Who approves the plan of financial and economic activities of the Autonomous. Plan of financial and economic activities of state educational institutions

Entry into force

The procedure for approving the FCD plan

Previously, it was found that the FCD plan for budget institution approved by the founder, who can transfer these powers to the head of the budgetary institution. Everything has changed in the new edition. Now the basic norm is as follows: the FCD plan is approved by the head of the institution, unless otherwise established by the body exercising the functions and powers of the founder.
Thus, if the founder instructs a subordinate institution to draw up a plan for financial and economic activity, taking into account Order No. 140n, without carefully reading this order, he will lose the right to approve the economic activity plan for the budgetary institution he created.
Also added is an indication that decision to change the FCD plan is accepted by the head of the institution (previously this issue was not regulated, which gave the founder the right to initiate changes to the FCD plan).

Changing the table of data on the actual indicators of the financial condition of the institution

Tabular part of the plan now preceded by table 1 (previously this table did not have a number), containing data on the actual indicators of the financial condition before drawing up the FCD plan. At the same time, the problem with the choice of which date the indicators for this table should be taken for has not been resolved. It is prescribed that as of the last reporting date preceding the date of the plan. For example, the FCD plan for 2016 is drawn up in October 2015. On what date should the balances be taken for this table? From the point of view of logic, one should take the data on the balances as close to October as possible. For example, at the end of the third quarter. But for reports containing the necessary indicators for table 1, the following deadlines are set:
- Balance sheet (f. 0503730) - as of 1st of January ;
- Information on the movement of non-financial assets of the institution (f. 0503768) - frequency of submission annual ;
- Information on accounts receivable and accounts payable of the institution (f. 0503769) - frequency of submission quarterly.
Since only one date is indicated in the header of table 1, all data in the table must be on the same date, that is, on January 1. Probably, there is some deep meaning in this - when planning income and expenses for 2016, take into account the balances as of January 1, 2015. But at the same time, in the text part of the FCD plan, it is necessary provide information about the balance of the property on the date of the plan.
Compared to the previous version of Order No. 81n, the list of data “as of the last reporting date before drawing up the FCD plan” includes data on cash balances on accounts, on deposits and data on other financial instruments.

Changed structure of the table with data on planned receipts and disposals

This innovation deserves the most attention, because table 2 "Indicators for receipts and payments of an institution (subdivision)" is, in fact, the FCD plan itself. In the previous edition, this table did not have a number, it had a different specification of indicators both in columns and in rows. But at the same time, most of the changes are related only to the design, and not to the composition of the indicators.

Changing the composition of the columns of table 2

In the previous edition, the columns of the table provided detailing by types of accounts:
- on personal accounts opened with the bodies maintaining the personal accounts of institutions (that is, on movements controlled by the treasury bodies);
- on accounts opened with credit institutions (that is, on movements not controlled by the treasury authorities).
Detailing of income by types of financial security was prescribed to be reflected in the table by rows in the indicator Income from income. As a consequence of such a structure, it was not provided in the FCD plan to break down expenses by codes of the type of financial security (although the founder had such a right). And such a plan was completely meaningless with more than one type of financial security. Thus, the costs of purchasing fixed assets from income-generating activities and from subsidies for other purposes were summed up in one line of the plan, although these are fundamentally different costs. In addition, no detailing of the initial and final balances of funds by type of source was provided.

In the new edition, there is no detailing by types of accounts, but the columns of the table correspond to possible types of financial security:
- column 5 - subsidy for financial support for the implementation of the state (municipal) task;
- column 6 - subsidies provided for other purposes;
- column 7 - subsidies for capital investments;
- column 8 - means of compulsory medical insurance;
- column 9 - receipts from the provision of services (performance of work) on a paid basis and from other income-generating activities, total;
- column 10 - including grants (which are provided from the relevant budget of the budget system of the Russian Federation under codes 613 "Grants in the form of subsidies to budgetary institutions" or 623 "Grants in the form of subsidies to autonomous institutions" of types of budget expenditures).
At the same time, as before, the itemization of expenses by types of sources is optional, and it is carried out only if the founder decides to plan payments for the corresponding expenses separately according to the sources of their financial support. But for balances, as well as receipts and disposals of financial assets, a breakdown by type of source is required.

Changes in the composition of lines of the indicator Income from income

First of all, this indicator excludes data on receipts that are not attributable to income - receipts of financial assets (including borrowed funds). For example, the receipt of funds on the personal account in transit. These data should now be reflected in the corresponding indicator Inflow of financial assets.
Otherwise, the indicators of this section are the same as in the previous edition. Just differently positioned.
Most of the cells in this section are crossed out. Only those cells are available that reflect a valid combination of income type and source. Thus, the type of income "income from property" (line 110) is available only for the source "income from income-generating activities" (column 9).
Line 110 "property income" - KOSGU 120 (only column 9).
Line 120 "income from the provision of services, works" - KOSGU 130 (in column 9), 180 (in columns 5 and 8).
Line 130 "income from fines, penalties, other amounts of forced withdrawal" - KOSGU 140 (only column 9).
Line 140 "gratuitous receipts from supranational organizations, governments of foreign states, international financial organizations" - KOSGU 152 (only column 9).
Line 150 "other subsidies provided from the budget" - KOSGU 180 (in columns 6 and 7).
Line 160 "other income" - KOSGU 180 (in columns 9 and 10).
Line 180 "income from operations with assets" - KOSGU 410-440, 620-640 (under column 9).

Changing the composition of the lines of the indicator Payments

First of all, this indicator excludes data on payments that are not attributable to expenses, that is, the disposal of financial assets (including the return of borrowed funds). These data should now be reflected in the corresponding indicator Disposal of financial assets.
A fundamental innovation is the detailing of expenses not by KOSGU, as in the previous edition, but by codes of types of budget expenditures (CWR). This change is connected with the general movement of the Ministry of Finance of Russia towards getting rid of KOSGU. But the classification of KOSGU is so firmly built into the system of accounting, reporting and cash execution in budgetary institutions that this process will be long. Today, accountants of budgetary institutions generally do not know anything about the classification of CWR and should not know. Because the classification of the CWR is still intended only for the execution of budgets.
Directions prescribed that the types of expenses detail the direction of financial support for budget expenses for the target items of the classification of expenses, and a list of types of expenses (groups, subgroups, elements of types of expenses) is given. Therefore, the introduction of Order No. 140n on the preparation of a plan for FCD for 2017 has been scheduled. Obviously, by the middle of 2016, the Ministry of Finance of Russia plans to introduce CWR into the practice of budgetary institutions.
But what about those institutions that the founder will oblige to switch to the new version of Order No. 81n right now? The founder will not have problems understanding the CWR plan, drawn up in the context of the CWR, because the participants in the budget process have been working with this classification for more than a year. What about a government agency?

It is difficult to select a fully appropriate CSC for payments to personnel of budgetary institutions, because the current classification of CSC provides for payments to personnel of state institutions, government personnel and personnel in the field of national security, law enforcement and defense. In addition, table 2 does not provide a line for reflecting other payments to personnel, except for wages.

Based on the general logic of the CVR classifier, we get the following:
- line 210 "payments to personnel, total" - CWR 110;
- line 211 "remuneration and accruals for wage payments" - CWR 111 - salary, CWR 119 - payments to funds;
- line 212 (it is not there, but it should have been) "other payments to personnel, except for wages" - KVR 112;
- line 220 "social and other payments to the population" - KVR 300;
- line 230 "payment of taxes, fees and other payments" - KVR 850;
- line 240 "gratuitous transfers to organizations" - CWR 860;
- line 250 "other expenses (other than expenses for the purchase of goods, works, services)" - KVR 830, 880;
- line 260 "expenses for the purchase of goods, works, services" - KVR 241-245.

New indicators Inflow of financial assets and Disposal of financial assets

Planned indicators of receipt of financial assets (except for income) and disposal of financial assets (except for expenses) are presented separately. The lines of these indicators should primarily reflect the inflow and outflow of borrowed funds, as well as the increase and decrease in non-cash funds due to the transfer to (from) other (other) types (types) of financial assets, the inflow and outflow of funds in transit.

New table 2.1 "Indicators of payments for the costs of purchasing goods, works, services of an institution (subdivision)"

Its number indicates that this table is an explanation for the indicators in table 2. Back in 2013 was prescribed that the total amount of the institution's procurement costs reflected in the FCD plan should be itemized in the procurement plan. But no table was provided to reflect this.
Now there is such a table. At the same time, the planned indicators for expenses in line 260 of column 4 for the corresponding financial year should be equal to the indicators of columns 4-6 in line 0001 of Table 2.1. That is, the entire table 2.1 is intended to decipher the only line of table 2 - how much it is planned to make purchases of goods, works, services. However, no breakdown of Table 2.1 by type of financial security is provided. That is, purchases at the expense of proceeds from traffic rules, and purchases at the expense of subsidies for other purposes, and at the expense of any other sources - everything will be dumped into a common heap (even if expenses are broken down by source in Table 2). Also, Table 2.1 does not provide any breakdown by any cost code.

According to the columns of Table 2.1, indicators are supposed to be reflected by the method of purchase (“total purchases”, “including purchases under Law No. 44-FZ” and “including purchases under Law No. 223-FZ”), as well as by years - purchases in planned year, purchases in a year, purchases in another year. It is clear that the columns “in a year” and “in another year” are filled in only if a FCD plan is drawn up for a three-year planning period, which, in turn, is only permissible if the budget of a public law education is accepted for more than a year.

Thus, we get only three rows in table 2.1:
- line 1001 should reflect those purchases that will be made on the basis of contracts that have already been concluded or will be concluded before the start of the next financial year;
- line 2001 should reflect those purchases that are still planned to be made. Moreover, it is not clear whether it is necessary to reflect in this column purchases made from a single supplier in the amount of up to 100,000 rubles. within 5%? It is very likely that these purchases do not need to be indicated, but in this case it will not be executed

The financial and economic activity plan of a budgetary institution (PFEP) is developed and approved annually. It is one of the main documents that determine the financing of state (municipal) institutions. Officials have adjusted the mandatory requirements for the preparation of PFCD for next year, in this article we will look at the main innovations.

General

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

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

Download the FHD plan form for 2019

The FCD plan of a state institution is approved by the founder or a body endowed with the powers of the founder. The document is based on:

1. An approved state or municipal task, as well as indicators characterizing the quality or volume of state (municipal) services.
2. The brought amount of financing, calculated according to the current standard costs.
3. The projected amount of income from the implementation of entrepreneurial and other income-generating activities.
4. Planned expenses and needs necessary to fulfill the state (municipal) task and ensure the life of the institution.
5. Economic justifications for the need for planned expenses.

FHD plan for 2019 with changes

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

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

The legislator established the need to attach justification (calculations) for all indicators in terms of expenses. The recommended sample is set out in Appendix No. 2 to Order 81n. The requirement provides for the completion of 18 forms, at the discretion of the institution, the forms can be supplemented.

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

How to fill out PFCD

Step 1. On the first page of the FCD plan, in the header (“I approve”), indicate the name and full name. the head of the organization who approves the plan (m. b. the founder). Below, fill in the section with data about your organization: name, full name. head, TIN and KPP, as well as the codes listed in the headings.

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

Step 3. In the "Table 1" section, enter information on financial and non-financial assets and liabilities.

Step 4. In the "Table 2" section, indicate the financial indicators for the planned financial year. Pages dedicated to the first and second planned financial years are filled in the same way.

Step 5. In "Table 2.1" enter data on planned procurement costs.

Step 6. In "Table 3" and "Table 4" indicate information about the funds that come under temporary disposal.

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

Special changes in PFCD 2019

Now, the FCD plan specifies in detail what types of expenses are taken into account when making calculations (justifications), what norms and standards should be followed in their formation. So, when calculating insurance premiums to off-budget funds, it is necessary to take into account the tariffs for the specified premiums.

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

In accordance with the legislation of the Russian Federation, budgetary institutions are required to plan financial and economic activities and fix the procedure for its conduct in a separate document. How it should be drawn up is also regulated at the level of regulations. What are the features of the formation of the activities of a budgetary organization? What information can be included in it?

General information about the plan of financial and economic activities

Consider first what the document in question is. Financial and economic activity is a set of management decisions of an organization related primarily to the planning and distribution of income and expenses of an economic entity, taking into account the rules of law, requirements, regulations and recommendations of the competent authorities that are relevant to the activities of the institution.

In the case of the budget system, the essence of financial and economic activity is understood, in general, in a similar way. The way in which the plan in question should be formed and approved is determined at the level of the federal legislation of the Russian Federation. These procedures are quite strictly regulated in the relevant legal norms.

The authority that has the main competencies in terms of regulating the planning of income and expenditure of state and municipal structures is the Ministry of Finance of Russia. This state structure publishes various regulations that regulate the procedure for institutions of financial and economic activity. Before considering the order in which a plan for the financial and economic activities of a budgetary institution should be drawn up, an example of a relevant document, we will therefore study which sources of law regulate the formation of this source.

Drawing up a plan of financial activity regulating legislation

The main regulatory act that must be observed when drawing up the plan in question is Order No. 81n of the Ministry of Finance of Russia, adopted on 06/28/2010. It reflects the requirements for the corresponding plan. This normative act was adopted in order to fulfill the provisions of federal sources - the Federal Law "On Non-Commercial Organizations", as well as the Federal Law "On Autonomous Institutions".

The provisions of Order No. 81n must be taken into account by a state or municipal budgetary institution, as well as an autonomous one. Let us consider the content of the relevant normative act in more detail. Let's start with its general provisions.

Order No. 81 on drawing up a plan for the financial activities of a budgetary institution: general provisions

The most important norm of the considered section of Order No. 81 can be considered the one according to which the plan according to which the budget estimate of the institution is formed must be developed annually if the budget is adopted for 1 financial year, or taking into account the planning period (if it is included in the period of validity normative act approving the state financial plan). If necessary, the founder of the organization that forms the document in question can detail its structure in terms of reflecting quarterly or monthly indicators in it.

Order No. 81: Making a Plan

Order No. 81 also determines how a plan for the financial and economic activities of a budgetary institution should be drawn up. An example of any document of the appropriate purpose should be drawn up taking into account these requirements.

The source in question should be formed based on the fact that the indicators are reflected in it according to an accuracy of 2 decimal places indicated after the decimal point. The plan must comply with the form developed by the founder of the budgetary organization, taking into account the requirements reflected in Order No. 81.

So, the plan of financial and economic activities of a budgetary institution (an example of its fragment will be given below) should consist of the following parts:

header;

Main content area;

Form part.

Header of the plan

The title should reflect:

The approval stamp of the plan, which fixes the title of the position, the signature of the employee who has the authority to approve the document, its decoding;

Date of introduction of the plan into circulation;

Document's name;

Date of formation of the plan;

Name of the budgetary institution, subdivision in which the document was developed;

The name of the authority that established the budgetary organization;

Other details necessary to identify the institution - TIN, KPP, code according to a special register;

As for the planned indicators for income, the state or municipal budgetary institution must take into account similar subsidies when determining them, as well as:

Receipts as a result of the provision of commercial services by the organization according to the charter, that is, for the main types of its activities;

Income from the sale of securities - in cases provided for by law.

Reference can be fixed:

The amount of public obligations to citizens that must be fulfilled by the organization in cash;

Amounts of budget investments;

The amount of money that is in the temporary management of the institution.

The information reflected in the plan can be formed by the organization on the basis of the information that is obtained from the founder. Some of the relevant indicators may be of an estimated nature, such as those related to the generation of revenue from the provision of commercial services.

The costs of maintaining the infrastructure of the institution, which are associated with the purchase of certain goods, works and services, should be detailed in the plans:

Procurement for the purpose of meeting state or municipal needs under the law on contractual relations;

For purchases made in accordance with the provisions of Federal Law No. 223.

Formation of a financial activity plan: features of document approval

There are also a number of nuances that characterize the procedure for approving the plan under consideration. So, it can be noted that the authority that establishes social institutions and other state and municipal organizations has the right to put into circulation a single form of a document intended for use by both autonomous and budgetary structures or 2 independent forms for each type of organizations. Similarly, rules for filling out relevant documents can be adopted.

The plan, as well as information supplementing it, can be specified directly by the institution after the regulatory act on the budget is approved. After - it is sent for approval, which is carried out taking into account the norms fixed in the requirements under Order No. 81n. If the clarifications are related to the implementation of the state task by the institution, then they are made taking into account those indicators that are established in the corresponding task. In addition, the target subsidy allocated for its implementation is taken into account. The relevant requirements are also established by Order No. 81n.

Changing the business plan

In some cases, the budget estimates reflected in the plan in question may be changed. This procedure involves the formation of a new document of the appropriate type, the provisions of which should not contradict the cash indicators of the original version of the plan. The decision to correct the document is made by the director of the organization.

How can a plan of financial and economic activity of a budgetary institution look like? An example of this document in terms of one of the key components is in the picture below.

It is very important to comply with the requirements for the structure and content of the relevant plan established by law, as well as at the level of decisions of the authority that established the budgetary organization.

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

ROSTOV STATE ECONOMIC UNIVERSITY "RINH"

Faculty of Economics and Finance

Department of Finance

Report

on the topic: Plan of financial and economic activities of state educational institutions

Completed by: Khamidov M.

Rostov-on-Don - 2015

Each educational institution provides for the preparation of a financial and economic activity plan (hereinafter referred to as PFEP) in accordance with the Requirements for the financial and economic activity plan of a state (municipal) institution, approved by order of the Ministry of Finance of the Russian Federation dated July 28, 2010 No. 81-n (as amended by Order of the Ministry of Finance of Russia dated October 2, 2012 No. 132n).

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

At the stage of drafting the budget for the next financial year, a budgetary/autonomous educational institution draws up a draft PFCD based on the information provided by the founder on the planned volumes:

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

targeted subsidies;

budget investments;

public obligations to an individual, subject to execution in monetary form, the powers to fulfill which on behalf of the executive authority (local government) are transferred in the prescribed manner to the institution.

After the approval of the law (decision) on the budget, the draft PFCD is specified.

Objectives of compiling PFCD:

planning the total volume of receipts and payments;

determination of 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;

managing the income and expenses of the institution.

PFCD 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 next financial year and planning period. The PFCD shall indicate indicators of the financial condition of the institution (data on non-financial and financial assets, liabilities as of the last reporting date preceding the date of preparation of the PFCD).

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).

Planned income indicators are indicated by types of services (works). The planned volumes of payments related to the fulfillment of a municipal task by an institution are formed taking into account the standard costs determined in accordance with the approved procedure for determining the settlement and standard costs for the provision of municipal services (performance of work) by institutions and the maintenance of their property.

The PFCD is signed by the officials responsible for the data contained in the PFCD - the head of the institution (an authorized person), the head of the financial and economic service of the institution, the chief accountant of the institution and the executor of the document.

According to paragraphs 21, 22 of the established procedure, the plan of the state (municipal) autonomous institution (the Plan as amended) is approved by the head of the autonomous institution based on the conclusion of the supervisory board of the autonomous institution. The plan of the state (municipal) budgetary institution (Plan as amended) is approved by the body exercising the functions and powers of the founder. The body exercising the functions and powers of the founder is entitled, in accordance with the procedure established by it, to grant the right to approve the Plan (the Plan, subject to changes) to the head of the state (municipal) budgetary institution.

This decision entails a number of significant consequences for the educational institution. First of all, they are expressed in a serious real limitation of the formally provided opportunities for a budgetary institution to manage financial resources. Autonomous institutions, independently approving the plan, in this sense really freely dispose of funds, taking into account the requirements of legislative acts. Budgetary institutions are made dependent on the position of the founder, who, without approving a plan with certain indicators, can thereby put pressure on a budgetary institution in terms of resolving issues of financial and economic activity.

Individual founders transfer the possibility of approving the plan to the educational institution itself, thereby actually providing it with the financial freedom that is provided for by law. An example of such a founder is the Ministry of Education and Science of the Russian Federation.

Some budgetary institutions face a number of typical problems. First of all, this is pressure for the purpose of this or that distribution of income from income-generating activities, in the format of refusing to sign the FCD plan until the distribution of expenses that suits the founder is reflected in the plan. Theoretically, this situation is easily resolved in court, but in fact, not all institutions are ready to sue their founders. The second typical problem is the extremely slow approval of plans, when institutions are faced with a situation in which it is possible to make changes to the FCD plan only in the next quarter, half year, or, in the worst cases, the next financial year. Formally, it is impossible to force the founder to consider the FCD plan within a certain period of time, he has the right to spend as much time on consideration as he considers necessary. In reality, such a decision leads to the fact that, without transferring the approval of plans to institutions, the founders, nevertheless, cannot cope with such a volume of work, and it becomes simply impossible to quickly change the document. This situation pushes institutions to violations and seriously interferes with work.

financial economic municipal budget

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The financial and economic activity plan of a budgetary institution (PFCD) is a document that all municipal and budgetary organizations are required to draw up. The order of the Ministry of Finance of the Russian Federation No. 81n, adopted for execution on July 28, 2010, explains how to correctly form a financial and economic activity plan.

The order is regularly amended to meet changing standards, therefore, each person responsible for maintaining and forming the PFCD of a budgetary institution should have all relevant information on this issue.

What is PFCD and who should be involved in compiling it

A business plan is a document that displays information about all existing income and expenses of a particular enterprise. The formation of PFCD is relevant for one financial year or one financial year or planning period. According to Federal Laws No7 and No174, the information contained in the plan of financial and economic activity should be open to all interested citizens of Russia. Therefore, a representative office of a budgetary or municipal organization is obliged to publish information on financial and economic activities on its official Internet resources.
Since the financial and economic activity plan is an important reporting documentation, there are a number of requirements for its preparation:

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

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

Plan of financial and economic activities of a budgetary institution

Goals and objectives

Formation of reporting on the financial and economic activities of budgetary and municipal organizations pursues the following goals:

• support for the receipt of funds to the accounts of organizations, and their further rational distribution;
• organization of various events that increase the efficiency of spending, as well as attract new sources of funding;
• making calculations and analyzing the necessary organizational and economic needs, and achieving a balance between the expenses and incomes of the enterprise in order to avoid a shortage of funds;
• prevention of delay in payment of debts on loans;
• balanced management of all sources of income.

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

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

PFCD and Public Procurement

To carry out its activities, each budgetary enterprise must purchase goods and services in accordance with the current Federal Law No. 44. In order for the activities of the organization to be the most open and “transparent” for citizens, all plans and procurement schedules should be in the public domain by publishing them on the official website of the organization.
The procurement plan is consistent with the plan of financial and economic activities of a budgetary institution. The amounts realized for purchases in both documents must be equivalent. According to the current norms and standards, the public procurement plan must be formed and endorsed within 10 working days from the moment the plan for the financial and economic activities of the PFC is approved by the supreme constituent body. This procedure complies with Decree of the Government of the Russian Federation No552 dated June 5, 2015 for federal customers, and Decree of the Government of the Russian Federation No1043 dated November 21, 2013 for municipal and budgetary organizations.
The public procurement plan drawn up on the basis of the financial and economic activity plan must contain a list of all planned expenses for the purchase of necessary goods and services, ordering office equipment and other goods belonging to the group of technically complex goods.
After approval, such a plan in electronic form must be uploaded to the EIS.

Composition of PFCD

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

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

The plan of the financial and economic activities of the enterprise must include information on the funds allocated for the implementation of state tasks, and capital investments. The budgetary organization must remain competitive with respect to other non-state (commercial) enterprises, due to the itemization of expenses carried out for procurement activities within the framework of Federal Law No. 223.

Making changes to the PFCD

Any changes to the plan of financial and economic activities of a budgetary institution can be made only if the organization has unplanned expenses. The new data should not conflict with the indicators previously entered into the PFC.
Changes in the “income” column are made in case of payment by third parties as compensation for any damage, as well as payments under CASCO or OSAGO insurance, if the vehicle owned by the institution was involved in an accident. Correction of data on expenditures is also necessary when the needs of a budgetary organization change after the implementation of the state task.
The official responsible for the preparation of the document is responsible for the compliance of the PFCD with the norms of the Government. One part of the document is based on indicators for the last billing period, and the other is of a calculated nature. PFCD, compiled according to all government requirements, can become a guarantee of the implementation of all goals.