up plan is sent for approval to the founder within the time limits set by him. Specification of the indicators of the plan related to the fulfillment of the state (municipal) task is carried out taking into account the indicators of the approved state (municipal) task and the amount of the subsidy for the implementation of the state (municipal) task.

In the future, if necessary, changes to the FCD plan may be made. In order to make changes, a new FCD plan is drawn up, the indicators of which should not conflict with cash transactions for payments made before the changes were made, as well as with the indicators of procurement plans.

Cost Details

Detailing by funding sources.

Planned indicators for payments (as well as for receipts) are detailed in the FCD plan by type of financial support:

subsidies for financial support for the fulfillment of the state (municipal) task from the federal budget, the budget of a constituent entity of the Russian Federation (local budget);

subsidies for financial support for the implementation of the state task from the FFOMS;

subsidies provided in accordance with par. 2 p. 1 art. 78.1 of the RF BC (targeted subsidies);

subsidies for capital investments;

means of obligatory medical insurance;

income from the provision of services (performance of work) on a paid basis and from other income-generating activities.

Indicators for expenses (payments) are determined based on the volume of planned income (revenues) of the institution, taking into account the balances at the beginning of the year from the relevant source of financing and income from the return of subsidies from previous years (in terms of targeted subsidies when the founder decides to use them for the same purposes ).

It should be noted that when planning indicators for expenses related to the implementation of the state (municipal) task, in accordance with paragraphs 9, 11 of Requirements No. expenses used by the founder in determining the amount of the subsidy). These clarifications are given in the letters of the Ministry of Finance of the Russian Federation dated December 30, 2014 No. 02-07-10 / 69030, dated December 13, 2013 No. 02-01-011 / 54916. They also state that if savings are achieved for the implementation of any of the areas of payments (expenses), the saved funds (part of them) can be redistributed depending on the needs of the institution, including for an increase in wages, with a mandatory clarification of the plan in the manner prescribed by the founder. The main condition is that the costs should be directed to the fulfillment of the state (municipal) task on time, in full and with due quality and justified.

In the table, we present the procedure for the formation of indicators for payments, depending on the source of funding.

Type of financial security	Payment indicators
Subsidies for the implementation of the state (municipal) task	Formed independently (in agreement with the founder) on the basis of the calculations (justifications) made to the FCD plan of expenses for the provision of state (municipal) services, the performance of work, as well as the costs of maintaining property and paying taxes
Subsidies for other purposes	Specified in accordance with the regulatory legal act, establishing the procedure for providing targeted subsidies from the budget (including the direction of their spending), the indicators are also reflected in the information on operations with targeted subsidies provided to the state (municipal) institution (f. 0501016), which the institution draws up and submits to the founder
Subsidies for capital investments
Paid services(work) in excess of the state (municipal) task within the framework of the main activity	They are formed independently on the basis of the calculations (justifications) attached to the plan of costs associated with the implementation of this activity (including the costs of maintaining property and paying taxes), based on the procedure for determining the fee established by the founder
Proceeds from other income-generating activities

Detailing by types of expenses (directions of expenses).

Payment indicators are reflected in table 2 "Indicators for receipts and payments of an institution (subdivision)" (hereinafter - table 2) of the FCD plan in the context of types of expenses according to the corresponding codes, grouped in the following areas:

- 100 "Expenses for payments to personnel in order to ensure the performance of functions by state (municipal) bodies, state institutions, management bodies of state extra-budgetary funds";

- 200 "Procurement of goods, works and services to meet state (municipal) needs";

- 400 " Capital investments into objects of state (municipal) property”;

- 500 "Interbudgetary transfers";

- 600 "Granting subsidies to budgetary, autonomous institutions and other non-profit organizations";

- 700 "Servicing the state (municipal) debt";

– 800 “Other budget allocations”.

The specified grouping codes are detailed by codes for the corresponding expense elements.

For reference: When determining the BP code, one should be guided by clause 5 "Types of expenses" section. III "Classification of budget expenditures", Appendix 3 "List of uniform types of expenditures (groups, subgroups, elements of types of expenditures)" Instructions for use budget classification.

When planning expenses, it is necessary to take into account the features provided for by the Guidelines for the Application of Budget Classification, in terms of:

1) differentiation of payments to individuals by the form in which they are made (cash or in kind), as well as by the type of recipients (current or former employees(employees), other categories of citizens) between elements of types of expenses:

- 112 "Other payments to the personnel of institutions, with the exception of the wage fund", 122 "Other payments to the personnel of state (municipal) bodies, with the exception of the wage fund";

- 244 "Other purchase of goods, works and services to meet state (municipal) needs";

- 300 " Social Security and other payments to the population”;

2) differentiation of payments upon dismissal of employees between the elements of the types of expenses 111 "Wage Fund" and 112;

3) delimitation of expenses for the payment of insurance premiums for payments to individuals within the framework of labor and civil law contracts;

4) attribution of expenses incurred at the expense of insurance premiums;

5) allocation of expenses for the payment of taxes, fees and other payments.

Detailing of expenses by items, sub-items of KOSGU carried out in the preparation of calculations - justification of expenses for the FCD plan.

KOSGU is a grouping of operations carried out in the sector government controlled depending on their economic content. KOSGU related to expenses include the following grouping codes of articles:

- 210 "Remuneration of labor and accruals for payments on remuneration";

- 220 "Payment for works, services";

- 230 "Servicing the state (municipal) debt";

– 240 “Free transfers to organizations”;

- 250 "Grants of transfers to budgets";

- 260 "Social security";

- 270 "Expenses on operations with assets";

- 290 "Other expenses";

- 310 "Increase in the value of fixed assets";

- 320 "Increase in the value of intangible assets";

– 330 “Increase in the value of non-produced assets”;

- 340 "Increase in the cost of inventories";

- 530 "Increase in the value of shares and other forms of participation in capital."

The grouping items of KOSGU are detailed by sub-items for the corresponding elements of expenses.

Features of the definition of the KOSGU code are contained in sec. V “Classification of operations of the general government sector” of the Guidelines on the procedure for applying the budget classification.

Drawing up calculations (justifications)

Calculations (justifications) of expenses are an integral part of the FCD plan. The recommended forms of calculations (justifications) are contained in Requirements No. 81n (Appendix 2). If necessary, these forms can be changed (subject to the structure, including the rows and column of the table) and supplemented with other columns, rows, as well as additional details and indicators, in particular, indicator codes for the relevant classifiers of technical, economic and social information. In addition, the institution has the right to apply additional calculations (justifications) of indicators according to independently developed tables.

As already mentioned above, in the FCD plan, indicators for expenses (payments) of an institution are reflected in the context of types of activities (sources of financing) and types of expenses, in calculations (justifications) - in terms of types of activities, codes VR and KOSGU. Thus, at the stage of compiling calculations (justifications) of indicators in terms of total expenses that relate simultaneously to several types of activities (expenses for utilities, communication services, etc.), it is necessary to distribute costs between sources of financial support. Methods for the distribution of general expenses for these purposes must be provided for and fixed by an internal regulatory act in the institution.

For reference: When comparing (linking) codes of types of expenditures and KOSGU, it is necessary to be guided by Appendix 5 “Table of Correspondence of Types of Expenditures of the Classification of Budget Expenses and Articles (Sub-items) of the Classification of General Government Sector Operations Relating to Budget Expenditures” of the Guidelines on the procedure for applying budget classification.

Calculations of planned indicators for expenses (payments) are formed taking into account the norms of labor, material, technical resources used to provide services (performance of work) by an institution (subdivision).

The calculation of planned indicators of payments from subsidies for the implementation of the state (municipal) assignment should be made taking into account the costs incurred during the justification budget appropriations the main managers of budgetary funds in order to form a draft law (decision) on the budget for the next financial year and planning period, as well as taking into account the requirements established by regulatory legal acts, including GOST, SNiP, SanPiN, standards, procedures and regulations (passports) provision of state (municipal) services.

– for payments to staff and the public - grouping code BP 100 (the calculation of such payments includes personnel; compensation payments; benefits paid from the wage fund; for compulsory pension insurance, for compulsory social insurance in case of temporary disability and in connection with motherhood, for compulsory social insurance against accidents at work and occupational diseases, for compulsory medical insurance);

– for the purchase of goods, works, services - grouping code BP 240 (the calculation of such expenses includes expenses for communication services, transport, utilities, rent, maintenance of property, payment for other works and services to meet the needs of the institution (for example, for insurance, including compulsory insurance of civil liability owners Vehicle, medical examinations, information services, consulting services, expert services, printing works, research works), contracts for the acquisition of non-financial assets);

– to pay taxes and other payments to the budget - grouping code VR 850 (calculation (justification) of tax payments is carried out based on the objects of taxation, the features of determining the tax base, tax incentives, grounds and procedure for their application, as well as the tax rate, procedure and terms for payment of each tax in accordance with the Tax Code of the Russian Federation. The calculation of other payments includes (taking into account the explanations given in the Letter of the Ministry of Finance of the Russian Federation of August 10, 2017 No. 02-05-11 / 52212):

fines (including administrative), penalties (including for late payment of taxes and fees);

financial compensation under Art. 236 of the Labor Code of the Russian Federation, paid by employers, in particular on the basis of court decisions;

negative impact fee environment;

payments in the form of share, membership and other contributions (except for contributions to international organizations);

payments in order to compensate for damage to citizens and legal entities incurred by them as a result of the alienation of their property;

payments related to servicing by autonomous institutions of their debt obligations;

transfer to trade union organizations for mass cultural and physical culture work;

payment of insurance premiums to the state off-budget funds accrued on monetary compensation to the employee, provided for in Art. 236 of the Labor Code of the Russian Federation;

transfer of funds to the budget from income-generating activities;

compensation for damage to citizens and legal entities incurred by them as a result of the alienation of their property (including animals and products of animal origin), including by a court decision;

expenses for payment of licenses, permits for temporary import and export of property, including weapons.

Distribution of total costs between activities

When carrying out several types of activities in an institution, a methodology for planning and accounting for the costs of the institution, including methods for distributing general and overhead costs, should be provided. Such a procedure may be established by the founder or institution independently in accounting policy, based on the industry specifics of the institution.

As a rule, when planning expenses, methods for allocating total expenses between activities provided for accounting purposes are used. At the same time, it is also appropriate for tax accounting use similar methods, taking into account the norms of tax legislation.

In accordance with clause 134 of Instruction No. 157n, for accounting purposes, the distribution of general business and overhead costs is carried out in one of the following ways:

in proportion to direct labor costs, material costs, other direct costs;

in proportion to the amount of proceeds from the sale of products (works, services);

in proportion to another indicator characterizing the results of the institution's activities.

In tax accounting in accordance with paragraph 1 of Art. 272 of the Tax Code of the Russian Federation, expenses of the taxpayer that cannot be directly attributed to expenses for specific type activities are distributed in proportion to the share of the corresponding income in the total volume of all income of the taxpayer. Such a mechanism is also allowed in terms of the distribution of costs related to budgetary activity(within the framework of a subsidy) and income-generating activities (letters of the Ministry of Finance of the Russian Federation dated October 2, 2017 No. 03-03-05 / 64008, dated June 27, 2017 No. 03-03-06 / 3 / 40354).

As practice shows, in state (municipal) institutions, the most common method of distributing total expenses is proportional to income (that is, the share of the corresponding income in the total volume of all income). As you can see, it is used simultaneously for the purposes of accounting and tax accounting.

It should be noted that an institution, when choosing a method for distributing costs between sources of financial support, must take into account its industry-specific characteristics of activity. The method of allocating common costs that is used in some institutions may not be suitable for others.

As an example, consider the application of the method of distribution of general business expenses in proportion to income when planning expenses (payments).

Example.

The accounting policy of an autonomous institution establishes that general and overhead expenses, which are simultaneously related to income-generating activities and to activities within the framework of the state task, are distributed in proportion to income.

The institution plans to receive the following income in the next financial year (the data is conditional):

For the distribution of general expenses (overhead and general business), the shares of planned income for the relevant types of activities (in percent) are determined in proportion to the amount of income as follows:

1) the share of income from subsidies is 39% ((35,000,000 / 90,000,000) rubles x 100%);

2) the share of income from income-generating activities is 61% ((55,000,000 / 90,000,000) rubles x 100%).

Thus, when calculating the total costs that cannot be attributed to a specific type of activity, they are distributed in the following proportion:

– 39% relate to activities within the framework of the implementation of the state task;

- 61% - to income-generating activities.

Peculiarities of reflecting indicators on expenses (payments) in the FCD plan

As a result, the data reflected in the calculations (justifications) are summarized by types of activities and types of expenses. Based on the summarized data, indicators are reflected in the FCD plan (indicators can be adjusted, rounded up).

When filling in indicators for expenses (payments) in the FCD plan, the following features must be taken into account (line numbering is given in accordance with Order No. 81n):

indicators of fund balances at the beginning and end of the year (in lines 500, 600 in columns 4-10) are reflected on the basis of the planned amounts of fund balances at the beginning and at the end of the planned year (if these indicators are planned at the stage of drafting the plan) or actual fund balances when making changes to the approved plan after the end of the reporting financial year;

on line 120, column 10 reflects the planned indicators for income from grants, the provision of which from the corresponding budget of the budget system of the Russian Federation is carried out according to codes 613 "Grants in the form of a subsidy to budgetary institutions" or 623 "Grants in the form of a subsidy to autonomous institutions" of types of budget expenditures, as well as grants provided by individuals and legal entities, including international organizations and foreign governments;

in lines 210 - 250 in columns 5 - 10, the planned indicators are indicated only if the founder decides to plan payments for the relevant expenses separately according to the sources of their financial support;

planned indicators for the costs of the purchase of goods, works, services in line 260 column 4 for the corresponding financial year should be equal to the indicators of columns 4 - 6 in line 0001 of table 2.1 "Indicators of payments for the costs of the purchase of goods, works, services of the institution (subdivision)" (hereinafter - Table 2.1).

Indicators of payments for the costs of the purchase of goods, works, services in table 2.1 are reflected as follows:

line 1001 reflects the amounts of payment in the corresponding financial year under contracts (agreements) concluded before the beginning of the next financial year, while columns 7 - 9 reflect the amounts of payment under contracts concluded in accordance with Federal Law No. 44-FZ, and columns 10 - 12 - under contracts concluded in accordance with Federal Law No. 223-FZ;

on line 2001 - in the context of the year of commencement of procurement, the amounts of payments planned in the corresponding financial year under contracts (agreements), for the conclusion of which it is planned to begin procurement, while columns 7 - 9 indicate the amounts of planned payments under contracts, for the conclusion of which in the corresponding year according to Federal Law No. 44-FZ is planned to place a notice on the procurement of goods, works, services to meet state (municipal) needs or send an invitation to take part in determining the supplier (contractor, contractor) or the draft contract, and columns 10 - 12 indicate the amount of planned payments under contracts for the conclusion of which, in accordance with Federal Law No. 223-FZ, procurement is carried out (it is planned to start procurement) in the manner established by the procurement regulations of the institution (subdivision).

When filling out Table 2.1, the following control ratios must be met:

Index	Ratio	Index
Line 0001 in columns 4 - 12		Line 1001 + line 2001 according to the corresponding columns
Column 4 on lines 0001, 1001, 2001		Column 7 + column 10 on the corresponding lines
Column 5 on lines 0001, 1001, 2001		Column 8 + column 11 on the corresponding lines
Column 6 on lines 0001, 1001, 2001		Column 9 + column 12 on the relevant lines
Line 0001 in columns 7 - 9 (for budgetary institutions)		Line 260 in columns 5 - 8 of table 2 for the corresponding year
Line 0001 in columns 7 - 9 (for autonomous institutions)		Line 260 in column 7 of table 2 for the corresponding year
Line 0001 in columns 10 - 12		0 (this ratio must be met if all purchases are made in accordance with Federal Law No. 44-FZ)

In conclusion, we note that the FCD plan indicates for reference the amounts of public regulatory obligations, the powers to fulfill which on behalf of the public authority ( government agency), organ local government in the prescribed manner transferred to the institution, budget investments (in terms of the powers of the state (municipal) customer transferred in accordance with the RF BC) when the founder of the institution makes an appropriate decision on the basis of a regulatory legal act (table 4). This table also indicates information about the funds at the temporary disposal of the institution (based on the planned volume of receipts of these funds). Moreover, detailed information about the funds received in temporary disposal is reflected in table 3.

By decision of the founder, the tabular part of the plan may reflect other information in compliance with the structure (including lines and columns) and supplement (if necessary) with other lines and columns.

How to draw up and change the FCD plan for 2017

Editor-in-chief of the reference system "Economics of LPU"

The FCD plan is compiled by budgetary and autonomous institutions in order to summarize information on expected income and planned expenditures. In this recommendation, we will consider how to draw up or change a FCD plan.

The 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 Ministry of Finance of Russia made to Order No. 81n.

The main change: to the draft FCD plan for 2017, it is necessary to attach justifications or calculations of planned indicators that were used in its formation.

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

- personnel costs;

– payment of taxes, fees and other payments;

- Procurement costs.

The Ministry of Health of Russia 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 FCD plan, do not complete the table for them.

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

The essence of the changes	Before changes	After making changes
Justifications (calculations) of planned indicators for expenses: – payments to personnel (salary, business trips); – payments for child care; – social and other payments to the population; – gratuitous 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. Together with the draft plan, send the founder the calculations of planned indicators. The Ministry of Finance of Russia approved the forms of settlements and the rules on how to make them
Table 2 "Indicators for receipts and payments of an institution (subdivision)"	1. Changed the name of column 5:
"subsidies for financial support for the implementation of the state (municipal) task"	"subsidies for financial support for the implementation of the state (municipal) task from the federal budget, the budget of the subject Russian Federation(local budget)"
2. Changed how to fill in the indicator of income from grants in 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

How to fill out the FHD plan

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

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

Draw up the FCD plan in the manner and in the form that the founder establishes. 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 the periods as 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 the indicators of the FCD Plan. For example, by time interval or by type of medical care.

To draw up a FCD Plan for 2017, enter the indicators and information in separate tables. So, in table 1, include indicators financial condition. In table 2, include indicators on receipts and payments. At the same time, reflect payments for the costs of purchasing goods, works, services 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 heading, content and formatting parts. Reflect the data in the tabular part in rubles with an accuracy of the second decimal place after the decimal point (clause 4 of the Requirements approved by order of the Ministry of Finance of Russia dated 01.01.01 No. 81n).

header

In the heading of the FCD Plan, indicate:

- in the heading "APPROVED": the position of the authorized person 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;

- the name of the subdivision, if the FCD Plan is a subdivision;

- name of the founder;

- additional details identifying the institution (subdivision): address of the actual location, TIN, KPP;

– fiscal year (financial year and planning period);

Such rules are established by clause 8 of the Requirements approved by order of the Ministry of Finance of Russia dated 01.01.01 No. 81n.

How to fill in the receipts and payments

Fill in the indicators of the FCD Plan for receipts and payments at the stage when the Ministry of Finance of Russia forms the draft budget for the next financial year (planning period). The basis for preparation is information from the founder on 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, specify the indicators of the FCD Plan.

Admission figures

Form planned indicators for receipts in the context of:

- subsidies for the implementation of state 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 departments based on the information of the founder. And the divisions compile this data based on information from the head office.

Form data on income from income-generating activities based on the planned scope 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 target subsidy to the budget, reflect the amount of the return in the section of planned indicators for receipts on 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 directed to:

- for employee benefits and payroll;

– social and other payments to the population;

– taxes, fees and other payments;

– gratuitous transfers to organizations;

- other expenses;

– purchase of goods, works, services.

Detail the total amount of expenses for the purchase of goods, works, services in the schedule according to the Law. And if you make purchases according to the Law, then in terms of purchases.

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

On the ground, the calculation procedure is approved by the authorities of the subjects and the local administration.

At the same time, there is no indication in the legislation that the planned volumes of payments should strictly correspond in terms of volume and purpose to standard costs. Therefore, institutions independently determine the amount of payments within the total amount of subsidies for the state task. In particular, they redistribute funds by types of expenses, and at the same time, the indicators of the FCD Plan must be clarified.

If an institution reallocates subsidy funds because of savings, then be careful about what you want to spend them on. Thus, the Ministry of Finance of Russia admits the possibility of spending the saved funds of subsidies on payments to employees (travel allowances, bonuses, etc.) or, for example, on paying a lump-sum allowance to an orphan student for previous years.

This is stated in the 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, October 8, 2012 No. 02-13-06/4132, July 12, 2012 No. 02-13-06/2701.

Attention: the terms of the agreement on the state task determine the indicators of the volume and quality of services. If budgetary and autonomous institutions do not reach the right indicators, they face administrative liability for violation of the conditions for the provision of subsidies (letter of the Ministry of Finance of Russia dated October 8, 2012 No. 02-13-06 / 4132). Therefore, if the institution's planned payments exceeded the amount of standard costs, evaluate whether this will lead to violations.

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

On a quarterly basis, as part of the financial statements, budgetary and autonomous institutions submit to the founder a report on the implementation of the FCD Plan.

Making part

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

– the head of an institution or subdivision (a person authorized by him);

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

- the executor of the document.

Who approves the FHD Plan

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

The FCD plan is formed by the budgetary institution and submitted to the founder for his approval. But by order, the founder has the right to give such authority to the head budget institution.

An autonomous institution submits the FCD Plan for consideration to the Supervisory Board, which issues an opinion 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 FCD Plan is approved by the head of the institution.

The FCD plan of the unit, including taking into account changes, is approved by the head of the budgetary (autonomous) institution. Moreover, it is necessary to approve the FCD Plan within the time frame set by the founder.

When to make changes to the FCD Plan

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

Changes in enrollment and exit indicators

When do you need to make changes? Do this if the institution has unplanned income or expenses during the year. In particular, make changes to:

in income indicators, if received:

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

- reimbursement of expenses that the institution has made earlier (for example, reimbursement of sick leave, from the military registration and enlistment office during military training);

in expenditure figures if:

- the institution's needs for goods, works or services have changed. For example, if the costs of the institution have increased or decreased;

- was formed savings as a result of the implementation of the state task. In this case, reallocate these funds to other payments, depending on the needs of the institution.

Attention: When you draw up the FHD Plan, try to take into account all the expected income and plan the expenses of the institution during the coming year.

Plan of financial and economic activity

The spending of funds in budgetary institutions is carried out on the basis of plan of financial and economic activity , which economic essence represents an estimate. Historical predecessors plan of financial and economic activity are estimates of income and expenses and budget estimate. The plan is drawn up by the institution (subdivision) in rubles with an accuracy of two decimal places in the form approved by the body exercising the functions and powers of the founder, and includes the following parts: heading, substantive and formatting.

IN text part plan specifies:

• goals of the institution;
• types of activities of the institution related to its main activities in accordance with the charter of the institution;
• a list of services related, in accordance with the charter, to the main activities of the institution, the provision of which for individuals and legal entities carried out for a fee;
• the total book value of immovable state (municipal) property;
• the total book value of movable state (municipal) property as of the date of drawing up the plan, including the book value of especially valuable movable property.

IN tabular part plan are:

• indicators of the financial condition of the institution (data on non-financial and financial assets, liabilities as of the last reporting date);
• planned indicators for receipts and payments of the institution.

In order to form the indicators of the plan for receipts and payments, the institution draws up a plan at the stage of drafting the budget for the next financial year (for the next financial year and planning period), based on the information provided by the founder on the planned volumes of expenditure obligations:

• subsidies for reimbursement of standard costs associated with the provision by the institution in accordance with the state (municipal) task of state (municipal) services (performance of work);
• subsidies provided in accordance with the draft law on the budget for the implementation of relevant goals (target subsidy);
• budget investments;
• public obligations to individuals in monetary form, the powers for the execution of which are planned to be transferred to the institution in the prescribed manner.

Planned indicators for payments are formed by the institution in the context of payments:

• for wages and accruals for wage payments;
• communication services;
• transport services;
• public utilities;
• rent for the use of property;
• property maintenance services;
• other services;
• gratuitous transfers to state and municipal organizations;
• allowances for social assistance population;
• acquisition of fixed assets;
• acquisition of intangible assets;
• acquisition of inventories;
• purchase of securities;
• other expenses;
• other payments not prohibited by the legislation of the Russian Federation.

Planning expenses of a budgetary institution

In the sub-article Wage"Budget expenses for wages are planned on the basis of contracts. When calculating the required volume Money according to this article, as a rule, use:

• staffing approved by the parent organization, which indicates the full list of positions, salaries, the number of rates for each position;
• data on the size of district coefficients;
• normative act, regulating the amount of salaries, allowances, bonuses, material assistance.

In the sub-item "Other payments" the expenses of the institution for additional payments and compensations are planned.

The sub-item "Accruals for wage payments" indicates the costs of paying insurance premiums, as well as premiums for insurance tariffs for compulsory insurance from accidents at work and occupational diseases.

In the sub-item "Communication services" expenses are planned for paying for communication services in order to meet the institution's own needs. The amount of expenses is determined based on the concluded contracts.

In the sub-item "Transport services" expenses for payment are planned transport services. The main direction of expenses, as a rule, is the payment of travel for business trips and advanced training courses. It also takes into account the costs of paying for the travel of military personnel and persons equated to them, as well as members of their families to the place of vacation and back.

The sub-item "Utilities" shows the expenses of the institution for paying for contracts for the purchase of utilities in order to provide public and municipal services. These include payment for heating and technological needs, as well as hot water supply and gas consumption, including its transportation through gas distribution networks and payment for supply and marketing services, electricity consumption for household, industrial, technical, medical, scientific, educational purposes, water supply , drainage, sewage. The calculation of the need for budgetary funds for payment of contracts for the provision of public services is based on the following information:

• about the average monthly demand for energy resources and water in physical terms;
• utility tariffs, including payment for gas transportation to gas distribution networks and supply and marketing services.

For newly formed institutions, the cost of paying utility bills is calculated in the following order.

Expenses of the institution for payment of heating and technological needs determined by the following formula:

OOTN \u003d OP + TN,

where OP - the costs of institutions for space heating; ТН - expenses of institutions for heating water for household (technical), sanitary and hygienic needs.

Space heating costs calculated according to the formula

OP = Kubzd C Η F K 1,2,3R ,

where Kubzd is the cubic capacity of the building according to the external measurement (according to technical passport); C - the share of the area occupied by the institution office space in the total area of ​​the building; H - standard fuel consumption rate per 1 m3 of the building for the entire heating period; Ф - coefficient of conversion of standard fuel into natural (autonomous heating) or coefficient of conversion of standard fuel into gigacalories (centralized heating); TO 1,2,3 - reduction factor energy resources to actual consumption; R - unit price of a certain type of energy carrier used.

The share of the area occupied by the institution of the premises in the total area of ​​the building is found by the following formula:

C = S ych /S zd

Where S ych - the area of ​​premises occupied by the institution in the building; S zd - total area building.

Water heating costs for household sanitary and hygienic needs for rooms with centralized heating is calculated by the formula

where H is the hot water consumption standard per unit of natural indicator; K - the planned average annual number of units of the natural indicator; D - the planned number of days of operation of the institution per year; Δ T - average temperature difference of heated water (45°С); R - tariff for thermal energy.

Consumption costs electrical energy determined by the following formula:

where Et.n is the design volume of electrical energy consumption for lighting and technological needs without taking into account the volume of electrical energy consumption for lifting water; Ep.o - the design volume of consumption of electrical energy for production (technological) equipment; Ppr - the design number of units of the production indicator; Ppl - the planned average annual number of production indicator units; R - electricity tariff.

Expenses for paying for water supply services for institutions with water supply, calculated by the formula

OV = N K D TO 1,2,3R ,

where H is the standard for the consumption of cold water per day per unit of natural indicator; K - the planned number of units of the applied production indicator; D - the number of days of operation of the institution per year; R - tariff for water supply services.

The sub-item "Rent for the use of property" includes the costs of paying rent in accordance with the concluded lease (sublease) agreements for property for the purpose of rendering state and municipal services.

The sub-item "Services for the maintenance of property" plans the expenses of the institution for paying for contracts for the provision of services related to the maintenance of non-financial assets that are both in operational management and leased.

When determining the amount of expenses under the sub-item "Other services", the following apply:

• calculation of payment for the accommodation of seconded employees;
• calculation of payments for civil liability of vehicle owners;
• calculation of costs for the installation of local computer networks, information service institutions;
• calculation average annual cost private security services.

The main direction of planning expenses under the sub-item "Other expenses" is the calculation of expenses for the payment of taxes, duties, licenses, various payments and fees to the budgets of all levels, included in the expenses of the institution. So, when drawing up a draft estimate of income and expenses, the amount of taxes paid for the previous tax period is taken into account, and all changes that have occurred in tax legislation are also taken into account. This article reflects the costs of paying property tax, land tax.

The article "Increase in the value of fixed assets" reflects the expenses of the institution for payment of contracts for the acquisition, as well as contracts for construction, reconstruction, technical re-equipment, expansion and modernization of objects related to fixed assets.

The article "Increase in the cost of inventories" includes the cost of purchasing raw materials and materials intended for single use in the course of the institution's activities. In addition, on this article include costs for items used in the activities of the institution for a period exceeding 12 months, but not related to fixed assets. These are medicines, soft inventory, dishes, food products, including food rations for military personnel and persons equated to them, fuels and lubricants, Construction Materials, household materials, stationery.

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

For planning for 2020 and the planning period of 2021 and 2022, you need to apply new order for the FHD plan.

What has changed in the preparation of the FCD plan for 2020

When preparing FCD plans for 2020, be guided by the new Requirements, which were approved by the Ministry of Finance by Order No. 186n dated August 31, 2018 (Requirements No. 186n).

New Requirements No. 186n changed the form of the plan, and also increased the number of calculations and justifications. They also made adjustments to the rules by which institutions fill out the FCD plan. In particular, in the indicators of the plan, instead of KOSGU, they reflect:

• on the lines of planned revenues from income - codes of the analytical group of the subtype of budget revenues;
• lines of planned payments for the return to the budget of the balances of subsidies of previous years - codes of the analytical group of the type of sources of financing budget deficits.

In addition, institutions can now plan not only for three years, but also for a longer period. This rule applies if there are obligations, the period of performance of which exceeds three years. In the plan form for such obligations, a column "outside the planning period" was added.

According to the new rules, the FCD plan of a budgetary institution has the right to approve an authorized person of the institution, unless the founder decides otherwise. The former order gave such a right only to the head of the institution. For autonomous institutions, the rules, according to the FCD, have not changed.

The procedure for filling out indicators in the FCD plan

Uniform requirements for the plan of financial and economic activities were approved by order of the Ministry of Finance of Russia dated August 31, 2018 No. 186n. Also, when drawing up a plan, be guided by the Procedure established by the founder. He must prescribe the terms and rules, how to draw up a draft Plan, approve the Plan and make changes to it. Features for separate divisions are also determined by the founder.

Federal institutions form the FCD Plan in the system " Electronic budget"(Letter of the Ministry of Finance of December 15, 2016 No. 21-03-04 / 75209). But in some departments to work with preliminary plan install a special software package. Through it, institutions submit all justification calculations, and the founder checks them and agrees on the plan. For example, this is how the Ministry of Health works (order No. 951n dated December 9, 2016).

Regional and municipal institutions form the FCD Plan in regional and municipal information systems.

How to fill out plan indicators

Draw up the FCD plan after the founder approves the draft plan. If necessary, correct the rationale for planned indicators for receipts and payments and fill out the Plan based on them.

The FCD plan consists of two sections:

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

Section 1. Receipts and payments

In the section, list the balances at the beginning and end of the year, receipts from income and refunds, payments on expenses, payments that reduce income, and payments on returns.

Distribute the indicators of the Plan according to the KOSGU codes or other analytical codes only if the founder has provided for such detailing.

Distribute the indicators according to the budget classification codes as follows:

• receipts from income - according to the code of the analytical group of the subtype of budget income;
• return proceeds accounts receivable previous years - according to the code of the analytical group of the type of sources of financing budget deficits;
• payments on expenses - according to the code of types of expenses (CWR);
• refunds to the budget of the balances of subsidies of previous years - according to the code of the analytical group of the type of sources of financing budget deficits;
• payment of taxes on income or profit - according to the code of the analytical group of the subtype of income.

Section 2. Information on payments for the purchase of goods, works, services

Expand in the section total amount procurement costs from section 1. Indicate the amounts of contracts that you have concluded or plan to conclude: according to the rules of Laws No. 44-FZ and No. 223-FZ and without the application of these laws. In addition, disclose the amount of payments under the contracts:

• in the context of funding sources - subsidies or other sources, for example, paid activities;
• by year of purchase.

Sample FCD plan of a budgetary institution for 2020

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

Attach the justifications (calculations) of the planned indicators on the basis of which it is compiled to the FCD plan for 2020. Please note that such calculations need to be prepared not only for payments, but also for receipts.

Justifications for income

Form justifications (calculations) of planned income indicators based on calculations of future income from paid activities, compulsory medical insurance funds, compensation for damages and others. Take into account the debt to the institution at the beginning of the year for income and the amount of advances received under contracts, contracts and agreements.

Important to remember! Do not form justifications for income from subsidies for government assignments, for other purposes, for capital investments, grants in the form of subsidies. The data on them is brought by the founder

In justifications, form planned receipts:

• from income - according to the code of the analytical group of the subtype of budget income;
• from the return of accounts receivable of previous years - according to the code of the analytical group of the type of sources of financing budget deficits.

Forms of justifications for income or requirements for them are entitled to establish. If the forms are not brought to you, develop them yourself.

Examples of income justifications with tips for filling out:

Justifications for expenses

Substantiations (calculations) of planned indicators for payments are formed on the basis of cost calculations. Take into account the amounts that have developed at the beginning of the year:

• on the listed advances;
• overpaid or overcharged taxes, penalties, fines;
• accepted and unfulfilled obligations.

Forms of justification for expenses or requirements for them are brought by the founder. For example, he can establish that justifications are compiled separately for each source of financial security. If the forms are not brought to you, develop them yourself.

In the rationale, form planned payments:

• for expenses - by the code of types of expenses (CWR);
• on returns to the budget of the balances of subsidies of previous years - according to the code of the analytical group of the type of sources of financing budget deficits;
• for the payment of taxes on income or profit - according to the code of the analytical group of the subtype of income.

Also use additional detail, if it was entered by the founder, according to KOSGU codes or other analytical indicators.

Make calculations by type of expenses, taking into account the norms of labor, material, technical resources that you use to provide services or perform work. Consider the requirements of orders, regulations, passports for the provision of public services, work, as well as the requirements of GOSTs, SNiPs, SanPiNs, and standards.

The amount of expenses for the implementation of the state task can be calculated in excess of the standard costs that were determined by the founder. The main thing is that the costs do not exceed the total amount of the subsidy.

Calculate planned indicators for each type of expenditure according to the rules established in paragraphs 24–43 of the Requirements for the FCD Plan. For example, determine the cost of employee training based on the price of training per employee and the number of trainees.

Examples of justifications for expenses with tips for filling out:

Approval of the FCD plan of a budgetary institution

Agree on the finished Plan with the founder, if he has provided for such a rule (clause 4 of Requirements No. 186n).

The FCD plan of a budgetary institution is approved by an authorized person of the institution. For example, a leader. The founder may provide a different procedure for approval. This is stated in paragraph 46 of Requirements No. 186n.

If the institution has separate divisions, based general plan it approves the FCD Plan:

• head office, excluding separate subdivisions;
• each of the separate divisions.

Plans should include indicators of settlements between the head office and departments.

In accordance with subparagraph 6 of paragraph 3.3 of Article 32 of the Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations"(Collected Legislation of the Russian Federation, 1996, N 3, Art. 145; 2010, N 19, Art. 2291), as well as part 13 of Article 2 of the Federal Law of November 3, 2006 N 174-FZ "On Autonomous Institutions" ( Collection of Legislation of the Russian Federation, 2006, N 45, item 4626; 2010, N 19, item 2291) I order:

1. Approve the attached Requirements to the plan of financial and economic activities of the state (municipal) institution.

3. This Order applies to budgetary institutions in respect of which the federal executive authorities, the laws of the constituent entities of the Russian Federation, regulatory legal acts authorized bodies local self-government, taking into account the provisions of parts 15 and 16 of Article 33 of the Federal Law of May 8, 2010 N 83-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions" (Collected Legislation of the Russian Federation , 2010, N 19, article 2291) a decision was made to provide them with subsidies from the relevant budget of the budgetary system of the Russian Federation in accordance with paragraph 1 of Article 78 1 of the Budget Code of the Russian Federation, and to autonomous institutions.

Deputy Prime Minister of the Russian Federation - Minister of Finance of the Russian Federation A. Kudrin

Requirements for the plan of financial and economic activities of a state (municipal) institution

I. General provisions

1. These Requirements establish General requirements to the procedure for compiling and approving a plan for financial and economic activities of a state (municipal) institution (hereinafter referred to as the Plan).

2. The state (municipal) budgetary and autonomous institution, their separate (structural) subdivisions without the rights of a legal entity, exercising the powers of accounting (hereinafter, respectively - the institution, subdivision) draws up the Plan in the manner determined by the executive authority (local government body) exercising the functions and powers of the founder in relation to the institution (hereinafter referred to as the body exercising the functions and powers of the founder), in accordance with these Requirements.

The body exercising the functions and powers of the founder has the right to establish the specifics of the preparation and approval of the Plan for individual institutions.

3. The plan is drawn up for a financial year if the law (decision) on the budget is approved for one financial year, or for the financial year and planning period, if the law (decision) on the budget is approved for the next financial year and planning period.

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

II. Plan requirements

4. The plan is drawn up by the institution (subdivision) in rubles with an accuracy of two decimal places in the form approved by the body exercising the functions and powers of the founder, containing the following parts:

header;

shaping.

5. The heading of the Plan shall indicate:

approval stamp of the document containing the title of the position, the signature (and its transcript) of the person authorized to approve the Plan, and the date of approval;

Title of the document;

date of preparation of the document;

name of the institution;

the name of the subdivision (if it draws up the Plan);

the name of the body exercising the functions and powers of the founder;

additional details identifying the institution (actual location address, taxpayer identification number (TIN) and the value of the reason for registration (KPP) code of the institution);

the financial year (fiscal year and planning period) for which the information contained in the document is presented;

the name of the units of measurement of indicators included in Plan 1 and their codes according to All-Russian classifier units of measurement (OKEI) and (or) the All-Russian Classifier of Currencies (OKV).

7. The text (descriptive) part of the Plan shall indicate:

objectives of the institution (subdivision) in accordance with federal laws, other regulatory (municipal) legal acts and the charter of the institution (the regulation of the unit);

types of activities of the institution (subdivision) related to its main activities in accordance with the charter of the institution (regulation of the subdivision);

a list of services (works) related in accordance with the charter (regulations of the subdivision) to the main activities of the institution (subdivision), the provision of which for individuals and legal entities is carried out for a fee;

the total book value of real estate state (municipal) property as of the date of the Plan (in the context of the value of property assigned by the owner of the property to the institution on the right of operational management; acquired by the institution (division) at the expense of funds allocated by the owner of the property of the institution; acquired by the institution (division) at the expense of income received from other income-generating activities);

the total book value of movable state (municipal) property as of the date of drawing up the Plan, including the book value of especially valuable movable property;

8. The tabular part of the Plan shall indicate:

indicators of the financial condition of the institution (subdivision) (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of drawing up the Plan) in the following breakdown: .

Planned indicators for receipts and payments of the institution (subdivision) in the following context:

other information by decision of the body exercising the functions and powers of the founder.

9. In order to form the indicators of the Plan for receipts and payments included in the tabular part of the Plan, the institution (subdivision) draws up a Plan at the stage of drafting the budget for the next financial year (for the next financial year and planning period), based on the information provided by the body exercising the functions and powers of the founder, information on the planned volume of expenditure obligations:

subsidies for reimbursement of standard costs associated with the provision by an institution in accordance with the state (municipal) task of state (municipal) services (performance of work) (hereinafter referred to as the state (municipal task);

subsidies provided in accordance with the draft law (decision) on the budget for the implementation of the relevant goals (hereinafter referred to as the targeted subsidy);

budget investments;

public obligations to individuals in monetary form, the powers to fulfill which on behalf of the state authority (state body), local self-government body are planned to be transferred to the institution in the prescribed manner.

10. Planned indicators for receipts are formed by the institution (division) in the context of:

subsidies for the implementation of the state (municipal) task;

targeted subsidies;

budget investments;

proceeds from the provision by an institution (subdivision) of services (performance of works) related, in accordance with the charter of the institution (regulations of the subdivision), to its main activities, the provision of which for individuals and legal entities is carried out on a paid basis, as well as proceeds from other income-generating activities;

proceeds from the sale of securities (for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws).

For reference, the amounts of public obligations to individual, subject to execution in monetary form, the powers to execute which on behalf of the state authority (state body), local self-government body are transferred in accordance with the established procedure to the institution.

The amounts specified in paragraphs two, three, four and seven of this clause are formed by the institution (subdivision) on the basis of information received from the body exercising the functions and powers of the founder, in accordance with clause 9 of these Requirements.

The amounts indicated in the fifth paragraph of this clause shall be calculated by the institution (subdivision) on the basis of the planned volume of services (performance of work) and the planned cost of their implementation.

11. Planned indicators for payments are formed by the institution (division) in accordance with these Requirements in the context of payments for:

wages and accruals on wage payments;

communication services;

transport services;

public utilities;

rent for the use of property;

other services;

benefits for social assistance to the population;

acquisition of fixed assets;

acquisition of intangible assets;

acquisition of inventories;

acquisition of securities (for state (municipal) autonomous institutions, as well as state (municipal) budgetary institutions in cases established by federal laws);

other expenses;

other payments not prohibited by the legislation of the Russian Federation.

The body exercising the functions and powers of the founder is entitled, when establishing the procedure, to provide for detailing the planned indicators for payments to the level of groups and articles of the classification of operations of the public administration sector of the budget classification of the Russian Federation, and for the group "Receipt of non-financial assets" - indicating the code of the classification group of operations of the public sector management.

12. The planned volumes of payments related to the fulfillment by an institution (subdivision) of a state (municipal) task are formed taking into account the standard costs determined in the manner established respectively by the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, local administration in accordance with paragraph 4 articles 69.2 of the Budget Code of the Russian Federation.

13. When providing a targeted subsidy to an institution, the institution (subdivision) shall draw up and submit to the body exercising the functions and powers of the founder Information on transactions with targeted subsidies provided to the state (municipal) institution (document form code according to the All-Russian classifier of management documentation 0501016), (hereinafter - Information) 4, according to the recommended model (appendix to these Requirements).

When compiling the Information by an institution (subdivision), they indicate:

in column 1 - the name of the targeted subsidy, indicating the purpose for which the targeted subsidy is provided;

in column 2 - an analytical code assigned by the body exercising the functions and powers of the founder to account for transactions with a targeted subsidy (hereinafter - the subsidy code);

in column 3 - the code for classifying operations of the general government sector, based on the economic content of planned receipts and payments;

in columns 4, 5 - unused balances of targeted subsidies at the beginning of the current financial year, for the amounts of which the need to allocate them for the same purposes is confirmed in the prescribed manner in the context of subsidy codes for each subsidy, with reflection in column 4 of the subsidy code, in case if the subsidy codes assigned to account for transactions with a target subsidy in previous years and in the new financial year differ, in column 5 - the amount of the balance allowed for use;

in column 6 - the amount of targeted subsidies planned for the current financial year;

in column 7 - the amount of payments planned for the current financial year, the source of financial support for which are targeted subsidies.

The planned indicators for payments can be detailed to the level of groups and articles of the classification of operations of the general government sector of the budget classification of the Russian Federation, and for the group "Receipt of non-financial assets" - indicating the code of the classification group of operations of the general government sector.

If an institution (division) is provided with several targeted subsidies, the indicators of the Information are formed for each target subsidy without forming grouping totals.

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

14. The volume of planned payments, the source of financial security of which is the receipts from the provision by institutions (divisions) of services (performance of work) related in accordance with the charter of the institution (the position of the division) to its main activities, the provision of which for individuals and legal entities is carried out on a paid basis. basis, are formed by the institution (subdivision) in accordance with the procedure for determining the fee established by the body exercising the functions and powers of the founder.

15. The body exercising the functions and powers of the founder has the right to establish for the institution the formation of planned revenues and the corresponding planned payments, including in the context of types of services (works).

16. The body exercising the functions and powers of the founder is entitled to approve a single form of the Plan for the state (municipal) autonomous and budgetary institution or two individual forms for the state (municipal) autonomous and budgetary institutions, respectively, as well as the rules for filling them out.

17. After the law (decision) on the budget is approved in accordance with the established procedure, the Plan and Data, if necessary, are specified by the institution (subdivision) and sent for approval, taking into account the provisions of Section III "Requirements for the approval of the Plan and Data" of these Requirements.

The refinement of the Plan indicators related to the fulfillment of the state (municipal) task is carried out taking into account the indicators of the approved state (municipal) task and the amount of the subsidy for the implementation of the state (municipal) task.

18. The formal part of the Plan must contain the signatures of the officials responsible for the data contained in the Plan - the head of the institution (division) (the person authorized by him), the head of the financial and economic service of the institution (division) or another person authorized by the head, the executor of the document.

19. In order to make changes to the Plan and (or) Information in accordance with these Requirements, a new Plan and (or) Information is drawn up, the indicators of which should not conflict with cash transactions for payments made before the change was made to the Plan and (or) ) Information.

20. In the event of a change in the jurisdiction of the institution, the Plan is drawn up in accordance with the procedure established by the executive authority (local self-government body), which, after the change in jurisdiction, will exercise the functions and powers of the founder in relation to the institution.

III. Requirements for the approval of the Plan and Information

21. The plan of a state (municipal) autonomous institution (Plan as amended) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution.

22. The plan of the state (municipal) budgetary institution (the Plan as amended) is approved by the body exercising the functions and powers of the founder.

The body exercising the functions and powers of the founder is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

23. The subdivision plan (Plan as amended) is approved by the head of the institution.

24. The information specified in paragraph 13 of these Requirements, generated by the institution, is approved by the body exercising the functions and powers of the founder.

The information specified in paragraph 13 of these Requirements, generated by the unit, is approved by the institution.

1 For Russian institutions located outside the territory of the Russian Federation, the Plan indicators are formed in the relevant foreign currency and in ruble equivalent.

2 The planned balance of funds at the beginning of the planned year is indicated.

3 Indicates the planned balance of funds at the end of the planned year.

4 Information should not contain information about subsidies provided to the institution for reimbursement of standard costs associated with the provision of state (municipal) services in accordance with the state (municipal) task.