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Pfcd is the main financial document of a budgetary institution. Plan of financial and economic activity

Plan of financial and economic activities of a state (municipal) institution- one of important documents regulating the activities of budgetary and autonomous institutions. Contains information about the financial and economic activities of the state (municipal) institution planned for the financial year (planned period).

The plan of financial and economic activity is called in abbreviated form - the FCD Plan.

clarification

The financial and economic activities of budgetary and autonomous institutions are carried out on the basis of a plan for financial and economic activities. This document must be open and accessible (clause 6, clause 3.3 of the Federal Law N 7-FZ, clause 7, part 13, article 2 of the Federal Law N 174-FZ).

Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n approved the requirements for the plan of financial and economic activities of a state (municipal) institution.

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 indicators of the Plan, including by time interval (quarterly, monthly).

Approval of the FCD plan (below are the paragraphs of the Order of the Ministry of Finance of Russia dated July 28, 2010 N 81n):

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

22. Plan of the state (municipal) budget institution(The plan, taking into account changes) is approved by the head of the state (municipal) budgetary institution, unless otherwise established by the body exercising the functions and powers of the founder. ".

The financial and economic activity plan is drawn up at the stage of drafting the budget for the next financial year (for the next financial year and planning period), after which the financial and economic activity plan is specified, if necessary, by the institution and sent for approval to the body exercising the functions and powers of its founder ( or by decision of the body exercising the functions and powers of the founder, approved by the institution).

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

The procedure for drawing up the Plan is determined by the executive authority (organ local government), exercising the functions and powers of the founder in relation to the institution. This procedure, for example, was approved by: by order of Rosselkhoznadzor dated December 20, 2013 No. 634, by order of the Ministry of Education and Science of Russia dated 10.12.2013 N 1321, by order of the Ministry of Labor of Russia dated 05.09.2013 N 447n, by order of the Ministry of Agriculture of Russia dated 06.02.2013 N 42, by order of the Federal Property Management Agency 01/24/2013 N 16, by Order of the Ministry of Health of Russia dated 01/18/2013 N 15n.

Definition from regulations

"Federal Law of January 12, 1996 N 7-FZ "On non-profit organizations" (clause 3.3 of article 32):

"The state (municipal) institution ensures the openness and availability of the following documents:

1) founding documents state (municipal) institution, including changes made to them;

2) certificate of state registration state (municipal) institution;

3) the decision of the founder on the establishment of a state (municipal) institution;

4) the decision of the founder on the appointment of the head of the state (municipal) institution;

5) regulations on branches, representative offices of the state (municipal) institution;

6) a plan for the financial and economic activities of a state (municipal) institution, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the requirements established by the Ministry of Finance Russian Federation;

7) annual financial statements state (municipal) institution;

8) information about the control measures carried out in relation to the state (municipal) institution and their results;

9) state (municipal) task for the provision of services (performance of work);

10) a report on the results of its activities and on the use of the state (municipal) property assigned to them, drawn up and approved in the manner determined by the relevant body exercising the functions and powers of the founder, and in accordance with the general requirements established by the federal executive body exercising the functions for the development public policy and regulatory legal regulation in the field of budgetary, tax, insurance, currency, banking activities.".

12.01.2020

Additionally

The excess of budget expenditures over its revenues.

A document that establishes, in accordance with the classification of budget expenditures, the limits of budgetary obligations of a public institution.

A non-profit organization established by the Russian Federation, a constituent entity of the Russian Federation or municipality to perform work, provide services in order to ensure the implementation of the powers provided for by the legislation of the Russian Federation, respectively, of state authorities (state bodies) or local governments in the fields of science, education, healthcare, culture, social protection, employment, physical education and sports, as well as in other areas.

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

The document determining the directions of expenses of an autonomous institution is the FCD plan, drawn up and approved in the manner established 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);

drafting preliminary plan FCD and providing 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 on payments made before the changes were made, as well as on 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 for the corresponding source of financing and proceeds 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 expenses 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	They are indicated 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 a state (municipal) institution (f. 0501016), which the institution draws up and submit 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) task should be made taking into account the costs incurred when substantiating budget allocations by the main managers of budget 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) for the 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 breaks, 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 activities(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), a local self-government body 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.

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, a special software package is installed to work with the preliminary plan. 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:

Receipts and payments.
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 on the basis of 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.

Details Category: Accounting Created: 12/07/2017 00:00 Published: 12/07/2017 00:00 Autonomous institutions can conduct their activities in various areas: education, healthcare, culture, sports and other socially significant areas in accordance with the Federal Law of 03.11.2006 No. 174-FZ "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 the drawing up of a plan for financial and economic activities (FEA plan). What should be taken into account when planning indicators for expenses (payments)?

The document determining the directions of expenses of an autonomous institution is the FCD plan, drawn up and approved in the manner, 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.

As a general rule, cost planning includes the following steps:

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

preparation of analytical data (direct, overhead, general 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);

adjusting the indicators of the preliminary plan (if necessary), approving the FCD plan and publishing it in information systems (in the manner established by the founder);

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

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.

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	They are indicated 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 a state (municipal) institution (f. 0501016), which the institution draws up and submit to the founder
Subsidies for capital investments
Paid services (works) 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).

- 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 in 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 common types of expenditures (groups, subgroups, elements of types of expenditures)" Guidelines for the use of 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 (in 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 under 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.

Drawing up calculations (justifications)

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.

– for payments to staff and the public - grouping code BP 100 (the calculation of such payments includes staff salaries; compensation payments; benefits paid from the wage fund; insurance premiums for compulsory pension insurance, compulsory social insurance in case of temporary disability and in connection with motherhood, 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 (calculation of such expenses includes expenses for communication services, transport, utilities, rent, property maintenance, payment for other works and services to meet the needs of the institution (for example, insurance, including compulsory insurance of civil owners vehicles, 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 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 for paying each tax in accordance with the Tax Code of the Russian Federation. calculation of other payments are included (taking into account the explanations given in the Letter of the Ministry of Finance of the Russian Federation dated 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;

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

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

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 can be established by the founder or the institution independently in the accounting, based on the sectoral specifics of the institution's activities.

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 advisable to use similar methods for tax accounting, 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 that cannot be directly attributed to expenses for a specific type of activity 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 activities (within the framework of a subsidy) and income-generating activities (letters of the Ministry of Finance of the Russian Federation dated 02.10.2017 No. 03-03-05 / 64008, dated 06.27.2017 No. 03-03- 06/3/40354).

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

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

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

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 state authority (state body), local government body, were duly transferred to the institution, budget investments (in terms of the powers of the state (municipal) transferred in accordance with the RF BC ) of the customer) 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.

subsidies KOSGU wages

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 financial condition institutions (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 V 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. Calculation of the need for budget funds for payment of contracts for the provision of utility services is made based on the following information:

about the average monthly demand for energy resources and water in physical terms;
tariffs for utilities, 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 \u003d 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.

Pfcd is the main financial document of a budgetary institution. Plan of financial and economic activity

clarification

Additionally

Cost Details

Detailing by funding sources.

Detailing by types of expenses (directions of expenses).

Drawing up calculations (justifications)

Distribution of total costs between activities

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

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

The procedure for filling out indicators in the FCD plan

How to fill out plan indicators

Section 1. Receipts and payments

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

Sample FCD plan of a budgetary institution for 2020

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

Justifications for income

Justifications for expenses

Approval of the FCD plan of a budgetary institution

Cost Details

Detailing by funding sources.

Detailing by types of expenses (directions of expenses).

Drawing up calculations (justifications)

Distribution of total costs between activities

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

Plan of financial and economic activity

Planning expenses of a budgetary institution

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