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Plan of financial and economic activity. The procedure for drawing up a plan for financial and economic activities of an institution Who draws up a plan for financial and economic activities

In 2010, the reform of the budget system began, the basis of which was the Federal Law No. 83-FZ of May 8, 2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions". This law is designed to expand the scope of rights and increase the independence of budgetary institutions, as a result of which the mechanisms for their financial support are changing. Budgetary institutions are moving from budget estimates to financing with subsidies for the implementation of the state (municipal) task. The main document reflecting the functioning of a budgetary and autonomous institution is the Plan of financial and economic activities. The purpose of its compilation is:

Planning the total volume of receipts and payments;
Determining the balance of financial indicators;
Planning activities to improve the efficiency of the use of funds at the disposal of the institution;
Planning measures to prevent the formation of overdue accounts payable of the institution;
Management of income and expenses of the institution.

The provisions of the order apply to, as well as budgetary institutions, in respect of which the federal executive authorities, the laws of the constituent entities of the Russian Federation, and the regulatory legal acts of the authorized bodies of local self-government during the transition period decided to provide them with subsidies from the corresponding budget.

The order establishes mandatory requirements for the plan of financial and economic activity, but does not determine its form. The procedure for drawing up a plan of financial and economic activity must be established by the executive authority (local government body) exercising the functions and powers of the founder in relation to the institution.

In accordance with the Order of the Ministry of Finance of Russia dated July 28, 2010 No. 81n, a financial and economic activity plan is drawn up for the financial year, if the budget law is approved for one financial year, or for the financial year and planning period, if the budget law is approved for the financial year and the planned period. The plan of financial and economic activities includes indicators of the financial condition of the institution (data on non-financial and financial assets and liabilities), planned indicators for receipts and payments of the institution.

Planned income indicators are reflected in the context of subsidies for the implementation of the state (municipal) task, targeted subsidies, budget investments, income from income-generating activities, proceeds from the sale of securities, public obligations to an individual, subject to execution in monetary form, the authority to fulfill which on behalf of the executive authority (local government) are transferred in accordance with the established procedure to the institution.

Planned indicators for payments are reflected in the context of the following areas of expenses: wages and accruals for wages, communication services, transport services, utilities, rent for the use of property, property maintenance services, other services, acquisition of fixed assets, acquisition of intangible assets, acquisition of material reserves, purchase of securities, other payments, 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.

The change in the indicators of the plan of financial and economic activity is carried out by making adjustments, which will allow it to be executed most efficiently in the next period. An analysis of the plan of financial and economic activities is necessary to determine the directions for the use of funds, their targeted spending, and the effective conduct of financial and economic activities.

The FCD plan of a budgetary institution is a key document that reflects the financial and economic performance of the organization: income and expenses for the reporting year and planning period. The economic activity of any state organization is conducted on the basis of the approved PFCD. Only after that it is possible to plan public procurement.

Planning changes for 2020

In 2020, two backbone documents were in force, reflecting the state of the financial, economic and procurement activity of the organization - this is the FCD plan and the procurement plan under 44-FZ. Having published both plans, the state institution proceeded to the formation of a schedule. This is a breakdown of procurement activities for a calendar year.

From 2020, the provisions of Federal Law No. 71-FZ of 05/01/2019 come into force, by which officials decided to abolish the mandatory maintenance of the procurement plan. The requirement for compliance with PFCD and the procurement plan is canceled, how to work according to the new rules? The order for state employees for 2020 is as follows:

and funding levels for the financial period.
We distribute income and expenses in terms of financial and economic activities of the institution.
We approve the PFCD in a new form (Order of the Ministry of Finance No. 186n as amended in 2020).
The term and procedure for the approval of the PFHD is established by the founder or the GRBS.
Within 10 working days after the approval of the PFHD, the institution is obliged to approve the schedule for the financial period.
Publish the 2020 schedule in the EIS.

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

In connection with the abolition of the PP, the question of when the procurement plan should be posted after the approval of the PFC in 2020 disappears by itself. The procurement plan has been canceled, it will not be necessary to fill it out in 2020. But don't forget the schedule. Approve it within 10 working days after the approval of the PFCD.

New PFCD for 2020

On April 1, 2020, a new order of the Ministry of Finance of the Russian Federation No. 17n came into force. This standard corrected the provisions of the order of the Ministry of Finance No. 186n, by which officials introduced the new PFHD 2020.

All budgetary organizations, when developing a plan for financial and economic activities for 2020 and the planning period 2021-2022, are guided by the new rules. During 2020, the institutions were preparing for the transition to the new order.

For state employees, all requirements for PFCD are established by the founder within the parameters determined by the Ministry of Finance of the Russian Federation. The founders are responsible for determining the timing and procedure for compiling a planned project, approving and introducing changes.

According to the requirements of the Ministry of Finance, PFCD is compiled on a cash basis. Those documents that contain information constituting a state secret must be drawn up and approved in accordance with the current legislation of the Russian Federation on the protection of state secrets.

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

FHD plan structure from 2020

The new form of the document is significantly different from the old form. The text part in the new form is missing, and the tabular part is divided into:

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

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

What has changed in the structure of PFCD: table

New form, effective from 01/01/2020	Former form valid until 12/31/2019
	Text (descriptive) part
	Table 1. Indicators of the financial condition of an institution (subdivision)
Section 1. Receipts and payments	Table 2. Indicators on receipts and payments of an institution (subdivision)
Section 2. Information on payments for the purchase of goods, works, services	Table 2.1. Indicators of payments on expenses for the purchase of goods, works, services of an institution (subdivision)
	Table 3. Information about the funds received at the temporary disposal of the institution (subdivision)
	Table 4. Reference information
Justifications (calculations) of planned indicators for receipts
Justifications (calculations) of planned indicators for payments	Calculations (justifications) of planned indicators for payments

Innovations from 04/01/2020

Officials from the Ministry of Finance of the Russian Federation have updated the recommended form of the plan for the financial and economic activities of the institution. The amendments come into force on 04/01/2020. And this means that federal institutions subordinate to the Ministry of Finance must fill out the PFCD in a new form. In relation to other state employees, the founders are obliged to bring the forms in line with the new provisions of the order of the Ministry of Finance of Russia dated February 7, 2020 No. 17n and bring them to the institutions with the relevant orders.

What changes in section #1:

Updated codes that reflect gratuitous receipts of grants. Enter the amounts taking into account the new requirements:
- code 613 - if the grant was received by a budgetary institution;
- code 623 - autonomous;
- code 634 - grants for other non-profit organizations.
In line 2240, instead of the costs of social security for orphans and children left without parental care, it is necessary to indicate the costs of other payments to the population.
Updated codes for gratuitous receipts of section No. 1 of PFCD. Now reflect targeted subsidies and capital investments under article 150, and use article 180 to reflect other income.

Here's what will change in section #2:

Additional detail has been added regarding the amounts of contacts under 44-FZ. We will have to single out purchases made under national and regional projects. The amendments affected the lines that decipher the already concluded state contracts and are expected to be concluded.
The line for payments under government contracts concluded before the beginning of this year has been detailed. Now the amounts will have to be broken down by types of legal acts: separately indicate the amounts of contracts under Law No. 44-FZ and separately under Law No. 223-FZ.

Compilation rules

The column "Analytical code" for KOSGU is filled in only at the request of the founder.
There is also no breakdown by source of financial support in the updated PFCD. Income by source will be shown line by line.
Specialists will have to justify not only payments, but also receipts. The Ministry of Finance did not provide a formal form for such justifications. Use the old forms of justification, enshrined in the abolished order of the Ministry of Finance No. 81n. There are 95 patterns in total.
Calculations of income indicators will be formed on the basis of calculated income by source, taking into account debt on income and advances received at the beginning of the reporting year.
The Ministry of Finance has fixed the rules for substantiating the revenue part of profits on shares in the authorized capital of business partnerships, companies and dividends on shares and other securities owned by the institution.
A complete list of requirements for the formation of PFCD for 2020 is presented in the Order of the Ministry of Finance No. 186n, as amended in 2020 (Order of the Ministry of Finance 17n).

Planned indicators are allowed to be adjusted during the financial year if:

the institution needs to use the funds remaining at the beginning of the reporting period;
the company is subject to reorganization;
volumes of receipts, directions of expenses, volumes of paid services and income from them, gratuitous receipts from the population or legal entities, receivables of previous years, etc. will change.

The rules have changed on how long to place the procurement plan after changing the FCD plan: in 2020, publish the PP within 10 days from the date of approval of the new version of the PPCD, and in 2020 it is not necessary to keep the PP, it is not required to make changes to the planning document.

Procurement Schedule for 2020

A procurement planning document drawn up on the basis of financial and economic performance indicators includes information on all upcoming orders, including data on the acquisition of technically complex goods, works, services and, if necessary, information on public discussion.

The approved schedule must be posted in the EIS. The formation rules are regulated by Decree of the Government of the Russian Federation of September 30, 2019 No. 1279.

The rules for drawing up a schedule for 2020 have been adjusted. What to reflect in the key planning document:

identification code of the purchasing position;
name of the purchased object;
code of the purchased object according to OKPD2 and the name of such code;
the amount of financial support, including for the current financial year, for the planning period and subsequent years;
terms (frequency) of procurement - the year in which it is planned to carry out the procurement (including placing a notice, sending invitations to participate);
information about mandatory public comment. To do this, enter the value "Yes" or "No". It is allowed not to indicate in relation to purchases that are planned to be carried out in the planning period;
name of the authorized body (institution) - for centralized procurement;
name of the procurement organizer - for joint procurement.

Approve the PG within 10 working days from the date of bringing the LBO or the approval of the PFCD. To do this, it is enough to sign an electronic document with an enhanced digital signature. If the head does not approve the planning document on time, then he faces a fine of 5,000 to 300,000 rubles (part 4 of article 7.29.3 of the Code of Administrative Offenses of the Russian Federation).

Pay attention to the requirement: whether the procurement plan must comply with the FCD plan. Yes, it should. The requirement is relevant for 2020. In 2020, there is no need to maintain a PZ. But no one canceled the correspondence between the procurement schedule and PFCD. In terms of planned purchases and financing aimed at conducting procurement activities for the financial year and planning period, the positions are identical.

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 of the 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 of 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. Reflect information about the funds at the temporary disposal of the institution in table 3. Include reference information 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 in a separate line with a minus sign (letter of the Ministry of Finance of Russia dated January 24, 2013 No. 02-06-10 / 225).

Payment indicators

Form the planned indicators for payments in the context of payments that are 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 achieve the required indicators, they face administrative liability for violating the conditions for granting 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 the signatures of the 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 of a budgetary 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 institution's expenses for the coming year.

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 that determines the directions of expenses of an autonomous institution is the 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.

As a 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);

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).

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 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 (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).

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 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.

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 transactions carried out in the public administration sector, 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. 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 of 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;

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 can be established by the founder or the institution independently in the accounting policy, 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, taxpayer 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 taxpayer income. 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 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 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.

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.

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.